No.

Registration and Reporting

Deadline

Remarks

1

Statutory Filing Matters

Annual Return

Within 7 months after the end of the financial year

Annual General Meeting

Within 6 months after the end of the financial year.

Financial Statements

Same as Annual Return

2

Change of Particulars

Company name

Within 14 days after the change

(1)    Particulars of corporate shareholders includes company name, registered address, registration number, shareholding structure, etc. Information of individual shareholders includes name, passport number, correspondence address, residential address, email address, and contact number, etc.

(2)    A nominator refers to the actual instructing person or behind‑the‑scenes party who appoints a proxy director or proxy shareholder.

Registered office address

Principal business activities

Constitution

Registered capital, paid up capital, denomination of share capital

Number of shares (increase/decrease of shares, consolidation/division of shares)

Transfer of shares

Director/nominee director or his/her personal particulars  

Alternate director or his/her personal particulars (if any)

Auditor or his/her personal particulars

Secretary or his/her personal particulars

Data Protection Officer or his/her personal particulars

Personal particulars of shareholder (Note 1)

Chief executive officer or his/her personal particulars (if any is registered)

Financial year end date

Changes of ultimate controlling person and nominator, including particulars (Note 1 & Note 2)

Within 2 business days from the date updating its private register(s)

The company must update its private register(s) within 7 calendar days from the date of being informed of a change.

No.

Registration/Reporting

Deadline

Remarks

1

Estimated chargeable income

Within 3 months after end of accounting year

If the revenue is below SGD 5 million and the estimated chargeable income is zero, no filing is required.

2

Corporate income tax (CIT) return

30 November

3

Payment of CIT

Within 1 month after issue of assessment

No.

Registration/Reporting

Deadline

Remarks

1

GST Taxpayer

Within one month after the taxable supplies exceed SGD 1 million; in the case of voluntary registration, the application may be submitted at any time.

Sales of last 12 months/projected sales of coming 12 months

2

GST Return

Within one month after the end of each accounting period

The GST accounting period for Singapore companies is usually on a quarterly basis. For example, the filing and payment deadline for the first quarter is 30 April.

3

Cancellation of GST Registration

Application must be made to IRAS within 30 days of the qualifying event

Either compulsorily (when it no longer qualifies) or voluntarily (if it is not liable to be registered)

No.

Registration/Reporting

Deadline

Remarks

1

CPF Acount

When the company hires its first employee who is a Singapore Citizen or Permanent Resident

2

Contribution of CPF

“Within 14 days after the wage payment period

For example, if the company pays wages for June, the CPF contributions must be made on or before 14 July

3

Employee income return (AIS)

1 March or before