Respond to notices
IRAS may offer composition of up to S$5,000 per offence or issue a court summons. To accept composition, pay and file IR21. If summoned and seeking to avoid attendance, the stated steps must be completed at least one week before the court date. A postponement request requires attending court; ignoring a summons can lead to further action.
Waiver requests
The page lists limited circumstances considered for composition waiver, such as a first request, clearance not being required, or the same period already filed by another group company. Use the official appeal form and provide the relevant circumstances. A conviction can involve a fine while the outstanding filing obligation remains.
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 ↗