SlideShare a Scribd company logo
CHANGE IN AGM and
ANNUAL RETURN
REGULATION
BIZTREE MANAGMENET PTE LTD ( Appointed ACRA Filing Agent )
BACKGROUD :
Company A financial year end is 31 July 2018 and it was required to change its
year end to 31 August 2018 to be in line with its holding company’s year end.
Due to that you need to pay attention to the following :
 Application change In financial year end with ACRA
 New filing due date with ACRA
HOW TO APPLY FOR CHANGE IN FINANCIAL YEAR END WITH ACRA
You need to log into www.bizfile.gov.sg with the following detail :
 Reason for change in Financial Year End
 Accountant need more time
 Auditor need more time
 Preparing last set of report for strike off purpose
CHANGE IN FILING DUE DATE
AFTER APPROVAL change in Financial Year end to 31 August 2018 , DUE DATE
will be as follow :
S175 : to hold AGM WITHIN 6 MONTHS After the Financial Year End Date.( unless
they meet the criteria to dispense off AGM )
S197 : to file Annual Return with ACRA WITHIN 7 MONTHS After the Financial Year
End Date.
Financial Year End Section Due Date
31.08.2018
S175 29 February 2020
S197 31 March 2020
WHAT IF COMPANY’S FINANCIAL YEAR END REMAIN 31 JULY 2018 ?
CHANGE IN FILING DUE DATE with effect only on financial year ended 31
August 2018, so before that all company required to comply the following 3
section :
S175 : to hold AGM within 15 months from the LAST AGM or 18 months from DOI
S201 : report not more than 6 months to lay at AGM
S197 : to file AR within 30 days after AGM
CONCLUSION
WITH EFFECT FROM FINANCIAL YEAR ENDED
31.08.2018 , all the filing due date is based on
financial year end date only COMPARE with
previously which depend on Date of
Incorporation, last AGM date and financial year
end date.
Prepared by :
BIZTREE MANAGEMENT PTE. LTD.
GET IN TOUCH WITH US :
www.biztreemgmt.com
https://www.facebook.com/biztreemgmt
https://twitter.com/biztreesg
http://sg.linkedin.com/in/michelleatbiztreemgmt/

More Related Content

Similar to Change in AGM and Annual Return Regulation

Chapter 1 basis period
Chapter 1  basis periodChapter 1  basis period
Chapter 1 basis period
Charmaine Deirdre Dave
 
Income tax ready_referance
Income tax ready_referanceIncome tax ready_referance
Income tax ready_referance
Puneet Mohan
 
Income tax quick referencer ay 18 19
Income tax quick referencer ay 18 19Income tax quick referencer ay 18 19
Income tax quick referencer ay 18 19
Abhishek Murali
 
GST Annual Return Analysis
GST Annual Return AnalysisGST Annual Return Analysis
GST Annual Return Analysis
Jignesh Kansara
 
Lunawat Bulletin for October 2016
Lunawat Bulletin for October 2016Lunawat Bulletin for October 2016
Lunawat Bulletin for October 2016
CA. Pramod Jain
 
Critical compliance under GST to be taken care of before 30 September 2018
Critical compliance under GST to be taken care of before 30 September 2018Critical compliance under GST to be taken care of before 30 September 2018
Critical compliance under GST to be taken care of before 30 September 2018
Nilesh Mahajan
 
Corporate compliance calendar august 2019 by PCS Lalit Rajput
Corporate compliance calendar   august 2019 by PCS Lalit RajputCorporate compliance calendar   august 2019 by PCS Lalit Rajput
Corporate compliance calendar august 2019 by PCS Lalit Rajput
Lalit Rajput
 
Tax due date compliance calendar
Tax due date compliance calendarTax due date compliance calendar
Tax due date compliance calendar
amruta deshpande
 
Major Announcements by GST Council in 31st Meeting on 22th Dec
Major Announcements by GST Council in 31st Meeting on 22th DecMajor Announcements by GST Council in 31st Meeting on 22th Dec
Major Announcements by GST Council in 31st Meeting on 22th Dec
CA PRADEEP GOYAL
 
Guide to Singapore Tax 2016
Guide to Singapore Tax 2016Guide to Singapore Tax 2016
Guide to Singapore Tax 2016
Crowe Singapore
 
Annual compliances
Annual compliancesAnnual compliances
Annual compliances
RepublicGov
 
Lunawat bulletin August 2020
Lunawat bulletin   August 2020Lunawat bulletin   August 2020
Lunawat bulletin August 2020
CA. Pramod Jain
 
gst compliances and returns
gst compliances and returns gst compliances and returns
gst compliances and returns
Narayan Lodha
 
CSR ppt
CSR pptCSR ppt
Returns fillings Process under GST
Returns fillings Process under GSTReturns fillings Process under GST
Returns fillings Process under GST
Dnyanesh Patade
 
Gst Reconciliation
Gst ReconciliationGst Reconciliation
Gst Reconciliation
Admin SBS
 
Section comparison of companies act 1956 and companies bill 2012
Section comparison of companies act 1956 and companies bill 2012Section comparison of companies act 1956 and companies bill 2012
Section comparison of companies act 1956 and companies bill 2012
Raju and Associates
 
GST PRESENTATION.pptx
GST PRESENTATION.pptxGST PRESENTATION.pptx
GST PRESENTATION.pptx
KeshavLakhina
 
GST RETURNS [ TAXATION ]
GST RETURNS [ TAXATION ]GST RETURNS [ TAXATION ]
GST RETURNS [ TAXATION ]
Rakshit Porwal
 
Lunawat bulletin september 2017
Lunawat bulletin   september 2017Lunawat bulletin   september 2017
Lunawat bulletin september 2017
CA. Pramod Jain
 

Similar to Change in AGM and Annual Return Regulation (20)

Chapter 1 basis period
Chapter 1  basis periodChapter 1  basis period
Chapter 1 basis period
 
Income tax ready_referance
Income tax ready_referanceIncome tax ready_referance
Income tax ready_referance
 
Income tax quick referencer ay 18 19
Income tax quick referencer ay 18 19Income tax quick referencer ay 18 19
Income tax quick referencer ay 18 19
 
GST Annual Return Analysis
GST Annual Return AnalysisGST Annual Return Analysis
GST Annual Return Analysis
 
Lunawat Bulletin for October 2016
Lunawat Bulletin for October 2016Lunawat Bulletin for October 2016
Lunawat Bulletin for October 2016
 
Critical compliance under GST to be taken care of before 30 September 2018
Critical compliance under GST to be taken care of before 30 September 2018Critical compliance under GST to be taken care of before 30 September 2018
Critical compliance under GST to be taken care of before 30 September 2018
 
Corporate compliance calendar august 2019 by PCS Lalit Rajput
Corporate compliance calendar   august 2019 by PCS Lalit RajputCorporate compliance calendar   august 2019 by PCS Lalit Rajput
Corporate compliance calendar august 2019 by PCS Lalit Rajput
 
Tax due date compliance calendar
Tax due date compliance calendarTax due date compliance calendar
Tax due date compliance calendar
 
Major Announcements by GST Council in 31st Meeting on 22th Dec
Major Announcements by GST Council in 31st Meeting on 22th DecMajor Announcements by GST Council in 31st Meeting on 22th Dec
Major Announcements by GST Council in 31st Meeting on 22th Dec
 
Guide to Singapore Tax 2016
Guide to Singapore Tax 2016Guide to Singapore Tax 2016
Guide to Singapore Tax 2016
 
Annual compliances
Annual compliancesAnnual compliances
Annual compliances
 
Lunawat bulletin August 2020
Lunawat bulletin   August 2020Lunawat bulletin   August 2020
Lunawat bulletin August 2020
 
gst compliances and returns
gst compliances and returns gst compliances and returns
gst compliances and returns
 
CSR ppt
CSR pptCSR ppt
CSR ppt
 
Returns fillings Process under GST
Returns fillings Process under GSTReturns fillings Process under GST
Returns fillings Process under GST
 
Gst Reconciliation
Gst ReconciliationGst Reconciliation
Gst Reconciliation
 
Section comparison of companies act 1956 and companies bill 2012
Section comparison of companies act 1956 and companies bill 2012Section comparison of companies act 1956 and companies bill 2012
Section comparison of companies act 1956 and companies bill 2012
 
GST PRESENTATION.pptx
GST PRESENTATION.pptxGST PRESENTATION.pptx
GST PRESENTATION.pptx
 
GST RETURNS [ TAXATION ]
GST RETURNS [ TAXATION ]GST RETURNS [ TAXATION ]
GST RETURNS [ TAXATION ]
 
Lunawat bulletin september 2017
Lunawat bulletin   september 2017Lunawat bulletin   september 2017
Lunawat bulletin september 2017
 

More from Michelle Lai

What is debarment of director.pptx
What is debarment of director.pptxWhat is debarment of director.pptx
What is debarment of director.pptx
Michelle Lai
 
Are you on the RIGHT PTE LTD ?
Are you on the RIGHT PTE LTD ?Are you on the RIGHT PTE LTD ?
Are you on the RIGHT PTE LTD ?
Michelle Lai
 
What is paid up capital.pdf
What is paid up capital.pdfWhat is paid up capital.pdf
What is paid up capital.pdf
Michelle Lai
 
Pte Ltd vs sole proprietor.pptx
Pte Ltd vs sole proprietor.pptxPte Ltd vs sole proprietor.pptx
Pte Ltd vs sole proprietor.pptx
Michelle Lai
 
GST REGISTRATION Checklist.pptx
GST REGISTRATION Checklist.pptxGST REGISTRATION Checklist.pptx
GST REGISTRATION Checklist.pptx
Michelle Lai
 
Myths abt PTE LTD.pptx
Myths abt PTE LTD.pptxMyths abt PTE LTD.pptx
Myths abt PTE LTD.pptx
Michelle Lai
 
Question about Dividend
Question about Dividend Question about Dividend
Question about Dividend
Michelle Lai
 
Filing of Company Tax with IRAS
Filing of Company Tax with IRASFiling of Company Tax with IRAS
Filing of Company Tax with IRAS
Michelle Lai
 
Company Registration in Singapore
Company Registration in Singapore Company Registration in Singapore
Company Registration in Singapore
Michelle Lai
 
Procedure to Register a Company in Singapore
Procedure to Register a Company in SingaporeProcedure to Register a Company in Singapore
Procedure to Register a Company in Singapore
Michelle Lai
 
What is Annual Return Filing
What is Annual Return Filing What is Annual Return Filing
What is Annual Return Filing
Michelle Lai
 
What biztree can do for you
What biztree can do for you What biztree can do for you
What biztree can do for you
Michelle Lai
 
Healthcare Industrial in singapore
Healthcare Industrial in singapore Healthcare Industrial in singapore
Healthcare Industrial in singapore
Michelle Lai
 
TYPE OF BUSINESS VEHICLE IN SINGAPORE
TYPE OF BUSINESS VEHICLE IN SINGAPORE TYPE OF BUSINESS VEHICLE IN SINGAPORE
TYPE OF BUSINESS VEHICLE IN SINGAPORE
Michelle Lai
 
Business expectation from july till december 2019 manufacturing
Business expectation from july till december 2019  manufacturingBusiness expectation from july till december 2019  manufacturing
Business expectation from july till december 2019 manufacturing
Michelle Lai
 
Business expectation from july till december 2019
Business expectation from july till december 2019Business expectation from july till december 2019
Business expectation from july till december 2019
Michelle Lai
 
ACRA and IRAS Newsletter
ACRA and IRAS NewsletterACRA and IRAS Newsletter
ACRA and IRAS Newsletter
Michelle Lai
 
Biztree Newsletter
Biztree NewsletterBiztree Newsletter
Biztree Newsletter
Michelle Lai
 
Debarment of Director
Debarment of Director Debarment of Director
Debarment of Director
Michelle Lai
 
What is eci
What is eci  What is eci
What is eci
Michelle Lai
 

More from Michelle Lai (20)

What is debarment of director.pptx
What is debarment of director.pptxWhat is debarment of director.pptx
What is debarment of director.pptx
 
Are you on the RIGHT PTE LTD ?
Are you on the RIGHT PTE LTD ?Are you on the RIGHT PTE LTD ?
Are you on the RIGHT PTE LTD ?
 
What is paid up capital.pdf
What is paid up capital.pdfWhat is paid up capital.pdf
What is paid up capital.pdf
 
Pte Ltd vs sole proprietor.pptx
Pte Ltd vs sole proprietor.pptxPte Ltd vs sole proprietor.pptx
Pte Ltd vs sole proprietor.pptx
 
GST REGISTRATION Checklist.pptx
GST REGISTRATION Checklist.pptxGST REGISTRATION Checklist.pptx
GST REGISTRATION Checklist.pptx
 
Myths abt PTE LTD.pptx
Myths abt PTE LTD.pptxMyths abt PTE LTD.pptx
Myths abt PTE LTD.pptx
 
Question about Dividend
Question about Dividend Question about Dividend
Question about Dividend
 
Filing of Company Tax with IRAS
Filing of Company Tax with IRASFiling of Company Tax with IRAS
Filing of Company Tax with IRAS
 
Company Registration in Singapore
Company Registration in Singapore Company Registration in Singapore
Company Registration in Singapore
 
Procedure to Register a Company in Singapore
Procedure to Register a Company in SingaporeProcedure to Register a Company in Singapore
Procedure to Register a Company in Singapore
 
What is Annual Return Filing
What is Annual Return Filing What is Annual Return Filing
What is Annual Return Filing
 
What biztree can do for you
What biztree can do for you What biztree can do for you
What biztree can do for you
 
Healthcare Industrial in singapore
Healthcare Industrial in singapore Healthcare Industrial in singapore
Healthcare Industrial in singapore
 
TYPE OF BUSINESS VEHICLE IN SINGAPORE
TYPE OF BUSINESS VEHICLE IN SINGAPORE TYPE OF BUSINESS VEHICLE IN SINGAPORE
TYPE OF BUSINESS VEHICLE IN SINGAPORE
 
Business expectation from july till december 2019 manufacturing
Business expectation from july till december 2019  manufacturingBusiness expectation from july till december 2019  manufacturing
Business expectation from july till december 2019 manufacturing
 
Business expectation from july till december 2019
Business expectation from july till december 2019Business expectation from july till december 2019
Business expectation from july till december 2019
 
ACRA and IRAS Newsletter
ACRA and IRAS NewsletterACRA and IRAS Newsletter
ACRA and IRAS Newsletter
 
Biztree Newsletter
Biztree NewsletterBiztree Newsletter
Biztree Newsletter
 
Debarment of Director
Debarment of Director Debarment of Director
Debarment of Director
 
What is eci
What is eci  What is eci
What is eci
 

Recently uploaded

The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdf
The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdfThe 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdf
The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdf
thesiliconleaders
 
ikea_woodgreen_petscharity_dog-alogue_digital.pdf
ikea_woodgreen_petscharity_dog-alogue_digital.pdfikea_woodgreen_petscharity_dog-alogue_digital.pdf
ikea_woodgreen_petscharity_dog-alogue_digital.pdf
agatadrynko
 
LA HUG - Video Testimonials with Chynna Morgan - June 2024
LA HUG - Video Testimonials with Chynna Morgan - June 2024LA HUG - Video Testimonials with Chynna Morgan - June 2024
LA HUG - Video Testimonials with Chynna Morgan - June 2024
Lital Barkan
 
Recruiting in the Digital Age: A Social Media Masterclass
Recruiting in the Digital Age: A Social Media MasterclassRecruiting in the Digital Age: A Social Media Masterclass
Recruiting in the Digital Age: A Social Media Masterclass
LuanWise
 
Top mailing list providers in the USA.pptx
Top mailing list providers in the USA.pptxTop mailing list providers in the USA.pptx
Top mailing list providers in the USA.pptx
JeremyPeirce1
 
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...
my Pandit
 
一比一原版新西兰奥塔哥大学毕业证(otago毕业证)如何办理
一比一原版新西兰奥塔哥大学毕业证(otago毕业证)如何办理一比一原版新西兰奥塔哥大学毕业证(otago毕业证)如何办理
一比一原版新西兰奥塔哥大学毕业证(otago毕业证)如何办理
taqyea
 
Observation Lab PowerPoint Assignment for TEM 431
Observation Lab PowerPoint Assignment for TEM 431Observation Lab PowerPoint Assignment for TEM 431
Observation Lab PowerPoint Assignment for TEM 431
ecamare2
 
-- June 2024 is National Volunteer Month --
-- June 2024 is National Volunteer Month ---- June 2024 is National Volunteer Month --
-- June 2024 is National Volunteer Month --
NZSG
 
How MJ Global Leads the Packaging Industry.pdf
How MJ Global Leads the Packaging Industry.pdfHow MJ Global Leads the Packaging Industry.pdf
How MJ Global Leads the Packaging Industry.pdf
MJ Global
 
Business storytelling: key ingredients to a story
Business storytelling: key ingredients to a storyBusiness storytelling: key ingredients to a story
Business storytelling: key ingredients to a story
Alexandra Fulford
 
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...
my Pandit
 
Company Valuation webinar series - Tuesday, 4 June 2024
Company Valuation webinar series - Tuesday, 4 June 2024Company Valuation webinar series - Tuesday, 4 June 2024
Company Valuation webinar series - Tuesday, 4 June 2024
FelixPerez547899
 
Authentically Social by Corey Perlman - EO Puerto Rico
Authentically Social by Corey Perlman - EO Puerto RicoAuthentically Social by Corey Perlman - EO Puerto Rico
Authentically Social by Corey Perlman - EO Puerto Rico
Corey Perlman, Social Media Speaker and Consultant
 
Dpboss Matka Guessing Satta Matta Matka Kalyan Chart Satta Matka
Dpboss Matka Guessing Satta Matta Matka Kalyan Chart Satta MatkaDpboss Matka Guessing Satta Matta Matka Kalyan Chart Satta Matka
Dpboss Matka Guessing Satta Matta Matka Kalyan Chart Satta Matka
➒➌➎➏➑➐➋➑➐➐Dpboss Matka Guessing Satta Matka Kalyan Chart Indian Matka
 
ModelingMarketingStrategiesMKS.CollumbiaUniversitypdf
ModelingMarketingStrategiesMKS.CollumbiaUniversitypdfModelingMarketingStrategiesMKS.CollumbiaUniversitypdf
ModelingMarketingStrategiesMKS.CollumbiaUniversitypdf
fisherameliaisabella
 
Mastering B2B Payments Webinar from BlueSnap
Mastering B2B Payments Webinar from BlueSnapMastering B2B Payments Webinar from BlueSnap
Mastering B2B Payments Webinar from BlueSnap
Norma Mushkat Gaffin
 
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
bosssp10
 
2024-6-01-IMPACTSilver-Corp-Presentation.pdf
2024-6-01-IMPACTSilver-Corp-Presentation.pdf2024-6-01-IMPACTSilver-Corp-Presentation.pdf
2024-6-01-IMPACTSilver-Corp-Presentation.pdf
hartfordclub1
 
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraTata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
Avirahi City Dholera
 

Recently uploaded (20)

The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdf
The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdfThe 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdf
The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdf
 
ikea_woodgreen_petscharity_dog-alogue_digital.pdf
ikea_woodgreen_petscharity_dog-alogue_digital.pdfikea_woodgreen_petscharity_dog-alogue_digital.pdf
ikea_woodgreen_petscharity_dog-alogue_digital.pdf
 
LA HUG - Video Testimonials with Chynna Morgan - June 2024
LA HUG - Video Testimonials with Chynna Morgan - June 2024LA HUG - Video Testimonials with Chynna Morgan - June 2024
LA HUG - Video Testimonials with Chynna Morgan - June 2024
 
Recruiting in the Digital Age: A Social Media Masterclass
Recruiting in the Digital Age: A Social Media MasterclassRecruiting in the Digital Age: A Social Media Masterclass
Recruiting in the Digital Age: A Social Media Masterclass
 
Top mailing list providers in the USA.pptx
Top mailing list providers in the USA.pptxTop mailing list providers in the USA.pptx
Top mailing list providers in the USA.pptx
 
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...
 
一比一原版新西兰奥塔哥大学毕业证(otago毕业证)如何办理
一比一原版新西兰奥塔哥大学毕业证(otago毕业证)如何办理一比一原版新西兰奥塔哥大学毕业证(otago毕业证)如何办理
一比一原版新西兰奥塔哥大学毕业证(otago毕业证)如何办理
 
Observation Lab PowerPoint Assignment for TEM 431
Observation Lab PowerPoint Assignment for TEM 431Observation Lab PowerPoint Assignment for TEM 431
Observation Lab PowerPoint Assignment for TEM 431
 
-- June 2024 is National Volunteer Month --
-- June 2024 is National Volunteer Month ---- June 2024 is National Volunteer Month --
-- June 2024 is National Volunteer Month --
 
How MJ Global Leads the Packaging Industry.pdf
How MJ Global Leads the Packaging Industry.pdfHow MJ Global Leads the Packaging Industry.pdf
How MJ Global Leads the Packaging Industry.pdf
 
Business storytelling: key ingredients to a story
Business storytelling: key ingredients to a storyBusiness storytelling: key ingredients to a story
Business storytelling: key ingredients to a story
 
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...
 
Company Valuation webinar series - Tuesday, 4 June 2024
Company Valuation webinar series - Tuesday, 4 June 2024Company Valuation webinar series - Tuesday, 4 June 2024
Company Valuation webinar series - Tuesday, 4 June 2024
 
Authentically Social by Corey Perlman - EO Puerto Rico
Authentically Social by Corey Perlman - EO Puerto RicoAuthentically Social by Corey Perlman - EO Puerto Rico
Authentically Social by Corey Perlman - EO Puerto Rico
 
Dpboss Matka Guessing Satta Matta Matka Kalyan Chart Satta Matka
Dpboss Matka Guessing Satta Matta Matka Kalyan Chart Satta MatkaDpboss Matka Guessing Satta Matta Matka Kalyan Chart Satta Matka
Dpboss Matka Guessing Satta Matta Matka Kalyan Chart Satta Matka
 
ModelingMarketingStrategiesMKS.CollumbiaUniversitypdf
ModelingMarketingStrategiesMKS.CollumbiaUniversitypdfModelingMarketingStrategiesMKS.CollumbiaUniversitypdf
ModelingMarketingStrategiesMKS.CollumbiaUniversitypdf
 
Mastering B2B Payments Webinar from BlueSnap
Mastering B2B Payments Webinar from BlueSnapMastering B2B Payments Webinar from BlueSnap
Mastering B2B Payments Webinar from BlueSnap
 
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
 
2024-6-01-IMPACTSilver-Corp-Presentation.pdf
2024-6-01-IMPACTSilver-Corp-Presentation.pdf2024-6-01-IMPACTSilver-Corp-Presentation.pdf
2024-6-01-IMPACTSilver-Corp-Presentation.pdf
 
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraTata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
 

Change in AGM and Annual Return Regulation

  • 1. CHANGE IN AGM and ANNUAL RETURN REGULATION BIZTREE MANAGMENET PTE LTD ( Appointed ACRA Filing Agent )
  • 2. BACKGROUD : Company A financial year end is 31 July 2018 and it was required to change its year end to 31 August 2018 to be in line with its holding company’s year end. Due to that you need to pay attention to the following :  Application change In financial year end with ACRA  New filing due date with ACRA
  • 3. HOW TO APPLY FOR CHANGE IN FINANCIAL YEAR END WITH ACRA You need to log into www.bizfile.gov.sg with the following detail :  Reason for change in Financial Year End  Accountant need more time  Auditor need more time  Preparing last set of report for strike off purpose
  • 4. CHANGE IN FILING DUE DATE AFTER APPROVAL change in Financial Year end to 31 August 2018 , DUE DATE will be as follow : S175 : to hold AGM WITHIN 6 MONTHS After the Financial Year End Date.( unless they meet the criteria to dispense off AGM ) S197 : to file Annual Return with ACRA WITHIN 7 MONTHS After the Financial Year End Date. Financial Year End Section Due Date 31.08.2018 S175 29 February 2020 S197 31 March 2020
  • 5. WHAT IF COMPANY’S FINANCIAL YEAR END REMAIN 31 JULY 2018 ? CHANGE IN FILING DUE DATE with effect only on financial year ended 31 August 2018, so before that all company required to comply the following 3 section : S175 : to hold AGM within 15 months from the LAST AGM or 18 months from DOI S201 : report not more than 6 months to lay at AGM S197 : to file AR within 30 days after AGM
  • 6. CONCLUSION WITH EFFECT FROM FINANCIAL YEAR ENDED 31.08.2018 , all the filing due date is based on financial year end date only COMPARE with previously which depend on Date of Incorporation, last AGM date and financial year end date.
  • 7.
  • 8. Prepared by : BIZTREE MANAGEMENT PTE. LTD. GET IN TOUCH WITH US : www.biztreemgmt.com https://www.facebook.com/biztreemgmt https://twitter.com/biztreesg http://sg.linkedin.com/in/michelleatbiztreemgmt/