In forceAmended2002 Revised EditionCurrent version · 2002 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
3. Time for payment
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Last amended by an amending law of 2018. 2 amendments in all.
Every person liable to pay cess under the Act shall pay the cess 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.