Singapore legislation
Section 19
Section 19
Notice to be given by owners of property, etc.
(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 must, 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)
On receipt of any such notice, the Chief Assessor may require the production of the instrument of sale or transfer, if any.
(3)
When any building or any part of a building which is liable to the payment of tax is demolished or removed, the owner must, within 15 days from the completion of the demolition or removal, give written notice thereof to the Chief Assessor.
(4)
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 must, at the option of the Comptroller —
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
even if 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.
(5)
Where there is —
a letting of any property;
an increase in any rent charged for the letting of the property; or
an increase in any sum charged —
for the use of furniture, fixtures, fittings and other furnishings in the property;
for the maintenance of the property and the grounds thereof; or
for services provided in connection with the property,the owner of the property must, within 15 days after the letting or the increase, give written notice thereof to the Chief Assessor.
(6)
Where any property is let and a premium is charged for the letting of the property, the owner thereof must, within 15 days of the receipt of the premium, give written notice to the Chief Assessor.
(7)
Subsections (5) and (6) do not apply where the instrument (in relation to the letting or the increase, as the case may be) —
is chargeable with duty under the Stamp Duties Act 1929; and
is stamped under that Act within the 15‑day period referred to in subsection (5) or (6), as the case may be.
(8)
When any property ceases to be occupied by the owner, the owner of the property must, within 15 days of ceasing to occupy the property, give written notice thereof to the Chief Assessor.
(9)
Without affecting subsection (8), where there has been a change in the prescribed class of any property referred to in section 9(3), the owner of the property must, within 15 days after the date of the change, give written notice thereof to the Chief Assessor, unless the Minister, in an order referred to in section 9(2) —
prescribes a period longer than 15 days; or
provides that no notice need be given.
(10)
Despite a change in the prescribed class of any property referred to in section 9(3), the owner of the property continues to be liable to pay the tax in respect of the property the owner had been paying immediately prior to the change as if no change had occurred until the owner’s liability is adjusted under subsection (11), or subsections (11) and (12).
(11)
Where the Comptroller becomes aware of the change in the prescribed class of any property, the owner of the property is liable, as from the date of the change, to pay the tax on the basis of the rate or rates applicable to the property following the change.
(12)
Without affecting subsection (11), where there is a revised annual value ascribed to the property in a subsequent amended Valuation List pursuant to the change in the prescribed class of the property, the owner of the property is liable, as from the date of the change and at the option of the Comptroller, to pay the tax on the revised annual value.
(13)
For the purposes of subsections (9) to (12), where planning permission (other than provisional permission) for the making of any material change in the use of the property or part thereof (as the case may be) is given by the competent authority under the Planning Act 1998 and the circumstances for which such permission is sought correspond to any circumstances resulting in the change in the prescribed class of the property, then the date of the planning permission is prima facie evidence of the date of the change in the prescribed class of the property.
(14)
No tax is payable or refundable, as the case may be —
under subsection (11) or (12) in respect of any period which is more than 5 years prior to 1 January of the year in which a notice of amendment to the Valuation List under section 20 is issued pursuant to the change in the prescribed class of the property; or
under subsection (11) in respect of any period which is more than 5 years prior to 1 January of the year in which the Chief Assessor considers it not desirable that an amendment be made to the Valuation List in respect of the property despite the change in the prescribed class thereof.
(15)
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.
(16)
Any owner who fails to give any notice required by this section and who subsequently becomes liable to pay tax pursuant to section 21 must pay interest on the tax at such rate as may be prescribed.
(17)
The interest payable under subsection (16) is to be calculated from the date of expiry of the period during which the notice is to be given and is deemed to be tax payable and recoverable under this Act.