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Corporate Tax Submission Deadlines

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:
Financial Year End Date ending on the last day ofECI Filing Due DateForm C Filing Due Date
Month YearMonth Year
Jan 20XXApr 20XX30 November 20XX + 1
Feb 20XXMay 20XX
Mar 20XXJun 20XX
Apr 20XXJul 20XX
May 20XXAug 20XX
Jun 20XXSep 20XX
Jul 20XXOct 20XX
Aug 20XXNov 20XX
Sep 20XXDec 20XX
Oct 20XXJan 20XX+1
Nov 20XXFeb 20XX+1
Dec 20XXMar 20XX+1

 

B. If your annual turnover for the year DOES NOT exceed $5M and your ECI1 more than $0:
Financial Year End Date ending on the last day ofECI Filing Due DateForm C-S2 Filing Due Date
Month YearMonth Year
Jan 20XXApr 20XXE-File Form CS Lite by
30 November 20XX + 1
if revenue is $200,000 or less
Feb 20XXMay 20XX
Mar 20XXJun 20XX
Apr 20XXJul 20XX
May 20XXAug 20XX
Jun 20XXSep 20XXor
Jul 20XXOct 20XX
Aug 20XXNov 20XXE-File Form CS by
30 November 20XX + 1
if revenue is > $200,000
Sep 20XXDec 20XX
Oct 20XXJan 20XX+1
Nov 20XXFeb 20XX+1
Dec 20XXMar 20XX+1

 

C. If your annual turnover for the year DOES NOT exceed $5M and your ECI1 is NIL:
Financial Year End Date ending on the last day ofECI Filing Due DateForm C-S2 Filing Due Date
Month YearMonth Year
Jan 20XXNOT REQUIREDE-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 20XXor
Jul 20XX
Aug 20XXE-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 S$5M or below to qualify for Normal Form C-S Filing
  • Has an annual revenue of S$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.