The fee for filing an annual report for a corporation in Arkansas is determined by the Arkansas Secretary of State's office and is currently set at fifty dollars. This fee applies to both profit and nonprofit corporations registered in the state. It is important for corporations to file their annual reports on time to maintain good standing and avoid any potential late fees or penalties. The annual report is generally due by the first day of the anniversary month of the corporation's incorporation. For detailed and up-to-date information regarding filings and fees, including any changes that may occur, it is advisable to refer to the relevant section of the Arkansas Secretary of State's website, where comprehensive information is available.