Key points
The first declaration is due within 15 months after registration. Subsequent declarations must be filed in every calendar year, with no more than 15 months between them. Filing opens three months before the due date. An LLP needing more time may apply for a 60-day extension. Late filing may attract penalties of up to S$600.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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