The notice to members on giving financial assistance is filed through the Notice of Resolution eService on Bizfile. There is no fee and it processes immediately. There are four different notice types and you must select the one matching the subsection you relied on, because each demands different attachments.
Raffles Corporate Services works with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice. This article is general information only and is not legal advice.
Selecting the wrong type is not a cosmetic error. Some filing mistakes can be corrected by lodging a notice of error. Others cannot, and correcting those requires an order of court. For a free filing, that is an absurdly expensive outcome, and it is entirely avoidable by preparing the pack before you open the browser.
This guide sets out which notice type maps to which route, what has to be attached, and the deadlines, which run in business days rather than the comfortable 14-day windows most ACRA filings use.
Before you file: which route did you actually use?
You cannot select the notice type until you know which subsection of Section 76 of the Companies Act 1967 the transaction proceeded under. If that is still open, stop and read our guide on providing financial assistance for share purchases first.
The dropdown offers a notice to member on giving financial assistance under Section 76(9A), 76(9B), 76(9BA) or 76(10)(e). Each corresponds to a distinct approval procedure with distinct evidence. Match them like this.
| Notice type | The route it evidences | What triggers the filing clock |
|---|---|---|
| Section 76(9A) | Board-approved assistance within the 10% of paid-up capital plus reserves cap, supported by a solvency statement from all directors | The day the notice to members is sent, which itself must be within 10 business days of providing the assistance |
| Section 76(9B) | Board resolution plus a unanimous members’ resolution, supported by a solvency statement from all directors | The day the members’ resolution is passed |
| Section 76(9BA) | Board resolution on the basis that the assistance does not materially prejudice the company, its shareholders or its ability to pay creditors | The passing of the board resolution |
| Section 76(10)(e) | The full special resolution procedure, with explanatory notice and directors’ statement to members and debenture holders | The day the explanatory notice is despatched to members |
What to prepare before you open Bizfile
Assemble the whole pack first. The eService will ask for dates and PDFs, and hunting for a signed statement mid-transaction is how deadlines get missed.
The dates
Depending on the notice type, the form asks for some combination of the date the financial assistance was provided, the date the notice under Section 76(9A)(f) was sent to members, the date the members’ resolution was passed, and the date the notice to members was despatched. Get these from the documents, not from memory. They drive the deadline test and you declare them as accurate on submission.
The attachments
Every attachment goes up as a PDF, and each file is subject to a size limit in the region of 5MB, so scan at a sensible resolution rather than archival quality.
| Notice type | Attachments required |
|---|---|
| Section 76(9A) | Copy of the notice to members under Section 76(9A)(f), and the directors’ solvency statement made under Section 76(9A)(e) |
| Section 76(9B) | Copy of the members’ resolution under Section 76(9B)(e), and the directors’ solvency statement made under Section 76(9B)(c) |
| Section 76(9BA) | Copy of the board resolution |
| Section 76(10)(e) | Copy of the notice to members, and the statement made under Section 76(10)(c) |
For the 76(9A) and 76(9B) filings you must also identify which directors signed the solvency statement. The Act requires all directors to make it, so if the list you can tick does not match the board, the problem is upstream of the filing, not with the form.
A filename rule that causes real rejections
Bizfile is fussy about uploaded filenames. Use letters A to Z, a to z, and digits 0 to 9 only. No spaces, no full stops beyond the file extension, no ampersands, percent signs, hashes or asterisks, and no non-English characters. This trips up almost everyone the first time, because the natural filename is something like “Solvency Statement (signed) 12.09.2026.pdf”. Rename it to “SolvencyStatement2026.pdf” before you start.
The steps, in order
You will need Corppass access to the entity. If that has never been configured, sort it out first, because it is a separate exercise and it is not quick on the day.
- Go to Bizfile, select Login, then Business User, and authenticate through Corppass with the company’s UEN.
- Confirm you are on the correct entity dashboard. The entity name shows in the top menu bar, and the status indicator should confirm you are logged in as a position holder.
- If you are filing as a registered corporate service provider, switch to the Corporate Service Provider profile, select your firm if you belong to more than one, then select the client entity.
- From the main menu, open Manage, then File Notice of Resolution.
- Scroll to the bottom of the transaction page and select the applicable Section 76 notice type from the dropdown.
- Retrieve the entity information, then start a new transaction or continue a saved draft.
- Verify the entity details on screen. This is your last clean opportunity to catch a wrong-entity filing.
- Enter the notice of financial assistance details, using the dates listed above.
- Attach the required PDFs and, where the notice type requires it, select the directors who signed the solvency statement. Save.
- Click through to review and confirm. Read every field.
- Tick the declaration confirming accuracy and submit.
- Check your Bizfile inbox for the confirmation, and file it with the transaction papers.
The whole thing takes a few minutes once the pack is ready.
The deadlines, and why they are tighter than you expect
Most ACRA filings give you 14 days. Section 76 does not. The relevant deadlines run in business days, and a business day under the Act is any day other than a Saturday, Sunday or public holiday.
Under Section 76(9A), the company must send each member a notice containing particulars of the assistance within 10 business days of providing it. Not later than the business day next following the day that notice is sent, the company lodges a copy of the notice and of the solvency statement with the Registrar.
Under Section 76(9B), the notice to members entitled to vote goes out not later than the business day next following the board resolution. Not later than the business day next following the day the members’ resolution is passed, the company lodges a copy of that resolution and of the solvency statement. A further condition sits behind the filing: the assistance must be given not more than 12 months after the members’ resolution.
Under Section 76(9BA), the company lodges a copy of the board resolution with the Registrar. Do so promptly rather than treating it as open-ended.
Under Section 76(10), not later than the day next following the day the explanatory notice is despatched to members, a copy of that notice and the accompanying statement is lodged with the Registrar. Two further clocks then run: a notice setting out the terms of the resolution and stating that objectors may apply to court must be published in a daily newspaper circulating generally in Singapore within 21 days after the resolution is passed, and eligible objectors have 21 days after that publication to apply. The assistance cannot be given until that window closes or any application is resolved.
The implication is the same across all four: documents must be finalised and converted to compliant PDFs before the trigger event. A board that resolves on a Friday afternoon with the solvency statement still unsigned has already lost most of its filing window.
What goes wrong in practice
The wrong notice type is selected. If the transaction ran under 76(9B) and someone files under 76(9BA), the public record shows a filing that does not match the procedure actually followed, and the attachments will not match either.
Filings that cannot be reversed with a notice of error. ACRA’s notice of error mechanism fixes some mistakes. Where it does not, correcting the register may require an order of court. Treat the review screen as the last line of defence, not a formality.
Wrong entity. Corporate service providers filing for multiple clients, and officers holding positions in several companies, are both exposed. Check the entity name at step 2 and again at step 7.
Upload failures on the filename. Covered above, and the single most common mechanical failure.
A solvency statement short of one signature. Sections 76(9A)(e) and 76(9B)(c) require all the directors to make the statement. Four signatures out of five is not compliance, and the filing screen makes the gap visible.
Attachments that do not contain what the section requires. The directors’ resolution in the 76(9A), 76(9B) and 76(9BA) routes must set out in full the grounds for the directors’ conclusions. A one-line resolution reciting the statutory test will upload perfectly well and still fail to satisfy the Act. Our guide on board resolutions in Singapore sets out the standard, and the Section 76 whitewash deep dive covers the analysis behind the grounds.
The transaction is not actually a Section 76 transaction. If what the company is really doing is a redemption of redeemable preference shares, a share buy-back or a reduction of share capital by solvency statement, the filing sits in a different eService entirely, and a Section 76 notice creates a misleading public record.
Frequently asked questions
How much does it cost to file the Section 76 notice to members?
There is no filing fee, and the submission processes immediately. The cost of the exercise sits entirely in preparing the underlying resolutions, solvency statement and member notices to the standard the Companies Act 1967 requires.
Who can file the notice?
Officers of the company, meaning a director or the company secretary, can file directly through Corppass. A registered corporate service provider can also file on the company’s behalf, using the Corporate Service Provider profile and selecting the client entity before starting.
What format do the attachments need to be in?
PDF, with a file size limit in the region of 5MB per document. The filename must contain only letters and numbers, with no spaces, special characters or non-English characters. Rename files before uploading, because the upload will otherwise fail without a clear explanation.
How long do we have to file after the members’ resolution?
Under Section 76(9B), the copy of the resolution and the solvency statement must be lodged not later than the business day next following the day the resolution is passed. Business days exclude Saturdays, Sundays and public holidays. This is far tighter than a typical ACRA filing window.
Can we fix a filing error afterwards?
Sometimes. ACRA provides a notice of error mechanism for certain corrections. Where it does not cover the error, amending the record may require an order of court. Given that, the review and confirm screen deserves a careful read from someone who was involved in the transaction.
Do we file one notice or several if assistance is given in tranches?
That depends on the route and on how the resolutions were framed. Under Section 76(9A) the notice obligation is keyed to providing the financial assistance, so a series of distinct advances can generate distinct obligations. Map the tranches against the resolutions before the first drawdown, not afterwards.
Prepare the pack, then file
The filing is genuinely easy. What makes Section 76 filings go wrong is that the deadline starts running from an event in a meeting room, while the documents are still circulating for signature, and by the time someone opens Bizfile the window has narrowed to hours.
Raffles Corporate Services runs Section 76 procedures for Singapore companies end to end: confirming which route applies, drafting the board and members’ resolutions with the grounds set out in full, coordinating the solvency statement across the whole board, preparing the member notices, and lodging with ACRA inside the business-day deadline.
You can reach us through Raffles Corporate Services, or read more on Singapore corporate secretarial practice at Singapore Secretary Services. The eService is on Bizfile and the statutory text is on Singapore Statutes Online.
— The Editorial Team, Raffles Corporate Services
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