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Extension of Time

An Extension of Time (EOT) to file an Annual Return (AR) is applicable only to companies with financial year ending (FYE) on or after 31 August 2018.

You can apply for an EOT of up to 60 days to file the AR. As it may require at least 14 working days to process the application, it is advisable to submit your application via Bizfile at least 14 working days before the due dates. The fee for each application is $200 and is non-refundable.

Either a company officer, or a corporate service provider representing the company, may apply for an EOT as follows:

Step 1

Login to Bizfile and navigate to "Annual Filing" eService.

Step 2

Select the appropriate entity (i.e. Local Company / Foreign Company / Limited Liability Partnership) from the menu on the left.

Step 3

Select the relevant eService under “Extension of time” (under the appropriate entity type).

Step 4

Provide the reasons for the application. All Companies (listed or unlisted) are to attach the reasons for the application along with any relevant documents (not limited to):

  • (a) a letter from a director requesting the extension and explaining the need for additional time (i.e., to allow the accountant to complete the audit);
  • (b) correspondence from your auditor outlining the reason for the delay and to provide indicative timeline for completion of the audit;
  • (c) a letter from a director explaining a change of auditor that occurred between / during FYE date and AR due date;
  • (d) any comments by SGX on the applications (applicable to listed entities)
Step 5

Ensure that the transaction is completed, following payment of the application fee of $200, an acknowledgement page will be shown upon successful completion of the transaction.

Processing time: ACRA requires at least 14 working days to process the EOT application. This could take a little longer, during peak periods or if further clarifications are needed from you. As such, it is advisable to submit your application via Bizfile at least 14 working days before the due dates.

Further Extension of Time

If the company is still unable to file AR after the extended due date, you may apply for a further EOT. ACRA is unlikely to grant a further extension of time unless strong supporting reasons are provided.

The fee for each application is $200 and is non-refundable. Please submit the application through Bizfile. 

Please ensure application details are correct before submission and payment. Under the Companies (Fees and Late Lodgment Penalties) Regulations 2015, the EOT application fee is non-refundable in all cases including withdrawal of application or appeal. This includes rejected applications.

Applications after Due Date

You will not be able to submit your EOT or further EOT applications on Bizfile if the due date has passed. For queries on this matter, please write in to ACRA_CD@acra.gov.sg.



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