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Accounting and Corporate Regulatory Authority

Applying for an extension of time (EOT) to file VCC annual returns

Apply for a 60-day extension to file your variable capital company's (VCC's) annual return. Each application costs $200.

Last updated 29 January 2026

On this page

Before you apply
How to apply for an EOT
Applying for further extensions

Before you apply

This guide explains how to apply for a 60-day EOT if your VCC cannot meet its annual return deadline.

You can apply for an EOT up to 60 days before your annual general meeting (AGM) or annual return deadline:

  • You are advised to apply for an EOT at least 14 working days before the deadline.

  • If you have passed the deadline, you cannot apply for an EOT.

Who may apply

Your VCC may apply for an EOT if it has not passed the annual return deadline.

VCC officers (such as company secretaries or directors) may file the EOT. You can also engage a corporate service provider (CSP) to file on your company's behalf.

What you need to prepare

Required documents and information

S/N

You need to prepare

Details

1

Unique Entity Number (UEN)

-

2

FYE date

-

3

Reason for extension

-

4

Relevant documents

These include:

  • A director's letter to request an extension and explain the delay

  • A director's letter to explain auditor changes between the FYE date and annual return due date

  • Correspondence from your auditor to explain the delay and estimate when they can finish the audit

  • Any comments by SGX on the application (for listed entities)

Fees and processing time

EOT for annual returns

What you need to know

Details

Fees

$200

Note: This fee is non-refundable, even if the application is withdrawn, rejected, or appealed.

Processing time

Up to 14 working days

Some cases may take longer. This depends on:

  • How complex your case is

  • When you submit it (busy periods take longer)

Tip: Submit your application at least 14 working days before your deadline.

How to apply for an EOT

  1. Open VCC eServices and log in to your account.

  2. Click eServices, then Annual filing.

  3. Select Extension of time for AR/AGM and click Next.

  4. Click Search, then select the VCC that you would like to apply for an EOT.

  5. Select Annual return to apply for an EOT.

  6. Enter the reasons for your application, and attach any supporting documents.

  7. Check that all details are correct before you submit and pay.

After you apply, ACRA will email your outcome within 14 days or more.

VCC portal EOT eService

How to access the EOT eService through VCC eServices

Applying for further extensions

If you need more time after the first extension, you may apply for a further EOT. However, ACRA is unlikely to grant a further EOT unless you have strong supporting reasons.

  • Fee: $200 (non-refundable in all cases, including rejected and withdrawn applications)

  • When to apply: At least 14 working days before your extended deadline. You cannot submit an EOT application on Bizfile after the deadline.

  • How to apply: Email your appeal letter and supporting documents to ACRA_CD@acra.gov.sg.