Regulation 1
Citation and commencement
These Regulations are the Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020 and come into operation on 14 January 2020.
/akn/sg/act/sub_leg/2018/VCCA-S26-2020
Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 2018
- Sections
- 6
Quick answer
About this subsidiary legislation
Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation VCCA-S26-2020 2018, currently marked in force and first recorded in 2018.
Regulation 2
Definitions
Amended byS 172/2026 wef 01/04/2026
In these Regulations —“document” does not include a specified document as defined by regulation 2(1) of the Variable Capital Companies (Late Lodgment Penalties for Winding Up and Receivership Documents) Regulations 2026 (G.N. No. S 171/2026);“electronic transaction system” means the electronic transaction system established by the Authority under section 28B(1) of the Accounting and Corporate Regulatory Authority Act (Cap. 2A);“transaction”, in relation to the Registrar, means —
(a)
the filing or lodging of any document with the Registrar, or the submission, production, delivery, furnishing or sending of any document to the Registrar, under the Act;
(b)
the making of any application, submission or request to the Registrar under the Act;
(c)
the provision of any undertaking or declaration to the Registrar under the Act; or
(d)
the extraction, retrieval or accessing of any document, record or information maintained by the Registrar under the Act.
Definition
“document” does not include a specified document as defined by regulation 2(1) of the Variable Capital Companies (Late Lodgment Penalties for Winding Up and Receivership Documents) Regulations 2026 (G.N. No. S 171/2026);
Amended byS 172/2026 wef 01/04/2026
Definition
“electronic transaction system” means the electronic transaction system established by the Authority under section 28B(1) of the Accounting and Corporate Regulatory Authority Act (Cap. 2A);
Definition
“transaction”, in relation to the Registrar, means —
(a)
the filing or lodging of any document with the Registrar, or the submission, production, delivery, furnishing or sending of any document to the Registrar, under the Act;
(b)
the making of any application, submission or request to the Registrar under the Act;
(c)
the provision of any undertaking or declaration to the Registrar under the Act; or
(d)
the extraction, retrieval or accessing of any document, record or information maintained by the Registrar under the Act.
Regulation 3
Fees
Subregulation 1
The fees specified in the third column of the First Schedule are payable in respect of the matters set out in the second column of that Schedule.
Subregulation 2
The Registrar may refuse to process a transaction (including accepting the filing or lodgment of any document), whether carried out using the electronic transaction system or otherwise, if the person seeking to carry out the transaction fails to pay the fee prescribed for the transaction.
Regulation 4
Late lodgment penalties
Where a person fails to comply with the time delimited by the Act for the filing or lodgment of a document, the penalty specified in the Second Schedule for late filing or lodgment must be paid in addition to the prescribed fee for the filing or lodgment of the document.
Regulation 5
Manner of payment
Subregulation 1
Except as provided in paragraph (2), or as the Registrar otherwise requires or permits, payment of any fee or penalty under these Regulations must be made using the electronic transaction system.
Subregulation 2
If payment of any fee or penalty under these Regulations cannot be made using the electronic transaction system, the payment must be made in the manner determined by the Registrar.
Regulation 6
Waiver
Subregulation 1
The Registrar may for any reason waive, refund or remit, whether wholly or in part, any fee specified in the First Schedule and any penalty specified in the Second Schedule.
Subregulation 2
Despite paragraph (1), no fee paid is refundable in respect of the withdrawal of any application or appeal.
Common questions
- What is Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020?
- Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation VCCA-S26-2020 2018, currently marked in force and first recorded in 2018.
- Is Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020 still in force?
- Yes — Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020 is currently in force.
- When did Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020 take effect?
- Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020 was first recorded in 2018.
- How many regulations does Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020 have?
- Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020 contains 6 regulations.
- Where can I read the official version of Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020?
- The official text of Variable Capital Companies (Fees and Late Lodgment Penalties) Regulations 2020 is published at sso.agc.gov.sg.