Short answer: A Singapore private company must file ECI within 3 months of its financial year end, hold its AGM within 6 months, file its annual return within 7 months and file Form C-S or Form C by 30 November of the Year of Assessment. Listed companies have shorter AGM and annual return deadlines of 4 and 5 months. Enter your financial year end below to see every due date, including month-end dates such as 30 June to 31 December.
Frequently asked questions
When is the AGM due for a Singapore private company?
A non-listed company must hold its AGM within 6 months after its financial year end. A listed company has 4 months. A private company may instead dispense with AGMs by a resolution of all members, or is exempt if it sends its financial statements to all members within 5 months after the financial year end.
When must the annual return be filed with ACRA?
Within 7 months after the financial year end for a non-listed company, and within 5 months for a listed company. Companies with a share capital that keep a branch register outside Singapore have one more month. The annual return must be filed even if the company is dormant.
Does every company have to file ECI?
No. A company need not file ECI if its annual revenue is S$5 million or below and its ECI is nil for the Year of Assessment. Otherwise ECI is due within 3 months after the financial year end.
Which Year of Assessment does my financial year fall into?
The Year of Assessment is generally the calendar year after the year in which your financial year ends. A financial year ending 30 June 2025 falls into YA 2026, so Form C-S or Form C is due by 30 November 2026.
Sources
- https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/holding-annual-general-meetings/due-dates-requirements/
- https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/filing-annual-returns-companies/deadline-requirements/
- https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/filing-financial-statements-in-xbrl-format/requirements-exemptions/
- https://www.iras.gov.sg/taxes/corporate-income-tax/estimated-chargeable-income-(eci)-filing
- https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-(lite)-form-c-filing/overview-of-form-c-s-form-c-s-(lite)-form-c
- https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/filing-gst/due-dates-and-requests-for-extension
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