2015 Tax Calendar

Estimated Chargeable Income

  • Companies are required to furnish the ECI within three months after the end of their financial year end.

Form C/C-S

  • Paper file by 30 Nov of each year
  • e-File by 15 Dec of each year
  • If not filed within the stipulated period, then IRAS will raise their own assessment based on prior year figures or based on their own estimate.

Individual Income Tax

  • File online from 1 Mar 2015 to 18 Apr.
  • Submit a paper return by 15 Apr.

Withholding Tax

  • Payment of withholding tax must be made to IRAS by the 15th of the second month from the date of payment to the non-resident. 

 Goods and Services Tax

  • GST returns and payment are due one month after the end of the accounting period covered by the return. If you are on GIRO plan for GST payment, deductions will be made on the 15th day of the month after the payment due date.

 

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  Resources:

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