Local companies other than private companies are required to file annual returns in the specified Form AR1 or Form AR2 (Note: Form AR2 is only applicable to a public company having a share capital where there has been no change in the information filed since the made up date of the last full annual return in Form AR1) with the Registrar of Companies within 42 days after the company's annual general meeting for the year together with certified true copies of the company's balance sheet and the related auditor's report and directors' report.
Local public companies which fail to file their annual returns or file late are liable to prosecution.
Local public companies having a share capital which file their annual returns after the 42-day period will have to pay higher annual registration fees.
For details, please refer to the following information pamphlets:-
Filing of Annual Returns by a Local Limited Company (pdf Format)
Price Guide to Main Services (pdf Format) .