Annual Return (AR) filing with ACRA — Timeline and processing benchmarks

An Annual Return (AR) is a yearly filing lodged with ACRA that confirms a company’s key particulars, such as its officers, registered office, shareholders and share capital. In practice, every Singapore company must file its annual return within the prescribed period after its financial year end, even if it is dormant.

Raffles Corporate Services works with a panel of corporate and employment law firms; this article is general information, not legal advice.

What the annual return is

The annual return is a snapshot of the company’s corporate information as at the filing date. It is distinct from the financial statements and from tax filings; it exists so that ACRA’s public register reflects accurate, current particulars. See our related guide, Family office MAS approval, annual review and audit — Timeline and processing benchmarks, for more detail.

Filing the AR keeps the company in good standing on the register and allows stakeholders, lenders and counterparties to rely on the published information.

Who must file

All companies incorporated in Singapore must file an annual return, including dormant and exempt private companies. Foreign companies registered as branches file an equivalent return. There is no exemption based simply on inactivity. See our related guide, Can an Employment Pass Holder Be a Director of Another Singapore Company?, for more detail.

The directors are responsible for ensuring the AR is filed on time, and they typically delegate the mechanics to the company secretary.

Requirements before filing

Before filing, the company should hold its AGM or send financial statements to members where required, confirm the register of members and officers is accurate, and, for companies that must file financial information, prepare XBRL where applicable.

Smaller and dormant companies may qualify for simplified XBRL or exemption from filing full financial statements, but the annual return itself is still required.

Refer to the official guidance. Refer to the official guidance.

Cost and timeline benchmarks

Annual return filing is inexpensive when done on time. The cost of delay, by contrast, rises with each period and can extend to enforcement action against directors.

Annual return — costs, timelines and thresholds

  • Annual return deadline (private company): within 7 months of financial year end
  • ACRA annual return filing fee: S$60
  • Late lodgement penalty: from S$300, rising with delay
  • Dormant company: still required to file
  • XBRL: required for many companies filing financial statements

Step-by-step filing process

Confirm the financial year end, complete the AGM or dispensation step, verify company particulars, prepare XBRL if required, log in to BizFile+, complete the annual return form, pay the filing fee and submit within the statutory window.

A calendared reminder tied to the financial year end is the simplest safeguard against missing the deadline.

Common mistakes and gotchas

Frequent mistakes include assuming dormant companies are exempt, filing after the deadline, and submitting an annual return with outdated officer or shareholder details. XBRL scoping errors also cause rejected filings. See our related guide, Singapore Statutory Audit 2026: Who Needs One and What CALA 2025 Changed, for more detail.

Companies with cross-border shareholders often align their annual return with their tax and family office compliance to keep all records consistent.

Relevant legislation

Section 197 of the Companies Act 1967 requires every company to lodge an annual return with the Registrar within the prescribed period.

Section 175A of the Companies Act 1967 supports the alignment of annual return timelines with the company’s financial year end for private companies.

FAQs

Do dormant companies file an annual return?
Yes. Dormant and exempt private companies must still file their annual return, even though they may be exempt from filing full financial statements.

When is the annual return due?
For private companies, within seven months of the financial year end.

What is the filing fee?
ACRA charges a S$60 fee for filing the annual return.

Is XBRL always required?
Many companies must file financial statements in XBRL, though smaller and dormant companies may qualify for simplified formats or exemptions.

Related guides

Need help with this? Call, SMS or WhatsApp +65 8501 7133, or email [email protected]. Raffles Corporate Services works with a panel of corporate and employment law firms; this article is general information, not legal advice.