Start the historical annual-return workflow
The guide was last updated on 22 April 2021. It directs users to www.vcc.bizfile.gov.sg, login via CorpPass and select eServices then Annual Return. Review the checklist, continue to the form and use Search to select the VCC for which the return is being filed. The screenshots illustrate that version of the system. The PDF does not provide an annual-return statutory deadline, so neither a filing period nor an extension entitlement should be inferred from these navigation steps.
Investment strategy, activity and register locations
Enter or select the VCC’s investment strategy, identify its status and answer whether it was listed on a securities exchange during the financial period. The screenshot distinguishes active status from dormancy throughout the entire financial period. For both the controllers or beneficial-owners register and the nominee-directors register, it offers the VCC’s registered office, the registered office of its manager appointed under section 46(1) of the VCC Act, the eligible financial institution’s registered office, or exemption from keeping the register. These options require the applicable factual and legal basis; the existence of an exemption button does not mean every VCC is exempt.
Record the AGM position
Select whether the VCC is required to hold an AGM and continue. The screenshot shows three routes: an AGM is required; exemption where statements have been sent to members and no AGM request has been received; or an effective resolution passed by all members dispensing with AGMs. These are the interface’s alternatives, not a complete account of statutory conditions or timing. The selected route should match the VCC’s position rather than using the exemption as a way to skip financial-statement information.
Enter financial metrics and upload the statements
Select currency and enter total assets, net assets, income or revenue, and profit before tax or total returns before tax. Upload the AGM copy of financial statements as a PDF of no more than 5 MB and select the director who signed the directors’ statement. The screenshots explain that a full set of VCC statements and individual sub-fund statements, where applicable, should be attached as tabled at the AGM, or as sent to shareholders when an AGM has been dispensed with. Use the correct VCC or sub-fund record, currency and figures; the sample names and numbers are not data for another filing.
Provide the audit particulars
Confirm that the statements have been audited. Enter the independent auditor’s report date and the auditing public accounting entity’s UEN; the screen also displays its name. Select the signing auditor and the financial year in which that auditor was first appointed. Record the audit-opinion type, whether the report identifies a material uncertainty related to going concern, the auditing standards used, and whether the auditor considers the required accounting and other records properly kept. These are distinct questions: the guide does not treat an audit-completion tick as a substitute for the opinion or going-concern answers.
Complete each applicable sub-fund tab
A VCC with sub-funds must select the numbered sub-fund tabs to provide each sub-fund’s statements and financial information. The guide repeats the currency, four financial metrics, PDF upload, director selection, audited confirmation and all auditor-report particulars for these records. The screenshot shows separate VCC and sub-fund identifiers in the tab list. Complete the relevant records rather than assuming the umbrella’s entry automatically supplies every sub-fund’s figures and audit information. Although the upload label repeats VCC terminology, the numbered instruction expressly concerns the selected sub-fund.
Declare, review and finish
Accept the declaration and continue. The screenshot labels the declaration for a director or secretary and addresses truth, correctness and potential liability for false or misleading information. Review the preview, including entity identity and the information entered throughout the return. Select Finish only when correct; otherwise return with Previous to edit. This sequence provides a review opportunity before payment, rather than treating the preliminary form entries as completed filing evidence.
Payment and confirmation records
Use Make Payment and then check the payment-confirmation page. The historical example displays S$1,600, a completed annual-return transaction, payment date and method, transaction number, receipt number, electronic-payment reference and ARN. It also provides Print and View Receipt controls. The amount and sample credit or debit card payment are illustrations, not a current tariff or exhaustive list of payment methods. Retain the actual confirmation and receipt so the filing can be matched to the correct VCC and transaction.
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 ↗