Quick Guide on Tax Reporting Due Dates

Published on June 1, 2025

Type of FilingRequired FormDue Date for Filing1Due Date of Tax Payment1
Employer's Returns Relating to Employee's Income
Return of employee's remunerationForm IR8A/*s (e-File)By 1st March of the following yearNA
Notification of a non-citizen employee’s cessation of employment or departure from Singapore for more than 3 months Form IR21 (e-File)At least one month before the date of cessation of employment or departure from Singapore10 days from the date of Directive to Pay Tax
Returns Relating to Taxpayer’s Income
IndividualForm B / B1 / M (Paper or e-File)Paper or e-File by 18 April of the following year or by the extended due date1 month from the date of Notice of Assessment or on the agreed instalment payment due dates
PartnershipForm P (Paper or e-File)Paper or e-File by 18 April of the following year or by the extended due date- 
Notification of Estimated Chargeable Income ("ECI")e-FileWithin 3 months after financial year end1 month from the date of Notice of Assessment or on the agreed instalment payment due dates
CompanyForm C / C-S (e-File)e-File by 30 November of the following year1 month from the date of Notice of Assessment or on the agreed instalment payment due dates
Returns Relating to Withholding Tax on Certain Payments Made to Non-residents2 

a)  Interest

b)  Royalty

c)  Technical fees

d)  Management fees

e)  Directors' fees / remuneration

f)   Rent or other payments for the use of any movable property

Form IR37 (e-File)

e-File by the 15th of the second month from the date of payment to the non-resident
The date of payment is generally the earliest of:

  • When payment is due and payable based on agreement, contract or invoice date (in the absence of agreement or contract); or
  • When payment is credited to the account of the non-resident recipient; or
  • Actual payment date
By the 15th of the second month from the date of payment or deemed payment to the non-resident, or by the 25th of the same month if payment is made via GIRO
GST Returns for Registered Taxable Persons
The default prescribed accounting period is 3 months. Any other special accounting period will require approval from IRASGST Form 5 (e-File)Within 1 month from the end of the prescribed accounting periodWithin 1 month from the end of the prescribed accounting period or on the 15th of the month following the due date of the return if payment is made via GIRO
Related Party Transactions

Under Section 34F of the Income Tax Act, businesses are required to prepare contemporaneous Transfer Pricing documentation ("TPD") to substantiate that all their related party transactions are conducted on arm’s length basis. Penalties not exceeding S$10,000 may be imposed for non-compliance. TPD must be prepared in English and completed before the tax return filing due date for the year in question. Upon request from IRAS, taxpayers must submit the requisite TPD within 30 days. 

Unless exemption from TPD for specified transactions applies, taxpayers must prepare TPD for their related party transactions undertaken in a basis period when either of these two conditions is met: 

  • Gross revenue derived from their trade or business for the basis period in question is more than S$10 million.
  • TPD is required to be prepared for the previous basis period.

The following cases specified under the TPD Rules are exempt from the requirement to prepare TPD:

  • Gross revenue of the taxpayer is consistently below S$10 million; or
  • Transactions undertaken with related parties in a basis period fall under any of the following:

      >> Related party domestic transaction (other than loan) is subject to the same tax rate or exempt from tax for both parties

      >> Related party domestic loan arrangement was entered into prior to 1 January 2025 and the lender is not in the business of borrowing and lending money

      >> Related party domestic loan arrangement of any amount was entered into on or after 1 January 2025 and the IRAS indicative margin is applied, and neither the                     lender nor borrower is in the business of borrowing and lending money

      >> Related party loan, not exceeding S$15 million each, on which IRAS indicative margin is applied

      >> Routine support services on which 5% cost mark-up is applied

      >> Related party transaction covered by an Advance Pricing Arrangement

      >> Related party transactions not exceeding the thresholds mentioned in the table below

Category of related party transactionsThreshold (S$) per financial year
Purchase of goods by taxpayer from a related party15 million
Sale of goods by taxpayer to a related party15 million
Loan granted by taxpayer to a related party15 million
Loan granted to taxpayer by a related party15 million
  • Service income/payment
  • Royalty income/expense
  • Rental income/expense
  • Guarantee granted/received
  • Any other transaction
1 million per category of transactions for year of Assessment 2025 and prior
2 million per category of transactions (effective from Year of Assessment 2026) 

This information is accurate as of 1 June 2025

Notes:

  1. Late filing or payment of tax may attract penalties.
  2. Reduced withholding tax rate may apply under the relevant tax treaty provisions.

 

For further information, please contact:
8 Wilkie Road, #03-08, Wilkie Edge, Singapore 228095
T +65 6533 7600    F +65 6538 7600
[email protected]    www.RSMSingapore.sg