Start with the financial year-end
Confirm the registered financial year-end, the accounting period covered and whether the company is listed or non-listed. Those facts determine which filing deadlines apply. Keep a company calendar that records the filing, responsible person and evidence of completion.
For an ordinary non-listed company, the usual annual return deadline is seven months after financial year-end. ACRA’s annual return rules should be checked for the company’s precise situation.
AGM and annual return are different obligations
A non-listed company’s usual AGM deadline is six months after financial year-end. Private companies may qualify for an exemption or dispense with an AGM under the applicable conditions. Check these against ACRA’s AGM guidance.
Being exempt from an AGM does not remove the annual return filing requirement. Financial statement preparation and filing requirements also depend on the company. Ask the responsible filing provider to confirm the applicable obligations rather than assuming that no meeting means no filing.
Plan tax filings separately
IRAS normally requires Estimated Chargeable Income within three months of financial year-end, unless a waiver or specific exception applies. Its ECI waiver generally requires both annual revenue of SGD 5 million or below and nil ECI. Check the ECI rules before relying on the waiver.
Form C-S, Form C-S (Lite) or Form C is a separate corporate income tax return, normally due on 30 November for the applicable Year of Assessment. The IRAS basic guide explains these two returns. Filing with ACRA does not complete either tax obligation.
Prepare records before the deadline
- Bank statements and reconciliations for the accounting period.
- Sales and purchase invoices, receipts and expense records.
- Payroll, director payments and supporting records where relevant.
- Company particulars, earlier accounts and previous filing acknowledgements.
- Details of missing records or changes that the preparer needs to resolve.
Agree who prepares the accounts, reviews the figures and submits each filing. Keep the accepted acknowledgement, not just the draft. Our accounts and filing support coordinates the work, with regulated filings handled by the appropriate licensed provider.
If records are missing or a deadline has passed
List the affected period, the records available and the filing that remains outstanding. Ask for an assessment of the work needed and the applicable next step; do not backdate records or treat incomplete figures as confirmed.
Good records also matter beyond yearly filings. If the company employs an EP holder, the EP renewal guide explains why consistent employment and operating evidence can be useful.
Create one calendar with separate corporate and tax tasks
Start with the company’s financial year-end, then calculate the applicable AGM, annual return and ECI dates. Check exemptions or waivers separately; an AGM exemption does not automatically waive the annual return or tax filing. The usual deadlines for a non-listed company should not be presented as universal deadlines for every company type.
- Assign a named person to each filing and the records it needs.
- Allow time to close accounts before the submission deadline.
- Check AGM exemption or dispensation conditions.
- Assess ECI filing waiver eligibility rather than assuming nil tax means no filing.
- Review GST registration tests separately when taxable turnover grows.
A secretary may handle corporate filings while an accountant handles tax. Confirm both scopes in writing so each provider knows what the other will do. Keep records even if the company has little activity. The cost guide explains questions to ask about recurring administration.
Frequently asked questions
Does an AGM exemption remove the annual return requirement?
No. Assess each corporate and tax obligation separately.
Official sources
Related guides
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