What are the annual ACRA and IRAS filings a Singapore company must complete?

The core items are holding an AGM, filing the Annual Return, filing corporate tax (ECI and Form C), and maintaining statutory registers. Annual compliance for a Singapore company runs on two lines. The ACRA line: eligible private companies must hold or be exempt from an AGM, file the Annual Return within the prescribed window, and attach financial statements (some in XBRL) where required. The IRAS line: file the Estimated Chargeable Income (ECI) within 3 months after the financial year end (with exemptions), and submit the corporate tax return (Form C / C-S / C-S Lite) by 30 November each year. Companies must also maintain statutory registers on an ongoing basis (members, directors, registrable controllers, etc.). Because these deadlines interlace and each carries penalties for lateness, most companies have their corporate secretary schedule and execute them centrally.