| 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 |
Below are examples of other type of penalties that are imposed for late lodgement of documents (other than Annual Return).
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 2007. The company lodged the prescribed form online via BizFile on 3 May 2007. The company has breached section 143 of the Companies Act. Section 143 states that when there is a change in the registered office address of any company, the company must file a prescribed form online via BizFile within 14 days of the change. The penalty imposed on the company is as follows:
| Legal Requirements |
Due Date to File Notification |
Date of Notification |
Period of Default |
Penalty |
| Section 143 |
29 March 2007 |
3 May 2007 |
30 March 2007 to 3 May 2007 |
$75 |
Example 2
Mr David Tan of ABC Company Private Limited has resigned as a director on 20 June 2007. The company has appointed another director, Mr Justin Lim on the same date. The company lodged the prescribed form online via BizFile on 30 September 2007. The company has breached section 173(6)(a)(i) of the Companies Act. Section 173((6)(a)(i) states that the company shall lodge with the Registrar within one month after a person becomes or ceases to be a director of the company. The penalty imposed on the company is as follows:
| Legal Requirements |
Due Date to File Notification |
Date of Notification |
Period of Default |
Penalty |
| Section 173(6)(a) (i) |
20 July 2007 |
30 September 2007 |
21 July 2007 to 30 September 2007 |
$100 for each cessation and appointment of a director |