Deadlines for lodgment of returns
26.  Unless otherwise allowed by the Authority —
(a)any document to be lodged in accordance with regulation 25(1)(a) shall be lodged with the Authority within 4 months from the last day of the period to which the document relates;
[S 665/2010 wef 04/11/2010]
(b)any document to be lodged in accordance with regulation 25(1)(b) (other than the documents referred to in regulation 13(1)(a) and Form 4 referred to in regulation 13(1)(b)) shall be lodged with the Authority within 3 weeks from the last day of the period to which the document relates;
[S 665/2010 wef 04/11/2010]
(c)the documents referred to in regulation 13(1)(a) shall be lodged with the Authority within 3 months from the last day of the period to which the documents relate;
[S 665/2010 wef 04/11/2010]
(d)Form 4 referred to in regulation 13(1)(b) shall be lodged with the Authority within 4 months from the last day of the period to which the Form relates; and
[S 665/2010 wef 04/11/2010]
(e)any annual report to be lodged with the Authority under regulation 21(1A) shall be lodged with the Authority within 6 months from the last day of the financial year to which the report relates.
[S 665/2010 wef 04/11/2010]
[S 814/2004 wef 01/01/2005]