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Late Lodgement Fees (other than for late lodgement of Annual Return)

  • Companies and directors are required to comply with a number of statutory obligations under the Companies Act, Cap 50 e.g. to hold an Annual General Meeting (AGM) within a given time. Some of these statutory obligations require the companies or its directors to lodge documents with ACRA within a certain time frame e.g. an Annual Return (AR), lodgement to update ACRA on change of registered business address or resignation of directors.
  • When a company or a director commits a breach, ACRA may take enforcement action and exercise discretion to compound the breach if the offender pays a composition sum.
  • If the breach pertains to non-filing of a statutorily required document, a late lodgement penalty is payable in addition to the composition sum, if the company or director lodges the document late.
  • As such, it is important to distinguish a composition sum from a late lodgement penalty.
  • For more information on composition sums and late lodgement penalty for breaching AGM or AR obligations, please click here.
  • The amount of late lodgement penalty for any other form of lodgement other than for late lodgement of AR is listed in the table below.  The late lodgement penalty payable will also be indicated when filer submit the lodgement via BizFile+ portal.
Length of Default (Days) Late Lodgement Fee
Not more than 30 days $50
Between 31 days to 60 days (Both days inclusive) $75 
Between 61 days to 90 days (Both days inclusive) $100 
Between 91 days to 180 days (Both days inclusive) $150 
Between 181 days to 365 days (Both days inclusive) $200 
Between 366 days to 730 days (Both days inclusive) $250 
Between 731 days to 1095 days (Both days inclusive) $300 
More than 1096 days $350

Example 1

ABC Company Private Limited has changed its registered office from 123 Yarra Road Singapore 123456 to 987 Aroozoo Lane Singapore 987654 on 15 March 2012. The company lodged the prescribed form online via BizFile+ on 23 May 2012. The company has breached section 143(1) of the Companies Act. Section 143(1) states that when there is a change in the registered office address of any company, the company must lodge a prescribed form online via BizFile+ within 14 days after the change. The late lodgement penalty imposed on the company is as follows:

Requirements Due Date Lodgement Date Period of Default Late Lodgement Penalty
Section 143(1) 29 March 2012 23 May 2012 30 March 2012 to 23 May 2012 $75

Example 2

Mr David Tan of ABC Company Private Limited has resigned as a director on 20 June 2012. The company has appointed another director, Mr Justin Lim on the same date. The company lodged the prescribed form online via BizFile+ on 13 September 2012. The company has breached section 173A(1)(b) of the Companies Act. Section 173A(1)(b) states that the company shall lodge with the Registrar within 14 days after a person becomes or ceases to be a director of the company. The late lodgement penalty imposed on the company is as follows:

Requirements Due Date Lodgement Date Period of Default Late Lodgement Penalty
Section 173A(1)(b) 4 July 2012 13 September 2012 5 July 2012 to 13 September 2012 $100 for each cessation and appointment of a director
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