Logo of Accounting and Corporate Regulatory Authority (ACRA)

Accounting and Corporate Regulatory Authority (ACRA)

As  many of you are aware of, Singapore incorporated companies are subject to staying compliant with Accounting and Corporate Regulatory Authority (“ACRA”). If you are unable to hold your Annual General Meeting or lodge Annual Return on time, penalties will be imposed in accordance to the Companies Act.

For one reason or another, if you miss the filing deadline for Annual Return, you have to submit the Annual Return and pay annual return filing fee and the penalties imposed according to the Companies Act. Many of you wonder, in such situations, how to make appeal to ACRA to waive late filing penalties or composite fines. If you are interested in writing to ACRA for the waiver of fines or penalites, here is a brief guide on how you can do so.

AGM and AR beaches
A person who wishes to make representations to ACRA to review the summons issued against him (for example, to reduce the number of charges) or to reduce the composition sum or late filing penalty (for late filing of AR) would have to download a “Representation Form” from this link and provide the basis for his representations. Supporting documents (if any) must be attached. The completed Representation Form must be sent to ACRA (Attention: Compliance Department) by:

  • Fax to ACRA at: 6225 1676
  • Email to ACRA at: acra_cd@acra.gov.sg
  • Posting or delivering to ACRA at: 10 Anson Road, #05-01, International Plaza, Singapore 079903

Other breaches
A person who wishes to make representations to ACRA to review the summons issued against him (for offences other than those cited in paragraph 42) or to reduce the composition sum would also have to download a “Representation Form” from this link and provide the basis for his representations. Supporting documents (if any) must be attached. The completed Representation Form must be sent to ACRA (Attention: Investigation Department) by:

  • Fax to ACRA at: 6225 1676
  • Email to ACRA at: acra_id@acra.gov.sg
  • Posting or delivering to ACRA at: 10 Anson Road, #05-01, International Plaza, Singapore 079903

ACRA will require time to consider each representation and we may take up to 8 weeks to do so. At times, ACRA may request for additional information or supporting documents to support a claim made in the representation.

Please note that representations are rarely acceded to after consideration.

For further information, please refer to ACRA website here.