The original legislation and payment rules
These twelve-page regulations were made on 21 December 2015, gazetted at noon on 31 December and took effect on 3 January 2016. Transactions include filing or delivering documents, applications and requests, undertakings and declarations, and access to records. Fees may apply to electronic or other channels, and non-payment can result in refusal, including refusal to accept a document. Late penalties are additional to transaction fees. Payment follows the Registrar’s directions, while waiver, refund or remission is discretionary. However, fees for withdrawn applications or appeals cannot be refunded despite that general discretion. All amounts below describe the original historical schedule.
Categories 1–5: names, registration, annual returns and conversion
Name and name-change applications cost S$15. Incorporation of public companies with or without share capital, incorporation of private companies and registration of foreign companies cost S$300. Annual returns cost S$60; conversion costs S$40; and a Notice of Error costs S$60. The five conversion types are unlimited companies to companies limited by shares, unlimited companies to companies limited by guarantee, limited to unlimited companies, public to private companies limited by shares, and private to public companies limited by shares. The name entries cite sections 27(10), 27(12), 378(11) and 28(2); the error-notice entry cites section 12C(1).
Categories 6–9: extensions and other S$200 applications
The S$200 extension entries cover laying statements under sections 201(4) and 201(6), branch lodgement under section 373(10), and foreign-company preparation or lodgement under section 201(4) read with section 373(3)(b). An AGM extension under section 175(2) and a directed name-change application under sections 27(2A) or 28(3A) each cost S$200. Six other S$200 applications concern ministerial approval for holding, selling, mortgaging or transferring land under section 23(2); omitting Limited or Berhad under section 29(1) or (2); exemption from accounting standards under section 201(12); waiver of documents about foreign-company Singapore operations under section 373(12); foreign-company audit, form or content relief under section 373(13); and statement or directors’ statement form or content relief under section 202(1). Payment does not guarantee approval.
Categories 10–11: charges and amalgamation
Charge filings cost S$60. The entries cover charge particulars under section 131(1), debenture series under section 131(5), multiple issues in a series under section 131(6), acquisition of charged property by local or registered foreign companies under sections 133(1) and 141, foreign-company charges created before registration, and charged-property acquisitions before registration under section 133(1). Amalgamation under section 215E(1) costs S$400 whether an existing or new company survives. If a new company is formed, a separate S$300 registration fee is payable; the S$400 does not include that registration.
Category 12: eleven certificate categories
Certificates cost S$50 for incorporation under section 19(7), constitutional alterations under section 26(7), a new name under section 28(5), unlimited or limited conversions under section 30(3A), public or private conversions under section 31(5), foreign-company registration under section 371(2), land approval under section 23(5), omission of Limited or Berhad under section 29(9), commencement of business or borrowing under section 61(7), charge registration under section 134(3), and amalgamation under section 215F(4). Conversion certificates cover all three unlimited/limited variants and both public/private directions. The certificate charge is distinct from the fee for the underlying transaction.
Categories 13–16: alternate addresses, resignation, extracts and inspection
An alternate address under section 173A(2) costs S$40. Consent to premature resignation by an auditor of a public-interest company or its subsidiary under section 205AB(1)(a) costs S$200. Extracts under section 12(2)(b) cost S$11 without attachments or S$26 with attachments; certification costs S$1 per page electronically or S$2 per page manually. Inspection of officer registers under section 173(1) and private-company member registers under section 196A costs S$20 per register. A company, its officers and its members may inspect that company’s own registers without charge. This is a specific own-company exemption rather than free access to every company’s register.
The annual-return charge and every other late-penalty band
The original second schedule specifies S$300 for a late annual return under section 197, independently of the table for other documents. For those other documents, delay after the deadline attracts S$50 up to 30 days; S$75 for 31–60 days; S$100 for 61–90 days; S$150 for 91–180 days; S$200 for 181–365 days; S$250 for 366–730 days; S$300 for 731–1,095 days; and S$350 after 1,095 days. These bands should not be substituted for the original annual-return entry. Neither the historical annual-return amount nor the other 2015 rates should be presented as current prices without checking subsequent legislation.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗