In forceAmended2002 Revised EditionCurrent version · 2002 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
2. Time to submit return
Feedback & supportAmended
Last amended by an amending law of 2018. 2 amendments in all.
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.