Quick answer
A useful compliance calendar does not list only government deadlines. It also shows the internal work needed before each filing: bookkeeping close, financial statements, board approvals, GST review, payroll checks, CorpPass access and director confirmation. ACRA and IRAS dates are the visible milestones; the real work usually starts weeks or months earlier.
For 2026, directors should track ACRA Annual Return and AGM timing from the company’s FYE, ECI within three months after FYE unless waived, and YA 2026 corporate tax filing by 30 November 2026. GST-registered companies need quarterly or monthly GST controls, and employers need payroll, CPF and SDL processes.
- Start from the company’s actual FYE, not a generic calendar-year checklist.
- Place internal preparation dates before statutory filing dates.
- Assign one owner for accounts, one for secretarial records and one for tax review.
- Review the calendar after every FYE, officer, shareholder, GST or payroll change.
Build the calendar from FYE
The financial year end is the first input. It drives the accounts period, AGM timeline, Annual Return deadline and ECI timing. A company with a 31 December FYE will have a different work rhythm from a company with a 31 March FYE. Foreign-owned companies should also align the Singapore FYE with group reporting needs where possible.
Once FYE is confirmed, create preparation dates. For example, set a monthly bookkeeping close, a draft accounts target, an AGM or written resolution target, an Annual Return filing target, an ECI review target and a corporate tax preparation window. Waiting for the official deadline to arrive usually means the company is already late internally.
ACRA deadlines to map
ACRA compliance includes more than Annual Return filing. Directors should map AGM or AGM exemption, Annual Return, registered office changes, officer changes, shareholder changes, share allotments and changes to the constitution or FYE. Many company information changes need timely filing and should not be left until the year end.
The Annual Return should be the final confirmation that the year’s company records are consistent. If the company changed director, secretary, registered office, share capital or shareholder records during the year, those transactions should already have a source document and filing acknowledgement before Annual Return preparation starts.
IRAS deadlines and tax readiness
IRAS compliance includes ECI, corporate income tax return, tax computation support, GST if applicable and record keeping. For YA 2026, IRAS states that companies must file their Corporate Income Tax Return by 30 November 2026. ECI is generally due within three months after FYE unless the company qualifies for waiver.
The tax calendar should include information collection dates. Management accounts, trial balance, fixed asset additions, director balances, related-party charges, withholding tax review, GST reports and tax schedules should be ready before the tax filing work begins. A late tax filing often starts as a late bookkeeping close.
Monthly controls for GST, CPF and bank records
- Close bank reconciliation every month.
- Review GST coding and tax invoices before each GST F5.
- Confirm CPF and payroll records if the company has employees.
- Check director reimbursements, loans and related-party payments.
- Keep customer contracts and export evidence for cross-border sales.
- Review CorpPass and tax-agent authorisations before filing season.
How ProSec uses a compliance calendar
For a small company, the calendar can be a one-page working document. It should show deadlines, responsible person, supporting records, filing status and next review date. The value is not the formatting; it is that everyone knows what must be ready before ACRA or IRAS filing begins.
For foreign founders, the calendar also reduces communication risk. A local resident director, shareholder overseas, accountant and corporate secretary may all hold different parts of the compliance picture. A shared calendar prevents missed emails, last-minute signature requests and unclear responsibility for records.
A practical calendar therefore has a change log. When the company appoints a director, changes address, opens a bank account, signs a major contract, starts payroll or becomes GST-registered, the calendar should be updated immediately. This habit turns compliance from emergency response into normal management discipline.
The calendar should be reviewed at least quarterly. A company that was dormant in January may become active in April. A company that had no employees may start payroll in June. A company that was below the GST threshold may sign a large contract in September. Each change can affect the next filing cycle.
How to use the calendar during the year
Calendar ownership and escalation
Every deadline should have an owner and an escalation route. The accountant may own monthly close, the secretary may own ACRA filings, the tax agent may own ECI and corporate tax, and the director should own final approval. If one person misses a step, the calendar should show who is notified and what documents are still outstanding. This makes compliance practical rather than dependent on memory.
Final practical note
For directors who travel frequently, the calendar should also show how signatures, approvals and portal access will be handled when they are overseas. Many delays happen not because the rule is unclear, but because nobody planned how to approve the filing when the director is unavailable.
Frequently asked questions
What deadlines should a Singapore company calendar include?
At minimum, include AGM or AGM exemption, Annual Return, ECI, corporate tax filing, GST if registered, CPF if employing staff, and company information changes.
Is the calendar the same for every company?
No. It depends on the FYE, GST status, payroll status, activity level, group reporting needs and whether the company is dormant.
What is the YA 2026 corporate tax filing deadline?
IRAS states that companies must file their YA 2026 Corporate Income Tax Return by 30 November 2026.
Why add internal deadlines?
Internal deadlines give time to close accounts, review tax issues, prepare resolutions and fix record inconsistencies before statutory deadlines arrive.
What should I send ProSec to build a calendar?
Send the ACRA profile, FYE, GST status, employee status, prior filings, bookkeeping status and any known director, shareholder or address changes.
Official sources
These official pages support the regulatory points in this guide. Always check the current ACRA or IRAS page and the company’s own documents before acting.
- ACRA: Deadline and requirements for annual returnsOfficial reference used for this guide.
- ACRA: Due dates and requirements for AGMsOfficial reference used for this guide.
- ACRA: Updating company information, officers and shareholdersOfficial reference used for this guide.
- IRAS: Estimated Chargeable Income filingOfficial reference used for this guide.
- IRAS: Corporate Income Tax Filing Season 2026Official reference used for this guide.
- IRAS: Corporate record keeping requirementsOfficial reference used for this guide.
Continue with related guidance
Written and reviewed by Martin, CA Singapore
Martin is the founder of ProSec Pte. Ltd. and a Chartered Accountant of Singapore. He reviews ProSec guides for practical consistency with Singapore company, accounting and tax requirements.
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