← Multinational Enterprise (Minimum Tax) Act 2024

Multinational Enterprise (Minimum Tax) Act 2024 s 66

s 66 Failure to file GloBE information return and notice

66. Any person who fails or neglects without reasonable excuse to comply with section 40(1) or (3) shall be guilty of an offence and shall be liable on conviction to —(a) a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months; and (b) in the case of a continuing offence, to a further fine of $100 for every day during which the offence is continued after such conviction.

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

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