Estimated assessments and composition
An estimated assessment must be paid within one month even if disputed, and the outstanding return and requested accounts should be filed immediately for review. Composition can be up to S$5,000 per offence, depending on compliance history. To avoid prosecution under an offer, both the required filing and payment must be completed by the specified deadline. GIRO cannot be used for composition payments.
Appeals and summons
The online penalty-waiver service considers appeals where outstanding filing was completed before the composition deadline and the previous two years’ returns were filed on time. A summons specifies the required court date and any deadline for settling the matter beforehand. Extensions are not available through the filing service once a summons is issued; a postponement must be sought in court.
Repeated non-filing
For failure to file for two years or more, conviction can result in a penalty of twice the assessed tax and a fine up to S$5,000 per offence. Failure to pay the court penalty or fine may result in imprisonment of up to six months. Filing obligations continue after enforcement action.
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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