On 20/05/2013,
you requested for the version in force on 20/05/2013
incorporating all amendments published on or before 20/05/2013.
The closest version currently available is that of 25/10/2010.
PART III
IMPOSITION OF PROPERTY TAX
6.
—(1) As from 1st January 1961, a property tax shall, subject to the provisions of this Act, be payable at the rate or rates specified in this Act for each year upon the annual value of all houses, buildings, lands and tenements whatsoever included in the Valuation List and amended from time to time in accordance with the provisions of this Act.
[33/2002]
(2) The tax shall be payable by the owner of such property —
(a)
in the case of tax payable under subsection (1), yearly in advance without demand, in the month of January; and
(b)
without prejudice to paragraph (a), where the Comptroller has served a notice for payment of the tax under this Act, within one month of the service of that notice.
[33/2002]
(3) The Comptroller may, in his discretion, extend the period for payment referred to in subsection (2) within which payment of the tax is to be made.
[33/2002]
(4) The tax shall be a first charge on the property concerned and, if not paid within the prescribed time, shall be recoverable in the manner provided in this Act.
(5) No tax shall be payable on any house, land, building or tenement the annual value of which is $18 or less.
(6) Where the Comptroller is satisfied that a building or any part thereof is used exclusively —
(a)
as a place for public religious worship;
(b)
for a public school which is in receipt of grants-in-aid from the Government;
(c)
for charitable purposes; or
(d)
for purposes conducive to social development in Singapore,
the building or such part thereof, as the case may be, shall be exempted from payment of the tax.
(6A) Where the Comptroller is satisfied that land is used or will be developed or is being developed into a building for use principally for any purpose specified in subsection (6), the land shall be exempted from payment of the tax.
(7) The Minister may exempt, subject to such conditions as he thinks fit, any premises or part thereof from the payment of the tax.
(8) The Minister may, by order published in the Gazette, remit or exempt wholly or in part the tax payable in respect of such category of properties for such period and subject to such conditions as he may specify in the order.
[4/87]
(9) Where premises are held subject to the payment by the owner thereof of any rent, rentcharge, annuity or other like payment, the owner having paid the tax for the time being payable on the premises shall be entitled, notwithstanding any stipulation to the contrary, to deduct from the rent, rentcharge, annuity or other payment a sum which shall bear the same proportion to the tax so paid by him as the amount of that rent, rentcharge, annuity or other payment bears to the annual value of the premises.
(10) No such deduction under subsection (9) shall be made from any rent payable to the Government or to a public authority.
[19/68]
(11) Notwithstanding any other provision in this Act, the Minister may, in respect of any public authority or body corporate constituted under any written law, order that in lieu of the tax payable under this Act, the public authority or body corporate shall —
(a)
in a case equivalent to the payment of tax under subsection (1), yearly in advance without demand, in the month of January; and
(b)
without prejudice to paragraph (a), where the Comptroller has served a notice for payment, within one month of the service of that notice,
pay to the Government the sum of which is to be calculated on such basis as may be deemed equitable by the Minister.
[33/2002]
(12) If such sum remains due and unpaid at the expiration of 3 weeks from the end of January in each year or from the end of one month from the date of the service of a notice for payment of the tax, as the case may be, it shall be deemed to be arrears of tax payable and may be recovered in the manner provided in this Act together with interest at such rate as may be prescribed.
[19/68; 33/2002]
(13) If it is proved to the satisfaction of the Comptroller that any tax has been paid in excess of the amount with which any property is properly chargeable, the owner of the property shall be entitled to have the amount so paid in excess refunded.
(14) Every claim for such refund under subsection (13) shall be made within 6 years of such excess payment.
(15) The Comptroller shall certify the amount to be refunded and shall cause payment to be made immediately.
(16) Where any amount has been erroneously refunded under subsection (15), the owner shall, notwithstanding the certification by the Comptroller of such refund, repay that amount within a period of 15 days of his receiving a demand therefor from the Comptroller.
(17) If that amount remains due and unpaid at the expiration of that period mentioned in subsection (16), it shall be deemed to be arrears of tax payable in respect of the property concerned and may be recovered in the manner provided in this Act.
7. The Minister may, by order published in the Gazette, require the annual value of any property or part thereof falling within such category as may be prescribed to be assessed on the basis of the gross receipts (whether in the preceding or current year) arising from the use of that property for the purposes of any trade or business and such assessment shall be determined in such manner as specified in the order.
[6A
[4/87]
8.
—(1) Where tax has been paid under the provisions of this Act in respect of any building, the Comptroller shall, subject to this section, refund a part of the tax proportionate to any period during which the building is unoccupied except that no refund shall be allowed in respect of any unbroken period of less than 30 days or a calendar month.
[25/63; 24/73]
(2) Any owner of a building claiming under this section a refund of the tax which he has paid in respect of that building, for any period commencing from 1st November in any year to 31st October in the ensuing year, shall submit his claim in writing to the Comptroller not later than 15th November in the ensuing year or such other date as the Minister may by order prescribe.
[46/96]
(3) The Comptroller may, in his discretion, make a refund under this section to the extent of the whole or any part thereof, where —
(a)
the person claiming the refund failed to submit his claim within the time specified in subsection (2) and the Comptroller is satisfied as to the reason for such failure; or
(b)
part of the continuous period of 30 days falls before 1st November in any year and another part of that period falls on or after that date.
[46/96; 33/2002]
(4) No refund shall be allowed in respect of any building unless the owner satisfies the Comptroller —
(a)
that the building is in good repair and fit for occupation;
(b)
that every reasonable effort to obtain a tenant has been made;
(c)
that the rent demanded is a reasonable one; and
(d)
that the building has been vacant during the whole of the period in respect of which a refund is claimed.
(5) Where a refund is claimed in respect of a period during which the building has been undergoing repairs for the purposes of rendering it fit for occupation, it shall not be necessary to prove in respect of the claim, the matters specified in subsection (4)(a), (b) and (c).
[7
[25/63]
9.
—(1) The tax payable in respect of each year shall be at the rate of 36%2 upon the annual value of every property included in the Valuation List.
2 12% from 1st July 1996 — see Property Tax (Rates) Order (O 9, 1996 Ed.) (G.N. No. S 114/96).
10% from 1st July 2001 — see Property Tax (Rates) Order (O 9, 2003 Ed.) (G.N. No. S 205/2001).
(2) The Minister may, by order published in the Gazette, direct that the tax payable in respect of properties within any area or areas shall be at such a rate or rates being less than the rate prescribed by this section for such period or periods as may seem equitable to the Minister.
(3) The Minister may, by order published in the Gazette, direct that the tax payable in respect of —
(a)
any dwelling-house or part thereof; or
(b)
any industrial premises,
occupied as such by the person whose name appears in the Valuation List as the owner of the property concerned, shall be at a rate less than the rate prescribed by this section.
10.
—(1) The Chief Assessor shall cause to be prepared a list, which shall be known as the Valuation List, of all houses, buildings, lands and tenements.
(2) The inclusion in the Valuation List of any house or building which has been erected in contravention of any written law shall not prevent the person who has contravened that law from being liable to the penalty provided under that law, or such unauthorised house or building from being demolished under the provisions of that law.
(3) The Valuation List shall contain in respect of all houses, buildings, lands and tenements —
(a)
a description or designation sufficient for identification;
(b)
the name of the owner;
(c)
the annual value ascribed thereto; and
(d)
such other particulars as the Chief Assessor may from time to time consider necessary.
(4) Each part of a building divided laterally or horizontally into parts in such a manner that the owner, either solely or jointly with other owners, of one part is not also the owner either solely or jointly with the other owners respectively of any other part, shall for the purpose of this Part be deemed to be a building.
(5) Each part of a partially completed building divided laterally or horizontally into parts shall for the purposes of this Part be deemed to be a building if it is used for human habitation or otherwise.
[24/73]
(6) When the name of the owner is not known, it shall be sufficient to designate him in the Valuation List and in any proceedings to recover any tax or arrears thereof as “the owner” of that house, building, land or tenement, as the case may be, without further description.
(7) The Valuation List may be prepared and kept in electronic form in a computer or on any magnetic, optical, chemical or other medium as may be determined by the Chief Assessor.
[46/96]
11. It shall be in the discretion of the Chief Assessor either to cause to be prepared a new Valuation List every year or to adopt the Valuation List then in force, with such alterations and amendments as may have been made from time to time in accordance with the provisions of this Act.
Notice of Valuation List to be published
12. [Repealed by Act 33/2002]
Payment to account of tax
13. [Repealed by Act 33/2002]
Notice of objection to Valuation List
14. [Repealed by Act 33/2002]
Authentication of Valuation List
15. [Repealed by Act 33/2002]
16.
—(1) The Chief Assessor may, at any time and as often as he thinks necessary, serve on any person a notice requiring him to make within 21 days from the date of the notice a return in such form as may be prescribed by the Chief Assessor containing such particulars as may be required for the purposes of this Act.
[24/73]
(2) Any person on whom such a notice has been served who fails to comply with the terms of the notice shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
[46/96]
(3) Any person who in a return made under this section makes any statement which is false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months or to both.
[46/96]
(4) All returns, additional information and other correspondence and payment of tax under the provisions of this Act may be sent post free to the Comptroller or the Chief Assessor in envelopes marked “Property Tax”.
17. Any occupier of any premises who when requested by or on behalf of the Chief Assessor to state the name of the owner of the premises refuses or omits to disclose or mis-states the same shall, unless he shows cause to the satisfaction of the court for his refusal, omission or mis-statement, be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
[46/96]
18.
—(1) Any person who owns any property the annual value of which is more than $18 and has not received a notice requiring him to pay tax in respect of such property within 6 months from 1st January in each year shall, within 14 days after the expiration of that period, give notice to the Chief Assessor of his ownership of such property.
(2) On receipt of any such notice the Chief Assessor shall, if the property in question has not been included in the Valuation List, serve on such person a notice requiring him to make a return as provided in section 16(1).
(3) Any person who fails or neglects without reasonable excuse to give such notice of chargeability or to furnish such return shall be guilty of an offence.
19.
—(1) Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List is sold or transferred whether by instrument or operation of law or otherwise, the vendor or transferor shall, within one month after the sale or transfer, give notice thereof to the Chief Assessor in such form as may be prescribed by the Chief Assessor.
(2) [Deleted by Act 23/2010 wef 25/10/2010]
(3) On receipt of any such notice, the Chief Assessor may require the production of the instrument of sale or transfer, if any.
(4) [Deleted by Act 23/2010 wef 25/10/2010]
(5) [Deleted by Act 23/2010 wef 25/10/2010]
(6) [Deleted by Act 23/2010 wef 25/10/2010]
(7) When any building or any part of a building which is liable to the payment of tax is demolished or removed, the owner shall, within 15 days from the completion of the demolition or removal, give notice thereof in writing to the Chief Assessor.
[19/68]
(8) Where any building or part of a building is demolished or removed and no action has been taken to amend the Valuation List in respect thereof for any reason, the owner shall, at the option of the Comptroller —
(a)
continue to be liable to pay the tax in respect of the building or part of the building, as if the building had not been demolished or removed; or
(b)
notwithstanding that the Valuation List has not been amended, be liable to pay the tax in respect of that property from the date of demolition or removal of the building, as the case may be, on the basis of any revised annual value which may be ascribed to that property in a subsequent amended Valuation List.
[19/68; 33/2002]
(9) Where there is —
(a)
a letting of any property;
(b)
an increase in any rent charged for the letting of the property; or
(c)
an increase in any sum charged —
(i)
for the use of furniture, fixtures, fittings and other furnishings in the property;
(ii)
for the maintenance of the property and the grounds thereof; or
(iii)
for services provided in connection with the property,
the owner of the property shall, within 15 days after the letting or the increase, give notice thereof in writing to the Chief Assessor.
(10) Where any property is let and a premium is charged for the letting of the property, the owner thereof shall, within 15 days of the receipt of the premium, give notice in writing to the Chief Assessor.
[24/73]
(10A) Subsections (9) and (10) shall not apply where the instrument (in relation to the letting or the increase, as the case may be) —
(a)
is chargeable with duty under the Stamp Duties Act (Cap. 312); and
(b)
is stamped under that Act within the 15-day period referred to in subsection (9) or (10), as the case may be.
(11) When any property ceases to be occupied by the owner, the owner of the property shall, within 15 days of ceasing to occupy the property, give notice thereof in writing to the Chief Assessor.
[24/73]
(12) [Deleted by Act 23/2010 wef 25/10/2010]
(13) Any person who fails to give any notice required by this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
(14) Any owner who fails to give any notice required by this section and who subsequently becomes liable to pay tax pursuant to section 21 shall pay interest on the tax at such rate as may be prescribed.
[6/82]
(15) The interest payable under subsection (14) shall be calculated from the date of expiry of the period during which the notice is to be given and shall be deemed to be tax payable and recoverable under this Act.
[6/82]
20.
—(1) Where it appears that any Valuation List —
(a)
is or has become inaccurate in any material particular in any year; or
(b)
is likely to become inaccurate in any material particular in the ensuing year,
the Chief Assessor may, in the year referred to in paragraph (a), if he considers it desirable that an amendment should be made to the Valuation List, give notice thereof to the owner of the property concerned stating the amendment that is considered desirable and the date from which it is proposed the amendment shall take effect, and the amendment shall be made in the Valuation List from that date.
[33/2002]
(2) For the purposes of this section, the Valuation List shall be deemed to be inaccurate in a material particular where —
(a)
the Chief Assessor is of the opinion that the annual value of a property included in the Valuation List does not correctly represent the annual value evidenced by —
(i)
the rental obtained from a tenant in respect of a property previously vacant or previously occupied by the owner;
(ii)
the increased or decreased rental obtained in respect of the letting out of that or similar property;
(iii)
the consideration paid or value passing on the sale or transfer, directly or indirectly, of any estate or interest in that or similar property, including the sale or transfer of 75% or more of the issued ordinary shares of a land-owning company, whether or not the Chief Assessor exercises the option given in section 2(3);
(iv)
the development cost of that or similar property; or
(v)
the gross takings or receipts derived from the use of that or similar property;
(b)
the Chief Assessor is of the opinion that the rental, if any, obtained from the tenant is lower than the gross amount at which the property could reasonably be expected to be let from year to year;
(c)
any new building or tenement is erected or any building or tenement is rebuilt, enlarged, altered, improved or demolished;
(d)
any property or part thereof, not exempted from the provisions of this Act, has not been included in the Valuation List; or
(e)
the Chief Assessor is of the opinion that the annual value of any property or part thereof in the Valuation List required to be assessed on the basis of gross receipts by any order made under section 7 does not correctly represent the annual value as evidenced by the gross receipts arising from the use of that property for the purposes of any trade or business and determined in the manner specified in the order.
[33/2002]
(3) The Chief Assessor may, in his discretion, cancel any notice given under subsection (1) which is inaccurate in any material particular and may replace it with another notice.
[33/2002]
(4) Any alteration to a Valuation List required for the purpose of correcting any of the matters referred to in section 10(3)(a), (b) and (d) or for the correction of any clerical or arithmetical error therein shall not in itself constitute an amendment and may be made at any time.
[33/2002]
(4A) The Chief Assessor may, in his discretion and if he is satisfied that there is any clerical or arithmetic error in the Valuation List in respect of the annual value ascribed to any house, building, land or tenement —
(a)
make an alteration to the Valuation List to correct the error; and
(b)
cancel any notice given under subsection (1) and replace it with another notice to correct such error,
provided that no such alteration or cancellation shall be in respect of any annual value for any period of more than 5 years prior to the date on which the Chief Assessor has ascertained that such an error exists.
(5) In this section, “land-owning company” means a company the main object or one of the main objects of which is the development of property by the construction of houses or buildings thereon for the purpose of sale or rent.
[33/2002]
20A.
—(1) Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year may, at any time in that year, make an objection to the Chief Assessor by written notice in such form as the Chief Assessor may determine, stating precisely the grounds on which the objection is made and the desired amendments to the Valuation List.
[33/2002]
(2) Notwithstanding subsection (1), any owner who desires to object to an amendment made to the Valuation List under section 20 shall do so within 21 days of the service of the notice referred to in section 20(1).
[33/2002]
(3) The Chief Assessor shall consider an objection under subsection (1) or (2) and may —
(a)
disallow the objection;
(b)
allow the objection in whole;
(c)
allow the objection in part; or
(d)
allow the objection in a manner agreed between the Chief Assessor and the owner.
[33/2002]
(4) The Chief Assessor shall serve the owner by post or otherwise with a written notice of his decision.
[33/2002]
(5) Where the Chief Assessor allows an objection under subsection (3)(b), (c) or (d), the Chief Assessor may specify any date in the year in which the objection is made from which the amendment shall have effect, and the amendment shall be made in the Valuation List immediately.
[33/2002]
(6) The Chief Assessor may, in his discretion, cancel any notice served under subsection (4) which is inaccurate in any material particular and may replace it with another notice not later than 5 years after the serving of the notice under that subsection.
[33/2002]
(7) Any owner dissatisfied with the decision made by the Chief Assessor under subsection (3)(a) or (c) may, within 21 days of the service of the notice under subsection (4), appeal to the Board in the manner provided in section 29.
[33/2002]
(8) Where the Board varies any annual value in the Valuation List under an appeal to the Board, the Chief Assessor shall cause the Valuation List to be amended in accordance with the decision of the Board.
[33/2002]
(9) Unless the Chief Assessor in his discretion determines otherwise —
(a)
an objection under this section may only be made in respect of the annual value of any property in the Valuation List as from a date after —
(i)
the date of notice of amendment under section 20(1), where no previous objection to that notice in respect of that property had been made in the year to which the Valuation List relates; or
(ii)
the date of written notice under subsection (4), where a previous objection in respect of that property had been made in the year to which the Valuation List relates; and
(b)
no objection under this section shall be made within the period during which the decision of the Chief Assessor under subsection (3) regarding any previous objection in respect of the same property is pending.
[33/2002]
21.
—(1) Subject to subsection (3), where any new building or tenement is erected and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which the work of erecting the building or tenement was completed, the tax in respect of the building or tenement shall, notwithstanding that the Valuation List has not been duly amended under section 20, be payable from the date of completion of the work of erecting the building or tenement.
[24/73]
(2) The tax payable under subsection (1) shall be calculated on the basis of any revised annual value which may be ascribed to the building or tenement in a subsequent Valuation List.
(3) Where any part of the building or tenement which is under construction (whether divided laterally or horizontally) is used for the purpose of human habitation or otherwise before the work of erecting the building or tenement is completed and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which that part of the building or tenement was used, the tax in respect of that part of the building or tenement shall, notwithstanding that the Valuation List has not been duly amended under section 20, be payable from the date of use of that part of the building or tenement.
[24/73]
(4) The tax payable under subsection (3) shall be calculated on the basis of any revised annual value which may be ascribed to that part of the building or tenement in a subsequent Valuation List.
(5) Where any building or tenement is rebuilt, enlarged, altered or improved and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which the work of rebuilding, enlarging, altering or improving the building or tenement was completed, the tax in respect of the building or tenement shall, notwithstanding that the Valuation List has not been duly amended under section 20, be payable from the date of completion of the work of rebuilding, enlarging, altering or improving the building or tenement.
[24/73]
(6) The tax payable under subsection (5) shall be calculated on the basis of any revised annual value which may be ascribed to the building or tenement in a subsequent Valuation List.
(7) Where any property is included for the first time in a Valuation List for any year, then, notwithstanding that the property was not previously included in any Valuation List, the tax in respect of the property shall be payable from —
(a)
in the case of any building, the date of completion of such building; and
(b)
in the case of any land or tenement, such date as may be determined by the Comptroller,
and such tax shall be calculated on the basis of the annual value ascribed to the property in the Valuation List.
(7A) Notwithstanding subsection (7), where any property comprised in —
(a)
a statutory land grant or State lease; or
(b)
a lease of property by a public authority (where the public authority is the lessor) for a period exceeding 3 years,
is transferred or leased and thereupon included in the Valuation List (whether for the first time or otherwise) —
(i)
the tax in respect of the property shall be payable from the date of the transfer or date of commencement of the lease of the property; and
(ii)
such tax shall be calculated on the basis of the revised annual value which may be ascribed to the property in a subsequent Valuation List.
(8) Where any building or tenement ceases to be vacant or to be occupied by the owner thereof and is let to a tenant or where the rent of any building or tenement is increased, directly or indirectly, and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which the letting or increase of rent occurs, the tax in respect of the building or tenement shall, notwithstanding that the Valuation List has not been duly amended under section 20, be payable from the date of the letting or increase of rent, as the case may be, on the basis of any revised annual value which may be ascribed to the building or tenement in a subsequent Valuation List.
[24/73; 46/96]
(8A) Notwithstanding section 19(8), where any property is to be or is being re-developed and no action has been taken to amend the Valuation List in respect thereof for any reason whatsoever, the tax in respect of the property shall be payable from such date as the Comptroller may determine, and such tax shall be calculated on the basis of the revised annual value which may be ascribed to the property in a subsequent Valuation List.
(8B) No tax shall be payable under this section in respect of any period which is more than 5 years prior to the 1st of January of the year in which such notice of inclusion in the Valuation List or notice of amendment to the Valuation List under section 20 is issued.
(9) The Comptroller may, at any time and as often as he thinks necessary, serve on any person a notice requiring him to make, within 21 days from the date of the notice, a return in such form as may be prescribed by the Comptroller, containing such particulars as may be required for the purpose of determining the tax payable in accordance with this section.
[24/73]
(10) Any person on whom such a notice has been served who fails to comply with the terms of the notice shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
[24/73; 46/96]
(11) Any person who in a return made under this section makes any statement which is false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months or to both.
[24/73; 46/96]
Collection of taxes under section 21
22.
—(1) Where it appears to the Comptroller that any tax is payable in respect of any property under section 19(8) or 21, the Comptroller shall give notice thereof to the owner of the property concerned stating the amount of the tax due and the period for which the tax is payable.
[24/73]
(2) Any owner who objects to any demand made by the Comptroller under subsection (1) may, within 21 days of the service of such notice, give to the Comptroller notice of objection in such form as the Comptroller may determine stating precisely the grounds of his objection.
[24/73; 33/2002]
(3) The Comptroller shall consider the objection and may —
(a)
disallow the objection;
(b)
allow the objection in whole;
(c)
allow the objection in part; or
(d)
allow the objection in a manner agreed between the Chief Assessor and the owner,
and shall serve the owner by post or otherwise with a written notice of his decision.
[33/2002]
(4) The Comptroller may, in his discretion, cancel any notice given under subsection (1) or (3) and replace it with another notice not later than 5 years after the serving of such notice on the owner of the property.
[33/2002]
(5) Any owner dissatisfied with the decision made by the Comptroller under subsection (3)(a) or (c) may, within 21 days after such service, appeal to the Board in the manner provided in section 29.
[24/73; 33/2002]