Singapore Company Compliance Calendar: Every Filing Deadline You Need
Running a Singapore company means keeping a small but unforgiving calendar of statutory deadlines. ACRA, IRAS, MOM, the CPF Board and (where relevant) MAS each set their own filing dates â and missing any of them attracts financial penalties, summonses to court for directors, and in repeat cases, disqualification from holding office. The good news: the calendar is small enough to fit on one page, and the penalties almost always start small if you act before the second reminder lands.
This guide consolidates every recurring filing a typical Singapore private limited company must complete in a financial year, organised by the timing trigger (annual, monthly, quarterly, event-driven). It is current to 2026, after the recent ACRA amendments to BizFile+ and the IRAS shift to e-filing as the default. For deeper background on the underlying obligations, see our notes on Annual Return filing with BizFile+ and AGM requirements.
Annual Filings: ACRA
Two ACRA filings dominate the annual calendar. First, the company must hold an Annual General Meeting (AGM) within six months after its financial year end (Section 175 of the Companies Act 1967). Private companies that satisfy the conditions in Section 175A may dispense with the physical AGM by passing a written resolution; if the constitution does not exempt this, an AGM remains mandatory.
Second, the company must file its Annual Return (AR) with ACRA within seven months of the financial year end (Section 197). The AR captures shareholders, directors, registered office and (for companies that must lodge them) financial statements. Late filing attracts a S$300 composition penalty per breach; compound non-compliance can lead to summonses against directors.
For ACRA-related changes (director appointments, share transfers, registered office moves), the filing is event-driven: most must be lodged within 14 days of the change â see our checklist on how to update ACRA company details.
Annual Filings: IRAS Corporate Tax
The corporate income tax cycle has two main milestones. Estimated Chargeable Income (ECI) must be filed within three months of the financial year end (Section 63 of the Income Tax Act 1947), unless the company qualifies for the ECI waiver (revenue not more than S$5 million and ECI is nil). The full income tax return â Form C-S, Form C-S (Lite) or Form C, depending on the company’s size and complexity â must be e-filed by 30 November of the year of assessment via myTax Portal at iras.gov.sg.
For 2026 (Year of Assessment 2026), companies should also note the Corporate Income Tax Rebate of 40 per cent capped at S$30,000 â covered in detail in our Singapore corporate tax rates guide.
Quarterly & Periodic Filings: GST
Companies that are GST-registered (mandatory once taxable turnover exceeds S$1 million, see our note on GST registration) must file their GST F5 return one month after the end of each prescribed accounting period. Most businesses file quarterly. The GST is paid concurrently â late filing or late payment triggers penalties of 5 per cent on tax due plus an additional 2 per cent per month thereafter, capped at 50 per cent.
From 2025, GST-registered businesses are progressively being onboarded to the InvoiceNow framework administered by IMDA, with mandatory adoption phasing through 2027.
Monthly Filings: CPF, Withholding Tax, Payroll
For every employer of Singapore Citizens or Permanent Residents, CPF contributions must be paid to the CPF Board by the 14th of the month following salary payment (or the next working day if the 14th falls on a weekend or public holiday). Late payment attracts interest at 1.5 per cent per month. Foreign employees do not attract CPF, but employers of S Pass and Work Permit holders must pay the Foreign Worker Levy on the same monthly cadence.
Where the company makes withholding-tax-bearing payments to non-residents (royalties, technical service fees, interest, etc.), Form IR37 must be filed and the tax remitted to IRAS by the 15th of the second month following payment. The mechanics are explained in our withholding tax guide.
Annual Filings: MOM & Employment
By 1 March each year, employers must furnish IR8A (and where relevant Appendix 8A, 8B and Form IR8S) to all employees, summarising their employment income for the prior calendar year. Companies enrolled in the Auto-Inclusion Scheme (AIS) â mandatory for employers with five or more employees â must submit IR8A data directly to IRAS through the AIS submission cycle that runs through January and February.
For employees who cease employment and are foreigners departing Singapore, Form IR21 must be filed at least one month before the departure date so IRAS can issue a tax clearance.
One-Page Compliance Calendar
| When | Filing | Authority | Statutory basis |
|---|---|---|---|
| 14th of every month | CPF contributions | CPF Board | CPF Act 1953 |
| 14th of every month | Foreign Worker Levy (where applicable) | MOM | Employment of Foreign Manpower Act |
| 15th of 2nd month after payment | Withholding tax (Form IR37) | IRAS | S45 Income Tax Act 1947 |
| 1 month after quarter end | GST F5 return | IRAS | GST Act 1993 |
| 3 months after FYE | Estimated Chargeable Income | IRAS | S63 Income Tax Act |
| 6 months after FYE | Annual General Meeting | ACRA | S175 Companies Act |
| 7 months after FYE | Annual Return | ACRA | S197 Companies Act |
| By 1 March each year | IR8A / AIS submission | IRAS | S68(2) Income Tax Act |
| By 30 November (YA) | Corporate income tax return (Form C-S/C) | IRAS | S62 Income Tax Act |
| 1 month before departure | Form IR21 (foreign employee) | IRAS | S68 Income Tax Act |
| Within 14 days of change | ACRA company particulars updates | ACRA | Companies Act |
(Financial year end (FYE) and year of assessment (YA) are the two anchors that drive most of these dates. A company with an FYE of 31 December operates on a different calendar from one with FYE of 31 March.)
Penalties for Late Filing
The financial penalties vary by filing but follow a similar pattern. ACRA composition fees start at S$300 per breach. IRAS late-filing penalties begin at S$200 per offence and escalate; late tax payments attract a 5 per cent immediate penalty plus 1 per cent per month thereafter (capped at 12 per cent additional). CPF late-payment interest runs at 1.5 per cent per month. MOM penalties for late levy payment can be much higher and may suspend the company’s ability to issue new work passes.
The reputational cost is often higher than the financial one. Late filings appear on a company’s BizFile+ profile and can affect bank facility renewals, tender qualifications and investor due diligence.
How a Corporate Secretary Reduces the Burden
A competent company secretary maintains a master compliance calendar for every client, anchored to each company’s FYE, and pushes deadline alerts ahead of every filing. They also handle the BizFile+ filings directly via their professional account, which is faster and produces a clean audit trail. Outsourcing the calendar means the burden of deadline tracking sits with a specialist team rather than with a busy founder.
For larger companies, the corporate secretary also maintains the statutory registers (members, controllers, charges, directors), prepares board and shareholder meeting documents, and drafts any resolutions arising from the annual cycle. See our overview of choosing the right constitution for related background.
Practical Tips for First-Time Founders
Three practical habits prevent most missed filings. First, write down your FYE the day you incorporate, and propagate it into a calendar reminder set six months and seven months out. Second, set up GIRO with IRAS and the CPF Board so monthly contributions and quarterly GST flow automatically â the GIRO option also typically gets you a more favourable instalment schedule. Third, run a quick reconciliation each January between your prior-year payroll, CPF and IR8A submissions to catch any discrepancies before they ripen into IRAS queries.
Finally, keep board minutes and resolutions current. The Companies Act expects directors to actually meet, deliberate and minute material decisions, not merely sign annual paperwork.
Where to Get Help
If your team is small or geographically distributed, a Singapore corporate services firm is usually the most efficient way to keep the compliance calendar covered. Raffles Corporate Services handles ACRA filings, IRAS submissions, GST returns, payroll and CPF, and AGM and AR cycles for hundreds of Singapore companies â from holding-company-only structures through to multi-entity operating groups.
If you would like a personalised compliance calendar built around your company’s FYE and tax obligations, contact Raffles Corporate Services for an initial discussion.
â The Editorial Team, Raffles Corporate Services