Annual return filing with ACRA isn’t the same as tax. Many businesses confuse the two, miss key steps, and end up penalised.
Filing your corporate tax return with IRAS does not mean you’re done with compliance. ACRA requires a separate annual return to confirm your company’s officers, shareholders, financial statements, and other key details are current.
This guide explains exactly how to complete your annual return filing for 2026. It gives you clear steps, important deadlines, and common mistakes to avoid so you can file correctly and stay compliant.
What is Annual Return filing with ACRA?
Annual return filing is the process of updating ACRA with your company’s key information every year. It confirms details such as your directors, shareholders, registered address, share capital, and financial year-end. This helps ACRA keep accurate records of active companies and supports good corporate governance in Singapore.
Why Annual Return filing matters for Singapore businesses
Annual return filing keeps your company recognised as active, well-managed, and fully compliant. It helps maintain your company’s standing with ACRA and builds confidence with partners, clients, and investors. Timely filing supports smooth operations, future growth, and continued trust in your business.
How Annual Return filing differs from Corporate Tax filing
Annual return filing with ACRA and corporate tax filing with IRAS are two separate compliance requirements in Singapore. Many businesses assume that filing taxes is enough, but each serves a different purpose and must be submitted to a different authority.
Here’s how they compare:
ACRA vs IRAS Filing
Aspect | Annual Return Filing (ACRA) | Corporate Tax Filing (IRAS) |
Regulator | ACRA (Accounting and Corporate Regulatory Authority) | IRAS (Inland Revenue Authority of Singapore) |
Purpose | Updates company information in ACRA’s register | Reports income and calculates tax obligations |
What You File | Company details, financial year-end, AGM status, financial statements | Estimated Chargeable Income (ECI), Form C-S or C, tax computations |
Who Must File | All Singapore-incorporated companies | All Singapore-incorporated companies, regardless of taxable income. (ECI filing may be waived if revenue ≤ $5M and ECI is nil) |
Filing Platform | Bizfile | myTax Portal |
Filing Deadline | Within 7 months after FYE (private companies) | By 30 Nov |
Includes Financials? | Yes (unless exempt, e.g., some dormant companies) | Yes (as part of tax filing) |
Both filings are mandatory and serve different legal requirements. Filing one does not replace the other, and staying on top of both helps your company remain fully compliant.
Who must file an ACRA annual return and when?
All companies registered in Singapore must file annual returns with ACRA. This includes active companies, dormant companies, and companies with no revenue for the year. The filing requirement applies regardless of your business activity or size.
Here’s a quick breakdown:
Required to file:
- Private Limited Companies (Pte Ltd)
File within 7 months after the end of your financial year. - Public Companies
Hold an AGM and file within 5 months after the financial year-end. - Dormant Companies
Still need to file annual returns. Some may be exempt from submitting financial statements if they qualify as an Exempt Private Company (EPC).
- Private Limited Companies (Pte Ltd)
Not required to file:
- Sole Proprietorships and General Partnerships
These business types are not required to file annual returns with ACRA. - Limited Liability Partnerships (LLPs)
LLPs file Annual Declarations, not annual returns.
- Sole Proprietorships and General Partnerships
For example, if your financial year ends on 31 December, a private limited company must file its annual return by 31 July of the following year. Public companies would need to file by 31 May.
Filing within the correct window helps ensure that your company stays compliant and all updates are reflected in the public register.
ACRA annual return filing deadlines
Every company in Singapore must meet key compliance deadlines tied to its financial year-end (FYE). These include holding your AGM (if required), filing your annual return with ACRA, and submitting your corporate tax return to IRAS.
Getting the sequence and timing right helps your company stay compliant throughout the year.
Key deadlines at a glance
| Compliance Task | Deadline |
| Hold Annual General Meeting (AGM) | Within 6 months after financial year-end (FYE) |
| File Annual Return with ACRA | Within 7 months after FYE |
| File Corporate Tax Return (IRAS) | By 30 November |
Note: Companies with a share capital and a branch register outside Singapore must file within 8 months after FYE (private) or 6 months after FYE (listed).
Before you file: Financial Statements and AGM requirements
Annual return filing isn’t just about submitting a form. There are two important steps to complete before you can file: preparing your financial statements and, if required, holding your Annual General Meeting (AGM). These steps help ensure your company records are complete, accurate, and ready for submission to ACRA.
Prepare your financial statements
Your financial statements show the financial health of your company for the past financial year. Depending on your company’s size and structure, they may need to be audited and submitted in XBRL format through ACRA’s BizFinx tool.
Common documents include:
- Statement of Financial Position (Balance Sheet)
- Statement of Comprehensive Income (Profit & Loss)
- Statement of Cash Flows
- Statement of Changes in Equity
- Notes to Financial Statements
Companies that qualify as small or dormant may be exempt from audit. If you’re an Exempt Private Company (EPC), you may not need to submit full financials unless specifically required.
Hold your Annual General Meeting (AGM)
Before you file your annual return, you may need to hold an Annual General Meeting (AGM). An AGM is a formal meeting where directors present financial statements to shareholders and address any questions about the company’s performance.
If you run a private company, you may not need to hold an Annual General Meeting (AGM), but only if certain conditions are met.
You don’t need an AGM if your company is private and:
- All members have passed a resolution to dispense with holding AGMs; or
- Financial statements are sent to all shareholders within 5 months after FYE and no shareholder requests an AGM; or
- The company is a private dormant relevant company exempt from preparing financial statements.
However:
- If a shareholder asks for an AGM at least 14 days before the end of the 6th month after FYE, you must hold one within that 6-month window
- If a shareholder or auditor asks for a meeting after receiving the financials, you must hold it within 14 days of their request
Note: Dormant companies that don’t need to prepare financial statements are usually exempt unless someone requests a meeting.
Skipping AGMs permanently
Private companies can also pass a written resolution to skip AGMs entirely. In that case, key decisions are made in writing and submitted with your annual return.
Still, if a member later asks for an AGM, you’ll need to hold one.
In short: Most private companies can skip AGMs if they circulate financials on time and no one objects. Public companies must still hold AGMs.
How to file annual return with ACRA using Bizfile
Bizfile is ACRA’s online portal for filing your annual return. Once your financial statements and AGM details (if required) are ready, the process is straightforward. Here’s a clear step-by-step guide to help you file correctly in 2026.
Step 1: Log in to Bizfile
- Go to www.bizfile.gov.sg
- Click “Login” on the homepage.
- Select “Business User” and log in using Corppass via Singpass (you’ll need to be authorised to act on behalf of the company).
Step 2: Select the entity and go to the annual filing section
- Once logged in, select the entity you’re transacting for.
- From the mega menu, go to “Annual filing”. Under “Local company”, click “File annual returns”.
- On the introduction screen, click “Start”.
Step 3: Confirm company details
Bizfile will display your company’s UEN, name, and registered address.
Verify the information. If any changes are needed, use the “Update entity information” eService under the “Manage” tab before proceeding.
Step 4: Financial Year End (FYE) and company type
- Confirm the FYE date.
- Select the company type and status for the financial period (e.g., Exempt Private Company, Private Company Limited by Shares, Dormant Company, etc.).
- Based on your selection, Bizfile will prompt you to:
- Confirm if your company qualifies as a small company (exempt from audit)
- Declare solvency status
- Declare dormancy status, if applicable
Step 5: Declare AGM details
Choose the appropriate AGM option:
- Enter AGM date, or
- Indicate exemption and provide the date financial statements were circulated (must be within 5 months of FYE)
Step 6: Upload financial statements
Upload requirements depend on your company type and audit status:
- XBRL + PDF for most companies (use BizFinx prep tool before uploading)
- PDF only for Exempt Private Companies or Dormant Companies exempt from XBRL
- No upload needed for dormant relevant companies exempt from preparing FS
Step 7: Director and audit declarations
- Select the director(s) who signed the Statement by Directors.
- Indicate:
- The accounting standards used
- The nature of the financial statements
If your company is dormant and exempt, choose “Not applicable” for both fields.
Step 8: Disclose directors’ interests (if applicable)
Declare if the directors’ statement includes interests in shares/debentures.
If no, upload confirmation that all shareholders consented to non-disclosure.
If yes, provide details or attach ACRA’s exemption approval, if applicable.
Step 9: Additional Registers (Controllers, Nominee Directors/Shareholders)
For each register, indicate:
- Whether the entity is exempt from maintaining it, or
- The location where the register is maintained
Applies to:
- Register of Controllers
- Register of Nominee Directors
- Register of Nominee Shareholders
Step 10: Review, declare and pay
- Click “Review and confirm” to double-check all details.
- Tick the declaration checkbox and click “Proceed to payment”.
- Filing Fee: $60
- Choose your payment method and click “Make payment”.
Step 11: Confirmation and acknowledgement
- Upon successful submission, you’ll see an acknowledgement page and receive a receipt.
- A notification will be sent to your Bizfile Inbox with a link to download your free Business Profile.
What happens if you miss the annual return filing deadline?
Filing your annual return after the deadline will incur a late lodgement fee and may also trigger enforcement action by ACRA, such as composition offers or prosecution. The penalty amount depends on how overdue the return is, and repeated delays can affect your eligibility as a director or lead to strike-off action.
Late Lodgement Fees for Annual Return (Section 197 of the Companies Act 1967)
Delay Period | Penalty Amount (per filing) |
Within 3 months after the deadline | $300 |
More than 3 months after the deadline | $600 |
Note: These fees are imposed at the point of filing a late annual return. ACRA may offer a composition sum of at least $500 in lieu of prosecution, which is separate from the standard late lodgement fee imposed at the time of filing.
Note on other statutory filing breaches
The late lodgement fees above apply only to annual return filings under Section 197.
For other statutory lodgements, such as director changes or registered address updates, different penalties apply:
- $50 if filed within 3 months of the due date
- $200 if more than 3 months late
(Applicable for non-AR filings due on or after 9 Dec 2024)
Additional compliance risks
- Late filing status becomes part of your company’s public record on Bizfile
- Directors may be disqualified for repeated filing breaches
- ACRA may strike off a company if it has reasonable cause to believe it is no longer operating (e.g., after repeated failures to file ARs)
How to avoid late filing
- Track your company’s financial year-end (FYE) and set reminders
- Prepare financial statements early and clarify AGM requirements
- File your annual return within 7 months of FYE (for private companies)
- Apply for an Extension of Time (EOT) if needed
- Use a corporate service provider to manage deadlines and handle ACRA submissions
Filing on time helps keep your company in good standing and ensures smooth interactions with banks, investors, and government agencies.
Common annual return filing problems and how to solve them
Filing with ACRA isn’t always straightforward. These are the challenges most companies run into and how to deal with them.
Challenge 1: Uncertainty about financial statement format
Many companies are unsure whether they need to file in XBRL format, or whether they qualify to submit a PDF or simplified version.
Solution:
Use ACRA’s BizFinx preparation tool to create compliant XBRL files. Exempt Private Companies (EPCs) and some dormant companies may submit unaudited financial statements in PDF. Check your exemption status before filing.
Challenge 2: Changes in company structure
If your company has changed directors, issued shares, or updated its registered address, you may not know whether to reflect that during annual return filing.
Solution:
Make sure all changes are filed with ACRA before submitting your annual return. Use Bizfile’s “Update Entity Information” section to keep your records accurate.
Challenge 3: Missed or confusing AGM requirements
Some companies aren’t sure if they need to hold an AGM or how to claim exemption properly.
Solution:
Private companies can skip the AGM if all shareholders agree and financial statements are circulated within 5 months of the FYE. If required, schedule the AGM early and record the date clearly for annual return filing.
Challenge 4: Unfamiliarity with Bizfile
New business owners often find Bizfile hard to navigate, or don’t know where to begin.
Solution:
Follow the step-by-step process on Bizfile’s “File Annual Return” page. If needed, engage a registered filing agent or corporate secretary to handle the submission for you.
Challenge 5: Tight filing deadlines
Preparing everything at the last minute increases the chance of errors or missed steps.
Solution:
Set reminders based on your FYE. Preparing your documents 1 to 2 months in advance gives you time to fix issues and avoid late filing penalties.
Your annual return filing checklist is sorted.
How Sleek helps with annual return filing
Annual return filing often falls into that category of tasks that are “supposed to be simple” but end up taking hours. You’re checking what format your statements need to be in, wondering if you need an AGM, and trying to make sense of Bizfile screens you’ve never seen before.
Sleek can help here.
- We understand the process inside out. From financial statement formats to AGM exemptions, we help you apply the rules correctly.
- We take care of the details. Preparing, reviewing, and submitting your annual return through Bizfile is done for you, with nothing left unclear or rushed.
- We help you avoid late fees and admin stress. Filing on time isn’t just about knowing the date; it’s about being ready. We help you stay ahead of deadlines with reminders and ongoing support.
- We support all types of companies. Whether you’re a solo director, running a dormant company, or managing multiple entities, we adapt the filing process to your structure.
Sleek’s role is to give you clarity, confidence, and space to focus on your business. You don’t need to become an expert in ACRA filing. That’s what we’re here for.
You manage the business. We’ll make sure it stays compliant.
Overdue or unsure about your annual return filing?
FAQs on ACRA annual return filing in Singapore
Is annual return filing the same as corporate tax filing?
No, annual return filing and corporate tax filing are two separate compliance requirements in Singapore. The annual return is submitted to ACRA to update your company’s information, such as shareholders, directors, and financial year-end, while corporate tax filing is submitted to IRAS to report your income and tax liability. Both are mandatory and must be completed independently.
What information is included in an ACRA annual return?
An annual return includes key company details such as your company name, UEN, registered office address, business activities, share capital, names of directors and shareholders, financial year-end, and AGM status. If required, financial statements must also be submitted. The AR must also include the date the financial statements are made up to and the AGM date if an AGM was held. This filing keeps ACRA’s public register current.
Do I still need to file if my company didn’t make any money?
Yes, annual return filing with ACRA is still required even if your company had no revenue or activity during the year. ACRA uses the annual return to confirm that your company remains registered and compliant. You may qualify for financial statement exemptions, but filing is still necessary.
Do I need to file if my company is dormant or had no revenue?
Yes, dormant companies must still file an annual return with ACRA. However, they may be exempt from preparing and submitting full financial statements if they qualify as an Exempt Private Company (EPC). Dormant status does not waive your obligation to file the return.
I just incorporated my company. Do I need to file an annual return this year?
Not necessarily. Your first annual return is due only after your company completes its first financial year. For example, if you incorporated in May and set your financial year-end as December, your return would be due seven months after that. Always check your company’s FYE to plan ahead.
I’m the only director and shareholder. Do I still need to hold an AGM?
If your company is private and you circulate financial statements to all shareholders within five months of the financial year-end, you may be exempt from holding an AGM. If you’re the sole shareholder, you can pass a written resolution and circulate financials to qualify for AGM exemption under Section 175A of the Companies Act 1967.
Can I file my annual return without a corporate secretary?
Yes, you can file your annual return yourself using Bizfile if you’re comfortable with the process and aware of ACRA’s requirements. However, many companies choose to appoint a corporate secretary or filing agent to avoid errors, missed deadlines, or uncertainty about exemption rules or formats.
When is my annual return actually due?
For private companies, your annual return is due within seven months after your financial year-end (FYE). For public companies, the deadline is five months after FYE. For example, if your FYE is 31 December, your annual return must be filed by 31 July the following year.
What are the consequences of not filing an annual return with ACRA?
If your company does not file its annual return, ACRA may impose a late penalty of $300 if it is filed within three months after the deadline, or $600 if it is more than three months late. Persistent non-compliance may also lead to the disqualification of directors or strike-off actions.
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