Annual Compliance Checklist for Singapore Companies

Staying compliant with Singapore’s regulatory requirements is essential for every company. Missing deadlines or failing to meet obligations can result in penalties, fines, and even legal consequences. This comprehensive checklist will help you stay on top of your annual compliance requirements throughout the year.

ACRA Compliance Requirements

Annual Return Filing (Within 7 months after FYE)

  • File annual return with ACRA via BizFile+
  • Update company information if changed
  • Confirm financial statements are audited (if applicable)
  • Verify shareholder and director details

Financial Statements (Within 7 months after FYE)

  • Prepare financial statements in XBRL format (if applicable)
  • Ensure statements comply with Singapore Financial Reporting Standards
  • Obtain director approval for financial statements
  • Submit to ACRA if required

IRAS Tax Compliance

Corporate Income Tax (By November 30)

  • File Form C-S or Form C with IRAS
  • Submit tax computations and supporting documents
  • Declare all income sources accurately
  • Claim applicable tax deductions and exemptions

GST Filing (Quarterly or Monthly)

  • Submit GST returns (F5) by due date
  • Report output and input tax accurately
  • Maintain proper GST records for 5 years
  • Apply for GST schemes if eligible

CPF Contributions

Monthly CPF Obligations

  • Submit CPF contributions by 14th of following month
  • Calculate contributions for all Singapore citizens and PRs
  • Maintain accurate employee records
  • Update CPF board on employee status changes

Year-End Reporting

  • Submit IR8A forms for all employees by March 1
  • Report employee stock options if applicable
  • Verify employee tax clearance for departing staff

Corporate Secretary Duties

Ongoing Compliance

  • Maintain statutory registers and minute books
  • Organize and document board meetings and AGMs
  • Update ACRA on changes in directors, shareholders, or company particulars
  • Ensure compliance with company constitution

Annual General Meeting (AGM)

  • Hold AGM within 6 months after FYE
  • Present financial statements to shareholders
  • Document resolutions and voting outcomes
  • File resolutions with ACRA if required

Need Help with Compliance?

Fincognito’s compliance experts can help you stay on top of all your annual obligations. Let us handle the paperwork while you focus on growing your business.

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