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Comriq.

Tax Filing & Returns in Singapore

The Estimated Chargeable Income (ECI) declaration, the annual corporate income tax return (Form C-S, Form C-S (Lite) or Form C) and, where registered, the periodic GST F5 return. Corporate income tax is a flat 17%, with the partial and start-up exemption schemes reducing the effective rate on initial chargeable income. ECI is filed within three months of the financial year end unless the waiver applies (annual revenue of not more than S$5m for the financial year AND a NIL ECI); the corporate return is filed by 30 November of the Year of Assessment via myTax Portal; GST F5 returns are filed and paid within one month after the end of each prescribed accounting period (quarterly by default, monthly on request). Withholding tax on certain payments to non-residents (interest, royalties, technical and management fees, director's remuneration) is reported on Form IR37.

Typical turnaround

3–10 business days

SGBilled in

SGD

What we will need from you

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  • Financial statements for the financial year

  • Accounting records and tax computations

  • GST records for each prescribed accounting period

    Where GST registered.

  • Records of payments to non-residents

    Where withholding tax under Section 45 applies and Form IR37 is due.

Cost breakdown

Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.

Statutory filing feeIRAS does not charge for filing the ECI, the corporate income tax return or a GST F5; the tax itself is separate. The 17% corporate rate, the 30 November filing deadline, the ECI three-month rule and the S$5m / NIL ECI waiver are established IRAS positions corroborated across IRAS pages but were not re-quoted verbatim — re-confirm on iras.gov.sg before presenting any of them as a firm date.Confirmed before payment
Comriq professional feeFixed fee within 1 business day

How it runs

You will see these exact stages update in your client portal as we progress.

  1. ECI Filed

    Estimated Chargeable Income submitted within three months of the financial year end, unless the revenue / NIL-ECI waiver applies.

  2. Return Prepared

    Form C-S, Form C-S (Lite) or Form C drafted and reviewed with the tax computation at the 17% rate.

  3. Your Approval

    You review and sign off the return and computation.

  4. Filed with IRAS

    Return submitted through myTax Portal by 30 November of the Year of Assessment; acknowledgement delivered. GST F5 returns are filed within one month of each period end.

Indicative guidance — confirmed before payment

Requirements and statutory fees are set by Inland Revenue Authority of Singapore (IRAS) — Corporate Income Tax and GST and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.