AGM and Annual Return Breaches
Failure to submit the Annual Return will incur late lodgement penalties. A person who wishes to appeal for a waiver or reduction of those penalties must submit ACRA’s Late Lodgment Appeal Form, state the basis for the appeal, and attach any supporting documents to the form.
ACRA has replaced the downloadable Representation Form with this online form. Appeals are no longer submitted by email or by post.
Other Breaches
A person who wishes to make representations to ACRA to review a summons issued against them, for offences other than those covered by ACRA’s enforcement approach, or to ask for a reduction of the composition amount after rectifying the breach, uses the same Late Lodgment Appeal Form and attaches the supporting documents to it.
ACRA takes about four weeks to review an appeal, depending on its complexity, and may take longer during peak periods or if it needs clarification. At times ACRA may request additional information or supporting documents to support a claim made in the appeal.
Submitting an appeal does not postpone court proceedings. Any scheduled court dates must still be attended while the appeal is being processed.
Please note that appeals are rarely acceded to after consideration.
ACRA’s office is at Revenue House, 55 Newton Road, #03-02, Singapore 307987, for general correspondence and deliveries. Appeals themselves must go through the online form above.
For further information, refer to ACRA’s guidance on submitting an appeal.