Key points
ACRA may offer composition at a minimum S$500 per breach, but prosecution remains possible for repeated breaches or other circumstances. A summons must be addressed even while an appeal is pending. Conviction may result in up to S$5,000 per charge and a default penalty. Do not assume that later filing the annual return resolves the earlier meeting breach.
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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