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15 Things To Do: Your Post-Incorporation Roadmap for Singapore

Starting a company in Singapore is only the first milestone in building a successful business. The city-state’s robust regulatory framework and pro-business environment require founders to take specific steps immediately after incorporation to stay compliant and position their ventures for growth. Missing even a single deadline can result in penalties or reputational damage. This guide provides a comprehensive 15-step roadmap for 2025—covering statutory filings, tax obligations, employment requirements, and brand protection—so you can confidently navigate your first year as a Singapore-registered company.

1. Lock down your financial year-end (FYE)

Your FYE is the “anchor date” that drives almost every annual deadline your company will face—AGMs, annual returns, and tax filings are all counted from here. Choose a date that fits your business cycle (many use 31 March, 30 June, 30 September or 31 December), but remember there are legal limits on how you can set and later change it.

What to do
  • Your first financial year can’t exceed 18 months from incorporation. Later changes to the FYE usually need ACRA approval if the change makes the year longer than 18 months or you’ve already changed FYE in the past 5 years.
  • Private companies must: hold AGM within 6 months after FYE and file Annual Return within 7 months after FYE.
  • Tax filings are separate from ACRA filings: ECI within 3 months after FYE and Form C-S/C by 30 Nov each year. (Example: If your FYE is 31 Dec 2025, ECI is due by 31 Mar 2026, and your YA 2026 Form C-S/C is due 30 Nov 2026.)

2. Appoint a company secretary (and an auditor if required)

Right after incorporation, one of your first governance moves is appointing a qualified, locally-resident company secretary to keep your registers and statutory filings in order. Non-exempt companies must also appoint an auditor early.

What to do

  • Company secretary: appoint within 6 months of incorporation (position cannot be vacant >6 months).
  • Auditor: appoint within 3 months of incorporation unless you qualify for audit exemption.

3. Activate your CorpPass and connect your government accounts

You’ll use CorpPass (via your personal Singpass) to transact with ACRA (BizFile+), IRAS (myTax Portal), GoBusiness Licensing and more. Set it up early so filings aren’t blocked later.

What to do

  • Register a CorpPass Administrator for your new UEN and then add users/authorise agents.

4. Modernise invoicing and payments (InvoiceNow, GIRO, bank)

Cash flow and compliance travel together. Open a corporate account, set up GIRO for taxes, and enable e-invoicing (InvoiceNow). From late-2025, some GST registrants must transmit invoice data electronically.

What to do

  • InvoiceNow becomes mandatory in phases: from 1 Nov 2025 for newly-incorporated companies that voluntarily register for GST (more groups follow from 2026). Use an InvoiceNow-ready solution to send invoice data to IRAS.

5. Decide if (and when) to register for GST

GST is 9% in 2025. Registration is compulsory once you cross or reasonably expect to cross S$1m in taxable turnover; returns are usually quarterly and due one month after period end.

What to do

  • Compulsory registration if past-year taxable turnover > S$1m (apply by 30 Jan of the following year) or you expect > S$1m in the next 12 months (apply within 30 days of your forecast).
  • GST rate is 9%; charge and account at 9% unless zero-rated/exempt.
  • GST F5 returns: file and pay within 1 month after each accounting period ends.

6. Map your corporate income tax filings (IRAS)

Don’t mix up ACRA and IRAS obligations. IRAS expects two filings each YA: an early estimate and the final return. Plan backwards from your FYE to avoid penalties and preserve GIRO instalments.

What to do

  • ECI: file within 3 months after FYE (waiver applies only if revenue ≤ S$5m and ECI = 0).
  • Form C-S / C-S (Lite) / C: e-file by 30 Nov each year.

7. Put your accounting and record-keeping on rails (XBRL-ready)

Clean bookkeeping reduces audit/tax risk and speeds up annual filing. Know what you must submit with the Annual Return and how long to keep source records.

What to do

  • For most companies, ACRA requires XBRL financial statements with the Annual Return (with specific XBRL templates/exemptions depending on company type).
  • Keep business records for at least 5 years (invoices, ledgers, bank statements, etc.).

8. Build your AGM & Annual Return calendar

Whether or not you hold an AGM depends on your circumstances, but the deadlines still track your FYE. Map these now so your finance and secretarial workstreams are in sync.

What to do

  • AGM: within 6 months after FYE (private companies). Some may dispense with AGM, but any member can require one if they make a timely request.
  • Annual Return: within 7 months after FYE via BizFile+.

9. Maintain statutory registers and lodge beneficial-ownership info

Singapore tightened transparency rules in 2025. You must maintain private registers and also lodge controller/nominee information in ACRA’s central registers on tight timelines.

What to do

  • Register of Registrable Controllers (RORC): for entities incorporated/registered on or after 16 Jun 2025, set up your private RORC and lodge the same info with ACRA on the date of incorporation/registration; update filings quickly thereafter.
  • Registers of Nominee Directors & Nominee Shareholders (ROND/RONS): maintain private registers andsubmit the information to ACRA’s central registers by 31 Dec 2025, then file updates within 2 business days of changes.

10. Keep ACRA updated on company particulars fast

ACRA expects prompt updates whenever your company’s core details change. Build a habit of filing changes immediately to avoid late penalties.

What to do

  • Registered office address: update within 14 days of any change.
  • Officers (directors/secretary): file appointments/resignations and particulars changes within 14 days.

11. Issue proper employment paperwork (contracts, KETs, payslips)

Even if you start with a small team, MOM requires written employment terms and payslips. Put compliant templates in place before your first hire starts.

What to do

  • Provide Key Employment Terms (KETs) and use itemised payslips (required under the Employment Act).

12. Plan ahead if you’ll hire foreign professionals (EP/COMPASS)

Hiring EP holders now requires meeting both a qualifying salary and a points-based test (COMPASS). Salary floors moved up in 2025; start workforce planning early.

What to do

  • EP minimum qualifying salary (new applications): S$5,600 (general) and S$6,200 (financial services) from 1 Jan 2025; thresholds rise with age; COMPASS minimum score 40 points. Renewals follow from 2026.
  • Use MOM’s COMPASS criteria (C1–C4 + bonuses) when scoping roles and packages.

13. Set up payroll, CPF & SDL—and know your March AIS deadline

Payroll compliance bites new employers who forget monthly contributions or annual reporting. Automate these dates on day one.

What to do + 2025 rules & dates

  • CPF & SDL contributions are generally due by the 14th of the following month (pay earlier if the 14th falls on a weekend/holiday).
  • Auto-Inclusion Scheme (AIS): most employers must submit employees’ income information by 1 March each year. Penalties apply for late filing.

14. Buy the compulsory insurance (WICA) and review risk cover

Work injury compensation insurance is mandatory for certain categories of employees—and you remain liable even when it’s optional. Add public liability and cyber if your contracts demand it.

What to do

  • WICA insurance: compulsory for all manual workers (any salary) and all non-manual workers earning ≤ S$2,600/month; apply via a designated insurer and keep coverage current.

15. Secure licences and protect your brand (GoBusiness & IPOS)

Some activities (food services, finance, education, logistics, etc.) need government licences before you trade. In parallel, consider trade mark protection so you can defend your name and logo.

What to do

  • Use GoBusiness Licensing e-Advisers to identify and apply for your industry-specific licences.
  • Register trade marks with IPOS (e.g., via Form TM4 in IPOS Digital Hub) to secure brand rights in Singapore.

Example compliance calendar (if you set FYE = 31 December 2025)

  • 1 Dec 2025: circulate financial statements to members (if dispensing with AGM, do this by end-May next year; if holding AGM, plan board sign-off earlier).
  • By 31 Mar 2026: ECI due (3 months after FYE).
  • By 30 Jun 2026: AGM due (6 months after FYE).
  • By 31 Jul 2026: Annual Return due (7 months after FYE).
  • By 30 Nov 2026: Form C-S/C due (YA 2026).
  • Every quarter: GST F5 due 1 month after period end (if registered).
  • Monthly: CPF/SDL (by 14th of the following month).
  • Annually (by 1 Mar): AIS employment income submission.
Final notes

  • Transparency registers changed in 2025: if you incorporated on/after 16 Jun 2025, you must lodge RORC on day one, and nominee information must be filed centrally (then kept up-to-date within 2 business days). Block time to collect controller/nominee particulars at incorporation. From June 2025, every company must file an annual confirmation of controllers’ information via BizFile+ together with its Annual Return, even if no details have changed. Updates during the year must still be lodged within two business days of any change.
  • If you’ll register for GST voluntarily and you’re newly incorporated, plan your InvoiceNow connection before 1 Nov 2025 to avoid delays in GST approval.
NB! The information provided in this article is for general informational purposes only and does not constitute legal advice. While we strive to ensure the content is accurate and up-to-date, it should not be relied upon as a substitute for professional consultation. For personalized advice or assistance with legal matters, please contact our specialists directly.
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