Singapore Tax & Filing Deadlines

Companies must file an Estimated Chargeable Income with IRAS within 3 months of their financial year-end. The ECI is a preliminary estimate of the company's taxable income for the financial year. A waiver applies automatically if annual revenue is S$5 million or less AND ECI is zero.

The annual corporate income tax return must be filed with IRAS by 30 November of each Year of Assessment. The form type depends on company size and complexity: Form C-S Lite for revenue up to S$200k, C-S for revenue up to S$5m, and Form C for larger or more complex companies.

All Singapore companies must file an Annual Return with ACRA within 7 months of their financial year-end. The Annual Return confirms the company's registered details (directors, shareholders, share capital, registered address) as of the FYE and must be filed even if there have been no changes.

GST-registered businesses must file a GST F5 return each calendar quarter, reporting output tax collected and input tax paid. Net GST is payable or reclaimable. The return is due within 1 month of the end of each prescribed accounting period.

Employers must submit CPF contributions for Singapore Citizen and Permanent Resident employees, and Skills Development Levy (SDL) for all employees, by the 14th of the month following the payroll month. Both are submitted via the CPF Board's online system.

Singapore tax residents with income above the taxable threshold must file an annual personal income tax return. Paper deadline is 15 April; e-filing deadline is 18 April each year. Most salaried employees are covered by the Auto-Inclusion Scheme and may not need to file manually.

Singapore companies making certain payments to non-residents must withhold tax at the applicable rate and remit it to IRAS by the 15th of the month following the payment month. The payer files Form IR37 and remits the withheld amount; the non-resident receives the net payment.