Fees Amendment - Company Winding Up Cross-References Updated

Singapore Legislation Updates

Published April 1st, 2026

Detected April 3rd, 2026

Summary

Singapore's Ministry of Finance published Amendment No. 2 to the Fees (Winding up, Restructuring and Dissolution of Companies and Other Bodies) Order 2005, updating statutory cross-references from the Companies Act to the Insolvency, Restructuring and Dissolution Act 2018. The Order updates references to winding up, restructuring, and dissolution provisions including sections 130, 197, 212, and 214.

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What changed

The Amendment Order modifies paragraph 2 and the Schedule of the principal Order 2005, replacing outdated statutory references. Specifically, it updates references from Companies Act provisions (Part X, sections 130, 197, 212, 214, 322, 345, 347) to corresponding Insolvency, Restructuring and Dissolution Act 2018 provisions. In paragraph 2(a)(vi) and (vii), references to "Part X of the Companies Act" are replaced with "Parts 8 and 9 of the Insolvency, Restructuring and Dissolution Act 2018."

Legal practitioners and insolvency practitioners should review any internal documents, templates, or checklists that reference the old statutory provisions in the context of fee calculations under this Order. While no new fees or obligations are created, practitioners must ensure their documentation uses the updated statutory references when citing the basis for fees on company dissolution and restructuring matters.

What to do next

Review internal documents and templates referencing fee calculation statutory bases under the principal Order
Update cross-references in any fee schedules or guidance documents to reflect new Insolvency, Restructuring and Dissolution Act 2018 citations
Brief relevant staff on the statutory reference changes to ensure consistency in filings and applications

Source document (simplified)

Fees (Winding up, Restructuring and Dissolution of Companies and Other Bodies) (Amendment No. 2) Order 2026 Status:
Published in Subsidiary Legislation Supplement
on 01 Apr 2026
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No. S 186
| Fees Act 1920 |

| Fees
(Winding up, Restructuring and Dissolution
of Companies and Other Bodies)
(Amendment No. 2) Order 2026 |

| | In exercise of the powers conferred by section 2 of the Fees Act 1920, the Minister for Finance makes the following Order: | | In exercise of the powers conferred by section 2 of the Fees Act 1920, the Minister for Finance makes the following Order: |
| In exercise of the powers conferred by section 2 of the Fees Act 1920, the Minister for Finance makes the following Order: | |

| Citation |

| 1. This Order is the Fees (Winding up, Restructuring and Dissolution of Companies and Other Bodies) (Amendment No. 2) Order 2026. |

| Amendment of paragraph 2 |

| 2. In the Fees (Winding up, Restructuring and Dissolution of Companies and Other Bodies) Order 2005 (G.N. No. S 58/2005), in paragraph 2 —
| (a) | in sub‑paragraph (a)(vi) and (vii), replace “Part X of the Companies Act” with “Parts 8 and 9 of the Insolvency, Restructuring and Dissolution Act 2018”; |
| (b) | in sub‑paragraphs (a)(vi), (b)(iv) and (c)(iv)(B), replace “section 130(1)” with “section 130”; |
| (c) | in sub‑paragraph (b)(iii) and (iv), replace “section 345 or 347 of the Companies Act” with “section 212 or 214 of the Insolvency, Restructuring and Dissolution Act 2018”; and |
| (d) | in sub‑paragraph (c)(iv), replace “section 322 of the Companies Act” with “section 197 of the Insolvency, Restructuring and Dissolution Act 2018”. | | (a) | in sub‑paragraph (a)(vi) and (vii), replace “Part X of the Companies Act” with “Parts 8 and 9 of the Insolvency, Restructuring and Dissolution Act 2018”; | (b) | in sub‑paragraphs (a)(vi), (b)(iv) and (c)(iv)(B), replace “section 130(1)” with “section 130”; | (c) | in sub‑paragraph (b)(iii) and (iv), replace “section 345 or 347 of the Companies Act” with “section 212 or 214 of the Insolvency, Restructuring and Dissolution Act 2018”; and | (d) | in sub‑paragraph (c)(iv), replace “section 322 of the Companies Act” with “section 197 of the Insolvency, Restructuring and Dissolution Act 2018”. |
| (a) | in sub‑paragraph (a)(vi) and (vii), replace “Part X of the Companies Act” with “Parts 8 and 9 of the Insolvency, Restructuring and Dissolution Act 2018”; | | | | | | | |
| (b) | in sub‑paragraphs (a)(vi), (b)(iv) and (c)(iv)(B), replace “section 130(1)” with “section 130”; | | | | | | | |
| (c) | in sub‑paragraph (b)(iii) and (iv), replace “section 345 or 347 of the Companies Act” with “section 212 or 214 of the Insolvency, Restructuring and Dissolution Act 2018”; and | | | | | | | |
| (d) | in sub‑paragraph (c)(iv), replace “section 322 of the Companies Act” with “section 197 of the Insolvency, Restructuring and Dissolution Act 2018”. | | | | | | | |

| Amendment of Schedule |

| 3. In the Fees (Winding up, Restructuring and Dissolution of Companies and Other Bodies) Order 2005, in the Schedule —
| (a) | in items (12)(e) and (f) and 13(e) and (f), replace “section 322(6) of the Companies Act 1967” with “section 197(7) of the Insolvency, Restructuring and Dissolution Act 2018”; |
| (b) | in items (12)(f), (13)(f) and (19)(d), replace “section 130(1)” with “section 130”; and |
| (c) | in item (19)(c) and (d), replace “section 345 or 347 of the Companies Act 1967” with “section 212 or 214 of the Insolvency, Restructuring and Dissolution Act 2018”. | | (a) | in items (12)(e) and (f) and 13(e) and (f), replace “section 322(6) of the Companies Act 1967” with “section 197(7) of the Insolvency, Restructuring and Dissolution Act 2018”; | (b) | in items (12)(f), (13)(f) and (19)(d), replace “section 130(1)” with “section 130”; and | (c) | in item (19)(c) and (d), replace “section 345 or 347 of the Companies Act 1967” with “section 212 or 214 of the Insolvency, Restructuring and Dissolution Act 2018”. |
| (a) | in items (12)(e) and (f) and 13(e) and (f), replace “section 322(6) of the Companies Act 1967” with “section 197(7) of the Insolvency, Restructuring and Dissolution Act 2018”; | | | | | |
| (b) | in items (12)(f), (13)(f) and (19)(d), replace “section 130(1)” with “section 130”; and | | | | | |
| (c) | in item (19)(c) and (d), replace “section 345 or 347 of the Companies Act 1967” with “section 212 or 214 of the Insolvency, Restructuring and Dissolution Act 2018”. | | | | | |
[G.N. Nos. S 64/2006; S 50/2007; S 748/2011; S 594/2013; S 1/2017; S 462/2018; S 549/2020; S 640/2020; S 703/2020; S 55/2021; S 792/2024; S 1/2025; S 46/2026]
| | Made on 28 March 2026. |