| 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 penalties imposed for late lodgement of documents.
Example 1
ABC LP has changed its principal place of business from 123 Yarra Road Singapore 123456 to 987 Aroozoo Lane Singapore 987654 on 15 March 2007. Under section 18 of the LP Act, the LP is required to lodge notification within 14 days of the change. The LP lodged the prescribed form online via BizFile on 3 May 2007. The penalty imposed on the LP is as follows:
| Legal Requirements |
Due Date to File Notification |
Date of Notification |
Period of Default |
Penalty |
| Section 18 |
29 March 2007 |
3 May 2007 |
30 March 2007 to 3 May 2007 |
$75 |
Example 2
Partner, Mr David Tan of ABC LP, has resigned on 20 June 2007 and Mr Justin Lim has joined the LP as a partner on 20 June 2007. Under section 18 of the LP Act, the LP is required to lodge notification of the cessation and appointment of the Partner within 14 days of the change. The LP lodged the prescribed form online via BizFile on 30 September 2007. The penalty imposed on the LP is as follows:
| Legal Requirements |
Due Date to File Notification |
Date of Notification |
Period of Default |
Penalty |
| Section 18 |
4 July 2007 |
30 September 2007 |
5 July 2007 to 30 September 2007 |
$100 for each cessation and appointment of a partner |