Mga Serbisyong Pang-korporasyon para sa Iyong Negosyo sa Singapore
WhatsApp
WeChat⌄
Apex Gateway WeChat QR code

I-scan upang makipag-ugnayan sa amin sa WeChat

Mobile: +65 8585 9090Email: info@acggroupsg.com
Regulations & Compliance · PDF

LLP Regulations Amendment 2015: Filings, Fees and Two Late-Penalty Tables

S 842/2015 introduces electronic-filing requirements and distinct late penalties for annual declarations and other documents. This article retains all twelve fee entries and sixteen delay bands as historical schedules.

Source checked · 11 October 2026 Historical document

The original amendment and filing channels

Made on 21 December 2015, gazetted at noon on 31 December and effective from 3 January 2016, this eight-page instrument updates form definitions, replaces electronic-filing regulations 3 and 4, and adds regulation 4A. Use the designated system and form unless the Registrar requires or permits otherwise; where a transaction is impossible electronically, use the alternative determined by the Registrar. Incorrect channels, failure to meet identity or endorsement requirements, improper completion, missing attachments or information, and unpaid fees can result in refusal, including refusal to accept documents. Identity cards, passports or other acceptable proof may be requested from transacting or registered persons.

Endorsement deadlines and other amendments

Registration requiring multiple endorsements must be completed within sixty days after the Registrar’s notification that endorsement is required. Other matters must be endorsed within fourteen days after first submission. The final endorser pays the fee. Regulation 8 extends a cited range from paragraph (e) to (eb); regulations 9, 13 and 18 are deleted. The amendment does not reproduce the full provisions deleted, so their contents should not be reconstructed without the principal regulations.

Fees, discretion and overriding non-refund cases

New regulation 7 distinguishes annual declarations from other documents, and late penalties are additional to filing fees. The Registrar may wholly or partly waive, refund or remit fees or penalties for any reason and determine payment methods. Despite that discretion, fees for ceased or cancelled registration, withdrawn applications and withdrawn appeals are non-refundable. Discretion does not guarantee relief or automatically override the express exceptions.

Official information and compoundable offences

Regulations 15 and 15A identify the Department of Statistics and Ministry of Trade and Industry, Ministry of Home Affairs, Ministry of Manpower and Singapore Post as official sources for specified SSIC, national-registration or residence, foreign-identification and building, postcode or street information. Dispensing with prior notice requires both a conflict in the specified data and a conclusion that notification would entail excessive effort, considering likely objections. New regulation 22 permits compounding under section 46(1) for offences punishable only by a fine or a fine and default penalty, but excludes continuing offences. It does not make every offence compoundable.

All twelve historical fee entries

Registration costs S$100; conversion of a firm or private company to an LLP costs S$40; name or name-change approval costs S$15 per approved name; and a request for a directed name change costs S$200. Hard-copy registration confirmation costs S$50, a Notice of Error S$60, an annual declaration of solvency or insolvency S$30, and an alternate address S$40. Form copies or extracts cost S$11 without attachments or S$26 with them. Certification costs S$2 per page or part-page manually, or S$1 electronically. Production of documents under subpoena is charged at government rates; no numerical subpoena rate is provided.

All annual-declaration late-penalty bands

Delay after the due date attracts S$60 up to thirty days; S$120 for 31–60 days; S$170 for 61–90 days; S$220 for 91–180 days; S$250 for 181–365 days; S$350 for 366–730 days; S$350 for 731–1,095 days; and S$350 after 1,095 days. The last three bands have the same amount but are separate source rows. These are the 2015 schedule’s rates rather than a current penalty quotation.

All other-document late-penalty bands

For documents other than annual declarations, delay attracts S$50 up to thirty days; S$75 for 31–60 days; S$100 for 61–90 days; S$150 for 91–180 days; S$200 for 181–365 days; S$250 for 366–730 days; S$300 for 731–1,095 days; and S$350 after 1,095 days. The amounts differ from annual-declaration penalties for the same delay, so the two tables should not be collapsed into a single maximum. The amendment replaces the original schedule in full; later transactions require checking subsequent amendments.

Official source

This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.

Read the official PDF ↗
Makipag-ugnayan para sa konsultasyon
Makipag-ugnayan