← Multinational Enterprise (Minimum Tax) Act 2024

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.

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Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

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