Singapore legislation

Schedule 4

of Accountants (Public Accountants) Rules

Schedule 4

Penalties for late filing or lodgment of any document

FOURTH SCHEDULERule 17Penalties for late filing or lodgment of any documentLength of default (calculated in terms of months after the date on which document was required to be filed or lodged)Late lodgment penalty1.Up to 3 months$502.Exceeding 3 months$200[S 944/2024 wef 09/12/2024]

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