Singapore legislation
Regulation 2
Regulation 2
Time to submit return
Amended byS 469/2008 wef 19/09/2008S 542/2018 wef 06/09/2018
Every person liable to pay cess under the Act shall submit to the Board or its agent a return in such form as the Board may require, no later than 2 months after the last day of the relevant taxable period specified in the relevant Order made under section 5 of the Act.