Key Points
ACRA may offer composition starting at S$500 per breach or pursue prosecution. Court attendance remains required when summoned even if an appeal is pending. Conviction can bring a fine of up to S$5,000 for the VCC and responsible officers. Repeated failures may also affect director eligibility. A late annual return is a separate potential breach from the missed AGM.
Official Source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the Official Source ↗