Filing Deadlines for Form C-S/ C

The annual filing deadline for Form C-S/ C is 15 Dec for YA 2020 and 30 Nov from YA 2021 onwards.

Filing Deadlines

The annual filing deadline for Form C-S/ C is:

Year of Assessment (YA)Due Date
202015 Dec
2021 Onwards30 Nov

Late Filing

Submit Form C-S/ C by the filing deadlines to avoid enforcement actions such as composition or summons. The filing deadlines provide companies with at least 11 months to file from the time of closing of the accounts.

Financial year end of company Period covered in the accountsYA Due Date
31 Dec1 Jan 2019 to 31 Dec 2019202015 Dec 2020
31 Jul1 Aug 2018 to 31 Jul 2019202015 Dec 2020
30 Sep1 Oct 2019 to 30 Sep 2020202130 Nov 2021

 

New Companies

You should file your first Income Tax Return when you have closed your first set of accounts. You must also comply with the filing deadlines stated above. For details, please refer to Basic Guide for New Companies. New companies can also use The New Company Start-Up Kit to better understand their corporate tax obligations.