Running a Singapore private limited company in 2026 means dealing with a steady drumbeat of statutory filings across ACRA, IRAS, MOM, MAS and the CPF Board. Miss a deadline and you face composition fines, late filing penalties, director disqualification risk and — at the extreme end — striking off. This guide gives you the complete year-round compliance calendar in one place, mapped to the statutory provisions that drive each deadline.
Bookmark this page. Print it for your shareholders’ file. Forward it to your CFO. Every Singapore company secretary should be running off something close to this calendar.
The “Always Due” Section — Triggered by Events, Not Dates
Some filings are not on a fixed annual calendar but must be filed within set windows after a triggering event. These are the most frequently missed:
| Event | Filing | Deadline | Statutory basis |
|---|---|---|---|
| Allotment of shares | Return of Allotment to ACRA | Within 14 days | Section 63 Companies Act |
| Transfer of shares | Update of register of members (and ACRA via stamping) | Within 14 days of stamping | Section 196A; Stamp Duties Act |
| Change of director / secretary / auditor | Lodge with ACRA | Within 14 days | Section 173 Companies Act |
| Change of registered office address | Lodge with ACRA | Within 14 days | Section 142 Companies Act |
| Charge created over company assets | Register charge with ACRA | Within 30 days | Section 131 Companies Act |
| Change of company name | Special resolution + ACRA approval | Effective on registration | Section 27 Companies Act |
| Change of UBO/registrable controller | Update Register of Registrable Controllers | Within 2 business days of knowledge | Section 386AF Companies Act |
| Director / officer disqualification | Notify ACRA | Immediately | Section 155A/B Companies Act |
For event-driven filings, the question is “did I file within the statutory window?” not “is it October yet?”. Set up event-trigger calendar reminders in your secretarial software.
Monthly Compliance Items
| Item | Deadline | Filed With |
|---|---|---|
| CPF contributions (employer + employee) | 14th of following month | CPF Board |
| Skills Development Levy (SDL) | 14th of following month (with CPF) | CPF Board / SkillsFuture |
| Foreign Worker Levy (FWL) (if applicable) | 17th of following month | MOM |
| Self-Billing & GIRO checks for employees | Ongoing — review during payroll | — |
For more detail on the levy itself, see our SDL guide and FWL guide.
Quarterly Compliance — Mostly GST
| Item | Quarterly Deadline | Statutory basis |
|---|---|---|
| GST F5 return (if GST-registered) | 1 month after end of accounting period (Mar/Jun/Sep/Dec for standard) | Section 41 GST Act |
| GST payment (if amount payable) | Same as F5 due date | — |
| Reverse Charge GST self-account | With F5 | Reverse charge rules |
Companies on monthly or semi-annual GST cycles follow the same logic, scaled to their cycle.
Annual Calendar — Tied to Financial Year End (FYE)
This is where most companies get tripped up. Singapore deadlines are tied to your FYE, not to the calendar year. The example below uses a 31 December FYE — the most common.
| Month after FYE | Filing | Statute |
|---|---|---|
| By Month 3 (March) | Estimated Chargeable Income (ECI) submission to IRAS | Section 63 ITA |
| By Month 4 (April) | IR8A & AIS submission to IRAS (employer income return — for all FYEs, due 1 March) | Section 68(2) ITA — see our IR8A & AIS guide |
| By Month 6 (June) | Hold AGM (private company) — within 6 months of FYE | Section 175 Companies Act — see AGM guide |
| By Month 7 (July) | File Annual Return with ACRA — within 7 months of FYE | Section 197 Companies Act — see AR guide |
| By Month 11 (November) | File Form C-S / Form C-S (Lite) / Form C with IRAS — by 30 November of the YA | Section 62 ITA |
| By Month 11 (November) | XBRL financial statements upload to ACRA (with AR or separately if larger) | ACRA XBRL filing requirements |
Companies with a non-December FYE simply shift the timeline. ECI is always due 3 months after FYE; AR is always due 7 months after FYE; Form C-S / Form C is always due by 30 November of the YA (the YA after the FYE).
Annual Calendar — Fixed Calendar Dates (Independent of FYE)
| Date | Filing | Filed With |
|---|---|---|
| 1 March | IR8A and AIS (employer’s income reporting) | IRAS |
| 15 April | Personal income tax (Form B/B1) deadline | IRAS |
| 18 April | Personal income tax e-filing extension deadline | IRAS |
| 31 May | Form IR21 — tax clearance for departing foreign employees (case-by-case) | IRAS |
| 30 November | Form C-S/Form C corporate income tax filing | IRAS |
| 1 December | Confirmation of MAS-licensed entities’ annual filings (where applicable) | MAS |
| Anniversary of incorporation | Annual government fees (registered office, secretary, etc.) | Service providers |
Statutory Registers To Keep Current All Year
- Register of Members — Section 196A Companies Act.
- Register of Directors and CEOs — Section 173 Companies Act.
- Register of Secretaries — Section 173.
- Register of Auditors — Section 173.
- Register of Charges — Section 131.
- Register of Registrable Controllers (UBO Register) — Section 386AF.
- Register of Nominee Directors — Section 386AM.
- Register of Members of substantial shareholders (public companies) — Section 81.
Most are maintained via ACRA’s Electronic Register of Registrable Controllers (ERRC). Reconcile annually against your physical register.
Penalty Cheat Sheet — What It Costs To Miss
| Default | Late Penalty |
|---|---|
| Late AR filing | S$300–S$600 composition fine; up to S$5,000 prosecution per director |
| Late AGM holding | S$300–S$600 composition fine; potential director disqualification |
| Late ECI filing | No additional 1-month instalment plan; full tax due in 1 lump sum |
| Late Form C-S/C | 5% penalty on tax unpaid + S$200/month up to S$10,000 |
| Late GST F5 | 5% surcharge + S$200/month up to S$10,000 |
| Late CPF | 1.5% per month interest, minimum S$5 |
| Late charge registration | Charge becomes void against liquidator/creditors |
| Late UBO register update | S$5,000 fine per director under Section 386AM |
Industry-Specific Layer-Ons
On top of the universal calendar, certain industries have extra layers:
- MAS-licensed entities — annual returns to MAS, audit certifications, AML/CFT reporting. See MAS AML/CFT compliance.
- F&B — NEA licences renewable annually, halal/HACCP audits. See F&B compliance guide.
- Construction — BCA licences and SOC reports.
- Charities — Commissioner of Charities annual return.
- Listed companies — SGX listing rule continuous disclosure plus quarterly/half-yearly accounts.
How to Build a Working Compliance System
- Map FYE-based and event-based filings to your secretarial software (or to a Google Calendar with shared owners).
- Assign an internal owner (typically the finance manager or company secretary) and a backup owner.
- Hold a 30-minute quarterly compliance review meeting.
- Engage a Singapore-licensed corporate secretarial firm to act as second line of defence.
- Document every filing reference number and store with the relevant board resolution.
If you want the same level of comfort that comes with a full annual review by a corporate secretary, that is the service line we operate every day at Raffles Corporate Services. Reach out for a fixed-fee compliance retainer that covers everything in this calendar.
— The Editorial Team, Raffles Corporate Services