Global Corporate Advisory - Corporate Secretarial, Tax Compliance, Business Advisory, Accounting & Bookkeeping, Incorporation

Global Corporate Advisory - Corporate Secretarial, Tax Compliance, Business Advisory, Accounting & Bookkeeping and Incorporation. Global Corporate Advisory provides professional corporate solutions & incorporation in Singapore.

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Corporate Calendar

Singapore Incorporated Businesses & Companies

Accounting

Appointment of Company Secretary
	Within 6 months from date of incorporation
Appointment of Company Auditors
	Within 3 months from date of incorporation unless exempted
Annual General Meeting
	The first AGM of a company must be held within 18 months of its incorporation. After that, an AGM must be held once in every calendar year and not more than 15 months after the last AGM. As required under Section 197 of the Act, the company must file its Annual Return within 1 month after the AGM.

Taxation

Salaried Employees / Sole-proprietorship / Partnership
	The due date for submission is 15 April each year. Please note that no reminders will be issued and there are penalties for late or non-filing of the Income Tax Return.

Companies
	A company (resident/non-resident) is required to use Form C to declare its income of the preceding year. The completed Form C with the relevant forms/documents should be filed by 30 November annually. A company carrying on a trade or business is required to furnish an estimate of its chargeable income within three months after the end of its accounting period.
Employers
	Under the law, employers are required to prepare the Form IR8A and Form IR8S, Appendix 8A and Appendix 8B (whichever applicable) and give them to their employees by 1^st March each year. Pursuant to the law, the same deadline (i.e. 1st March each year) also applies to electronic filing of employees' remuneration.
GST Trader
	Submission of Form GST F5 As a GST registered person, you are required to submit to the Comptroller, a Form GST F5 every monthly or quarterly. You must submit the completed Form GST F5 not later than one month after the end of the prescribed accounting period to which the return relates.

Central Provident Fund (CPF)
	CPF contributions are part of employees' wages and must be paid promptly. The grace period for the payment of CPF contributions is 14 days after the end of the month for which such contributions are due and payable. If the due date falls on a Sunday or Public Holiday, CPF contributions must be paid by the next working day.

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Malaysia Incorporated Businesses & Companies

Submission of estimate of tax payable

Form CP 204

30 days before the beginning of the basis period
A company newly commencing business/operations need to furnish CP204 within 3 months from the date of commencement.

Submission of revised estimate of tax payable

Form CP 204A

In the sixth or / and nineth month of the basis period

Submission of income tax return

Form C

Within 7 months from the date following the close of its accounting period

Submission of section 108 statement

Form R

Within 7 months from the date following the close of its accounting period

Appointment of first auditors

The first auditors by Board of Directors before 1st AGM

Annual return by Company having a share capital

Document (inclusive Audited Financial Statements) made up to date of and not later than 14 days after AGM and completed within one month

Annual General Meeting (AGM)

Within 18 months after incorporation.
Subsequent to incorporation, within 15 months from the last AGM.

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Global Corporate Advisory - Corporate Secretarial, Tax Compliance, Business Advisory, Acccounting & Bookkeeping, Incorporation and Foreign Incorporation. Global Corporate Advisory provides professional corporate solutions & incorporation in Singapore.

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