{"id":6093,"date":"2023-05-03T20:54:04","date_gmt":"2023-05-03T20:54:04","guid":{"rendered":"https:\/\/www.elitestage.cn\/?p=6093"},"modified":"2023-06-02T16:14:46","modified_gmt":"2023-06-02T16:14:46","slug":"a-guide-to-filing-singapore-corporate-income-tax","status":"publish","type":"post","link":"https:\/\/www.elitestage.cn\/ja\/a-guide-to-filing-singapore-corporate-income-tax\/","title":{"rendered":"A Guide to Filing Singapore Corporate Income Tax"},"content":{"rendered":"

<\/p>\n\n\n\n

Who is liable to pay Singapore Corporate Income Tax?<\/strong><\/p>\n\n\n\n

Companies are required to pay\u00a0Singapore corporate income tax\u00a0under the Income Tax Act, regardless of their tax resident status. The tax is based on any taxable income derived from carrying on business in Singapore, as well as foreign income remitted into the country.<\/p>\n\n\n\n

What is the definition of a Singapore company for tax purposes, as compared to a non-tax resident, who enjoys various benefits? The following is a detailed explanation:<\/p>\n\n\n\n

The\u00a0business entity\u00a0is registered under the laws of Singapore, Section 1967 of the Companies Act;The\u00a0name\u00a0of the company usually contains “Ltd” or “Pte Ltd”;\u00a0A foreign company registered in Singapore, including a branch of a foreign company.<\/p>\n\n\n\n

It is important to note in particular that\u00a0partnerships or sole proprietorships\u00a0are not subject to corporate income tax returns in Singapore.<\/p>\n\n\n\n

Therefore, when both the\u00a0management and control activities\u00a0of a company are carried out in Singapore, the company will be deemed to be resident in Singapore for tax purposes. When making decisions on important matters, the company’s board meetings need to be held in Singapore. In addition, these companies\u00a0enjoy tax relief\u00a0under\u00a0Singapore’s double taxation agreements\u00a0with other countries.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Tax Return Deadlines<\/strong><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Unlike China, the start and end of the Singapore accounting year can be\u00a0in any month. It usually starts from the month of incorporation and a fiscal year is completed when the company completes a natural year of incorporation. The tax filing deadline is usually\u00a030 November of the following calendar year.\u00a0In the case of 2021, for example, the deadline for filing corporate income tax returns is 30 November 2021.\u00a0<\/p>\n\n\n\n

Example:\u00a0If the company is established on 1 January 2021, the Singapore Business Registration Authority stipulates that the first year can be a\u00a0maximum of 24 months, but we generally advise our clients to put 12 months, i.e. 31 December 2021, to do their accounts once, so that they can maximize the tax benefits given by the Inland Revenue Authority of Singapore for the first 3 years (12 months is considered a tax year) of the newly incorporated company, i.e.\u00a075% of the S$100,000 profit\u00a0in the first 3 years is tax-free. This means that 75% of the first 3 years’ profits of S$100,000 will be tax-free.<\/p>\n\n\n\n

Singapore’s corporate income tax rate is\u00a017%, but the Singapore government attaches importance to tax support for micro and small enterprises, and the effective tax rate for low-income micro and small enterprises is much\u00a0lower than 17%. For example, under the latest 2020 policy,\u00a0the first S$10,000 of pre-tax income is taxed at 75%, and between S$10,000 and S$200,000 of pre-tax income is taxed at 50%.\u00a0Example.\u00a0<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/p>\n\n\n\n

The process of filing and paying Singapore Corporate Income Tax<\/strong><\/p>\n\n\n\n

With effect from 11 April 2021, Singapore companies will be required to file their returns through Singpass using the Government Digital Business Service\u00a0(G2B).\u00a0As such, all filings will be made through\u00a0mytax.iras.gov.sg.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Submission of estimated taxable income (ECI) or estimated income tax forms (except in the case of exemptions)<\/strong><\/p>\n\n\n\n

According to the Inland Revenue Authority of Singapore (IRAS), all companies will be required to\u00a0file an Estimated Chargeable Income (ECI)\u00a0return from the financial year 2020 onwards.<\/p>\n\n\n\n

The fiscal year in Singapore usually starts from the month of incorporation and ends when the company completes one natural year of incorporation. The deadline for filing tax returns is usually 30 November of the following calendar year.<\/p>\n\n\n\n

After the end of a Singapore company’s financial year, the company is required to produce\u00a0financial statements and hold a general meeting of shareholders, and all shareholders are required to sign the company’s financial statements. Usually, within one month of the AGM, the company is required to submit its financial statements to the Accounting and Corporate Regulatory Authority of Singapore (ACRA) for the annual audit filing process.<\/p>\n\n\n\n

Tip:<\/strong>\u00a0If your company is not profitable and your annual revenue is\u00a0less than S$5 million, you do not need to file an estimated income tax return. ECI is only an estimated income tax return and is not a final tax return.<\/p>\n\n\n\n

All companies must submit their estimated assessable income (ECI) within\u00a0three months\u00a0of the end of the financial year unless they meet the requirements for the\u00a0ECI exemption. For example, assuming a company’s financial year end is 31 March 2023, the deadline for filing ECI for the 2024 assessment year is 30 June 2023.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Receipt of a Notice of Assessment (NOA) or Notice of Approval from the Inland Revenue Authority of Singapore (IRAS)<\/strong><\/p>\n\n\n\n

Upon submission of the return, the Inland Revenue Authority of Singapore\u00a0(IRAS)\u00a0will conduct an audit and issue a Notice of Assessment\u00a0(NOA), which is a detailed report of the company’s tax liability. A company can object to an IRAS tax approval if it so wishes.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Payment of approved corporate income tax<\/strong><\/p>\n\n\n\n

All companies are required to pay the tax within 30 days from the date of receipt of the Notice of Assessment (NOA), unless they are eligible to pay in installments. Payment can be made by various means such as Internet banking, bank transfer, wire transfer, or cheque.<\/p>\n\n\n\n

Failure to pay the corporate income tax due as scheduled will result in a\u00a05% penalty. In addition, a penalty of\u00a01%\u00a0of the monthly unpaid tax\u00a0will also accrue. In some cases, further legal or enforcement measures may be taken by the tax authorities to collect the tax arrears.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/p>\n\n\n\n

Tax Benefits and Deductions<\/strong><\/p>\n\n\n\n

Singapore resident companies enjoy a wider range of tax benefits and reliefs.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Tax Incentives and Deductions for Small Start-ups<\/strong><\/p>\n\n\n\n

For small start-ups, the Singapore Government grants a\u00a075%\u00a0tax exemption on the\u00a0first S$100,000\u00a0and a\u00a050%\u00a0tax exemption on the\u00a0next S$100,000.\u00a0Examples.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Any newly incorporated company that meets the following criteria is entitled to an annual tax exemption for the first three years of tax assessment of the newly incorporated company:<\/p>\n\n\n\n

New Company Assessment Criteria<\/strong><\/p>\n\n\n\n

Established in Singapore.<\/p>\n\n\n\n

Singapore’s personal income tax regime.<\/p>\n\n\n\n

Up to 20 shareholders, with at least one shareholder holding at least 10% of the share capital.<\/p>\n\n\n\n

A company that is not predominantly an investment holding company;<\/p>\n\n\n\n

Not a company engaged in property development and sales, investment or investment and sales.<\/p>\n\n\n\n

<\/p>\n\n\n\n

 Loss Credit Front Tax Credit Scheme<\/strong><\/p>\n\n\n\n

To assist businesses in coping with cash flow problems arising from the economic downturn, the Government introduced in Budget 2020 an enhanced version of the Pre-Loss Credit Scheme, which allows businesses to receive a tax credit for transferring tax losses eligible for deduction in the tax year 2020 back to the previous three tax years.<\/p>\n\n\n\n

This relief scheme is subject to a ceiling of\u00a0S$100,000.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Double Taxation Avoidance Agreement (DTA)<\/strong><\/p>\n\n\n\n

A double taxation situation occurs when the foreign source income of a Singapore tax resident company is taxed overseas and the income is remitted to Singapore.<\/p>\n\n\n\n

Singapore has signed more than\u00a020\u00a0Free Trade Agreements (FTAs) and\u00a074\u00a0comprehensive and\u00a08\u00a0limited Double Taxation Avoidance Agreements (DTAs) to avoid double taxation situations.<\/p>\n\n\n\n

Singapore tax residents who receive income from other countries can apply for a Certificate of Tax Residency\u00a0(COR)\u00a0from the Inland Revenue Authority of Singapore\u00a0(IRAS), which is a letter certifying that the company is a tax resident in Singapore. A tax resident needs this certificate to be able to apply for the avoidance of double taxation under the Double Taxation Avoidance Agreements\u00a0(DTAs)\u00a0that Singapore has entered into with other jurisdictions.<\/p>","protected":false},"excerpt":{"rendered":"

Who is liable to pay Singapore Corporate Income Tax? Companies are required to pay\u00a0Singapore corporate income tax\u00a0under the Income Tax Act, regardless of their tax resident status. The tax is based on any taxable income...<\/p>","protected":false},"author":1,"featured_media":6095,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-6093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"\nA Guide to Filing Singapore Corporate Income Tax - elitestage.cn<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.elitestage.cn\/ja\/a-guide-to-filing-singapore-corporate-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Guide to Filing Singapore Corporate Income Tax - elitestage.cn\" \/>\n<meta property=\"og:description\" content=\"Who is liable to pay Singapore Corporate Income Tax? Companies are required to pay\u00a0Singapore corporate income tax\u00a0under the Income Tax Act, regardless of their tax resident status. The tax is based on any taxable income derived from carrying on business in Singapore, as well as foreign income remitted into the country. What is the definition of a Singapore company for tax purposes, as compared to a non-tax resident, who enjoys various benefits? The following is a detailed explanation: The\u00a0business entity\u00a0is registered under the laws of Singapore, Section 1967 of the Companies Act;The\u00a0name\u00a0of the company usually contains “Ltd” or “Pte Ltd”;\u00a0A foreign company registered in Singapore, including a branch of a […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.elitestage.cn\/ja\/a-guide-to-filing-singapore-corporate-income-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"elitestage.cn\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-03T20:54:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-02T16:14:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2023\/05\/Guide1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"594\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"elitestage\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u57f7\u7b46\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"elitestage\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593\" \/>\n\t<meta name=\"twitter:data2\" content=\"7\u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/a-guide-to-filing-singapore-corporate-income-tax\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/a-guide-to-filing-singapore-corporate-income-tax\\\/\"},\"author\":{\"name\":\"elitestage\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/#\\\/schema\\\/person\\\/31203aff8c38b824ba6cad22b0ec9528\"},\"headline\":\"A Guide to Filing Singapore Corporate Income Tax\",\"datePublished\":\"2023-05-03T20:54:04+00:00\",\"dateModified\":\"2023-06-02T16:14:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/a-guide-to-filing-singapore-corporate-income-tax\\\/\"},\"wordCount\":1217,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/a-guide-to-filing-singapore-corporate-income-tax\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.elitestage.cn\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/Guide1.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"ja\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.elitestage.cn\\\/a-guide-to-filing-singapore-corporate-income-tax\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/a-guide-to-filing-singapore-corporate-income-tax\\\/\",\"url\":\"https:\\\/\\\/www.elitestage.cn\\\/a-guide-to-filing-singapore-corporate-income-tax\\\/\",\"name\":\"A Guide to Filing Singapore Corporate Income Tax - 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