Multinational Enterprise (Minimum Tax) Act 2024 s 65
Multinational Enterprise (Minimum Tax) Act 2024 s 65
s 65 Failure to keep proper records
65. Any person who fails or neglects without reasonable excuse to comply with any regulations under section 37(1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.
The Singapore legislation on this platform is subject to copyright of the Singapore Government and is used/reproduced for the purposes of this platform with the permission of the Attorney-General's Chambers. Users of this platform may check Singapore Statutes Online for the latest version of the Singapore legislation.