By Karun Reji, Chartered Accountant, BI-Outsource. General information, not tax or legal advice. Rules change: check the current position before you act.
Short answer: a non-listed Singapore company must hold its AGM within 6 months of its financial year end (unless it is exempt or dispenses with it) and file its annual return with ACRA within 7 months. Tax filings run separately: ECI within 3 months of year end and Form C-S or Form C by 30 November of the following year.
Compliance calendar (non-listed company)
| Deadline | What | Who |
|---|---|---|
| Within 3 months of FYE | Estimated Chargeable Income (ECI) to IRAS, unless exempt | Accountant / tax agent |
| Within 6 months of FYE | AGM (or written resolutions / dispensation) | Company secretary |
| Within 7 months of FYE | Annual return to ACRA with financial statements / XBRL | Company secretary + accountant |
| 30 November (following year) | Form C-S / C-S (Lite) / Form C | Tax agent |
| Quarterly | GST F5, if GST-registered | Accountant |
| Monthly (by the 14th) | CPF contributions | Payroll |
| 1 March | IR8A / AIS employee income | Payroll |
Company secretary vs accountant
The company secretary handles corporate law: registers, resolutions, AGM and the annual return. The accountant prepares the books, financial statements, XBRL and tax computations. Many SMEs use one provider for both, but the roles are different and both are needed.
How to stay on time
- Close the books monthly so year-end starts with reconciled accounts.
- Start financial statements within 2 months of year end.
- File ECI early, even if nil, if required.
- Book the AGM or resolutions as soon as accounts are approved.
Need help? We keep Singapore companies on calendar. See outsourced accounting in Singapore.
