Are you running a business in Singapore and feeling unsure about your annual filing requirements? You’re not alone. Many startups, SMEs and even established firms struggle to keep up with deadlines set by ACRA (Accounting and Corporate Regulatory Authority) and IRAS (Inland Revenue Authority of Singapore).

With a clear checklist, you can keep your business on track, avoid costly penalties and maintain good standing with regulators.

Annual General Meeting (AGM)

Private companies must hold an AGM unless exempted.

• Deadline:
• Unlisted companies: Within 6 months after the company’s Financial Year End (FYE)
• Listed companies: Within 4 months after the company’s FYE (see ACRA)
  
• Exemption: You can skip the AGM if all shareholders approve and financial statements are sent within 5 months of FYE. (click here for more information)

Filing Annual Return with ACRA

The annual return provides key company info like shareholder details, company officers and financial statements.

• Deadline:
• Within 7 months after FYE fornonlisted companies while
• within 5 months after FYE forlisted companies (Check here for more details)
• File via: BizFile+ Portal

Make sure your financial statements are prepared in accordance with SFRS (Singapore Financial Reporting Standards).

Preparing Financial Statements

All companies need to prepare financial statements for the year. These include:

• Balance Sheet
• Profit & Loss Statement
• Cash Flow Statement
• Statement of Changes in Equity
• Notes to Financial Statements

If your company is small, you may be exempt from an audit.

(Related: How to Read Your Financial Statements- A Simple Guide for SMEs and What Is Double-Entry Accounting? Beginner-Friendly Guide for SMEs & Startups)

Corporate Income Tax Filing with IRAS

You must file two things with IRAS every year:

A. Estimated Chargeable Income (ECI)

• Deadline: Within 3 months after FYE 
• You may qualify for a waiver if revenue is below S$5 million and ECI is nil.

B. Form C or Form C-S

• Deadline: By 30 November each year
• Form C-S: For qualifying small companies
• Form C: For companies that do not meet the criteria for C-S

5. Goods and Services Tax (GST) Filings (if registered)

If your company is GST-registered, you must file GST returns quarterly or monthly, depending on your filing frequency.

• Deadline: 1 month after the end of your accounting period
• Via: myTax Portal

Related:

• XBRL Filing Deadlines and Penalties in Singapore
• What’s New in ACRA’s XBRL Filing Requirements for 2025 

Let’s simplify your compliance together. Contact us today for support.