OBJECTIVE
This is an effort from our Lawrbit’s Regulatory team to provide a handy guide for all Compliance Officers, CFOs, Company Secretaries, to have a holistic view of compliance filing dates across various applicable laws. It covers major laws across Corporate, Taxation, Social Security Laws and provide dates specified by various Regulatory Authority.
Our endeavour will be to continue adding more laws in our Compliance Calendar & update it at regular frequency. You must check our website frequently to look for the updated versions of the calendar
SECRETARIAL & PAYROLL
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| COMPANIES ACT, 1965 (https://www.singpass.gov.sg/home/ui/login) | ||||
| 1 | Form/Formats | Providing Financial Statements to the Members of Company where AGM is not Convened | Annual | Not later than 5 months after the end of the financial year |
| 2 | Electronic Transaction Form | Filing of Annual Return by Listed Company | Annual | Within 5 months after the end of its financial year |
| 3 | Electronic Transaction Form | Filing of Annual Return by Any Company other than Listed Company | Annual | Within 7 months after the end of its financial year |
| 4 | Electronic Transaction Form | Filing of Annual Return by Listed Company having a Branch Register Outside Singapore | Annual | Within 6 months after the end of its financial year |
| 5 | Electronic Transaction Form | Filing of Annual Return by Any Company having a Branch Register Outside Singapore (other than Listed Company) | Annual | Within 8 months after the end of its financial year |
| PAY ROLL TAX (https://www.singpass.gov.sg/home/ui/login) | ||||
| 6 | Form | Furnishing Return and Payment of Payroll Tax | Monthly | Within 14 days after the end of that month |
MONETARY AUTHORITY OF SINGAPORE
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| SECURITIES AND FUTURES ACT, 2001 (https://masnet.mas.gov.sg/portal/auth/login/?login) | ||||
| 7 | Form 1, 2 (If, applicable), 3, 4, 5, and 6 | Lodgment of Profit and Loss Account, Balance Sheet and Auditor’s Report up to the Last Day of the Financial Year by Capital Markets Services License Holder | Annual | Within 5 months after the end of the financial year |
| 8 | Form 1, 2 (If, applicable), 7, 8, 9 (If applicable) | Lodgment of Statements in Respect of each Quarter of a Year Regarding Regulated Activities by License Holder (Excluding Credit Rating Service Provider and Venture Capital fund Manager) | Annual | Not later than 14 days after the end of the period for which the statement is prepared |
| 9 | Electronic Transaction Form | Lodgment of Profit and Loss Account and Balance Sheet for First 6 months of Every Financial Year by Borrowing Entity and Guarantor Entity | Annual | Not later than 3 months after the expiration of the period of 6 months |
| 10 | Electronic Transaction Form | Lodgment of Profit and Loss Account and Balance Sheet for Every Financial Year by Borrowing Entity and Guarantor Entity | Annual | Not later than 5 months after the expiration of the end of the financial year |
| 11 | Form | Submission of Annual Report, Director’s Report & Auditor’s Long Form Report by Approved Holding Company | Annual | Within 3 months after the end of the financial year |
| 12 | Form | Submission of Profit & Loss Account and Balance Sheet by Approved Holding Company | Quarterly | Within 45 days after the end of each of the first 3 quarters of its financial year |
| 13 | Form | Submission of Report Regarding Discharge of Responsibilities by Approved Holding Company | Annual | Within 3 months after the end of the financial year |
| 14 | Form | Submission of Annual Report, Director’s Report & Auditor’s Long Form Report by Licensed Trade Repository | Annual | Within 3 months after the end of the financial year |
| 15 | Form | Submission of Profit & Loss Account and Balance Sheet by Licensed Trade Repository | Quarterly | Within 45 days after the end of each of the first 3 quarters of its financial year |
| 16 | Form | Submission of Report Regarding Discharge of Responsibilities by Licensed Trade Repository | Annual | Within 3 months after the end of the financial year |
| 17 | Form | Submission of Copy of Annual Report by Licensed Foreign Trade Repository | Annual | Within 3 months after the end of the financial year |
| 18 | Form | Submission of Copy of Financial Statements, Auditor’s Report and Statement of Directors by Authorized Benchmark Administrator Company | Annual | Within 3 months after the end of the financial year |
| 19 | Form | Submission of Copy of Audited Financial Statements and Auditor’s Report by Exempted Authorized Benchmark Administrator Company | Annual | Within 3 months after the end of the financial year |
| 20 | Form | Submission of Copy of Audited Financial Statements by Foreign Authorized Benchmark Administrator Company | Annual | Within 3 months after the end of the financial year |
| 21 | Form | Submission of Profit and Loss Account and a Copy of Balance Sheet by Authorized Benchmark Administrator | Quarterly | Within 45 days after the end of each of the first 3 quarters of its financial year |
| 22 | Form | Submission of Report Regarding Discharge of Responsibilities by Authorized Benchmark Administrator | Annual | Within 3 months after the end of each financial year |
| 23 | Form | Issuance of Six Monthly Statement of Accounts by Depository | Half Yearly | At the end of a period not exceeding 6 months |
| 24 | Form | Issuance of Monthly Statement of Accounts by Depository | Monthly | At the end of every month |
| 25 | Form | Physical Stock Count of Documents Evidencing Title and Other Documents by Depository | Quarterly | Before or at the end of every quarter during a financial year |
| 26 | Form | Submission of Report on the Outcome of Stock Count by Depository | Quarterly | Within 21 days after the end of each quarter of a financial year |
| 27 | Form | Submission of Auditor Report by Depository | Annual | Within 3 months after the end of the financial year |
DIRECT TAXES
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| INCOME TAX ACT, 1947 (https://www.singpass.gov.sg/home/ui/login) | ||||
| 28 | Form | Filing of Return Regarding Deduction of Tax on Emoluments by Employer | Monthly | Not later than the tenth day of the following month of a deduction period |
| 29 | Form CRS | Submission of CRS Annual Return by Reporting Singaporean Financial Institution | Yearly | 31st May |
| 30 | Form | Approval for Automation Equipment | Yearly | Before the Expiry of Due Date for Filing Income Tax Return i.e., 30th November |
| 31 | Form | Submission of Country By Country Report | Yearly | Within 12 months after the End of the Accounting Period i.e., 31st December |
| 32 | Form C-S | Filing of Returns where Annual Revenue is 5 million SGD or Below | Yearly | By 30th November |
| 33 | Form C-S(Lite) | Filing of Returns where Annual Revenue is 2 million SGD or Below | Yearly | By 30th November |
| 34 | Form C | Filing of Returns where Annual Revenue is Above 5 million SGD | Yearly | By 30th November |
| 35 | Form | Furnishing of Estimate of Chargeable Income | Yearly | Within 3 months after the end of the accounting period i.e., By 31st March |
| 36 | Form | Intimation Regarding Tax Chargeability | Yearly | Within 14 days from the end of 3 months after the commencement of Assessment Year i.e., By 14th April |
| 37 | Form | Payment and Deduction of Tax on Emoluments by Employer | Monthly | Not later than the tenth day of every month |
| 38 | Form IR8A, Appendix 8A, Appendix 8B, Form IR8S | Annual Return by Employer for Employees | Yearly | By 1st March |
INDIRECT TAXES
| S.NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| GOODS & SERVICE TAX ACT, 1993 (GST) (https://www.singpass.gov.sg/home/ui/login) | ||||
| 39 | Form | Intimation Regarding Material Change in Nature of Exempted Supplies Where Date is Not Identifiable | Quarterly | Within 30 days after the end of the quarter |
| 40 | Form | Intimation Regarding Material Alteration in Zero Rated Taxable Supplies | Quarterly | Within 30 days after the end of the quarter |
| 41 | Form | Intimation of Change of Basis of Registration Where Date is not Identifiable | Quarterly | Within 30 days after the end of the quarter |
| 42 | Form GST F5 | Filing and Payment of Quarterly Returns | Quarterly | Not later than the last day of the month immediately following the end of each quarter |
| 43 | Form GST F5 | Filing and Payment of Monthly Return | Monthly | Not later than the last day of the month immediately following the end of each month |
| 44 | Form GST F5 | Filing and Payment of Returns by a Taxable Person as a Customer | Quarterly | Not later than the last day of the month immediately following the end of each quarter |
| 45 | Form GST F5 | Claim for Bad Debts Relief | Quarterly | Not later than the last day of the month immediately following the end of each quarter |
| 46 | Form GST F5 | Claim to a Refund in Respect of Reverse Charge Supply | Quarterly | Not later than the last day of the month immediately following the end of each quarter |
| 47 | Form | Monthly Return in respect of Bonded Warehouse | Monthly | Not later than the 5th day of each month |
| 48 | Form GST F5 | Claim in respect of Tax for Registered Person under Seventh Schedule | Quarterly | Not later than the last day of the month immediately following the end of each quarter |
| 49 | Form GST F5 | Claim for Reimbursement of Tax Charged on Seventh Schedule Supplies | Quarterly | Not later than the last day of the month immediately following the end of each quarter |
BEYOND COMPLIANCE CALENDAR
Our Compliance calendars helps you track filing dates, but it’s not the most effective way to know and remember your obligations across spectrum of laws.
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Disclaimer
The information provided in this article is intended for general informational purposes only and should not be construed as legal advice. The content of this article is not intended to create and receipt of it does not constitute any relationship. Readers should not act upon this information without seeking professional legal counsel.
