IRAS Tax Filing

Service

Description

Filing Deadline / Notes

Estimated Chargeable Income (ECI) Filing

Submission of a company’s estimated taxable income to IRAS. Required unless exempt.

Must file within 3 months after Financial Year End (FYE).

Corporate Income Tax Filing (Form C/C-S/C-S Lite)

Annual tax return submission based on audited or unaudited financials.

By 30 November (paper) or 15 December (e-filing).

GST Registration (Compulsory / Voluntary)

Assistance in assessing GST obligations and registering with IRAS.

Mandatory if turnover exceeds SGD 1 million/year.

GST Filing & Compliance (Quarterly Returns)

Preparation and filing of GST F5 returns, including reconciliation and adjustments.

Due 1 month after end of each quarter.

Withholding Tax Filing

Filing tax withheld on payments to non-residents (e.g. royalty, interest, technical fees).

Payment due by 15th of the following month after payment.

Tax Planning & Advisory

Strategic planning to legally reduce tax liability through allowable deductions and reliefs.

Helps optimize tax position annually.

Personal Income Tax Filing

Filing of Form B/B1 for business owners, directors, freelancers, or foreign residents.

By 15 April (paper) or 18 April (e-filing).

Tax Clearance (IR21 for Foreign Employees)

Filing IR21 for foreign employees leaving Singapore or ending contract.

At least 1 month before employee’s last day.

Response to IRAS Notices / Audit Support

Help with responding to IRAS queries, audit requests, or tax assessments.

Includes drafting replies and penalty appeal letters.

Corporate Tax Advisory for Startups / SMEs

Guidance on capital allowances, tax exemption schemes, and IRAS startup reliefs.

Ideal for new or fast-growing businesses.

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