Annual return by companies
197.—(1)  Every company, other than a company mentioned in subsection (1A), must lodge a return with the Registrar after its annual general meeting —
(a)in the case of a listed company, within 5 months after the end of its financial year; and
(b)in any other case, within 7 months after the end of its financial year.
[Act 15 of 2017 wef 31/08/2018]
(1A)  A company having a share capital and keeping a branch register in any place outside Singapore must lodge a return with the Registrar after its annual general meeting —
(a)in the case of a listed company, within 6 months after the end of its financial year; and
(b)in any other case, within 8 months after the end of its financial year.
[Act 15 of 2017 wef 31/08/2018]
(1B)  The Registrar may, if the Registrar thinks there are special reasons to do so, extend any period within which a company must lodge a return under subsection (1) or (1A) —
(a)upon an application by the company; or
(b)in respect of any prescribed class of companies.
[Act 15 of 2017 wef 31/08/2018]
(2)  The return referred to in subsections (1) and (1A) —
(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.
[Act 15 of 2017 wef 31/08/2018]
(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)  If a private company is required under section 175A(4) to hold an annual general meeting for a financial year after it has lodged its annual return for that financial year, the company must lodge a notice of the date on which the annual general meeting was held with the Registrar within 14 days after that date.
[Act 15 of 2017 wef 31/08/2018]
(5)  [Deleted by Act 15 of 2017 wef 31/08/2018]
(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]