If you have missed your company’s ACRA annual return (AR), arrange to file as soon as possible. For current filing due dates, the late lodgment penalty is S$300 up to three months late or S$600 beyond three months (ACRA). Further enforcement can apply. Filing addresses the outstanding return but does not automatically cancel an existing penalty, summons or enforcement action.
What the annual return actually is
The annual return is a yearly filing every Singapore company must lodge with ACRA confirming key company information — directors, shareholders, registered address, and (where required) financial statements. It is separate from your tax filing with IRAS. Many first-time business owners assume “I filed my taxes, so I’m done” — but ACRA and IRAS are two different obligations with two different deadlines.
When the annual return is due
For a non-listed company (which covers most SMEs), the AR must generally be filed within 7 months after your financial year end (FYE) (ACRA). If your company has a share capital and keeps a branch register outside Singapore, the deadline is 8 months. A related requirement: private companies must generally hold their AGM within 6 months after FYE, unless the company is exempt from holding an AGM (ACRA).
A quick example: if your FYE is 31 December 2025, your AR filing deadline is generally 31 July 2026. File on 20 August 2026 (20 days late) and the penalty is S$300.
The penalties, in plain terms
For filing due dates on or after 14 January 2022, ACRA applies a simple two-tier late lodgement penalty (ACRA):
- Up to 3 months late: S$300
- More than 3 months late: S$600
This penalty is charged per company, per late annual return, and is applied at lodgment on Bizfile. A dormant company or one with an IRAS tax-filing waiver still has its separate ACRA annual return obligation while it remains live.
It can get worse than a fee
A late penalty is the first consequence, not the last. Where a company keeps defaulting, ACRA may take further enforcement action — including offering a composition sum, prosecution, disqualification or debarment of directors, and ultimately striking the company off the register (ACRA). A debarred director cannot be appointed to act as a director or secretary of another company while the order stands. In other words, ignoring the AR does not just cost the company — it can follow the individual director.
One more practical trap: you cannot change your FYE once the filing deadline for the AGM, AR, or financial statements has already passed (ACRA). So missing the deadline can quietly remove options you might have wanted later.
What to do if you have missed it
- File now, don’t wait. The penalty jumps from S$300 to S$600 once you cross three months late, so prompt action may avoid the higher tier if it has not already been reached.
- Get your information in order — updated director and shareholder details, registered address, and financial statements if your company is required to file them.
- Consider an extension only before the deadline. ACRA accepts applications for a 60-day extension before the deadline. The non-refundable fee is S$200 per application; apply at least 14 working days ahead. Approval is not automatic and an extension cannot retrospectively undo a late filing.
- If you think the penalty is unfair, a director may submit a late lodgement appeal to ACRA with supporting documents.
How BTA can help
BTA’s corporate secretarial services can help you review the outstanding filings, assemble the required records and plan the next AGM and AR deadlines within the agreed engagement. We also coordinate with our accounting and tax services where needed. The directors remain responsible for compliance, and any existing enforcement matter needs separate attention.
The above is general information based on current ACRA guidance and is not a substitute for advice on your specific facts. Deadlines and requirements can depend on your company type and circumstances.
Speak with BTA to review your position. Call +65 6539 9248 or visit businesstaxaccountancy.com.sg.
Reviewed and updated on 24 October 2026. General information only; requirements depend on your circumstances and current official guidance.
