Singapore has published the Income Tax (Electronic Filing of Estimates of Chargeable Income) Rules 2017, which provides for the phasing in of the obligation to electronically file the Estimated Chargeable Income (ECI) as follows:

• Companies with revenue of more than SGD 10 million in YA 2017 must electronically file from YA 2018;
• Companies with revenue of more than SGD 1 million in YA 2018 mus…