When you need to file?

Timeline for filing Annual Returns

Requirements for Singapore incorporated companies to file annual returns with the Accounting and Corporate Regulatory Authority (ACRA)

From 31 August 2018, the timelines for holding Annual General Meetings and the filing of annual returns have been aligned with the financial year ends of companies. Please see the table below to see when your company is required to file its annual returns, based on the financial year end.

Companies with financial year ending before 31 August 2018

Companies with financial year ending on or after 31 August 2018

File annual returns within 30 days after the annual general meeting.

File annual returns within five months (for listed companies)or seven months (for non- listed companies) after financial year end.

For companies having a share capital and keeping a branch register outside Singapore, file annual returns within 60 days after AGM.

In addition, note that the annual return can be filed only: 

  • After an Annual General Meeting (AGM) has been held
  • For a private company which has dispensed with its AGM, after financial statements are sent or all resolutions which were supposed to have been passed at an AGM are passed by written means

For companies having a share capital and keeping a branch register outside Singapore, file annual returns within six months (for listed companies) or eight months (for non-listed companies) after financial year end.

In addition, note that the annual return can be filed only: 

  • After an Annual General Meeting (AGM) has been held 
  • After financial statements are sent (if company need not hold an AGM)
  • After financial year end, for a private dormant relevant company that is exempted from preparing financial statements or that has dispensed with the AGM.