Yes. Do proceed to file the ECI. You should also update the financial year end with the Accounting and Corporate Regulatory Authority (ACRA). IRAS will then update its records based on the information filed with ACRA. 

A: Yes, you can still file the ECI if a Notice of Assessment for the Year of Assessment (YA) has not been issued to your company. However, your company will not be granted instalments for the payment of the estimated taxes. Instalments are only given to Singapore-registered companies that file their ECI within 3 months from the end of their financial year and are on GIRO. 

A: Yes, your company must file the Form C-S/ Form C-S (Lite)/ Form C for YA 2021. The requirement to file Form C-S/ Form C-S (Lite)/ Form C is independent of the ECI filing waiver. 

Yes, your company must file the YA 2021 Form C-S/ Form C-S (Lite)/ Form C by the filing due date of 30 Nov 2021. This is separate from your company’s ECI filing. All companies must file both Corporate Income Tax Returns (i.e. ECI and Form C-S/ Form C-S (Lite)/ Form C) every year, unless they qualify for the ECI filing waiver. 

Yes, your company must file the Form C-S/ Form C-S (Lite)/ Form C by the filing due date, unless your company has been granted a waiver to file Form C-S/ Form C-S (Lite)/ Form C.