Overview of managing a company

1. Hold an annual general meeting (AGM) every year, unless exempted

Check your AGM due date based on your company type.

More details: Penalties for not holding an AGM

2. File annual returns (ARs) as a local company or file annually as a foreign company

Check when to file your AR based on your company type.

More details:

• Preparing your financial statements

• Filing financial statements in XBRL format

• Penalties for late annual return filing

• Company directors' duties and key obligations

3. File taxes

After filing your AR, you must still file your taxes with IRAS (Inland Revenue Authority of Singapore).

More details: IRAS filing due dates

1. Maintain your local company's information and registers or maintain your foreign company's information

You must update changes to your company information and maintain your company registers.

Key company registers:

• Register of Registrable Controllers (RORC) and Central RORC

• Registers of Nominee Directors (ROND) and Nominee Shareholders (RONS), and Central ROND and RONS

More details:

• Late lodgement penalties (except late annual returns)

• Penalties for RORC breaches

• Penalties for ROND and RONS breaches

2. Display company details on documents

You must display your company name and registration number on specific business documents.

3. Meet sustainability reporting requirements (listed issuers)

From FY2025, all listed issuers must comply with sustainability reporting requirements, unless exempted.

4. Correct filing errors (if applicable)

You need to:

• File a Notice of Error (NOE) for financial statement errors or changes within 30 days of the date of revision. Otherwise, a late lodgement penalty will apply.

• Re-file non-compliant financial statements within 30 days of the date of revision.

5. Manage company debt (if applicable)

You need to register new charges within 30 days after the creation of the charge to avoid penalties.

More details:

• What happens when a company is unable to repay its debts

• Filing satisfaction of charges

• Filing variation of charges