# ACRA Annual Return

Country: Singapore
When: Within 7 months of the company's financial year-end. Example: FYE 31 December 2024 = Annual Return due 31 July 2025. FYE 31 March 2025 = Annual Return due 31 October 2025.

All Singapore companies must file an Annual Return with ACRA within 7 months of their financial year-end. The Annual Return confirms the company's registered details (directors, shareholders, share capital, registered address) as of the FYE and must be filed even if there have been no changes.

## Who this applies to

- All Singapore-incorporated companies (private and public)
- Dormant companies (simplified filing available)
- Variable Capital Companies (VCC) have separate rules

## What to file

Annual Return via BizFile+ portal. Includes confirmation of company details, declaration regarding financial statements, and (for non-exempt companies) a copy of audited financial statements. Exempt private companies file unaudited statements.

## How to file

File via ACRA's BizFile+ portal (bizfile.acra.gov.sg). Company secretary typically handles filing. Fee is S$60 per Annual Return. CorpPass access required.

## Payment due

Annual Return filing fee of S$60 is payable at the time of filing. Late filing attracts an additional late penalty fee on top of the S$60.

## What happens if you miss it

Late filing attracts a late penalty. Directors of companies that persistently fail to file annual returns may face personal prosecution by ACRA. The company may also be flagged for striking off.

## Submission checklist

- Confirm the company's registered address, directors, and shareholders are up to date in BizFile+
- Prepare or obtain financial statements for the financial year
- Determine whether the company qualifies for audit exemption
- File Annual Return via BizFile+ within 7 months of FYE
- Pay S$60 filing fee

## Documents you need

- Updated register of directors (with ordinary resident status confirmed)
- Updated register of shareholders and share allotments
- Financial statements (audited for non-exempt companies; unaudited acceptable for small exempt private companies)
- Directors' declaration
- Company secretary's details

## Common mistakes to avoid

- Confusing the ACRA Annual Return deadline (7 months from FYE) with the IRAS tax return deadline (30 November)
- Failing to update director or shareholder information in BizFile+ before filing the Annual Return
- Exempt private companies incorrectly including audited statements when unaudited suffice, incurring unnecessary audit costs
- Forgetting to file for dormant companies, which still have an Annual Return obligation (though simplified)

Source: https://www.acra.gov.sg/how-to-guides/managing-a-company/filing-annual-returns