Filing Deadline for Form C-S/ C

From YA 2021, the annual filing deadline for Form C-S/ C is 30 Nov.

Late Filing

From YA 2021, the annual filing deadline for Form C-S/ C is 30 Nov. 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 2020 to 31 Dec 2020202130 Nov 2021
31 Jul1 Aug 2019 to 31 Jul 2020202130 Nov 2021
30 Sep1 Oct 2020 to 30 Sep 2021202230 Nov 2022

 

New Companies

You should file your first Corporate 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.