ACRA COMPLIANCE GUIDE · SINGAPORE
ACRA Annual Return deadline: calculate yours by FYE
Your Annual Return deadline follows your company's financial year end—not a single date every business shares. Use this guide to find the right filing window and prepare before it becomes urgent.
THE SHORT ANSWER
Most non-listed companies file within seven months after FYE.
This is the usual rule for local SMEs. Listed companies, and companies with both a share capital and an overseas branch register, have different deadlines. Always use your company's status and actual FYE to confirm the date.
Source: ACRA Annual Return deadline and requirement guidance.
COMMON FYE EXAMPLES
Start with your financial year end.
The table below shows the usual timetable for non-listed companies with common financial year ends. It is an illustration, not a replacement for checking your company's filing obligations.
| Financial year end | AGM due by* | Annual Return due by* |
|---|---|---|
| 31 December | 30 June | 31 July |
| 31 March | 30 September | 31 October |
| 30 June | 30 December | 31 January (following year) |
| 30 September | 30 March | 30 April (following year) |
*For non-listed companies, subject to any applicable AGM exemption or dispensation and the company's facts. Calculate the actual deadline from your FYE.
BEFORE YOU FILE
Four checks that keep the filing straightforward.
Confirm the FYE and company type
The deadline depends on the financial year end and whether the company is listed or non-listed. Most local SMEs are non-listed, but a company with an overseas branch register has a different annual-return deadline.
Complete the AGM or the relevant alternative
A non-listed company generally holds its AGM within six months after FYE. Eligible private companies may be exempt from holding one or may dispense with it, but they still declare the AGM position when filing the annual return.
Review company information before it becomes public
Check the registered office, business activities, directors, company secretary, shareholders, share capital, charges and loans. The annual return is the point at which the company confirms this information with ACRA.
Prepare the financial statements and filing information
Work out whether financial statements are required for your company and prepare the applicable information before you begin filing. This is separate from the company’s corporate income tax obligations with IRAS.
AGM AND ANNUAL RETURN
Skipping an AGM does not skip the Annual Return.
The AGM question
A non-listed company normally holds an AGM within six months after FYE. Eligible private companies can be exempt or use a valid dispensation, but shareholder rights and the company's circumstances still matter.
The Annual Return question
The company still files its Annual Return and declares the AGM position. Treat these as connected compliance steps, rather than assuming an AGM exemption removes all annual ACRA work.
Source: ACRA AGM due dates and requirements.
NEED MORE TIME?
Apply before the deadline, not after it.
ACRA offers a 60-day extension of time for an Annual Return, AGM or both. It is not an automatic cure for a missed deadline: apply before the deadline, allow time for the outcome, and make sure the underlying accounts and company information can be completed during the extension.
Missed it already? Read what to do nextSource: ACRA extension-of-time guidance.
Common questions.
How do I calculate a non-listed company’s Annual Return deadline?
For a non-listed company, the Annual Return is generally due within seven months after its financial year end. For example, an FYE of 31 December gives an Annual Return deadline of 31 July in the following year. Use the company’s actual FYE and status rather than relying on a generic calendar reminder.
Does a dormant company need to file an Annual Return?
Yes. ACRA states that a live company must file an Annual Return even when it is inactive or dormant. An IRAS tax waiver does not remove the ACRA Annual Return requirement.
Can a private company skip its AGM?
A private company may be exempt from holding an AGM, or may dispense with one under the relevant conditions. The Annual Return still requires the company to declare its AGM position, so the filing obligation remains.
What happens if we miss the Annual Return deadline?
ACRA applies a late lodgment penalty for overdue Annual Returns. For due dates on or after 14 January 2022, the penalty is S$300 when the filing is up to three months late and S$600 when it is more than three months late. More serious action may be taken depending on the circumstances.
Can we get more time to file?
A company can apply to ACRA for a 60-day extension of time for its Annual Return, AGM or both before the applicable deadline. The application costs S$200, and ACRA advises applying at least 14 working days before the deadline.
This guide provides general information, not legal or corporate-secretarial advice. Confirm the company's FYE, listing status, branch-register status, AGM position and filing obligations before relying on a deadline.