Annual return by companies
197.—(1)  Every company shall lodge a return with the Registrar —
(a)in the case of a company having a share capital and keeping a branch register in any place outside Singapore, within 60 days after its annual general meeting; and
(b)in any other case, within 30 days after its annual general meeting.
(2)  The return referred to in subsection (1) —
(a)shall be in such form;
(b)shall contain such particulars and information; and
[Act 15 of 2017 wef 31/03/2017]
(c)shall be accompanied by such documents,
as may be prescribed.
(3)  The particulars to be contained in, and the documents that are to accompany, the return referred to in subsection (1) may differ according to the class or description of company prescribed.
(4)  Notwithstanding subsection (1), if a company has dispensed with the holding of its annual general meeting under section 175A in relation to a calendar year, the annual return for that calendar year shall be lodged with the Registrar —
(a)in the case of a company having a share capital and keeping a branch register in any place outside Singapore, within 60 days after the start date; or
(b)in any other case, within 30 days after the start date.
(5)  In subsection (4) —
“balance-sheet”, “consolidated financial statements”, “financial statements” and “parent company” have the same meanings as in section 209A;
“calendar year” includes such period beyond the calendar year as may be extended by the Registrar under section 175(2) for holding the annual general meeting;
“start date” means the later of the following dates:
(a)the date on which the company sent a copy of its financial statements or, in the case of a parent company, a copy of the consolidated financial statements and balance-sheet (including every document required by law to be attached thereto), to all persons entitled to receive notice of general meetings of the company under section 203(1); or
(b)the date on which all resolutions of the company by written means (where such resolutions would have been passed at the annual general meeting if it had been held) were passed.
(6)  If a company fails to comply with this section, the company and every officer of the company who is in default shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $5,000 and also to a default penalty.
[Act 36 of 2014 wef 03/01/2016]