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 1967 [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, then quite apart from the possibility of having to pay a composition sum, if the company or director wishes to lodge the document late, there is also late lodgement penalty payable.
- 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.
- If you wish to find out how much is the late lodgment penalty for any other form of lodgment other than for late lodgment of AR, the following are the late lodgment penalties. Filers who access our online filing system – Bizfile will also be prompted on Bizfile on the amount payable:
For Companies
| Length of Default (Months) | Late Lodgement Fee |
| Within 3 months | $50 |
| More than 3 months | $200 |
Applicable for filing due date on or after 9 December 2024
Scenario: Change of Registered Office Address
ABC Company Private Limited has changed its registered office from 123 Yarra Road Singapore 123456 to 987 Aroozoo Lane Singapore 987654 on8 December 2024. The company lodged the prescribed form online via Bizfile on 30 December 2024. 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) | 22 December 2024 | 30 December 2024 | Within 3 months after the filing due date | $50 |
Scenario: Change in Company Directors
Mr David Tan of ABC Company Private Limited has resigned as a director on 2 December 2024. The company has appointed another director, Mr Justin Lim on the same date. The company lodged the prescribed form online via Bizfile on 16 June 2025. 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) | 16 December 2024 | 16 June 2025 | More than 3 months after due date | $200 for each cessation and appointment of a director |
