|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.
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:
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|
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.
No extensions will be granted to file your GST beyond 1 month from the end of your accounting period.
Newly registered businesses will be granted an extension of up to 1 month to file their GST taxes under the following circumstances:
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:
In case of any of the aforementioned reasons, no extension will be granted by the IRAS.
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 must follow the below-mentioned steps to file for an extension:
The annual deadline to file your Form C-S/C every year is as follows:
New companies must also adhere to the above-mentioned deadlines. The IRAS recommends filing through the e-File mode.
|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)|