Key requirements
The YA 2026 return uses the specified Corppass-authenticated online service; lack of a notification does not excuse filing. A dormant club or trade association can apply for a waiver only if the three-year dormancy, two-year future inactivity, no investment income and no planned deregistration criteria are satisfied. Bodies of persons need not file ECI under the administrative concession. Subject to conditions, capital allowances and trade losses carry forward indefinitely, donations for five YAs, and current capital allowances and trade losses up to S$100,000 carry back one YA on claim. Non-trading years do not generate trading losses merely from an accounting deficit.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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