Business Support in the UAE and Abroad
3 mo.
Profit estimate — ECI
Not filed if revenue is up to S$5 million and the estimate is nil. With payment via GIRO, filing in the first month gives 10 tax instalments, in the second — 8, in the third — 6.
Annual return — S$60
ACRA’s fee for the annual return is S$60. Filing up to 3 months late adds S$300, later — S$600; an extension of time on application costs S$200.
Business Support in the UAE and Abroad
Ongoing Support for a Company in Singapore: Director, Secretary and Filings with ACRA and IRAS
A Singapore Pte. Ltd. files an estimate of profit every year unless it is exempt, plus an annual return and a tax return, and it needs a local director and a secretary at all times. We run this cycle: positions, address and filings — on time, while ACRA charges the late filing penalty automatically on filing.
- from €1,668
- Company renewal from the second year — per year
- 7 months
- To file the annual return with ACRA after financial year-end
- 30 November
- Form C-S filing deadline — every year
- S$300–600
- Penalty for a late annual return
In short
Renewing a Singapore company from the second year costs from €1,668 a year. The annual return is filed with ACRA within 7 months after the financial year-end (S$60 fee, S$300–600 if late), and Form C-S by 30 November; ACRA fees, bookkeeping, taxes and contributions are extra.
Checked 18 October 2026 · Kermen Tserenkeeva
Cost of a mistake
Disqualification
Three or more convictions for filing offences within 5 years mean a 5-year disqualification for the director; in court, a fine of up to S$10,000.
How to avoid itWhat a Singapore company does every year
In Singapore, deadlines run from the financial year-end, and officer positions cannot stay vacant: a resident director, a secretary and an address are needed every day, and filings with ACRA and IRAS every year.
Director and secretary — with no gaps
At least one director lives in Singapore; a nominee director can be appointed only through an ACRA-registered provider. The secretary is a Singapore resident, and the position may not stay vacant for more than 6 months.
Address — only in Singapore
Letters and notices to the company go to its registered address in Singapore. From 20 October 2026, it no longer has to be open 3 hours each working day; having no registered address carries a fine of up to S$5,000.
Four annual filings
The ECI profit estimate — within 3 months, the AGM — within 6, the annual return to ACRA — within 7, the Form C-S return — by 30 November.
Financial statements — in XBRL
Financial statements are filed with the annual return in XBRL format. Solvent EPC and dormant companies whose assets stayed at or below S$500,000 all year do not file them.
Expert tip
A nominee director signs financial statements and resolutions only after seeing the documents behind the transactions. Send bank statements and invoices every month — then annual deadlines don’t slip because of last-minute questions.
Kermen TserenkeevaSenior Lawyer · Company registrationSituations
What clients come to us with
Typical situations
- 01The company was registered by another provider, and you want to move the secretary, address and filings.
- 02You have received a letter from ACRA or IRAS — about a penalty, tax assessed on IRAS’s estimate or an unfiled return.
- 03Your first financial year is closing: you need to know whether an audit is required and in which format to file the financial statements.
- 04You are hiring your first employees — CPF, SDL and reporting employee income to IRAS.
- 05The company is not trading, and you need to decide: an exemption from filing tax returns, closure or continued maintenance.
Similar, but different
- 01You don’t have a company yet — start with registration with a nominee director and a secretary for the first year.Singapore
- 02You only need accounts and payments for a Singapore company while the bank reviews the application.Payment platforms
- 03You need the company for trade with China without a local director — a Hong Kong company is simpler to maintain.Hong Kong
Calendar
A year in the life of a Singapore company: deadlines, fees and penalties
Reporting deadlines run from the financial year-end; the tax return is always due by 30 November. Amounts are based on ACRA, IRAS and CPF Board data as of October 2026.
0123456789101112months after financial year-end
6 mo.
Annual general meeting
Not needed if the financial statements were sent to shareholders within 5 months, all shareholders dispensed with meetings, or the company is dormant.
If missed: composition from S$500, in court — up to S$5,000
7 mo.
Annual return and XBRL
Fee — S$60. The financial statements are filed with the return in XBRL; a solvent EPC confirms its solvency instead.
If missed: S$300 if up to 3 months late, S$600 if later; in court — up to S$10,000
30 November
Form C-S or Form C return
For a year ending 31 December, this is month 11. Form C-S (Lite) — for revenue up to S$200,000, Form C-S — up to S$5 million, above that or with special deductions and reliefs — Form C.
If missed: composition fine of up to S$5,000, or court; tax on IRAS’s estimate
Every month — if you have employees
By the end of the month
CPF
For citizens and permanent residents. After the 14th of the following month, the CPF Board starts recovery action.
If missed: 1.5% a month from the first day overdue
Together with CPF
SDL
0.25% of salary for each employee, including foreigners: no less than S$2 and no more than S$11.25.
If missed: 10% a year on the unpaid amount
Every year
By 1 March
Employee income — AIS
Mandatory with 5 or more employees in the previous year, after an IRAS notice, or if the company already files through AIS.
If missed: up to S$5,000
At year-end close
Is an audit needed
A small private company is exempt: 2 of 3 criteria in the two previous years — revenue up to S$10 million, assets up to S$10 million, up to 50 employees.
At least once a year
Notice to controllers
The company asks each controller to confirm their details in the register of controllers.
Event-driven
14 days
Director, secretary or address
Changes are entered in the ACRA registers through Bizfile.
If missed: S$50 if up to 3 months late, S$200 if later
7 days + 2 working days
Controllers and nominees
The company’s own register is updated within 7 days, and the information is filed with ACRA within a further 2 working days.
6 months
Secretary position vacant
A new secretary — a Singapore resident — must be appointed within 6 months at the latest.
If missed: up to S$1,000 for the director
30 days
GST registration
Taxable revenue for the calendar year above S$1 million — apply between 1 January and 30; if you expect more than S$1 million over 12 months — within 30 days of the forecast date.
If missed: up to S$10,000 and 10% of the GST due
Benefits
What you get
Let’s discuss the details
How long until your next deadline?
Send us the UEN — we’ll look at the financial year and the latest filings and tell you what to file before a penalty applies: ECI, the annual return or Form C-S.
Annual cycle
Who does what from year-end close to the tax return
A 31 December year-end and a company not exempt from ECI. The financial statements are signed by the directors — including the nominee — so documents are needed throughout the year.
From you — transaction documents every month and shareholder resolutions. Bookkeeping, financial statements, filings with ACRA and IRAS and deadlines are on us; the nominee director signs what is backed by documents.
Process
7 steps from the first conversation to the result
Every step is visible in the client portal: what’s happening now and whether we need anything from you.
Steps on your side: 2 of 7
We handle it · 5Needed from you · 2
Using the UEN, we review the company profile: directors, secretary, address, financial year and the date of the last annual return.
Step 1 of 7
ACRA check
Using the UEN, we review the company profile: directors, secretary, address, financial year and the date of the last annual return.
We handle it1–2 days
Documents
What you’ll need
To switch to our support
- The company’s constitution and UEN
- Registers of members, directors, secretaries, registrable controllers and nominees
- The latest financial statements, annual return and Form C-S return
- Letters from ACRA and IRAS for the last two years — if any
From shareholders and directors
- Passport scan: the spread with full name, date of birth, photo, number and signature
- Proof of address from the last 3 months: utility bill, bank statement or lease agreement
- Completed KYC form
- Selfie holding the passport
For bookkeeping — every month
- Statements for all company accounts, including payment platforms
- Sales and purchase invoices, contracts with clients and suppliers
- Payroll records and CPF payments — if you have employees
Budget
What it costs to maintain a Pte. Ltd. from the second year
The package price is a “from” price; we fix the renewal scope in the proposal. Fees and contributions are at ACRA, IRAS and CPF Board rates as of October 2026.
From year two
from €1,668 per year
Company renewal; ACRA fees, bookkeeping, taxes and contributions are separate
Every year
- Company renewalfrom €1,668
- Annual return to ACRAS$60
- Extension of time, if you can’t make the deadlineS$200
Reporting and taxes
- Bookkeeping and XBRL financial statements — based on transaction volume
- ECI and Form C-S
- Audit — unless the small company exemption applies
- GST 9% — registration once taxable revenue exceeds S$1 million
Once you have employees
- CPF — for citizens and permanent residents
- SDL — for everyone, including foreignersS$2–11.25/mo
- Employee income to IRAS — with 5 or more employeesby 1 March
Whether the nominee director is included in the renewal is stated in the proposal. A dormant company can be exempted from filing tax returns on application to IRAS, but it still files the annual return with ACRA.
Getting it right
Common mistakes — and how to avoid them
Click a card to see how to do it right · 0 of 6 open
01 What people often do
Not filing Form C-S because there is no profit.
02 What people often do
Skipping the annual return because no AGM was held.
03 What people often do
Leaving the company without a secretary after the previous one has left.
04 What people often do
Paying CPF for an employee on an Employment Pass.
05 What people often do
Assuming a dormant company is free of all filings.
06 What people often do
Transferring the nominee director to a new provider “as is”.
FAQ
Expert answers
Kermen Tserenkeeva — Company registration
Four filings: the ECI profit estimate to IRAS — within 3 months after year-end, unless exempt; the shareholders’ AGM — within 6 months, unless dispensed with; the annual return with financial statements to ACRA — within 7 months; the Form C-S or Form C return — by 30 November. Plus the registers of controllers and nominees — whenever they change.
Kermen Tserenkeeva · Company registrationSources
- ACRA — annual return deadlines and requirements
- ACRA — service and transaction fees
- ACRA — XBRL financial statements: requirements and exemptions
- ACRA — striking off a company
- IRAS — Estimated Chargeable Income (ECI) filing
- IRAS — Auto-Inclusion Scheme (AIS) for employment income
- IRAS — record keeping requirements
- CPF Board — Skills Development Levy
Deadlines, amounts and rules are based on these sources as of the check date. Rules change: check with us before deciding.
Often goes with this
What else you may need
Company RegistrationSingapore
If you don’t have a company yet: a Pte. Ltd. with a nominee director, secretary and address for the first year.
Bank AccountsPayment platforms
Multi-currency accounts and payments for a Singapore company — while the bank reviews the application.
Business SupportHong Kong
If you need a company without a local director for trade with China — ongoing support in Hong Kong.
Next step
We’ll take your Singapore company on for ongoing support
Send us the company’s UEN — we’ll check its ACRA profile, financial year, latest filings and who the resident director and secretary are now. We’ll tell you what has to be done before the next deadline and take the calendar off your hands.
Kermen TserenkeevaSenior Lawyer · Company registration