Customised Singapore
Corporate Compliance Calendar
Select your company’s Financial Year End (FYE) to instantly calculate all statutory filing due dates, AGM limits, and tax returns under ACRA and IRAS regulations.
Select Financial Year End (FYE)
The FYE year is auto-set to the most recent applicable Financial Year End (2025) based on the selected month.
Within 3 Months
Due: 31 Mar 2026. File ECI via myTax Portal to qualify for installment scheme.
Within 6 Months
Due: 30 Jun 2026. Hold AGM or pass Section 175A written dispensation.
Within 7 Months
Due: 31 Jul 2026. Lodge AR on BizFile+ with signed financials.
Fixed 30 November
Due: 30 Nov 2026 for YA 2026. File Form C-S / Form C via myTax Portal.
Statutory Corporate Deadlines for FYE 31 Dec 2025
Year of Assessment (YA): 2026 • Applicable under Singapore Companies Act & Income Tax Act
Year-End Accounts Finalisation & Trial Balance
Recommended: Within 2 months after FYE
Close bank reconciliations, finalise adjustments, reconcile GST records, and draft Financial Statements in accordance with SFRS / SFRS for Small Entities.
File Estimated Chargeable Income (ECI)
Mandatory: Within 3 months from Financial Year-End
Submit estimated chargeable taxable profit (before exempt amount) and revenue via IRAS myTax Portal.
Hold Annual General Meeting (AGM) / Dispensation
Mandatory: Within 6 months after FYE (Private Company)
Table audited or unaudited Financial Statements to shareholders, approve director resolutions, re-appoint auditor (if applicable), and document minutes.
Lodge Annual Return (AR) with ACRA
Mandatory: Within 7 months after FYE (Private Company)
Lodge annual return on ACRA BizFile+, confirm company details (registered address, directors, shareholders, share capital), and attach Financial Statements (XBRL or PDF).
File Corporate Income Tax Return (Form C-S / Form C)
Fixed Statutory Deadline: 30 November 2026 (YA 2026)
Submit Form C-S (revenue ≤ S$5M, standard tax rate), Form C-S Lite (revenue ≤ S$200k), or Form C with detailed tax computation and financial statements.
File Estimated Chargeable Income (ECI)
Who Must File
All companies, unless eligible for the IRAS ECI waiver (annual revenue ≤ S$5 million and zero chargeable income).
Mandatory Lodgment Details
Submit estimated chargeable taxable profit (before exempt amount) and revenue via IRAS myTax Portal.
Recommended Action Steps
- 1Compute preliminary taxable profit before allowable capital allowances
- 2Log in with Singpass CorpPass on IRAS myTax Portal
- 3Submit ECI and set up GIRO deduction scheme
IRAS may issue estimated assessment with loss of GIRO installment privileges (up to 10 interest-free monthly installments lost). Demand note and composition fine applies.
- Filing within 26th of the 1st month grants maximum 10 GIRO payment installments.
- Filing within 26th of 2nd month grants 8 installments; 26th of 3rd month grants 6 installments.
- Even with nil income, verify if you qualify for the administrative waiver or must declare S$0.
ACRA & IRAS Penalties for Missed Deadlines
Singapore regulatory bodies enforce strict compliance timelines. Review the penalties associated with the statutory deadlines for your FYE 31 Dec 2025.
Late Annual Return (AR) Filing & Late AGM
Tiered Late Lodgment Fees & Director Summons
Fine Amount: Late fee of S$300 for up to 3 months late; S$600 if overdue beyond 3 months. Plus potential Court summons with composition fine of up to S$5,000 per officer.
Remediation: Apply for a 60-day Extension of Time (EOT) under Section 175/201 on BizFile+ before the deadline expires, or appoint Finsights corporate secretary to expedite resolution.
Late or Non-Filing of ECI (Estimated Chargeable Income)
Loss of GIRO Installment Privileges & Arbitrary Assessment
Fine Amount: IRAS will issue a Notice of Assessment (NOA) based on an estimated profit figure. Full tax must be paid within 30 days without eligibility for up to 10 interest-free GIRO installments.
Remediation: File ECI immediately or request our tax agents to lodge a revised ECI alongside a formal objection letter within 30 days of the Notice of Assessment.
Late Filing of Form C-S / Form C Corporate Tax Return
5% Late Payment Penalty & Enforcement Summons
Fine Amount: Late filing fee up to S$5,000. An immediate 5% late penalty is levied on unpaid tax, followed by an additional 1% per month (up to 12%). Directors face court summons.
Remediation: Prepare statutory tax computations, adjust allowable capital allowances, and submit Form C-S online via myTax Portal before 30 November.
Failure to Maintain Register of Registrable Controllers (RORC)
Strict Liability Offence for Company & Officers
Fine Amount: Statutory fine up to S$5,000 for the company and every director/secretary in default under Section 386AF.
Remediation: Keep updated identification copies of all ultimate individual beneficial owners holding >25% interest or voting rights in your statutory registers.
Frequently Asked Questions: Singapore Compliance
Worried About Missing a Filing Deadline?
Let our qualified Singapore Corporate Secretaries and Chartered Accountants handle your ACRA filings, AGM resolutions, and IRAS tax computation.