Key requirements
Returns and tax normally fall due one month after period-end. Missing F5/F8 attracts S$200 immediately and S$200 per completed outstanding month, capped at S$10,000 per return. IRAS may issue an estimated assessment with a 5% late-payment penalty; file the actual return promptly to support revision, within the stated five-year limit. Paying penalties does not clear the return. A waiver request uses the portal’s Appeal Penalty Waiver service and requires outstanding returns and overdue GST to be cleared, plus the stated compliance record. Keep filing and payment evidence before appealing rather than relying on an unconfirmed transfer.
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.
Read the official source ↗