How to Restore a Struck-Off Company in Singapore: ACRA Administrative Restoration or Court Order
You can restore a struck-off company in Singapore, and the route depends on who struck it off. If ACRA struck it off on its own initiative, a former director or shareholder can apply on Bizfile for administrative restoration: no ACRA fee, up to 60 days' processing. If you applied to strike it off yourself, you need a court order. Either way, apply within six years.
This guide is for directors and shareholders who need the company back because money, a tax refund, a contract, a lease or a legal claim is still tied to it. Amounts are in Singapore dollars, and the rules are as at November 2026, including the Companies Act changes that took effect on 20 October 2026.
Key takeaways
- Two routes. ACRA administrative restoration (section 344D of the Companies Act 1967) covers only companies that ACRA struck off on its own initiative, and a former director or member applies on Bizfile for free. Everything else needs a court order.
- Six years. Both routes must be started within six years of the striking off.
- The money is not lost. A struck-off company's assets, including cash, vest in the Official Receiver.
- No amnesty. Overdue filings must be caught up, with a $300 or $600 penalty for each late annual return due from 14 January 2022.
- New from 20 October 2026. ACRA or the court must refuse restoration if the company is likely to be used for unlawful purposes, or if restoring it would be contrary to national security or interest.
Table of Contents
- Why Was Your Company Struck Off?
- What Happens When a Company Is Struck Off?
- Choosing Between ACRA Administrative Restoration and a Court Order
- How to Restore a Struck-Off Company Step by Step
- How Much Does It Cost to Restore a Company?
- What Happens After the Company Is Restored?
- Restore the Old Company or Incorporate a New One?
- Common Mistakes When Restoring a Company
- When to Get Professional Help
- Frequently Asked Questions
- Official Sources
Why Was Your Company Struck Off?
A company leaves ACRA's register in one of two ways, and which one happened decides your route back.
Struck off by ACRA. Under section 344(1) of the Companies Act 1967, ACRA can strike off a company it has reasonable cause to believe is not carrying on business or not in operation, and ACRA says unfiled annual returns are a common reason. It writes to the company and its directors, secretaries and shareholders first; for letters issued from 20 October 2026, the company has 15 days to object.
Struck off voluntarily. The directors applied on Bizfile because the company had stopped trading, owed nothing and owned nothing.
If nobody connected with the company applied, it is a company struck off by ACRA. Note the striking-off date, because the six-year limit runs from it.
Not struck off yet? If Bizfile still shows "Live" or "Gazetted to be Struck Off", you do not need restoration. In an ACRA case, object on Bizfile (still possible after the first Gazette notice) and file the overdue annual returns, which ACRA says may help. You can withdraw your own voluntary application free of charge.
What Happens When a Company Is Struck Off?
Striking off dissolves the company: it leaves the register and no longer legally exists. From 20 October 2026, dissolution happens at the date and time the Registrar strikes off the name, as published in the Government Gazette. Then:
- Assets pass to the Official Receiver. Anything the company still owned vests in the Official Receiver under section 213 of the Insolvency, Restructuring and Dissolution Act 2018 (IRDA), and the Official Receiver administers or disposes of it as the company's representative.
- Tax refunds go to the Insolvency Office. IRAS pays any tax credit owed to the company to the Insolvency Office on dissolution.
- Personal liability survives. Section 344(5B) of the Companies Act lets any existing liability of the company's officers and members be enforced as if the company had not been dissolved.
- Records must be kept. Former officers must make sure the books and papers are kept for at least five years from dissolution.
- Directors risk disqualification. Being a director of three or more companies struck off by ACRA within five years means three years' disqualification, or five for a repeat offender. See our guide to director disqualification in Singapore.
What happens to a struck-off company's bank account?
The balance is a company asset, so it vests in the Official Receiver, and the former directors can no longer operate the account. You have two options.
- Claim it without restoring. If the company had no creditors or outstanding debts when it was struck off, shareholders can claim it through the Insolvency Office. It charges realisation and distribution fees plus a $10 application fee and a $10 payment processing fee per shareholder, and does not pay out cash claims below $25. Its guidance on outstanding assets of a defunct company lists the documents.
- Restore the company if it must also collect money, keep a contract, lease or licence, or keep trading. ACRA's administrative route then needs the Official Receiver's written consent, because the balance vested in the Official Receiver.
Choosing Between ACRA Administrative Restoration and a Court Order
Whether you call it restoring or reinstating a struck-off company, the facts usually pick the route for you.
| Your situation | Route |
|---|---|
| ACRA struck the company off, and you were a director or shareholder | ACRA administrative restoration on Bizfile ($0), within six years |
| You applied to strike the company off yourself | Court order |
| You are a creditor or another interested party | Court order |
| The company had money or other property when it was struck off | Add the Official Receiver's written consent (administrative route) |
| You only want the leftover cash, and there were no creditors | Insolvency Office claim, with no restoration |
| The company was wound up, not struck off | Court order declaring the dissolution void (IRDA section 208(2)) |
| More than six years have passed since the striking off | Take legal advice immediately |
| Nothing of value is left and you just want to keep trading | New company (see the comparison below) |
ACRA administrative restoration (section 344D)
This is the cheaper route and needs no lawyer, but it is narrow.
- Who: a former director or member of a company that ACRA struck off on its own initiative. A corporate service provider can file for you with letters of undertaking.
- Cost and time: no ACRA fee, and up to 60 days to process, depending on complexity.
- Deadline: section 344D(4) requires ACRA to receive the application within six years after the company is dissolved, and section 344D(1) allows it only if nobody has applied, or is applying, to the court.
Because ACRA struck the company off believing it was not carrying on business or not in operation, in practice your reasons and evidence should show that it was: bank statements, invoices, contracts, a tenancy agreement, or payroll and CPF records.
To apply on Bizfile:
- Log in to Bizfile as a "Business User" with Corppass. A corporate service provider selects its "Corporate Service Provider" profile first. If your Corppass access for the company has lapsed, ACRA says to log in with Singpass instead.
- Select the restoration type, enter the company's UEN, then click "Retrieve Information" and "Start".
- Upload your supporting documents, including the Official Receiver's written consent where it is needed.
- Complete the declarations on the company's property, the lodgement of company documents and the payment of outstanding fees.
- Enter an email address for notifications, review the application, tick the declaration box and submit. ACRA updates you through your Bizfile inbox.
Restoration by court order
Court restoration covers everything else, including voluntary strike-offs and applications by creditors. ACRA says a struck-off company can be restored within six years by getting a court order.
- The test: broadly, whether the company was carrying on business or in operation when it was struck off, or whether restoring it is otherwise just. From 20 October 2026, the court must also refuse if the company is likely to be used for an unlawful purpose or one prejudicial to public peace, welfare or good order in Singapore, or if restoring it would be contrary to national security or interest.
- The process: in practice, a Singapore lawyer files the application in the High Court, supported by affidavit evidence. The court can give directions to put the company and others back, as nearly as possible, where they would have been had it not been struck off.
- Lodging the order: file it on Bizfile with a copy of the order, its reference number and date, and your reasons. ACRA takes up to 15 working days to process it, then the status returns to "Live".
How to Restore a Struck-Off Company Step by Step
Work in this order, whichever route you take.
- Confirm the facts: the status, the striking-off date, who started it, and the date six years on.
- Decide what you need: the leftover cash (an Insolvency Office claim) or the company itself. Then pick the route from the table above.
- Gather evidence that the company was operating and why it must come back.
- Obtain the Official Receiver's consent if the company had money or property when it was struck off.
- Prepare the catch-up filings first. Our guide to catching up on overdue company filings sets out the order.
- Apply, then lodge the outstanding documents, pay the penalties and show your bank, customers and IRAS the restoration.
Restoration documents checklist
- The UEN and the striking-off date
- Proof you were a director or shareholder at the time, such as an old Business Profile or share certificates
- Written reasons for restoration
- Evidence of operations: bank statements, invoices, contracts, a tenancy agreement, payroll or CPF records
- The Official Receiver's written consent, if needed
- Letters of undertaking, if someone files for you
- Drafts of the overdue financial statements, annual returns and tax returns
- For the court route: the order, with its reference number and date
How Much Does It Cost to Restore a Company?
The government fee is the smallest part. The real cost is the catch-up and, for the court route, legal fees.
| Cost item | Amount |
|---|---|
| ACRA fee to apply for restoration or lodge a court order | $0 |
| Legal and court fees (court route) | Set by the law firm and the complexity of the case; get a written quote that includes court fees and disbursements |
| Annual return filing fee | $60 per return |
| Late annual return penalty (returns due from 14 January 2022) | $300 if filed within 3 months of the due date; $600 if later |
| Late annual return penalty (returns due before 14 January 2022) | $300 |
| ACRA composition for a late AGM or annual return | From $500 per breach, if offered instead of prosecution |
| IRAS composition for a late corporate tax return | Up to $5,000 per offence |
If tax returns are two or more years overdue, IRAS can summon the company to court, and on conviction it can be ordered to pay a penalty of twice the tax assessed plus a fine of up to $5,000 per offence. If a composition offer or summons has already arrived, see our guide to ACRA composition fines and court summonses.
Rebuilding the missing accounts comes on top of these charges. Our backlog accounting clean-up page lists our current fees, and we quote for your company once we have seen its records.
Worked example (hypothetical). Company A has a 30 June year end. It did not file its annual returns for the years ended 30 June 2024 and 30 June 2025 (due 30 January 2025 and 30 January 2026), and ACRA struck it off in May 2026. Its former director applies for administrative restoration ($0). Once the company is restored, it lodges both returns in December 2026, more than three months late: 2 × ($600 penalty + $60 filing fee) = $1,320. That is before any composition sum ACRA may offer for the late AGMs and returns. The return for the year ended 30 June 2026 is not overdue yet: it is due by 30 January 2027. Any corporate tax returns still outstanding must also be filed, and IRAS can compound each late one for up to $5,000.
What Happens After the Company Is Restored?
The company returns as the same legal entity, with its existing name and UEN, and its status goes back to "Live". From 20 October 2026, restoration takes effect at the date and time the Registrar restores the name, as published in the Gazette. Legally, a restored company is treated as having continued in existence (section 344G(1)), so the compliance gap comes back too.
- Lodge everything outstanding with ACRA. Every company on the register files an annual return each year, dormant or not. Our guide to Singapore business filing deadlines and penalties lists the dates.
- Bring IRAS up to date. Every company files a corporate tax return by 30 November each year unless IRAS has granted a waiver. If IRAS issued estimated assessments while returns were missing, it revises them only once it has the actual return, financial statements and tax computation.
- Check Corppass and myTax Portal access early, because IRAS ends a struck-off company's access to its corporate tax digital services.
- Show your bank and counterparties the Bizfile record or the Gazette notice.
- Plan the exit if you only needed the company for one job. Compare striking off versus keeping a dormant company, then close it properly with a voluntary strike-off once it owns nothing and owes nothing.
Restore the Old Company or Incorporate a New One?
If nothing of value is left in the old company, a new company is often simpler.
| Restore the old company | Incorporate a new company | |
|---|---|---|
| Legal entity | Same company, name and UEN | New company, new UEN |
| Cash, refunds and claims | Collectable by the restored company (settle anything held with the Insolvency Office) | Stay with the Official Receiver; shareholders may claim if there were no creditors |
| Contracts, leases and licences | Same legal entity, subject to counterparties' and licensing bodies' own requirements | Re-sign or re-apply |
| Overdue filings | Must be brought up to date | Not inherited; officers' existing liabilities remain |
| Government fees | $0 to apply or to lodge a court order (the court route adds legal fees) | $15 name application plus $300 registration |
| Tax position | History carries on | May qualify for the start-up tax exemption in its first three Years of Assessment, subject to conditions |
| Best when | Value is locked in the old company | Nothing of value is left |
A director disqualified under the three-strike-offs rule cannot direct the new company either without the court's or the Registrar's permission.
Common Mistakes When Restoring a Company
- Using the wrong route. A voluntary strike-off cannot use administrative restoration.
- Leaving out the Official Receiver's consent when the company had money or property at the striking off.
- Thin evidence. "We forgot to file" does not show that the company was operating.
- No catch-up plan. If filings slip again, ACRA can prosecute, and three or more filing convictions within five years disqualify a person from acting as a director for five years.
- Waiting. The six-year clock keeps running, and records go missing.
When to Get Professional Help
You may not need to pay anyone. If ACRA struck the company off for missed annual returns, it had no money or property, and its records are simple, a former director can apply on Bizfile at no ACRA cost and then lodge the returns.
Get help when there are years of missing accounts, IRAS estimated assessments or composition offers, Official Receiver involvement, or a court application. The court route needs a Singapore lawyer, but the financial statements, annual returns and Form C-S or Form C still have to be prepared. Tax Filing SG is run by ex-Big 4 Singapore Chartered Accountants (ISCA members): we tell you which route fits and quote for the catch-up work once we have reviewed your case for the catch-up work.
Frequently Asked Questions
How long do I have to restore a struck-off company?
Six years from the striking off, whichever route you use. ACRA says a struck-off company can be restored by court order within six years, and its guidance on the 2014 Companies Act amendments says an application for administrative restoration must also be made within six years of the dissolution. Do not leave it late: evidence that the company was operating gets harder to collect, and overdue filings keep piling up.
How long does it take to restore a struck-off company?
ACRA takes up to 60 days to process an administrative restoration application, depending on how complex the case is and what documents are needed. For the court route, the time depends on the court application itself; once you lodge the order on Bizfile, ACRA takes up to 15 working days to process it. Allow extra time to get the Official Receiver's consent, where needed, and to prepare the overdue filings.
Can I restore a company I applied to strike off myself?
Yes, but only through the court. ACRA's administrative restoration covers only companies that ACRA struck off on its own initiative, so a voluntary strike-off needs a court order, applied for within six years. Once the court grants the order, you lodge it on Bizfile and the company's status returns to Live.
Will restoring the company bring back old penalties?
Yes, in effect. Restoration does not wipe the slate clean: the company is treated as having continued in existence, so overdue annual returns and tax returns still have to be filed. ACRA's administrative application includes declarations on lodging outstanding documents and paying outstanding fees, and each late annual return due from 14 January 2022 attracts a $300 or $600 penalty plus the $60 filing fee. IRAS can compound each late tax return for up to $5,000.
Can a company that was wound up be restored?
Not through the striking-off routes. A company dissolved after a winding up needs a court order declaring the dissolution void under section 208(2) of the Insolvency, Restructuring and Dissolution Act 2018. The order is then lodged with ACRA on Bizfile with the solicitor's details, its reference number and date, and supporting documents, so start with a lawyer.
Do I need a lawyer to restore a company?
Not for ACRA's administrative restoration. A former director or shareholder can file it on Bizfile, or a corporate service provider can file it with letters of undertaking, at no ACRA fee. For a court order you will in practice need a Singapore lawyer. Either way, the overdue accounts, annual returns and tax returns still have to be prepared, usually by an accountant.
Official Sources
- ACRA: Applying to restore a business entity (Bizfile guide)
- ACRA: Striking off a local company
- ACRA: Penalties and enforcement for late annual returns, including ACRA-initiated striking off
- ACRA: Key changes commencing on 20 October 2026
- ACRA: Key changes to the Companies Act impacting company administrators, including the six-year limit for administrative restoration (PDF)
- Insolvency Office: Outstanding assets of a defunct company
- IRAS: Companies applying for strike off or to cease registration
- IRAS: Late filing or non-filing of corporate income tax returns
Need to bring a struck-off company back?
Send us the company name or UEN on WhatsApp and a Singapore Chartered Accountant will tell you which restoration route applies, what needs to be filed and our fee for your case before you commit.
About Tax Filing SG — We are a Singapore accounting practice run by ex-Big 4 Singapore Chartered Accountants (ISCA). We handle accounting, corporate tax, GST and company secretarial work for Singapore SMEs, including overdue and late filings.
Last updated: 9 November 2026. This article is general information based on IRAS and ACRA guidance as at November 2026, not advice for your specific situation. Rules, rates and deadlines change, so check the official sources above or speak to us before acting.