
Short answer: A Singapore company that has stopped business, owns nothing, owes nothing and has no charges, court cases or regulatory action can apply to ACRA on Bizfile to be struck off under section 344A of the Companies Act 1967. ACRA charges no fee. For applications made from 20 October 2026, the process takes at least 2 months after approval.
To strike off a Singapore company is to ask the Registrar of Companies at the Accounting and Corporate Regulatory Authority (ACRA) to remove its name from the register, which dissolves it without a liquidator. It is the usual exit for a solvent company that has ceased trading. The rules changed on 20 October 2026, when the second phase of the Corporate and Accounting Laws (Amendment) Act 2025 came into force: the Gazette notice now goes out as soon as ACRA approves the application, and the minimum timeline after approval has dropped from 3 months to 2.
Key facts at a glance
- Legal basis: section 344A of the Companies Act 1967. The application is made by the directors or a majority of them.
- ACRA fee: free. Approval is immediate, or up to 14 days if other directors must endorse the application.
- From 20 October 2026: ACRA publishes the First Gazette notice when it approves the application, and anyone has 60 days from that notice to object.
- Minimum timeline: at least 2 months after approval for applications made on or after 20 October 2026 (at least 3 months for earlier applications).
- An objection that ACRA accepts must be resolved within 2 months, or the application lapses.
- After dissolution, officers’ and members’ liability continues (section 344A(7)) and officers must keep the books for at least 5 years (section 344H).
- A person aggrieved by the striking off may apply to court to restore the company within 6 years (section 344CA).
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.
What changed for striking off on 20 October 2026?
The Gazette notice is now the first formal step after approval, rather than coming after a separate striking off letter and a 30-day wait. ACRA announced on 6 October 2026 that, for voluntary striking off, the Gazette notice may be published as early as the same day the notice is sent to the company.
Under the amended section 344A(3), once the Registrar is satisfied that the company meets the grounds, ACRA must publish a notice in the Gazette and send it to the company and its directors, secretaries and members. The company’s status on Bizfile changes to “Gazetted to be Struck Off”. Section 344A(4) still bars striking off until 60 days after that Gazette notice. The company is now dissolved on the date and at the time the Registrar strikes off its name, and ACRA publishes that date and time in the Gazette (sections 344A(6) and (6A)).
| Stage | Applications made before 20 October 2026 | Applications made on or after 20 October 2026 |
|---|---|---|
| After ACRA approval | Striking off letter to the registered office and officers; company stays “Live” | First Gazette notice sent to the registered office and officers, and published |
| Officers’ objection window | 30 days from the striking off letter | No separate window; objections run within the 60 days |
| First Gazette | Within 30 days of approval | On approval |
| Objection period | 60 days from the First Gazette | 60 days from the First Gazette |
| Minimum time after approval | At least 3 months | At least 2 months |
For a closer look at what each Gazette date means for directors, see our guide to ACRA’s striking off Gazettes.
Can your company be struck off? The eligibility criteria
Your company qualifies only if it meets every one of ACRA’s striking off criteria at the time you apply. Declaring that it does when it does not can be treated as a false declaration and lead to investigation or prosecution.
- It has stopped trading, or never started business since incorporation.
- It has no unpaid debts or unresolved issues with any government agency, including IRAS and the CPF Board.
- It has no outstanding charges (registered loans or security) in the charge register.
- It is not involved in legal cases in Singapore or overseas.
- It is not subject to ongoing or pending regulatory action or disciplinary proceedings.
- It owns nothing and owes nothing, including property, debts and potential future claims.
- All directors, or a majority of them, agree to strike it off.
ACRA also requires any court summons to be resolved before you apply. Outstanding annual returns alone do not bar an application if every criterion is met. Before you start, run the company through our free Striking Off Eligibility Checker.
What must you clear with IRAS, GST and CPF before applying?
Settle every tax and CPF matter first, because ACRA sends the application details to IRAS and the CPF Board (section 344A(8)), and either can object. IRAS states that it will object if tax matters are outstanding, and an unresolved objection makes the application lapse after 2 months.
According to IRAS’s guidance on companies applying for strike off, tax is treated as settled when:
- all Form C-S, Form C-S (Lite) or Form C returns are filed up to the date the business ceased (with financial statements and tax computations for Form C filers), using mytax.iras.gov.sg, since IRAS no longer accepts other submission modes from 1 August 2026;
- all assessments are finalised and any tax and penalties are paid, with no open IRAS queries; and
- any GST registration has been cancelled with no outstanding GST matters. A business that has ceased must apply to cancel GST registration within 30 days.
IRAS does not issue tax clearance letters for striking off. Keep the latest Notice of Assessment and Statement of Accounts from mytax.iras.gov.sg as evidence, and download all tax notices before dissolution, as access ends once the company is struck off. If IRAS owes the company a refund, do not close the bank account until it is paid: after dissolution the refund goes to the Insolvency Office, and shareholders must claim it there and pay processing charges. For employers, pay all CPF contributions and final salaries before applying, since unpaid amounts are debts that block the application.
How to strike off a Singapore company on Bizfile, step by step
The application is a single online form with no supporting documents. A director, the company secretary or a corporate service provider (CSP) can file it.
- Confirm the company meets every criterion above and has a zero balance with IRAS and CPF.
- Update the registered office address and company email address on Bizfile, because ACRA sends the Gazette notice there and to the officers’ residential addresses.
- Prepare the company’s Unique Entity Number (UEN) and its cessation date, if any.
- Log in to Bizfile through Corppass, select “Deregister”, then “Local company”, then “Apply to strike off business entity”.
- Verify the company, confirm it meets all the criteria and state the reason for striking off.
- If the company has other position holders, all or a majority of the directors must endorse the application on Bizfile within 14 days, or it lapses. If a CSP files, endorsements are not needed, but the CSP must first make sure that a majority of directors have consented.
- Watch the Bizfile inbox for approval and the Gazette notice.
Our guide on how to apply to strike off your Singapore company walks through each Bizfile screen in more detail.
How long does striking off take after 20 October 2026?
For an application made on or after 20 October 2026, expect at least 2 months from ACRA’s approval to dissolution, longer if anyone objects. The timeline below assumes no objections and prompt director endorsements.
| Step | What happens | Timing |
|---|---|---|
| Application filed | Directors endorse on Bizfile, where needed | Immediate, or up to 14 days |
| ACRA review and approval | First Gazette notice sent and published; status becomes “Gazetted to be Struck Off” | Notice may go out on the same day it is sent to the company |
| Objection period | Officers and any interested person may object | 60 days from the First Gazette notice |
| Final Gazette | Name struck off; company dissolved at the stated date and time; status becomes “Struck Off” | After the 60 days, if no objection is upheld |
Our article on what happens after ACRA approves your strike off application explains what directors should and should not do during the 60 days.
What happens if someone objects, or you change your mind?
Any person can object on Bizfile, free of charge, up to the date stated in the Gazette notice (section 344C). Objectors other than government agencies must upload supporting documents such as invoices, contracts or court papers, and ACRA may reject an objection without them.
ACRA takes up to 20 working days to review an objection. If it accepts the objection, ACRA writes to the company with the objector’s name and reason. The company then has 2 months to settle the matter and have the objector clear the objection. If it is not resolved in time, the striking off lapses and the company can apply again only after the objection is cleared.
The applicants can also withdraw the application at any time before the company is struck off (section 344B), for free on Bizfile. ACRA then publishes the company’s name in its list of entities that withdrew their applications. See our guide on withdrawing a striking off application.
How much does it cost to strike off a company?
ACRA charges nothing for the application, an objection or a withdrawal. The real costs are the final tax filings and any professional help.
Raffles Corporate Services’ published fee for striking off a company starts from S$300 for existing clients and S$500 for others, depending on complexity. Form C-S filing starts from S$350. Our article on the cost to close a company in Singapore compares striking off with a members’ voluntary winding up for companies that still hold assets.
What liability survives after the company is struck off?
Dissolution ends the company, not the responsibility of the people who ran it. Section 344A(7) provides that the liability, if any, of every officer and member continues and may be enforced as if the company had not been dissolved, and the court can still wind up a struck-off company.
- Records: every person who was an officer immediately before dissolution must keep all books and papers for at least 5 years after dissolution. Failure is an offence with a fine of up to S$2,000 (section 344H).
- Leftover property: any property not dealt with before dissolution vests in the Official Receiver under section 213 of the Insolvency, Restructuring and Dissolution Act 2018, not in the former shareholders.
- Restoration: a person aggrieved by the striking off can apply to court within 6 years under the new section 344CA. The court must refuse if the restored company is likely to be used for an unlawful purpose or if restoration would be contrary to national security or interest. Court applications are conducted by a Singapore Advocate and Solicitor, so speak to a lawyer through Just Follow Law if you need one. The administrative route through the Registrar (section 344D) applies only to companies that ACRA itself struck off under section 344.
Our guide on how to restore a struck off company sets out both routes.
Frequently asked questions
Can I strike off a company that still has money in its bank account?
No. A bank balance is an asset, and the company must own nothing when it applies. Wait for any IRAS refund, pay final bills, distribute the remainder to shareholders properly and close the account before applying.
Does IRAS give a tax clearance letter for striking off?
No. IRAS does not issue one. Keep the latest Notice of Assessment and Statement of Accounts from mytax.iras.gov.sg to show there is no outstanding tax matter or liability.
My application was filed before 20 October 2026. Which timeline applies?
The old process. ACRA’s page shows that applications made before 20 October 2026 follow the striking off letter, 30-day officer objection window, First Gazette and 60-day route, taking at least 3 months after approval.
Can ACRA strike off my company without an application?
Yes. Under section 344, if the Registrar believes a company is not carrying on business, it may write to the company, and if no answer showing cause is received within 15 days, publish a Gazette notice giving 60 days before striking off.
Do I need a corporate secretary to strike off a company?
No, a director can file on Bizfile, though a CSP can check eligibility and handle the final filings. Our sister site Singapore Secretary Services also covers company secretary duties during closure.
Need help with this?
Raffles Corporate Services can handle the ACRA filings, compliance documentation and records for you, and where court proceedings or legal advice are needed, we work with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice.
Email: [email protected]
Call, SMS or WhatsApp: +65 8501 7133
Last reviewed: 28 October 2026. The Editorial Team, Raffles Corporate Services.
