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Accounting and Corporate Regulatory Authority

Deadline & requirements for annual declarations

All limited liability partnerships (LLPs) in Singapore must file annual declarations with ACRA on time to avoid penalties of up to $600.

File annual declaration
Last updated 29 January 2026

On this page

What is an annual declaration
Filing deadlines & requirements

What is an annual declaration

An annual declaration is a required filing that states whether your LLP is:

  • Solvent (able to pay all its debts)

  • Insolvent (unable to pay all its debts)

Filing deadlines & requirements

All LLPs must file their annual declarations on time to:

When to file

Filing type

Deadline

First filing (new LLP)

Within 15 months of your LLP's registration date.

Example: If you registered on 1 March 2025, you must file by 1 June 2026.

Ongoing filings

Once every calendar year, not more than 15 months after your last declaration.

Example: If you last filed on 1 June 2025, you must file again by 1 September 2026.

Tip: You can start filing three months before the deadline. If you cannot meet the filing deadline, you can apply for a 60-day extension of time (EOT).