Singapore Company
Strike Off Application

ACRA says it may apply if all strike-off criteria are met. Follow the process until completion. If the application fails and the company remains Live, applicable compliance duties continue.

Resolve the summons first and ensure all strike-off conditions are met before applying.

ACRA states that supporting documents are not required with the application, but all strike-off conditions must be met. Retain company, financial and tax records sufficient to support the declarations.

ACRA notifies the company of the objector’s name and reason. Resolve the issue with the objector; if the objection is not cleared within two months, the application lapses.

ACRA says a company can be restored by a court order within six years after strike off, and the order must be filed through Bizfile. Check current law and the case-specific conditions and procedure.

ACRA recommends checking required fields; if a "This field is required" error occurs, update your business email address and resubmit.

In IRAS’s specific example, a company that has submitted its YA 2025 Form C-S, C-S (Lite) or C, financial statements and tax computation up to cessation need not submit ECI for that same YA. Assess other cases using their own facts and applicable rules.

IRAS says to resolve outstanding tax matters within two months from its objection; otherwise the application lapses and a new ACRA application is needed after the objection is cleared.

A struck-off company ceases to exist and can no longer access corporate income tax digital services, including tax notices. Download and save required notices before strike off.

IRAS says a company that remains dormant need not submit the final set of financial statements and tax computation. If it receives one-off income before strike off, it should explain the income via myTax Mail and attach the financial statements and tax computation for the relevant YA.

IRAS guidance requires the company to be dormant and to have filed applicable returns, financial statements and tax computations up to cessation; hold no investments or receive no income from them; cancel its GST registration first if previously GST-registered; and have no intention to recommence business in the next two years. Strike off and advance YA filings need separate case-specific assessment.

The IRAS FAQ says an employee or appointed third party needs Corppass authorisation. A Preparer can prepare but cannot submit; an Approver for Corporate Tax (Filing and Applications) can submit.

Current IRAS Dormant Companies guidance says outcomes are notified within two months after receipt for electronic applications and within three months for written applications allowed in specified circumstances. Complex cases may take longer. This does not mean ACRA strike off is complete.

IRAS says a company that has obtained the waiver and remains dormant need not reapply each year. If circumstances change, notify IRAS and reassess filing duties.

IRAS generally requires notification within one month of resuming business or receiving income and a request for the required income tax return. For one-off income where the company remains dormant, IRAS separately instructs the company to explain the income and attach the relevant YA financial statements and tax computation.

IRAS allows written applications in these two circumstances, with the company name, UEN, cessation date, reason, required confirmations and applicable information. Check current guidance for the complete list.

IRAS suggests clearing the browser cache and closing active applications first. If the error remains, contact IRAS through myTax Mail with the date, time, UEN, error description, browser and screenshot.

IRAS says GST registration should be cancelled before applying for the income tax return filing waiver. Address outstanding GST matters as applicable.

IRAS says it can apply if it is likely to remain dormant for at least the next two years; check the applicable conditions and company facts.

Yes. IRAS says the electronic approval letter is available under View Notices/Letters – Corporate Tax in myTax Portal. Download documents that need to be retained before strike off.

IRAS says a company with the waiver need not submit ECI. Reassess the filing obligations if its circumstances change.

In IRAS’s example, a company that receives fixed-deposit interest in the financial year ended 30 June 2024 is not dormant for YA 2025 and must use the applicable income tax return service, rather than the dormant-company return service. Check each case’s period and income.