Single Filing Deadline from 2021
Currently all companies, including those with no business activities or those in a loss position, is to e-File their Year of Assessment (YA) 2019 Corporate Income Tax returns (Form C-S/ C) by 15 Dec 2019, or by 30 Nov 19 if they paper file.
The extended filing deadline of 15 Dec will no longer be available in 2021. This means that all companies will be required to e-File their YA 2021 Corporate Income Tax returns by 30 Nov 2021. IRAS will remind companies of this filing due date nearer to 2021.
For more details please refer to IRAS website: