The company has to file a complete set of returns (i.e. Form C, audited/unaudited accounts and tax computation) by the following dates:
| Year of Assessment |
Filing deadline |
| 2007 |
31 Jul 2007 |
| 2008 |
30 Nov 2008 |
| 2009 and thereafter |
30 Nov of each year |
As the filing due date has been extended to 30 Nov of each year, companies have at least 11 months to file their tax returns. All companies are required to file their returns by the due date. Please submit the tax returns by the due date to avoid enforcement actions such as composition or summons issued to the company.