| Length of Default (Days) |
Late Lodgement Fee |
| Not more than 30 days |
$50 |
| Between 31 days to 60 days (Both days inclusive) |
$75 |
| Between 61 days to 90 days (Both days inclusive) |
$100 |
| Between 91 days to 180 days (Both days inclusive) |
$150 |
| Between 181 days to 365 days (Both days inclusive) |
$200 |
| Between 366 days to 730 days (Both days inclusive) |
$250 |
| Between 731 days to 1095 days (Both days inclusive) |
$300 |
| More than 1096 days |
$350 |
Below are examples of when penalties will be imposed for late lodgement of notifications (other than Annual Declaration).
Example 1
ABC LLP has changed its registered office from 123 Yarra Road Singapore 123456 to 987 Aroozoo Lane Singapore 987654 on 15 March 2012. Under section 28 of the LLP Act, the LLP is required to lodge notification within 14 days of the change. The LLP lodged the prescribed form online via BizFile on 23 May 2012. The penalty imposed on the LLP is as follows:
| Legal Requirement |
Due Date to File Notification |
Date of Notification |
Period of Default |
Penalty |
| Section 28 |
29 March 2012 |
23 May 2012 |
30 March 2012 to 23 May 2012 |
$75 |
Example 2
Manager, Mr David Tan of ABC LLP, has resigned on 20 June 2012 and Mr Justin Lim has joined the LLP as a manager on 20 June 2012. Under section 28 of the LLP Act, the LLP is required to lodge notification of the cessation and appointment of the Manager within 14 days of the changes. The LLP lodged the prescribed form online via BizFile on 30 September 2012. The penalty imposed on the LLP is as follows:
| Legal Requirement |
Due Date to File Notification |
Date of Notification |
Period of Default |
Penalty |
| Section 28 |
4 July 2012 |
30 September 2012 |
5 July 2012 to 30 September 2012 |
$100 for each cessation and appointment of a manager |