Common Regulatory Datelines

Information below is provided for general guidance only. Please reach out to Auditworkz at sales@auditworkz.com for  updates.

Appoint Company Secretary

Within 6 months from the date of incorporation. The key registers that needs to be maintained by a company secretary include

1. Register of Registrable Controllers

2. Register of Nominee Shareholders

3. Register of Directors, Secretaries and Auditors

4. Register of Members

Annual General Meeting (*)

Within 18 months from the date of incorporation or 6 months after the financial year end.

A company qualifies as an exempt private company if it meets 2 of the 3 conditions below:

1. Revenue less than S$10M

2. Less than 50 employees

3. Total assets less than S$10M

Estimated Chargeable Income

Within 3 months from the financial year end

Form C or C-S

By 30 Nov each year for the preceding financial year

CPF account registration

Upon hiring of first employee

GST Registration

1. Under the retrospective view, more than $1 million at the end of the calendar year, or

2. Under the prospective view, expected to be more than $1 million in the next 12 months 

3. Companies can also opt for voluntary registration or apply for exemption if taxable turnover is derived wholly or mainly from zero-rated supplies.

Payroll

• CPF contributions is due by the 14th of the following month

• Auto-Inclusion Scheme (AIS) submission is due in March of the following year for the previous year's income.

• Payroll must be made to employees is usually made between 25th and 30th of each month