Fees (Winding up, Restructuring and Dissolution of Companies and Other Bodies) Order 2005

No. S 58

Fees Act

(Chapter 106)

Fees (Winding up, Restructuring and Dissolution of Companies and Other Bodies) Order 2005

In exercise of the powers conferred by section 2 of the Fees Act, the Minister for Finance hereby makes the following Order:

Citation and commencement

1.  This Order may be cited as the Fees (Winding up, Restructuring and Dissolution of Companies and Other Bodies) Order 2005 and shall come into operation on 1st February 2005.

[S 46/2026 wef 29/01/2026]

Definitions

1A.  In this Order —

“company” and “corporation” have the meanings given by section 4(1) of the Companies Act (Cap. 50);

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“company (in simplified debt restructuring)” means a corporation for which the simplified debt restructuring programme has commenced under section 72E(3) of the Insolvency, Restructuring and Dissolution Act 2018, and that has not been discharged from the programme;

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“company (in simplified winding up)” means a corporation —

(a) that has entered into the simplified winding up programme under section 250F of the Insolvency, Restructuring and Dissolution Act 2018 (Act 40 of 2018); and

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(b) that has not been discharged from the simplified winding up programme under section 250N of that Act;

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“designated website” —

(a) in relation to a notice published under Part 5A of the Insolvency, Restructuring and Dissolution Act 2018, means the Internet website prescribed under regulation 2 of the Insolvency, Restructuring and Dissolution (Simplified Debt Restructuring) Regulations 2021 (G.N. No. S 48/2021); and

(b) in relation to a notice published under Part 10A of the Insolvency, Restructuring and Dissolution Act 2018, means the Internet website prescribed under regulation 3 of the Insolvency, Restructuring and Dissolution (Simplified Winding Up) Regulations 2021 (G.N. No. S 47/2021);

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“foreign debtor” means a corporation the administration, realisation or distribution of which property located in Singapore is entrusted to the Official Receiver pursuant to relief granted by the Court under Article 21(1)(e) or (2) of the Third Schedule to, read with section 252(1) of, the Insolvency, Restructuring and Dissolution Act 2018;

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“simplified winding up programme” means the programme established under section 250C of the Insolvency, Restructuring and Dissolution Act 2018;

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“sub-fund” and “umbrella VCC” have the meanings given by section 2(1) of the VCC Act;

“VCC” or “variable capital company” has the meaning given by section 2(1) of the VCC Act;

“VCC Act” means the Variable Capital Companies Act 2018 (Act 44 of 2018).

[S 549/2020 wef 14/07/2020]

Fees leviable by Official Receiver

2.  The fees specified in the Schedule shall be leviable by the Official Receiver in relation to —

(a) the administration of the winding up or dissolution of —

(i) any company under Part 8 or 9 of the Insolvency, Restructuring and Dissolution Act 2018 (Act 40 of 2018);

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(iaa) any unregistered company under Part 8 or 9 of the Insolvency, Restructuring and Dissolution Act 2018, as applied by section 246(1) of that Act;

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(iab) any foreign company in respect of which the Official Receiver is appointed as the liquidator for Singapore under section 250(2) of the Insolvency, Restructuring and Dissolution Act 2018;

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(iac) [Deleted by S 46/2026 wef 29/01/2026]

(ia) any limited liability partnership under section 30 of the Limited Liability Partnerships Act (Cap. 163A);

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(ii) any registered co-operative society under section 83 of the Co-operative Societies Act (Cap. 62);

(iii) any registered organisation whose registration is cancelled under section 31 of the Mutual Benefit Organisations Act (Cap. 191);

(iv) any registered society under section 25 of the Societies Act (Cap. 311);

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(v) any registered trade union under section 20 of the Trade Unions Act (Cap. 333);

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(va) any registered platform work association under section 29 of the Platform Workers Act 2024;

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(vi) any VCC under Part X of the Companies Act as applied by section 130(1) of the VCC Act; and

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(vii) any sub-fund of an umbrella VCC under Part X of the Companies Act as applied by section 33(2) of the VCC Act;

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(aa) the administration, realisation or distribution of a foreign debtor’s property located in Singapore;

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(b) any act done by the Official Receiver —

(i) as a representative of a defunct company under section 212 or 214 of the Insolvency, Restructuring and Dissolution Act 2018 (Act 40 of 2018);

[S 549/2020 wef 14/07/2020]

[S 640/2020 wef 30/07/2020]

(ii) as a representative of a defunct limited liability partnership under paragraph 98 or 100 of the Fifth Schedule to the Limited Liability Partnerships Act;

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(iii) as a representative of a defunct sub-fund of an umbrella VCC under section 345 or 347 of the Companies Act as applied by section 33(2) of the VCC Act; and

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(iv) as a representative of a defunct VCC under section 345 or 347 of the Companies Act as applied by section 130(1) of the VCC Act;

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(c) any act done by the Official Receiver in respect of his powers and duties —

(i) under paragraph 69 of the Fifth Schedule to the Limited Liability Partnerships Act;

(ii) under section 49 of the Business Trusts Act (Cap. 31A);

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(iii) under section 295B of the Securities and Futures Act (Cap. 289); and

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(iv) under section 322 of the Companies Act as applied by —

(A) in the case of a sub-fund of an umbrella VCC — section 33(2) of the VCC Act; or

(B) in the case of a VCC — section 130(1) of the VCC Act;

[S 549/2020 wef 14/07/2020]

[S 46/2026 wef 29/01/2026]

(d) any company (in simplified debt restructuring); and

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(e) any company (in simplified winding up).

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Remission of fee by Permanent Secretary of Ministry of Law

2A.  The Permanent Secretary of the Ministry of Law may, in his discretion, remit wholly or in part any fee payable under this Order.

[S 594/2013 wef 16/09/2013]

Revocation

3.  The Fees (Winding up of Companies) Order (O 35) is revoked.

Made this 25th day of January 2005.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF R030.4.0241 V7; AG/LEG/SL/106/2002/1 Vol. 1]

(To be presented to Parliament under section 3 of the Fees Act).