Striking off removes your company from ACRA's register and brings its legal existence to an end. Before applying, the company must have stopped business, have no remaining assets or liabilities, and meet the other striking-off requirements.
This guide covers voluntary striking off of a Singapore private limited company. The application itself is free, but settling the company's accounts, tax and other outstanding matters comes first.
Is striking off the right way to close your company?
Striking off suits a company that has finished its affairs and meets ACRA's criteria. It is not a way to avoid unpaid debts or tax.
Keeping the company dormant means it stays registered, with continuing obligations. This can make sense if you expect to use it again. Our dormant-company guide explains what still needs to be done.
Winding up involves a liquidator settling the company's affairs. It is a different process and can be used for solvent as well as insolvent companies. If the company cannot pay its debts or has assets and liabilities that need a formal liquidation process, don't assume striking off is available.
Does your company meet the requirements?
Before applying, check that:
- The company has stopped trading or never started business.
- There are no unpaid debts or unresolved matters with government agencies, and no outstanding registered charges.
- The company is not involved in legal proceedings in Singapore or overseas, or any ongoing or pending regulatory action or disciplinary proceedings.
- There are no assets or liabilities, including contingent assets and liabilities that could arise later.
- All directors, or a majority of them, agree to the striking off.
Check the balances rather than simply making the accounts show zero. Bank balances, money owed by customers, director's loans, unpaid suppliers and pending refunds all need to be dealt with properly. A declaration that the company has no assets or liabilities must reflect its actual position.
Also resolve any court summons and make sure the registered office and company email address are current. ACRA sets out the full conditions in its striking-off guide.
Settle the company's tax matters first
Complete the required corporate tax returns through the date the business stopped, finalise the assessments, answer outstanding IRAS queries and pay any tax or penalties. If the company is GST-registered, cancel its GST registration and clear its remaining GST matters too.
Use the correct digital filing route
From 1 August 2026, IRAS no longer accepts financial statements and tax computations for strike-off cases through alternative submission modes. Use the designated services in myTax Portal:
- Current or past YAs: Use the File Form C-S/ Form C-S (Lite)/ Form C service.
- An advance YA whose normal return is not yet available: Start with Apply for Waiver/ File last Form C-S/ C (Dormant/ Striking Off). Then file the advance-YA return within 21 days of the waiver application.
The choice of Form C-S, Form C-S (Lite) or Form C still depends on the company's eligibility. Our corporate tax return guide explains the forms and supporting documents.
A company that already has an IRAS filing waiver and has remained dormant does not need to submit a final set of financial statements and tax computation to IRAS just to apply for striking off. Any income received since the waiver needs to be checked separately.
There is no special IRAS tax-clearance letter for striking off. Check the filing and assessment status, latest tax notices and account balance in myTax Portal instead. See IRAS' strike-off tax requirements for the current process.
Don't close the bank account too early. Settle the tax position and receive any refunds first. IRAS cannot redirect the company's refund to a director or shareholder simply because its bank account has closed. Tax credits remaining after dissolution are transferred to the Insolvency Office, where a later claim can involve processing fees.
How do you submit the application?
A director or company secretary can apply through Bizfile, or you can engage a corporate service provider (CSP) to handle the filing.
- Confirm the company meets the criteria and obtain the directors' consent. Keep a record of that decision.
- Prepare the UEN, business cessation date and reason for closing.
- Log in to Bizfile as a Business User through Corppass. Check the selected company, then use Deregister > Local company > Apply to strike off business entity.
- Review the declarations and submit. Where director endorsements are required, all or a majority of directors must endorse within 14 days, or the application will lapse.
When a CSP files for the company, the separate Bizfile endorsement step is not required. The CSP must still obtain the required directors' consent before applying. ACRA's endorsement guide explains this distinction.
ACRA does not require supporting documents to be uploaded with a standard strike-off application. You should still retain the records supporting the declarations, including the directors' approval and the company's final accounts.
How long does striking off take, and what does it cost?
ACRA's application fee is S$0. Professional fees and work needed to complete accounts, tax returns or other outstanding matters are separate.
For applications made on or after 20 October 2026, ACRA states that the process takes at least two months after approval, depending on objections. This does not include the time needed to settle the company's affairs before applying.
Swipe sideways to see the full table.
| Stage | What happens |
|---|---|
| Approval and First Gazette | ACRA starts the striking-off process and publishes the First Gazette notice. Publication can take place as early as the day the notice is sent. The company is not yet dissolved. |
| 60-day objection period | Interested parties can object. Check notices and deal promptly with anything raised. |
| Final striking off | If the process completes, ACRA removes the company from the register and publishes its name and the effective date and time in the Final Gazette. |
The older process included an additional period before the First Gazette. Our guide to the October 2026 company-law changes covers the update, with ACRA's commencement announcement as the primary source.
What happens if someone objects?
If ACRA accepts an objection, contact the objector and resolve the issue within two months. If it remains unresolved, the application will lapse. A fresh application can be made only after the objection is cleared.
IRAS can object when tax matters are still outstanding. This is why clearing the tax position before applying is more useful than submitting first and trying to settle it during the objection period.
If the company decides not to proceed, it can apply to withdraw the strike-off application through Bizfile before the company is struck off. After dissolution, restoring the company is a separate process, not a withdrawal.
What if annual returns are still outstanding?
Outstanding annual returns do not automatically prevent an application. ACRA allows the company to apply if it has no ongoing court summons and meets all the striking-off criteria.
That is not a blanket exemption from compliance. Monitor the application until it finishes. If striking off fails and the company remains live, it must continue meeting its compliance requirements.
What should you keep after the company closes?
Before completion, download the company's tax notices and filing acknowledgements. Access to its corporate tax digital services will end after it is struck off.
Retain the company's books and papers for at least five years from the date of dissolution. This responsibility also falls on the people who were company officers immediately before dissolution. Keep the final accounts, tax records, directors' approvals and ACRA notices together, and confirm the final status and effective date rather than treating the application acknowledgement as proof that the company has closed.
Need help closing your company?
We can look through what remains outstanding, prepare the striking-off documents and handle the application. If accounts or tax filings still need work, we'll explain those separately before proceeding. Get in touch with the company name, when it stopped business and the status of its latest accounts and tax filings.
