What this covers
For covered company updates, the penalty is S$50 within three months of default and S$200 beyond three months, for filing due dates from 9 December 2024. LLP annual declarations instead attract S$300 within three months and S$600 beyond three months, for due dates from 14 January 2022. Separate changes can attract separate penalties.
How to use this guidance
Identify the transaction, entity and due date before calculating default. Company annual returns fall outside this general schedule. Check the official effective-date notes and applicable filing guidance rather than assuming one fee covers every delay.
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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