Your guide to understanding Singapore's annual return obligations — what to file, when, and what happens if you miss the deadline.
Every Singapore-incorporated company is legally required to file an Annual Return (AR) with ACRA each year. This obligation applies regardless of whether your company is active, dormant, or has been granted a tax waiver by IRAS. The AR is an online submission containing key information about your company, including its directors, company secretary, shareholders, registered office address and, where applicable, financial statements. Keeping this information current and accurate is not merely an administrative formality — it is a statutory obligation and a director's legal duty under the Companies Act.
Deadlines are determined by your company's Financial Year End (FYE) and whether it is a listed or non-listed entity:
Late filing attracts penalties of up to S$600 per offence. Companies that miss their filing deadlines also lose the ability to change their FYE retroactively. Note that filing your Annual Return with ACRA does not discharge your obligation to file taxes with IRAS — both obligations are independent and must each be met on time.