In this section, you will learn when you need to submit your corporate tax filings.
Tax Submission Deadlines at a Glance for Companies
We have presented your deadlines based on your Financial Year End (FYE), just look at the line that is applicable to you and remember to get your taxes sorted before these dates!
A. If your annual turnover for the year exceeds $5M ($1M for FYE before Jun 2017):
| Financial Year End Date ending on the last day of | ECI Filing Due Date | Form C Filing Due Date |
| Month Year | Month Year | |
| Jan 20XX | Apr 20XX | 30 November 20XX + 1 |
| Feb 20XX | May 20XX | |
| Mar 20XX | Jun 20XX | |
| Apr 20XX | Jul 20XX | |
| May 20XX | Aug 20XX | |
| Jun 20XX | Sep 20XX | |
| Jul 20XX | Oct 20XX | |
| Aug 20XX | Nov 20XX | |
| Sep 20XX | Dec 20XX | |
| Oct 20XX | Jan 20XX+1 | |
| Nov 20XX | Feb 20XX+1 | |
| Dec 20XX | Mar 20XX+1 |
B. If your annual turnover for the year DO NOT exceeds $5M and your ECI1 more than $0:
| Financial Year End Date ending on the last day of | ECI Filing Due Date | Form C-S2 Filing Due Date |
| Month Year | Month Year | |
| Jan 20XX | Apr 20XX | E-File Form CS Lite by 30 November 20XX + 1 if revenue is $200,000 or less |
| Feb 20XX | May 20XX | |
| Mar 20XX | Jun 20XX | |
| Apr 20XX | Jul 20XX | |
| May 20XX | Aug 20XX | |
| Jun 20XX | Sep 20XX | or |
| Jul 20XX | Oct 20XX | |
| Aug 20XX | Nov 20XX | E-File Form CS by 30 November 20XX + 1 if revenue is > $200,000 |
| Sep 20XX | Dec 20XX | |
| Oct 20XX | Jan 20XX+1 | |
| Nov 20XX | Feb 20XX+1 | |
| Dec 20XX | Mar 20XX+1 |
C. If your annual turnover for the year DO NOT exceeds $5M ($1M for FYE before Jun 2017) and your ECI1 is NIL:
| Financial Year End Date ending on the last day of | ECI Filing Due Date | Form C-S2 Filing Due Date |
| Month Year | Month Year | |
| Jan 20XX | NOT REQUIRED | E-File Form CS Lite by 30 November 20XX + 1 if revenue is $200,000 or less |
| Feb 20XX | ||
| Mar 20XX | ||
| Apr 20XX | ||
| May 20XX | ||
| Jun 20XX | or | |
| Jul 20XX | ||
| Aug 20XX | E-File Form CS by 30 November 20XX + 1 if revenue is > $200,000 |
|
| Sep 20XX | ||
| Oct 20XX | ||
| Nov 20XX | ||
| Dec 20XX |
1 ECI amount for the purpose of ECI filing is the amount before deducting the exempt amount under the partial tax exemption scheme or the tax exemption scheme for new start-up companies.
2 Form C-S filing is applicable for Companies that fulfill the qualifying conditions, that is, the Company:
- Is incorporated in Singapore
- Has an annual revenue* of $$5M ($1M for FYE before Jun 2017) or below to qualify for Normal Form C-S Filing
- Has an annual revenue* of $$200,000 or below to qualify for an even simpler Form C-S Lite Filing
- Derives only income taxable at 17%
And the Company is NOT Claiming any of the following:
- Carry-back of Current Year Capital Allowances/Losses
- Group Relief
- Investment Allowance
- Research & Development Tax Allowance
- Foreign Tax Credit and Tax Deducted at Source
If you do not meet the conditions above, you will need to submit your taxes using Form C.
