Partnerships
  
      Due dates for filing
     
      Type of form
      
      Due date for payment of tax
      
     15 April
    
      Form P - Partnership Income Tax Return
     
     (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
    
     15 April; or 30 days from the date of service of the notice of assessment for the current year of assessment
    
     Election Form for Individuals for Carry-Back of Capital Allowances and Trade Losses
    
     Not applicable
    
     15 April
    
      Research and Development (R & D) Claim Form (for Sole-Proprietorship and Partnership)
     
     Not applicable
    
     15 April
    
      Section 24 Notice of Election (Sole-Proprietorship/Partnership)
     
     Not applicable
    
     A new partnership that has not received Form P from the IRAS by 15 March should complete and submit the registration form
    
      Registration Form for New Partnership
     
     As per (a) above
    
     15 April
    
      Capital Contribution Form
     
     Not applicable