What is an Annual Return filing?

An Annual Return is a yearly filing submitted by a Singapore company to the Accounting and Corporate Regulatory Authority. It provides updated information about a company’s structure, officers, share capital, and financial statements, confirming that the company remains compliant with the Companies Act 1967.

What is the deadline for filing Annual Returns?

For non-listed companies, the Annual Return must be filed within 7 months after the financial year end. For listed companies, the deadline is within 5 months after the FYE.

Is it mandatory to file an Annual Return?

Yes. Every company incorporated in Singapore must file an Annual Return with ACRA each year. This requirement ensures that the company’s records are kept current in the public register.

What is the difference between a tax return and an Annual Return?

An Annual Return is filed with ACRA to confirm the company’s corporate and statutory details. A tax return is filed with the Inland Revenue Authority of Singapore to report income and tax matters. Both are mandatory but serve different purposes.

What happens if you don't file Annual Returns?

Companies that fail to file their Annual Returns on time may face late lodgment penalties of up to S$600. Persistent non-compliance can result in court prosecution, fines of up to S$5,000 per charge, or disqualification of directors.

Is there a fee for filing Annual Return?

Yes. The filing fee for submitting an Annual Return via BizFile is S$60 per filing.

What is the penalty for filing Annual Returns late?

A late lodgment penalty of up to S$600 applies for each late filing. ACRA may also take enforcement action or prosecute directors who repeatedly fail to comply.

Can I change my company’s FYE before filing AR?

Yes. You can change your company’s financial year end, provided the change meets ACRA’s conditions. The company must not have already filed its Annual Return for the year, and the change cannot result in a financial year longer than 18 months without ACRA’s approval.

How to check if my company’s AR is successfully filed?

After submission on BizFile, you will receive a confirmation notice and transaction number. You can log in to BizFile at any time, access your company’s e-services dashboard, and view the filing status under “Filed Documents” to verify that the Annual Return has been accepted.

Annual Return Filing for Singapore Companies
2025 Guide

Last Updated: Nov 2025

Filing an Annual Return (AR) with Singapore’s Accounting and Corporate Regulatory Authority (ACRA) is a key legal requirement for all locally incorporated companies. It is separate from the annual tax filing submitted to the Inland Revenue Authority of Singapore (IRAS).

This guide explains what an Annual Return is, what it includes, and how to prepare and file it with ACRA, along with the key deadlines you need to meet.

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Quick Summary

Every Singapore company must file an Annual Return with ACRA within the statutory deadline after the financial year end.

The Annual Return provides ACRA with up-to-date company details, share information, and financial statements.

The responsibility to file lies with the company directors and the company secretary.

Late filing can result in penalties and enforcement actions, including fines and potential striking-off.

What Is an ACRA Annual Return?

An Annual Return is a mandatory filing that every Singapore-incorporated company must submit to ACRA each year. It provides an official snapshot of the company’s status and confirms that key details, such as its registered office address, company officers, shareholders, and share capital, are current and accurate. The Annual Return confirms that the company complies with the Companies Act and that its information in ACRA’s records is accurate and up to date.

The Annual Return also includes statutory information such as the date of the Annual General Meeting, if applicable, and the financial statements for the financial year. Filing is done through BizFile, ACRA’s online portal, and must be completed within the prescribed deadlines under the Companies Act.

annual return filing with acra in singapore

ACRA Annual Return vs IRAS Tax Filing

In Singapore, every company must meet two separate annual filing obligations: Annual Return filing with ACRA and Annual Tax filing with the Inland Revenue Authority of Singapore (IRAS).

	Annual Return Filing	Corporate Tax Filing
Regulator	ACRA (Accounting and Corporate Regulatory Authority)	IRAS (Inland Revenue Authority of Singapore)
Purpose	To confirm the company’s legal and statutory details, as well as that its financial statements have been properly prepared and approved.	To report income and final tax position for the Year of Assessment (YA).
Filing components	Company details, shares, financial statements, date of AGM.	Estimated Chargeable Income (ECI) and the Corporate Income Tax Return.
Who must file	All Singapore-incorporated companies.	All Singapore-incorporated companies must file a CIT return, even with losses or no revenue. Exception: ECI filing may be waived if revenue is ≤ S$5M and ECI is nil.
How to file	Via BizFile+	Via myTax Portal
Deadline	Within 7 months after FYE	Corporate Income Tax Return: by 30 Nov of the YA (e-filing). ECI: within 3 months after FYE unless qualifying for the waiver.

Purpose and Key Components of the Annual Return in Singapore

The Annual Return provides ACRA with up-to-date information about a company’s key details, such as its officers, shareholders, and financial statements. It ensures that the company’s public record remains accurate and transparent, allowing stakeholders, investors, and regulators to assess its compliance and financial standing. Filing the Annual Return is a legal obligation under Singapore law.

An Annual Return (AR) provides ACRA with a complete and current overview of the company’s essential information. The AR filing must include the following components:

AR Filing: Common Mistakes and Checklist

Financial Statements

The financial statements show the company’s financial position for the financial year. Small or dormant private companies that meet the qualifying criteria may file simplified declarations instead of full financial statements.

AGM Date

The Annual Return must state the date of the most recent Annual General Meeting (AGM) or indicate if the company has dispensed with the AGM under the Companies Act. This confirms that shareholders have reviewed and approved the company’s financial statements, or that the company has fulfilled the conditions for the no-AGM route.

Shares

The filing must reflect the company’s issued share capital, the number and classes of shares, and the shareholders’ details. If there were any share transfers or allotments during the financial year, they must be properly recorded before the Annual Return is filed.

Company Details

This section confirms the company’s identification and contact information recorded with ACRA. It includes the registered office address, company type, Unique Entity Number (UEN), and particulars of directors, company secretary, and shareholders. These details must match the company’s internal records and constitutional documents.

Who Must File the Annual Return in Singapore

All locally registered companies in Singapore are required to file an Annual Return with the Accounting and Corporate Regulatory Authority (ACRA). This includes private limited companies, public companies, and companies limited by guarantee. Even if a company has ceased operations or remained dormant during the financial year, it must still file its Annual Return unless it has been officially struck off or dissolved.

Responsibility to File

The duty to file the Annual Return lies with the company officers, primarily the directors. They are responsible for ensuring that the return is filed correctly and within the statutory deadline.
If the company has only one director, that director must personally sign off on the documents submitted with the Annual Return. If the company has two or more directors, at least two directors must sign off on the filing to confirm the accuracy of the information provided.
In practice, the company secretary usually prepares and submits the filing on behalf of the directors. However, the directors remain legally accountable for the information submitted and for ensuring the company’s overall compliance with the Act.

describing annual return filing deadlines

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Annual Return Filing Deadlines and Timeline

The Annual Return must be filed with ACRA within seven months after the company’s financial year end (FYE).

Financial Year End (FYE)	Latest Date to Hold AGM	Latest Date to File AR
31 December 2024	30 June 2025	14 July 2025
31 March 2025	30 September 2025	14 October 2025
30 June 2025	31 December 2025	14 January 2026

Timely filing is essential to avoid late penalties and to maintain the company’s good standing with ACRA.

How to File the Annual Return

In most companies, the Annual Return is filed by the corporate service provider through the appointed company secretary. As the founder or director, your role is mainly to ensure that the required information and financial statements are ready and approved. The company secretary then handles the submission through ACRA’s BizFile+ portal on your behalf.

Step 1

Information Review

Your company secretary will review your company’s key details: registered address, principal activities, directors, shareholders, and share capital, to ensure they match ACRA’s records.

Step 2

AGM and Financial Statements

You’ll need to confirm that the Annual General Meeting (AGM) has been held (if required) and that the financial statements have been approved by shareholders. For exempt private or dormant companies, simplified declarations may be used instead of full XBRL statements.

Step 3

Filing Through BizFile+

Once the information is verified, the company secretary logs into ACRA’s BizFile+ system using authorised credentials and completes the Annual Return form. They will confirm that the financial year, AGM date (if any), and financial statements are correctly recorded.

Step 4

Submission and Confirmation

After a final review, the filing is submitted electronically to ACRA with a S$60 filing fee. ACRA issues an online confirmation and transaction number, which your company secretary will keep for your records.

Although the company secretary is responsible for ensuring that the Annual Return is filed on time, directors remain accountable for the overall compliance.

Penalties for Late or Missed Filing

All companies must file their Annual Returns on time. ACRA imposes a late lodgment penalty of up to S$600 for Annual Return filed after the due date.

Court Prosecution

If a company or its directors fail to comply and do not pay ACRA’s fine, or if ACRA decides not to offer one, the case may be prosecuted in court. Upon conviction, the company or its directors may be fined up to S$5,000 per charge. Directors or authorised representatives must attend court hearings as stated in the summons issued by ACRA.

Disqualification of Directors

A director who is convicted of three or more filing-related offences within a five-year period will be disqualified from acting as a director for five years. ACRA may also disqualify any individual who has at least three companies struck off by the Registrar within five years.

Striking Off of Companies

ACRA may strike off a company that fails to file its Annual Returns if there is reason to believe that the company has ceased operations or is not carrying on business.

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Common Mistakes and How to Avoid Them

Filing an Annual Return through BizFile is a routine compliance task, but some companies make avoidable mistakes that can lead to rejection or penalties.

Common Mistakes

Missing the filing deadline due to misunderstanding the 7-month timeline after FYE.
Incorrect financial year end recorded in BizFile, which causes filing mismatches.
Outdated company particulars, such as directors’ or secretary’s details, not updated before filing.
Wrong AGM information, for example, entering an incorrect AGM date or failing to state that the AGM was dispensed with.
Inaccurate financial statements, such as uploading the wrong XBRL template or incomplete accounts.
Unverified submission, where directors fail to review and sign off on the final filing.

Annual Return Filing Checklist

Before filing, confirm that:

The company’s FYE is correctly recorded with ACRA.
The AGM has been held or properly dispensed with, as allowed by law.
The financial statements are prepared and, if required, in XBRL format.
All company particulars (directors, secretary, shareholders, registered office) are up to date.
The company officers have approved and signed off on the filing.
You have reviewed all data in BizFile and downloaded a copy of the confirmation after payment.

Engaging a qualified company secretary or corporate service provider (CSP) helps ensure the process is completed accurately and within the statutory deadlines.

Our Annual Return Filing Service

Filing the Annual Return correctly and on time is essential for maintaining your company’s good standing with ACRA. Through our corporate services platform, you will work with experienced corporate services teams who will manage the entire filing process and ensure full compliance with the law.

Our services include:

Monitoring your company’s Annual Return deadlines and sending timely reminders.
Preparing and submitting the Annual Return on your behalf.
Reviewing and updating your company particulars before submission.
Assisting with AGM preparation or the no-AGM route, depending on your company’s structure.
Preparing and converting financial statements into XBRL format for ACRA filing.
Advising company directors on filing responsibilities and compliance requirements.

Partnering with a trusted team on our platform ensures your company remains compliant, avoids penalties, and maintains a positive standing with Singapore’s corporate regulators.

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Author

Eddy Putra

Eddy has been in the corporate services industry for over 20 years. An experienced Chartered Accountant and alumnus of Deloitte Singapore, he has extensive expertise in corporate finance, tax, structuring, and regulatory compliance. Eddy specializes in advising global clients on business expansion and corporate migration to Singapore.

Annual Return Filing for Singapore Companies 2025 Guide

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