All Singapore companies must comply with the statutory filing requirements with Accounting and Corporate Regulatory Authority (ACRA) and Inland Revenue Authority of Singapore (IRAS). You may engage a professional firm to be your tax and secretarial agent to assist you to meet the compliance requirement.




Accounting and Corporate Regulatory Authority (ACRA)

Annual General Meeting (AGM)

First AGM within 18 months from date of its incorporation;

Subsequent AGMs must be held every calendar year and the interval between AGMs should not be more than 15 months

Annual Return (AR)

AR must be filed within one month after the AGM

Inland Revenue Authority of Singapore (IRAS)

Estimated Chargeable Income (ECI)

File within 3 months from financial year end

Income Tax Return

File by 30th November each assessment year

Other Requirements

Goods and Services Tax (GST)

Registration for GST is compulsory if:

  1. turnover is more than S$1 million for the past 12 months; or
  2. you are currently making sales and you can reasonably expect the turnover to be more than S$1 million for the next 12 months.

Audited or Unaudited report

Every company must prepare either audited or unaudited financial statements;

Company needs not be audited if it is an Exempt Private Limited company (EPC) and turnover less than S$10 million.

eXtensible Business Reporting Language (XBRL) Filing requirement

Solvent EPCs are exempted from filing XBRL report.
Insolvent EPCs and Non-EPCs are required to file XBRL

Central Provident Fund (CPF) Contribution

Pension contribution made 14 days after the end of the month

Company Registration Number Disclosure

Every company is required to have the registration number on all business letters, statements of account, invoices, official notices and publications.

Licenses and Permits

Some business in Singapore is subjected to regulation by government authorities such as school, travel agency.

Custom Registration

For company involving import, export in and out of Singapore, you will need to activate your customs account upon successful registration with ACRA


Please contact us if you need further advice on how to form a Singapore company.