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Singapore

Regulatory Compliance Calendar

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Jyant Kohli
Jyant Kohli

Published on: Mar 1, 2023

Tina Sharma
Tina Sharma

Updated on: Feb 14, 2024

(22 Ratings)
5051

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
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
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
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
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
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

Disclaimer: As filing dates are often changed by the authorities, one should check recent notifications before relying on the dates. To know the latest filing dates, you should regularly check recent Regulatory Updates for India on our website and also Subscribe to our Free Weekly Regulatory update newsletter.

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.

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