Several years ago, I started a photography business with a friend, and we started a limited liability partnership (LLP) through the Accounting and Corporate Regulatory Authority's (Acra) BizFile portal.

Acra requires that every LLP file an annual declaration to state that it is still solvent. Failure to file the declaration via BizFile attracts a late payment charge of $250 and a subsequent composition fine of $500 after some time.

As the business was dormant during the Covid-19 lockdown period, it slipped my mind to file the declaration.

Throughout the entire period, I received no warning from Acra about any upcoming filing deadline. Every government agency I have dealt with has sent timely reminders, be it the Land Transport Authority regarding an upcoming road tax payment, or the Inland Revenue Authority of Singapore for tax filing purposes.

Quite some time after the deadline had passed, I received a letter notifying me of the composition fine and a threat of legal action should I fail to pay it.

This is a harsh course of action to take against a small business that made no income during the past two years.

Surely some e-mail or SMS reminders before the deadline would not be too much to ask for.

Kevin Lim Kheng Aun