Who files?
All live Singapore-incorporated companies, including dormant companies.
When is AR due?
Usually 7 months after FYE for non-listed companies; 5 months for listed companies. Special branch-register rules apply.
Government filing fee
S$60 for AR filing. Professional support and applicable penalties are separate items.
What Is an Annual Return in Singapore?
An Annual Return (AR) is the company-information filing made to the Accounting and Corporate Regulatory Authority (ACRA). It confirms the company’s particulars, officers, ownership, share capital and annual compliance position, with financial statements where required.
AR filing, an Annual General Meeting (AGM) and an IRAS corporate income tax return serve different purposes. An AGM exemption, audit exemption or IRAS tax-filing waiver does not by itself remove the AR obligation.
For searches about a Singapore company annual filing, start by identifying the exact obligation: AR, accounts, audit and tax work have different scopes.
| Requirement | Authority / audience | What it does |
|---|---|---|
| Annual Return (AR) | ACRA | Updates the company’s annual public filing |
| Annual General Meeting (AGM) | Members / shareholders | Presents accounts and deals with annual company business, unless a valid exemption or dispensation applies |
| Corporate income tax return | IRAS | Reports taxable income under the applicable tax rules |
Government sources: AR requirements ↗ · AGM requirements ↗
Who Must File an Annual Return?
Every Singapore-incorporated company that remains “live” must file an AR each year. This includes companies that have not begun trading, have no revenue, are inactive or dormant, or have an IRAS tax-return waiver. A pending voluntary striking-off application should not be treated as an automatic filing exemption.
This page addresses local companies. Foreign-company annual filings, VCC annual returns and LLP annual declarations follow their own requirements; select the correct entity filing rather than treating them as interchangeable.
Government sources: AR requirements ↗
Who Can File Your Annual Return?
A company officer, such as a director or company secretary, may file. A company may instead appoint a registered corporate service provider (CSP). Check the appropriate Corppass authorisation and correct company profile before opening the transaction. Directors remain responsible for meeting company obligations.
- Prepare and approve the underlying company records before authorising submission.
- Business User login uses Corppass, with Singpass authentication for the individual. A personal login alone is not a substitute for the company’s filing access.
- Foreign FIN holders need an active Singpass and the required company access. Passport-only access described in ACRA’s 2025 webinar does not give full filing rights.
Government sources: Current Bizfile filing guide ↗ · 2025 ACRA webinar (PDF) ↗
Key Information in an Annual Return
Review the pre-filled information against current company records. If the registered address, business activities, officers, shares or other particulars are wrong, use the relevant update transaction before filing the AR.
| Area | Prepare / check |
|---|---|
| Company and financial year | Company name, UEN, entity type, business activities, registered office and FYE |
| Officers and ownership | Directors, secretary, members, shareholdings, issued and paid-up capital; registered charges / loans where relevant |
| AGM position | AGM date or valid exemption / dispensation; date accounts were sent to members when applicable |
| Financial reporting | Company status, solvency, relevant audit / preparation exemptions, directors’ statement and required XBRL / financial statements |
| Statutory registers | RORC, ROND and RONS compliance or exemption and register-keeping information |
Government sources: Current Bizfile filing guide ↗
The Annual Return Filing Deadline
The standard AR deadline is measured from FYE, not from the anniversary of incorporation. The table below also shows the distinct AGM timetable. An early AGM does not turn the AR due date into a universal “30 days after AGM” rule.
| Company category | AGM, if required | AR deadline |
|---|---|---|
| Listed company | 4 months after FYE | 5 months after FYE |
| Non-listed company | 6 months after FYE | 7 months after FYE |
| Listed company with share capital and an overseas branch register | Check applicable AGM obligations | 6 months after FYE |
| Non-listed company with share capital and an overseas branch register | Check applicable AGM obligations | 8 months after FYE |
- Example: for an ordinary non-listed company with FYE on 31 December 2025, the AGM deadline, if applicable, is 30 June 2026 and the AR deadline is 31 July 2026.
- A private company may qualify for AGM exemption by sending financial statements to all members within five months after FYE, or under the applicable dormant relevant company rules. Unanimous member approval can also dispense with AGMs. Members retain statutory meeting-request rights.
- Before changing FYE, check eligibility and the earlier statutory deadlines. Changing FYE after the relevant deadline has passed is not a remedy for a missed filing.
Government sources: AR requirements ↗ · AGM requirements ↗
Penalties for Late Annual Returns
For filing due dates on or after 14 January 2022, the late lodgment penalty is S$300 for a delay of up to three months and S$600 for a longer delay. Bizfile applies the late penalty when the overdue return is submitted. These amounts are distinct from the S$60 filing fee.
| Outcome | Amount / consequence |
|---|---|
| Late by up to 3 months | S$300 late lodgment penalty |
| Late by more than 3 months | S$600 late lodgment penalty |
| Further enforcement | ACRA may offer composition, prosecute, disqualify / debar directors, or initiate striking off where applicable |
- ACRA’s published example uses at least S$500 composition for each late AGM and late AR breach. Composition is not the same as the automatic S$300 / S$600 lodgment penalty.
- Court conviction can carry a fine of up to S$10,000 per charge, plus applicable default penalties. A pending appeal does not remove an obligation to attend a scheduled court hearing.
- Example: filing on 20 August 2026 against a 31 July 2026 deadline falls within three months and attracts the S$300 late penalty under the standard framework.
Government sources: Late-filing penalties ↗
Annual Return Fees
ACRA’s government AR filing fee is S$60. Professional preparation / filing assistance, financial-statement or XBRL work, extension applications and late penalties are separate cost categories. Confirm the scope and whether a quoted package includes government fees before instructing the work.
| Item | Amount | Notes |
|---|---|---|
| ACRA Annual Return filing | S$60 | Government transaction fee |
| AR or AGM extension application | S$200 per application | Non-refundable; use the correct extension type and confirm the payment summary |
| Late AR filing | S$300 / S$600 | Based on length of default; further enforcement can apply |
| Apex standalone AR assistance | Request a quotation | Scope depends on records, accounts, overdue years and authorisation |
| Apex basic annual maintenance package | S$1,000 / year | Published package includes company secretary, registered address, AR, simple financial statements and corporate tax filing; confirm applicable scope and fee inclusions |
Government sources: Current Bizfile filing guide ↗ · AR extension ↗ · AGM extension ↗
Extension of AR or AGM?
AR filing and holding an AGM are separate obligations. Bizfile lets you request an extension for AR, AGM, or both. Select what is actually required and check the approved dates for each obligation rather than assuming an AGM extension also changes AR.
The usual first extension is 60 days. Apply before the existing deadline, preferably at least 14 working days beforehand. Online applications are not available after the relevant due date. The application costs S$200 and is not refundable if withdrawn, rejected or appealed; processing can take up to 14 working days or longer for complex cases.
| Prepare | What to provide |
|---|---|
| Company reference | UEN, correct FYE and applicable current deadlines |
| Reason | A director’s explanation and realistic completion timetable |
| Evidence | Audit delay / auditor-change correspondence and SGX comments where relevant |
- For AGM extensions, the company must actually be required to hold an AGM. An AGM-exempt company should assess the AR extension route instead.
- Further extensions need strong supporting reasons and are not assured. Keep the acknowledgement, payment receipt and separate approval notification from the Bizfile inbox.
Government sources: AR extension ↗ · AGM extension ↗
Register of Registrable Controllers (RORC) in AR
The AR asks for the relevant register-compliance / exemption position and where the register is kept. This declaration does not replace maintaining the private RORC or filing controller particulars separately with ACRA’s Central RORC. Check ROND and RONS at the same time.
Controllers may be individuals or legal entities with significant ownership or control. For companies with share capital, more than 25% of shares or total voting power can meet a significant-interest test; other control tests can also apply. Do not confuse the controller test with notices sent to certain 5% shareholders.
| Requirement | Timing / action |
|---|---|
| New non-exempt companies from 16 June 2025 | Set up and file RORC information at incorporation |
| Private RORC storage | Registered office or the appointed CSP’s office; keep a physical or electronic register |
| Changes confirmed by controller | Update private RORC within 7 days, then Central RORC within 2 business days after the private update |
| Annual verification | Send each controller a notice at least annually, allowing 30 days to respond |
| Exempt entity | Inform ACRA through the RORC eService and declare exemption in the AR |
- RORC requirements generally continue for dormant companies and during winding up or striking off unless an exemption applies.
- An incorrect RORC entry is corrected through the Update RORC eService, not by filing a notice of error. If the same person is also a director, update each relevant register separately.
Government sources: RORC requirements and FAQs ↗ · Controller notices ↗ · Company registers ↗
How to File an Annual Return: Step-by-Step via Bizfile
Use ACRA’s current Bizfile portal. “BizFile+” still appears in older searches and guides; the filing route below follows the current ACRA guide, rather than an old portal screen sequence.
| Step | Action | Check before proceeding |
|---|---|---|
| 1 · Prepare | Confirm FYE, deadlines, AGM status and company records; prepare required financial statements | Correct outdated particulars through the relevant update service first |
| 2 · Business login | Open File annual returns, choose Business User and use Corppass / Singpass authentication | Check the correct company / CSP client profile and authority |
| 3 · Entity and financial year | Review pre-filled entity details, FYE, company type and active / dormant position | Different entity selections produce different declarations |
| 4 · Financial declarations | Complete the applicable solvency, audit-exemption and financial-statement-preparation questions | Do not assume audit exemption means exemption from preparing or filing accounts |
| 5 · AGM and documents | Enter AGM / exemption / dispensation details; select pre-uploaded XBRL and attach financial statements where required | A full XBRL submission no longer needs an additional PDF under the current guide |
| 6 · Registers | Complete RORC, ROND and RONS information / exemptions and register locations | Separate Central Register updates must already be addressed |
| 7 · Review and pay | Review declarations, submit and pay the S$60 government fee plus any late penalty shown | Save the transaction record, acknowledgement and receipt |
| 8 · Confirm completion | Check the updated record and Bizfile inbox; download the free Business Profile within 60 days | AR completion does not replace the company’s IRAS obligations |
- Company-type branches: EPCs and unlimited EPCs include solvency / audit questions; private and unlimited private companies include audit and dormant-status questions. Public companies include relevant listing and dormant-company declarations. Follow the branch displayed for the actual company type.
- Where a directors’ statement is required, a sole director signs for a one-director company; with multiple directors, at least two sign. Use the financial-statement filing category that applies to the company, not a general small-company assumption.
- ACRA’s guide announces an additional CEO declaration from 20 October 2026. As checked on 14 October 2026, this is an upcoming change: from that effective date, declare whether an individual performs the CEO role and check the person is recorded as a position holder where required.
- If several years are overdue, file all outstanding returns in the appropriate order rather than only the most recent year. Current processing updates the register immediately after successful submission.
Government sources: Current Bizfile filing guide ↗ · Financial statement filing categories ↗ · Business Profile download guide ↗
Annual Return FAQs
50 questions across 10 topics
No matching questions.
AR basics and obligations6 questions
Is an Annual Return the same as a tax return?
No. The AR is filed with ACRA about company particulars and annual compliance. IRAS income tax filings are separate. Completing one does not complete the other.
Government sources: AR requirements ↗
Must an inactive or dormant company file AR?
Yes, while its status remains live. This also applies where IRAS has waived that company’s income tax return. Confirm any financial-statement exemptions separately.
Government sources: AR requirements ↗ · 2025 ACRA webinar (PDF) ↗
Does an audit exemption remove the AR obligation?
Yes. Audit exemption, exemption from preparing accounts, exemption from filing financial statements, and AR filing are different questions. Assess each applicable requirement instead of treating them as one exemption.
Government sources: Financial statement filing categories ↗ · AR requirements ↗
Does a pending striking-off application remove AR obligations?
Do not assume so. A live company remains subject to annual return requirements. Confirm its actual status and any applicable ACRA directions while the striking-off process is pending.
Government sources: AR requirements ↗
Do LLPs and foreign branches use the local-company AR rules?
They have different filing regimes. LLPs submit annual declarations; foreign companies have their own annual-filing requirements. VCCs also have a distinct return route. Use the guide for the registered entity type.
Government sources: AR requirements ↗ · Business Profile download guide ↗
What does Apex’s annual return assistance cover?
The scope can include a deadline and records review, document coordination, AGM / exemption and register checks, and filing arrangements subject to proper authority. Standalone work is quoted after review. The published annual-maintenance package is a separate service combination.
Government sources: Current Bizfile filing guide ↗
Filers and authorisation3 questions
Can the director or company secretary file the AR?
Yes. These company officers may file using the required Business User access and company authority. A registered CSP may also be appointed. Check the correct entity profile before preparing the transaction.
Government sources: Current Bizfile filing guide ↗
Does appointing a service provider remove a director’s responsibility?
No. Officers should arrange timely filing and approve accurate information. Agree who prepares accounts, confirms company data, approves declarations and retains proof of filing.
Government sources: AR requirements ↗ · Current Bizfile filing guide ↗
Can a foreigner submit Bizfile filings?
ACRA’s webinar distinguishes a FIN holder with active Singpass from passport-only access. Filing additionally requires the appropriate Business User / Corppass authority. Passport access for viewing inbox or buying products should not be mistaken for filing access.
Government sources: 2025 ACRA webinar (PDF) ↗ · Current Bizfile filing guide ↗
Company and address records4 questions
Why does Bizfile say no locally resident director is appointed?
The 2025 webinar explains that a foreign residential address in ICA records may trigger this error. Check the relevant director’s residential-address record with the source agency; citizenship or PR status alone does not fix a foreign-address record.
Government sources: 2025 ACRA webinar (PDF) ↗
Why is a person’s update not shown in every company?
The webinar described phased rollout of cross-entity updates. Check each affected company record and make the required position-holder updates where they have not carried across. Do not assume one transaction has updated every entity.
Government sources: 2025 ACRA webinar (PDF) ↗
Why are only foreign contact-address fields displayed?
The webinar links this to the foreign residential address received from ICA. If that record is wrong, provide local residential-address evidence to ACRA for verification with the source agency.
Government sources: 2025 ACRA webinar (PDF) ↗
Does changing a residential address update the contact address?
Not automatically under the webinar’s stated process. Contact address is a separate mandatory Bizfile field, even when the same address is used for both purposes. Check and update the contact field as needed.
Government sources: 2025 ACRA webinar (PDF) ↗
Deadlines, FYE and AGM5 questions
What is the standard deadline for a non-listed company?
Within seven months after FYE. A company with share capital that keeps an overseas branch register has an eight-month deadline. Check any approved extension and the relevant company category.
Government sources: AR requirements ↗
What is the deadline for a listed company?
Normally within five months after FYE; six months for the stated overseas branch-register category. The AGM is ordinarily due earlier, within four months after FYE if required.
Government sources: AR requirements ↗ · AGM requirements ↗
Is AR always due 30 days after the AGM?
No. Current standard filing deadlines for the local companies covered here are tied to FYE and company type. Complete the required AGM or exemption / dispensation steps and meet the applicable AR deadline.
Government sources: AR requirements ↗ · AGM requirements ↗
When may a private company avoid holding an AGM?
Potential routes include sending financial statements to all members within five months after FYE, qualifying under dormant relevant company rules, or unanimous member approval to dispense with AGMs. Member and auditor meeting-request rights still apply; AR filing remains required.
Government sources: AGM requirements ↗
Can FYE be changed after statutory deadlines have passed?
Do not use an FYE change as a late-filing workaround. ACRA restricts changes after the relevant AGM, AR or accounts-circulation deadlines. Check the permitted financial year and timing before applying, and obtain any required approval before filing.
Government sources: 2025 ACRA webinar (PDF) ↗ · AR requirements ↗
Fees, penalties and enforcement6 questions
How much is the ACRA annual return filing fee?
S$60 for the annual return transaction. Any agreed professional fee, financial-statement work, XBRL preparation, late penalty or extension fee is a different cost item.
Government sources: Current Bizfile filing guide ↗
What is the late lodgment penalty?
For due dates on or after 14 January 2022: S$300 if late by up to three months, or S$600 if late by more than three months. Further enforcement may apply.
Government sources: Late-filing penalties ↗
Is composition the same as the automatic late penalty?
No. ACRA may offer composition instead of prosecution. Its published example uses at least S$500 for each late AGM and late AR breach. This is distinct from the S$300 / S$600 late lodgment framework.
Government sources: Late-filing penalties ↗
Does paying a late penalty guarantee no other action?
No. ACRA may take further action based on the circumstances, including prosecution and applicable director disqualification / debarment. Repeated non-filing may also lead to ACRA-initiated striking off.
Government sources: Late-filing penalties ↗
Must I attend court while an appeal is pending?
Yes, if a hearing has been scheduled. ACRA states that an appeal does not remove the requirement to attend. Retain the summons and seek case-specific assistance promptly.
Government sources: Late-filing penalties ↗
Does the S$300 company-secretary offer include every AR cost?
Do not assume so. The published secretary offer covers its stated secretarial scope. Confirm AR assistance, government fees, accounts, XBRL work and late-year catch-up separately in the written scope.
Government sources: Current Bizfile filing guide ↗
AR and AGM extensions5 questions
Can I request extra time for AR, AGM, or both?
Yes, the Bizfile extension transaction provides these choices. Select the obligations that need extra time and verify the approval for each. Do not assume approval for one automatically covers the other.
Government sources: AR extension ↗ · AGM extension ↗
How long is the usual first extension?
The ACRA guides describe a 60-day extension. Approval is subject to the application and supporting reasons. A further extension needs strong reasons and is not assured.
Government sources: AR extension ↗ · AGM extension ↗
When should an extension application be submitted?
Before the existing deadline, preferably at least 14 working days ahead. Online applications cannot be made once the relevant due date has passed. Submitting an application is not the same as obtaining approval.
Government sources: AR extension ↗ · AGM extension ↗
What does an extension application cost?
S$200 per application under the cited ACRA guides. It is non-refundable even if withdrawn, rejected or appealed. Check the selected extension type and payment summary, particularly when requesting both obligations.
Government sources: AR extension ↗ · AGM extension ↗
What evidence supports an extension request?
Prepare UEN, FYE, current deadlines, the reason, a director’s explanation and relevant evidence such as audit-delay correspondence, auditor-change details or SGX comments. Give a practical expected completion date.
Government sources: AR extension ↗ · AGM extension ↗
RORC and statutory registers8 questions
Does the RORC declaration in AR update the Central RORC?
No. The annual declaration about compliance / exemption and register location is separate from maintaining the private register and lodging controller particulars with Central RORC.
Government sources: RORC requirements and FAQs ↗ · Company registers ↗
Where is the private RORC kept?
At the company’s registered office or its appointed CSP’s office, in physical or electronic form. Select the actual location when the annual return asks for register-keeping details.
Government sources: RORC requirements and FAQs ↗ · 2025 ACRA webinar (PDF) ↗
Do controllers need annual verification when nothing changes?
Yes. Send each registrable controller a notice at least annually and allow 30 days for a response. Record confirmed changes and follow the applicable private- and Central-RORC update deadlines.
Government sources: Controller notices ↗
How soon must RORC changes be filed?
Update the private RORC within seven days after the controller informs the company of the change, then lodge the Central RORC update within two business days after the private-register update.
Government sources: RORC requirements and FAQs ↗
How do I correct an RORC filing error?
Use the Update Register of Registrable Controllers eService, correct the particulars and submit. ACRA says a notice of error is not required for this correction.
Government sources: RORC requirements and FAQs ↗
Must records of former controllers be updated?
Yes. Maintain and file the information for past controllers so the controller history remains complete; do not simply erase a former controller from the history.
Government sources: RORC requirements and FAQs ↗
What if a foreign corporate controller has no registration number?
Where the foreign jurisdiction did not issue a registration number, ACRA instructs filers to choose “not applicable” in that field. Do not invent a registration number.
Government sources: RORC requirements and FAQs ↗
Must I update a controller who is also a director twice?
Yes. RORC and position-holder records are maintained separately. Use Update RORC for controller information and the relevant position-holder transaction for the directorship record.
Government sources: RORC requirements and FAQs ↗
Financial statements and directors’ statement5 questions
Must a full XBRL filing still include a PDF?
The current ACRA filing guide says no additional PDF is needed when a full set of financial statements is submitted in XBRL. The 2025 webinar’s temporary instruction to attach both has been superseded. Other filing categories must follow their applicable PDF requirements.
Government sources: 2025 ACRA webinar (PDF) ↗ · Current Bizfile filing guide ↗ · Financial statement filing categories ↗
How does an exempt dormant relevant company fill the financial-statement fields?
The webinar identifies the director-signing field as optional for that category and uses “Not applicable” for accounting standards and nature of financial statements. Confirm the exemption actually applies and follow the current transaction fields.
Government sources: 2025 ACRA webinar (PDF) ↗ · Financial statement filing categories ↗
How is an approved section 202 non-disclosure handled?
The webinar tells an approved company to select “No” for the relevant directors’ statement disclosure question and attach ACRA’s approval email. This is specific to that approval and is not a general permission to omit directors’ information.
Government sources: 2025 ACRA webinar (PDF) ↗
What does the webinar say about a company limited by guarantee?
For the directors’ interest question addressed in the webinar, ACRA says a CLG may indicate “Yes” because directors would not hold share interests. Read the exact current question; do not apply this answer to unrelated declarations.
Government sources: 2025 ACRA webinar (PDF) ↗
Who signs the directors’ statement?
For a company with only one director, that director signs. Where there are multiple directors, at least two sign. Confirm that the financial statements and declarations belong to the correct company and financial year.
Government sources: Current Bizfile filing guide ↗
Bizfile access and transactions4 questions
Why do I see “Not authorised to view this page”?
Check that you selected Business User and have the correct Corppass company access. Singpass authenticates the person, but filing depends on the business profile and authority. Check permissions before restarting the transaction.
Government sources: 2025 ACRA webinar (PDF) ↗ · Current Bizfile filing guide ↗
Why can a CSP not file for an ad hoc client?
The 2025 webinar describes limited ad hoc transactions and directs CSPs to add the company to the client list for the filing route. This is dated portal guidance: check current client onboarding and authority in Bizfile.
Government sources: 2025 ACRA webinar (PDF) ↗
Why is there no email for every transaction update?
The webinar says notices are placed in the Bizfile inbox and email is used only for selected transactions. Check the inbox and transaction status directly rather than using the absence of email as evidence that nothing happened.
Government sources: 2025 ACRA webinar (PDF) ↗
When does the new CEO declaration start?
ACRA’s current AR guide labels the CEO declaration as effective from 20 October 2026. As checked on 14 October 2026, it is an upcoming requirement. From the effective date, follow the form and check the relevant position-holder appointment.
Government sources: Current Bizfile filing guide ↗
After filing and Business Profiles4 questions
Where is the free Business Profile after successful AR filing?
Check the filing party’s Bizfile inbox. The current download guide says an attachment is delivered within 15 minutes of successful eligible filing; do not rely solely on email notification.
Government sources: 2025 ACRA webinar (PDF) ↗ · Business Profile download guide ↗
Can I obtain one entity’s Business Profile from another entity profile?
The webinar says to switch to the intended entity profile. The current guide limits the free copy to the party that filed the eligible transaction, including the filing CSP or group secretary. Access and filing-party eligibility must both be correct.
Government sources: 2025 ACRA webinar (PDF) ↗ · Business Profile download guide ↗
Is personal Singpass access enough to download the company’s free profile?
The webinar directs filers to use the relevant Corppass business profile. Singpass may authenticate the person, but the free copy belongs to the eligible filer’s business transaction and inbox access.
Government sources: 2025 ACRA webinar (PDF) ↗ · Business Profile download guide ↗
Is the Business Profile download period 30 or 60 days?
The current ACRA guide gives 60 days from notification. The 30-day period in the 2025 webinar is historical. Download promptly; do not plan around an extension of an old 30-day window.
Government sources: 2025 ACRA webinar (PDF) ↗ · Business Profile download guide ↗
Plan Your Annual Filing with Apex
Deadline and document review
Bring the UEN, FYE, last AR, AGM position and current financial records. We help identify what needs to be ready before filing.
Confirm the scope
Separate AR work from company-secretary, accounting, XBRL, tax and catch-up work, and confirm the appropriate filing authority.
Keep the record
Retain approval documents, transaction records, payment receipts and the resulting Business Profile for the company’s annual compliance file.