Key recurring obligations for a typical Singapore private company include maintaining proper accounting records and statutory registers; holding an AGM within the applicable deadline unless the company is exempt or has dispensed with AGMs; and filing the annual return with ACRA, generally within seven months after the financial year end for a private company.
For tax, companies generally file Estimated Chargeable Income (ECI) within three months after the financial year end unless they meet IRAS’s ECI filing-waiver conditions, and file the Corporate Income Tax Return by 30 November of the relevant Year of Assessment. GST-registered businesses have separate periodic filing obligations.
Companies must also keep their ACRA particulars current and, unless exempt, maintain and update the Register of Registrable Controllers and the applicable private/central Registers of Nominee Directors and Nominee Shareholders within the statutory timelines. Audit requirements depend on whether the company qualifies for an exemption, such as the small-company audit exemption.