Singapore legislation
Regulation 3
of Income Tax (Filing of Estimates of Chargeable Income) Rules 2017
Regulation 3
Furnishing of estimate of chargeable income using electronic service
Every company belonging to the class of companies specified in the first column of the following table must furnish the estimate of the company’s chargeable income using the electronic service in the year or years of assessment specified opposite in the table:First column Second column1.Companies with revenue of more than $10 million in year of assessment 2017 20182.Companies with revenue of more than $1 million in year of assessment 2018 20193.All companies 2020 and subsequent years of assessment.