What filings must a Singapore company make every year after incorporation?

Every year a company usually prepares financial statements, holds an AGM, files an Annual Return with ACRA and files corporate income tax with IRAS (ECI, Form C-S/C). The schedule is based on the financial year end (FYE).

• Financial statements: prepared for each financial year; whether an audit is required depends on factors such as the size of the company.
• AGM: a non-listed company generally holds it within 6 months after the FYE. The AGM can be dispensed with if the financial statements are sent to all shareholders within 5 months after the FYE.
• Annual Return: a non-listed company files it with ACRA within 7 months after the FYE, and companies required to do so file their financial statements in XBRL format at the same time.
• ECI (Estimated Chargeable Income) filing: filed with IRAS within 3 months after the FYE. Filing may be waived if annual revenue is S$5,000,000 or less and the ECI is nil.
• Corporate income tax filing (Form C-S/C-S (Lite)/C): filed with IRAS by 30 November every year. In some cases the deadline is extended, such as when Form C-S is filed through accounting software.

Even if the company has no operations or is dormant, the Annual Return and corporate income tax filing obligations generally remain. GST-registered companies must also file GST returns separately.

Tax treatment can differ depending on the company's revenue, shareholder structure and transactions, so please consult an accounting professional before applying it.

The Lee Kim Alliance accounting team provides accounting and tax consultations.

As of November 2026, source: ACRA, ACRA, IRAS, IRAS