Effective 21 March 2023 Page 1 of 3
Appeal Form for Late Filing of Annual Return/Annual Declaration
This form may take you 10 minutes to complete.
Important Information:
1. Most entities file their Annual Returns/Declarations (AR/AD) on time, and
majority of appeals are rejected.
2. Your appeal may be rejected if the entity had filed AR or AD late in the past.
Your appeal must be accompanied with digital copies of relevant supporting
documentary proof. Your appeal will not be assessed if the form is
incomplete/non-compliant or non-submission of supporting
documentary proof.
3. All entities are encouraged to file the AR/AD whilst waiting for the
appeal to be reviewed.
4. If you have received a summons to attend court, you MUST attend court
on the mentioned date and time while awaiting the outcome of your
appeal.
5. This form is to be filled and signed by one of the entity’s officers
(Director/Partner/Manager).
6. Please submit your appeal form and supporting documents in PDF format to
ACRA at acra_c[email protected].sg.
7. ACRA may take up to 4 weeks upon receipt of your appeal and all supporting
documents to inform you of the outcome of the appeal. This may take longer
if further clarifications are required.
Effective 21 March 2023 Page 2 of 3
Part 1 – Particulars of Applicant
*Contact details should be updated in BizFile
+
if there are any changes
Salutation (Mr/Ms/Mrs/etc.):
Name:
NRIC/FIN/Passport No.:
Nationality:
Date of Birth:
Contact No.:
Email Address:
Address:
Part 2
–
Details of Entity
/Summons Details
Name of Entity:
UEN:
Summons(es) Number (if any):
Date of Court Mention (if any):
Part 3
–
Request for waiver/reduction of late filing penalty
Others (please specify):
Part 4 – Reason(s) for Appeal
Effective 21 March 2023 Page 3 of 3
Part 5
–
Documents Required
For AR-related for a company, please provide all the information below:
i. Financial Year Ended (FYE) date(s) of the AR(s) you are appealing for:
_______________________________________________________________________
ii. Annual General Meeting (AGM) date(s) of the outstanding AR(s) you are appealing for:
_______________________________________________________________________
iii. Copy/copies of the minutes of the AGM(s) convened.
AND
1
Company with sole director
Documentary evidence to support
that you are receiving financial
assistance from a government body
(if applicable)
Arrears of Utilities, Services and
Conservancy Charges bill, HDB
rentals (if applicable)
Individuals’ latest 6 months’ CPF
contribution history statement
Individuals’ latest Income Tax Notice
of Assessment
Supporting documents on Dormancy
(e.g., Notification from IRAS on
company’s waiver to submit Income
Tax Return)
For undischarged bankrupts, the
Bankruptcy Order from Court and
letter from the Official Assignee
Letter/medical report (e.g.,
hospitalisation records from a
medical institution)
Company with more than 1 director
Company’s latest 3 Years Income
Tax Notice of Assessment
(if applicable)
Company’s latest 3 Years Form C
/
C-S (if applicable)
Company’s latest 6 months bank
statements
Supporting documents on Dormancy
(e.g., Notification from IRAS on
company’s waiver to submit Income
Tax Return)
Any other relevant documents to support the appeal
Part 6
–
Declaration
By signing this form, I acknowledge that all information provided by me is true and correct.
I understand that by giving of false information is a criminal offence for which I may be
subject to prosecution and sentenced to a fine and/or imprisonment if convicted for giving
false information.
Note: This form is to be filled and signed by one of the entity’s officers (Director/Partner/Manager).
Name of Authorised Person:
Signature:
Designation:
Date:
1
You are encouraged to log into your CPF and IRAS accounts via SingPass to obtain digitalized copies of the CPF
statements and Income Tax Notice of Assessments.