Singapore News

Further Extension on IRAS Tax Filing and ACRA Filing Deadlines




Tax Type

Original Filing Deadline

 Extended Filing Deadline New


Income Tax for Individuals (including sole proprietors and partnerships)

18 April 2020

31 May 2020


Income Tax for Trusts, Clubs and Associations

15 April 2020

30 June 2020


Estimated Chargeable Income (ECI) for companies with Financial Year ending Jan 2020 and Feb 2020

30 April 2020

30 June 2020


GST Returns for accounting period ending Mar 2020

30 April 2020

11 May 2020


S45 Withholding Tax Forms due in Apr 2020

15 April 2020

15 May 2020


Tax Clearances for foreign employee in Apr 2020


30 June 2020



Tax Type

Original Filing Deadline

 Extended Filing Deadline New


Annual General Meeting (AGM)

16 April 2020

to 31 July 2020

60 days extension


Annual Return

1 May 2020

to 31 August 2020

60 days extension

Tax Season 2020

Portal to e-File tax return:

Income Tax for Trusts -  Form T

Persons Required to Submit Form T

  • Legal personal representative (administrator/executor) of an estate of a deceased; and
  • Trustee of an estate held in trust,  private trust or settlement

Income to Declare in Form T

  • Income earned one day after the date of death from assets left behind by a deceased person; or
  • Income from assets held under a private trust/settlement

Income Tax for Clubs and Associations -  Form P1

Persons Required to Submit Form P1

  • The president,
  • Honorary treasurer,
  • Secretary or
  • Any other member of the management committee 

Submit to:

The Comptroller of Income Tax Compliance,
Clubs, Trust and Gaming Branch
55 Newton Road, Revenue House
Singapore 307987

Note: IRAS will not issue any reminders to the clubs or associations

Estimated Chargeable Income (ECI)

ECI is an estimate of the company's taxable income (after deducting tax-allowable expenses) for a Year of Assessment (YA).

All companies must file Estimated Chargeable Income (ECI) within three months from the end of their financial year except for companies that qualify for the administrative concession and those that are specifically not required to file.

Waiver to File ECI

Company's Financial Year ends

Company's Financial Year ends

In or before Jun 2017

1.Annual revenue is not more than $1 million for the financial year; and

2.ECI* is NIL for the Year of Assessment (YA)

In or after Jul 2017

1.Annual revenue is not more than $5 million for the financial year; and

2.ECI* is NIL for the YA

GST Returns

GST-registered businesses are required to use CorpPass to e-File their GST returns through

S45 Withholding Tax Forms

Payers are required to e-file and pay the withholding tax to IRAS by the 15th of the second month from the date of payment to the non-resident

Tax Clearances for Foreign Employee

When non-Singapore Citizen employee ceases employment in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months

Employer must notify IRAS at least one month in advance

Employer shall withhold all monies due to the employee from the date aware of his impending cessation of employment or departure from Singapore

Applies to all work pass holders including Personalised Employment Pass (PEP) holders