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English

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Etymology

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From an obsolete sense of composition, “payment to settle an obligation”: see composition fee.

Noun

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letter of composition (plural letters of composition)

  1. (Singapore) Official notice of a composition fee (a fine).
    • 1978 May 27, “Parking Victim”, “Need for ‘no parking’ signs”, in The Straits Times, page 17:
      Recently I received a letter of composition of $20 from the Car Parks Division, Urban Redevelopment Authority, for parking my broken down car in Keong Siak Road where it joins Sago Street and Sago Lane.
    • 2008 January 2, Soojenn, “Singapore - A Police State”, in Singapore in General[1] (blog):
      I have been away from Singapore for more than 15 years, and imagine my surprise on receiving a scanned copy of a "failure to file return" [] This the[sic] the first letter from the IRAS after more than 15 years and it is a letter of composition and penalty - for Pay and Pay?
    • 2013, OECD, Global Forum on Transparency and Exchange of Information Tax Purposes Peer Reviews: Singapore 2013, →ISBN, page 32:
      [] about 300 foreign companies did not file their tax returns with IRAS. Letters of composition were issued to these companies.