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
Monthly Salary Payment
Recurring Monthly: Within 7 days of end of salary period
Employers must pay salary to employees at least once a month and within 7 days after the end of the salary period under Employment Act s20.
Monthly Overtime (OT) Pay Payment
Recurring Monthly: Within 14 days of end of salary period
Payment for overtime work must be made within 14 days after the end of the salary period in which the overtime was worked under Employment Act s20(2).
Monthly CPF Contributions Submission & Payment
Recurring Monthly: Due last day of month; submit & pay by 14th of following month
Submit CPF contribution details and complete payment via CPF EZPay by the 14th of the following month (or the next working day if the 14th falls on a Saturday, Sunday, or Public Holiday).
Quarterly GST Return Filing & Payment (Form GST F5)
Recurring Quarterly: Within 30 days of quarter end
File GST return (Form GST F5) and pay GST due electronically via myTax Portal within one month after the end of each accounting period.
Annual Employee Income Filing via Auto-Inclusion Scheme (AIS)
Annual Deadline: By 1 March 2027
Submit employee income details (Form IR8A, Appendix 8A, Appendix 8B, Form IR8S) electronically to IRAS via myTax Portal by 1 March every year.
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.
Monthly Overtime (OT) Pay Payment
Who Must File
Employers with employees eligible for overtime pay under Part IV of the Employment Act.
Mandatory Lodgment Details
Payment for overtime work must be made within 14 days after the end of the salary period in which the overtime was worked under Employment Act s20(2).
Recommended Action Steps
- 1Verify OT claims and supervisor approvals
- 2Calculate OT rate (at least 1.5x hourly basic rate of pay)
- 3Disburse OT pay via bank transfer within 14 days
Late payment of overtime pay is an offence under Employment Act s21, punishable by fine up to S$10,000 or imprisonment up to 12 months.
- Maintain digital timecards or time-tracking software to record exact OT hours at 1.5x basic rate.
- Include OT itemisation separately in itemised payslips.
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.
Late Payment or Non-Submission of CPF Contributions
1.5% Monthly Late Interest & Court Prosecution
Fine Amount: Late payment interest charged at 1.5% per month starting the first day after the due date (minimum $5). Ongoing default risks composition fines up to S$1,000, or court conviction with fines up to S$10,000 and imprisonment up to 7 years.
Remediation: Submit CPF contribution details and authorise payment via CPF EZPay before the 14th of the following month (or next working day if falling on weekend/public holiday).
Frequently Asked Questions: Singapore Compliance
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