What must a Singapore company file every year?
A Singapore company files an annual return with ACRA and a tax return with IRAS, and it must hold or dispense with an annual general meeting under the Companies Act. The two filings are separate, and missing either one carries penalties on the company and its directors.
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How it works
Financial statements are prepared to the applicable standard, and smaller companies may qualify for audit exemption when they meet the published criteria. Deadlines run from the financial year end and from the year of assessment, which is why the two calendars rarely coincide.
Commonly mixed up with
Audit exemption is often read as an exemption from accounts. Accounts must still be prepared and filed as required, even when no audit is needed.
What must a Singapore company file every year?
| Knowledge, Singapore | Business and finance |
|---|---|
| Short answer | A Singapore company files an annual return with ACRA and a tax return with IRAS, and it must hold or dispense with an annual general meeting under the Companies Act. The two filings are separate, and missing either one carries penalties on the company and its directors. |
| How it works | Financial statements are prepared to the applicable standard, and smaller companies may qualify for audit exemption when they meet the published criteria. Deadlines run from the financial year end and from the year of assessment, which is why the two calendars rarely coincide. |
| Commonly mixed up with | Audit exemption is often read as an exemption from accounts. Accounts must still be prepared and filed as required, even when no audit is needed. |
| Last reviewed | 2026-08-08 |
Short questions
- Is an audit always required?
- Small companies meeting the published criteria may be exempt.
- Who is responsible?
- Directors carry the statutory responsibility for filing on time.
- What are the penalties?
- ACRA and IRAS publish late filing penalties and enforcement steps.
- Do dormant companies file?
- Dormant companies still have filing duties, with simplified requirements.
- Where are deadlines published?
- ACRA publishes the annual return deadline and IRAS the tax deadlines.
Sources
More in this track
- How do you register a company in Singapore as a foreigner?
- How does a foreign owner open a corporate bank account in Singapore?
- When does a Singapore company have to register for GST?
- How is a Singapore company taxed on its profits?
- Can you get an Employment Pass to run your own Singapore company?
- What are an employer's CPF duties in Singapore?
- What does a company need for a registered office in Singapore?
- When does a business in Singapore need a MAS licence?
- What changes when you hire locally instead of relocating staff to Singapore?
These pages explain how the rules work and link the authority that owns them. They are not legal, tax or immigration advice, and amounts and thresholds change, so open the source before you act.
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