Companies
| Due dates for filing |
Type of form
|
Due date for payment of tax
|
|
Estimated chargeable income (ECI)
Hardcopy return |
||
| Within 3 months after the end of the financial year; or by the 24th of each qualifying month to enjoy the maximum number of instalments allowable for that month | ECI Form | (a) Within 1 month of date of notice of assessment; or as per pre-arranged instalment payment plan; or as per interbank GIRO deduction plan issued by the Comptroller |
| Within 3 months after the end of the financial year, or by the 26th of each qualifying month to enjoy the maximum number of instalments allowable for that month | e-Filing |
As per (a) above
|
| Income tax return | ||
| 30 November, or 15 December if e-file | Form C - Company Income Tax Return |
As per (a) above
|
| 30 November; or 15 December if e-file | Form C-S - Simplified Income Tax Return for Small Companies | As per (a) above |
| Company group relief application | ||
| 30 November | Form GR-A - Group Relief Form for Transferor Company | Not applicable |
|
30 November
|
Form GR-B - Group Relief Form for Claimant Company
|
Not applicable |
| Company carry-back relief application | ||
| 30 November |
Election Form for Companies for Carry-Back of Capital Allowances and Trade Losses
|
Not applicable |
| Other claims and elections | ||
| 30 November | Research and Development (R&D) Claim Form (for Companies) | Not applicable |
| 30 November | Section 24 Notice of Election (for Companies) | Not applicable |
| Before the foreign dividend is received in Singapore | Application for Exemption from Income Tax under Section 13(12) of the Income Tax Act (Revised Edition 2004) on Foreign-Sourced Income to be Remitted to Singapore | Not applicable |
| 30 November | Declaration Form for Foreign-sourced Income Received in Singapore from 22 January 2009 to 21 January 2010 | Not applicable |
| Within 3 months after the end of the accounting period, ie before the due date for the filing of the ECI | Shipping Return for Vessels Plying within the Limits of the Port of Singapore | Not applicable |
| Before the due date for the filing of Form C | Application for Waiver to Submit Income Tax Return (Form C) by a Dormant Company | Not applicable |
| By 30 April of the year of assessment if the company closes its first set of accounts in the year of incorporation and has commenced business during the year | Request for Income Tax Return (Form C/Form C-S) and Notification of New Accounting Year-End | As per (a) above |