1. WHAT IF YOU LATE FOR ANNUAL GENERAL MEETING
Annual Return vs Annual General Meeting (AGM)
Composition Fine vs Late Lodgement Fees
Notice from ACRA
Summon from Court
Warrant Arrest from Court
Application extension of time

2. Annual General Meeting (AGM) vs Annual Return Filing
 AGM is the meeting must held annually by all Pte Ltd Company to approve the financial year end report
 Report must be presented during the AGM
ANNUAL RETURN (AR ) FILING
After held of AGM, Company need to declare with ACRA via AR filing

3. Composition Fine/ Late filing fees
What if late for AGM ?
Every Pte Ltd Company must have year end .
( Please click here How to fixed year end for more detail )
Example :
Year end Fixed : 31 March 2018
Due date under section 201 : 30 September 2018
Due date under section 175 : 30 November 2018
Only lodge in on 31 January 2019
Section
Composition Fine/ Late filing fees
201
S$300
175
197
iii

4. Composition Fine vs Late Lodgement Fees
Composition sum is based on breach per section .
LATE LODGEMENT FEES
Late Lodgement Fees will be imposed at the lodgement time .

5. Composition Fine vs Late Lodgement Fees

6. Requested to attend Court Hearing
Notice From ACRA
Received notice and is offered to pay compound fine of S$600 per breach section
Stage 1 :
Action from ACRA
NO action is taken
Requested to attend Court Hearing

7. ACTION TAKEN BY COURT Court Summon and 3 option given : Stage 2 :
Action from Court
Plead GUILTY to the Charges
Claim Trial
Seek an adjournment
NO Action Taken from Director

8. ISSUED WARRANT OF ARREST
Not attend the Court
Stage 3 :
Issued Warrant of Arrest
Issue of Warrant of Arrest
ACRA offer Compound of Composition Fine S$900 per section
Cancel of Warrant of Arrest

9. How much to pay for extension of time ?
30 days
S$200 per section OR
60 days
S$200 per section
** You are given option to apply for 30 days OR 60 days
** Total number of extension of time is 60 days
** You may proceed to another 30 days extension of time if your 1st extension time (30 days) is due

10. Relevant News link All You AGM question answered here What is AGM
New Annual Return filing penalties

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