Good day. Please let me ask this question regarding my girlfriend's entry to Singapore.
She is now holding an IPA for an approved SPass.
Her employer did not send any Notification Letter to her (I'm not sure whether a Notification Letter is issued with the IPA or issued at a later time).
She has her signed job contract (but I'm not sure if that has bearing with her entry).
She's still in Manila at this moment and will arrive here on May 15. Her agreement with her employer is that she will start processing her SPass on May 21, Monday.
We plan for May 16 to 18 to visit attractions here in SG. And on May 19 to 20, a visit in Indonesia.
We plan not to show her IPA when enters Singapore on May 15.
And that she will only show her IPA in the immigration upon arrival from Indonesia on May 20.
I worry, she might get refused of entry.

Is this risky?
I am also confused on when she should show the IPA, whether upon arrival from Manila or upon arrival from Indonesia. Please kindly advise.
Thanks in advance!