ACRA Strike Off Timeline Singapore 2026: First Gazette, Final Gazette & What Happens Next

What Is the ACRA Strike-Off Timeline in Singapore?

Closing a Singapore company is not just an ACRA filing. The real work is clearing tax, GST, and compliance issues early so the strike-off can move through review and Gazette stages without objection.

If your company still has unresolved tax filings, GST issues, overdue annual returns, or secretarial gaps, it is better to fix them before you apply. That is where Terra Advisory Services can help.

ACRA strike-off timeline: step by step

Here is the process in practical terms.

1. Submit the strike-off application
   The company files its application with ACRA.
2. Regulatory review
   ACRA and the relevant authorities review the company's status, including tax, GST, annual return, creditor, and compliance issues.
3. First Gazette Notification
   If the application clears the initial review stage, ACRA publishes the First Gazette notice.
4. Objection period
   After the First Gazette, there is an objection window of about 60 days. During this stage, IRAS, CPF Board, creditors, shareholders, or other relevant parties can object if an issue remains unresolved.
5. Final Gazette Notification
   If no unresolved objection remains after the objection period, ACRA publishes the Final Gazette notice and the company is struck off.

This timeline explains why companies should settle their outstanding matters before filing instead of trying to fix them after the application has already entered the Gazette stage.

First Gazette and Final Gazette: what is the difference?

The First Gazette Notification is the public notice that the company is proposed to be struck off. It starts the objection period and gives relevant parties time to raise unresolved issues.

The Final Gazette Notification is the closing notice. It is published only after the objection period has passed and no unresolved objection remains. Once the Final Gazette is published, the company is struck off and dissolved.

This difference matters. The First Gazette does not complete the process. It opens the final review window. The Final Gazette completes the strike-off.

The biggest cause of delay: IRAS objection to strike-off

IRAS requires companies applying for strike-off to settle all outstanding tax liabilities and obligations before the application is cleared. That includes filing all required Corporate Income Tax Returns up to the date of cessation, finalising assessments, paying taxes and penalties, and resolving any outstanding GST matters.

If IRAS objects, the company must clear the issue within 2 months from the objection date. If the issue is not resolved within that period, the application can lapse. Once that happens, the company must clear the objection first and then submit a fresh strike-off application.

That is why tax review should come first. If tax filings, assessments, or GST matters are still open, it is safer to review them through Singapore corporate tax services.

Compliance review matters as well. If annual returns, secretarial obligations, or filing breaches are unresolved, those issues should be checked through corporate secretarial support before the application is submitted.

What must be cleared before applying for strike-off

Tax clearance is one of the most important parts of the process. Before filing, make sure the company has submitted all required tax returns up to the cessation date. Where Form C applies, IRAS requires the relevant financial statements, certified accounts, and tax computations for the relevant Year of Assessment.

You should also check whether annual compliance items remain unresolved. Overdue annual returns, filing breaches, and secretarial issues can delay clearance and create unnecessary back-and-forth. For broader support, see Terra's Singapore corporate compliance 2026 guide and ACRA late filing 2026 guide.

GST cancellation must be completed if the business has ceased

If the company is GST-registered and the business has ceased, IRAS requires cancellation of GST registration within 30 days. Online cancellation is often fast, but the company must still complete its final GST obligations.

That includes filing the final GST F8, accounting for GST up to the last day of registration, filing any outstanding GST returns, and paying outstanding GST. The final GST F8 is generally due within 1 month from the end of the prescribed accounting period stated on the return.

This is one of the most commonly missed parts of company closure. If it is overlooked, the strike-off process can be delayed for a reason that was entirely avoidable.

Do dormant or loss-making companies still need to file before closure?

Yes, in many cases they do. Under the IRAS Corporate Income Tax Filing Season 2026 rules, companies may still need to file even if they incurred losses or did not actively trade, unless a waiver applies. Dormant companies should confirm their actual filing status instead of assuming no return is required.

IRAS also explains that where a company has already filed the final return up to the cessation date using the relevant cessation process, it may not need to file ECI for that same Year of Assessment. That simplifies the final closure process, but only when the cessation filings have already been handled correctly.

Tax payment deadlines still apply while the company is closing

Closing a company does not suspend tax payment obligations. Under IRAS filing rules for YA 2026, payment remains due within 1 month from the date of the Notice of Assessment, even if a revision or objection is filed.

Late filing or non-filing can also lead to penalties. A proper strike-off plan includes final filing checks, tax balance checks, GST review, and confirmation that all outstanding notices have been dealt with before the application goes in.

Who can object during the strike-off process?

During the objection period, the application can be challenged by parties with unresolved issues connected to the company. In practice, common objectors include IRAS, CPF Board, creditors, government agencies, and shareholders where liabilities, unpaid obligations, disputes, or compliance issues remain unresolved.

This is why the process should be handled as a structured closure exercise rather than a simple filing step. When the company's position is reviewed properly at the start, the risk of delay drops significantly.

Do not close the company bank account too early

IRAS specifically warns companies not to close their bank accounts until all outstanding matters are settled. If the account is closed too early and a tax refund later becomes due, recovering that money after dissolution becomes far more complicated.

Keep records even after dissolution

Even after the company is struck off, responsibility does not end immediately. IRAS requires books and papers to be retained for at least 5 years from the date of dissolution. Former officers should make sure these records remain available if needed.

A well-managed strike-off is not just about submitting a form. It is about clearing the company properly, moving through the Gazette stages without unresolved issues, and avoiding preventable objections that waste time and force a refile. If the goal is a clean exit, the right approach is to settle the tax and compliance position first and then file with confidence.

Frequently Asked Questions

This page is a general guide and should not be treated as legal advice. Strike-off requirements depend on your specific company circumstances. For advice tailored to your situation, contact Terra Advisory Services.