Income Tax Filing Deadlines

E-Filing 1st March - 18th April
Paper Filing 1 March - 15 April

Note: These deadlines are applicable to foreigners filing taxes as well.

If you are an employee and your employer is a participant of the Auto-Inclusion Scheme (AIS), then you need not file your tax for employment as your employer will e-submit your employment details.

However, if you have received a notification from the IRAS to file tax for other income sources, you will then have to file tax regardless of whether you have received any additional income.

Extension to File your Tax:

The application deadline to request for an extension on your filing due date was 31 March. The mode of application was email, post or fax with the below-mentioned details:

  • Your complete name.
  • Your Tax Reference Number.
  • An estimation of your chargeable income.

Filing Deadlines for GST-Registered Businesses

GST returns as well as payments are due every Year of Assessment (YA) 1 month after the accounting period has ended.

Here’s when your GST taxes are due every year:

If you do not have a GIRO plan If you have a GIRO plan for GST payment
GST Accounting Period Filing and Payment Due Date Filing Due Date GIRO Deduction Date
January to March 30 April 30 April 15 May
April to June 31 July 31 July 15 August
July to September 31 October 31 October 15 November
October to December 31 January 31 January 15 February

Filing Due Date if you are Under Special Accounting Periods:

If you fall under special accounting period for GST, then your deadline for the submission of your returns is 1 month from the last date of the special accounting period.

Extensions to file your GST:

No extensions will be granted to file your GST beyond 1 month from the end of your accounting period.  

Extensions for Newly-Registered Businesses to File their GST:

Newly registered businesses will be granted an extension of up to 1 month to file their GST taxes under the following circumstances:

  • Fire disaster - Proof such as an insurance claim or police report must be submitted.
  • Computer system breakdown - An IT servicing report must be submitted.
  • In case you have purchased a new accounting software/IT system - A tax invoice must be submitted.
  • Your key accounting personnel is on an extended medical leave or hospitalisation leave for more than a week - Medical or hospitalisation certificates must be submitted.

To get an extension on filing your taxes, you have to write to the IRAS before your due date with the reason for your request and supporting documents for your reason. Usually, the IRAS grants an extension of up to 2 weeks in cases of acceptable reasons.

The following are unacceptable reasons to request for an extension:

  • Your key accountant personnel or director is overseas.
  • Your staff is on maternity leave.
  • Your staff has resigned and a proper handover was not carried out.
  • You don’t have a computer.
  • Closing accounts at the end of the year.
  • Your new accounting personnel don’t know GST related matters.
  • You don’t have sufficient manpower to take care of matters pertaining to GST.

In case of any of the aforementioned reasons, no extension will be granted by the IRAS.

Filing Deadlines for Auto-Inclusion Scheme (AIS) e-Submission

The compulsory due date for employers to e-submit employment details every year is the 1st of March. However, in order to avoid the peak rush, the IRAS recommends submission under the AIS by the 10th of February.

Extensions for AIS e-Submission are only granted under extenuating circumstances and on a case-by-case basis. Here are some reasons that will NOT be considered in case of granting an extension:

  • You don’t have sufficient manpower.
  • You need additional time for the collation of information.
  • Your key personnel involved in the e-Submission aren’t in the country or is on leave.
  • Your key personnel involved in the e-Submission have resigned and there was no proper handover.

You must follow the below-mentioned steps to file for an extension:

  • You must make your request before the 1st of March for any YA.
  • You must email the IRAS with the following details:
    • Your organisation’s name.
    • Your organisation’s ID.
    • The date you expect to submit your tax.
    • Your reason/s for the extension.

Filing Deadlines for Form C-S/C

The annual deadline to file your Form C-S/C every year is as follows:

  • E-File - 15 November.
  • Paper File - 30 November.

New companies must also adhere to the above-mentioned deadlines. The IRAS recommends filing through the e-File mode.

Filing Deadlines for YA 2016 at a Glance

Due Date Event
31 May 201 Submit FATCA return
30 June 2017 e-File ECI (March year-end)
31 July 2017 e-File GST return (1 April to 30 June)
30 September 2017 e-File ECI (June year-end)
31 October 2017 e-File GST return (1 July to 30 September)
30 November 2017 File Form C-S/C
15 December 2017 e-File Form C-S/C
31 December 2017 e-File ECI (September year-end)
31 January 2018 e-Submission of Donation
31 January 2018 e-File GST return (1 October to 31 December)
31 January 2018 Pay Property Tax
1 March 2018 e-Submission of Employment Income
1 March 2018 e-Submission of Commission
31 March 2018 e-File ECI (December year-end)
15 April 2018 File Individual Income Tax (Paper Form)
18 April 2018 e-File Individual Income Tax
30 April 2018 e-File GST return (1 January to 31 March)
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