An escalating scale of annual registration fee is introduced by the Companies (Fees) Regulation (Cap. 622K) for the delivery of an annual return of a company limited by guarantee to encourage compliance of statutory filing requirement. In the case of late delivery, substantially higher registration fees are payable. The escalating fee scale is the same as the one applicable to a private company limited by shares and is as follows:
Note : Pursuant to the Companies (Fees) (Amendment) Regulation 2020 which came into operation on 1 October 2020, the registration fees for annual returns delivered to the Companies Registry on time and within the concession period from 1 October 2020 to 30 September 2022 (both dates inclusive) has been waived for two years. In cases of late delivery of annual returns, waiver of fees is not applicable and companies are still required to pay the statutory higher registration fees calculated based on the date of delivery, even though the late annual returns are delivered within the concession period.