Singapore legislation
Regulation 3
Regulation 3
Deferment application
Subregulation 1
A deferment application must be made in a form approved by the Authority and be made in one of the following ways:
(a)
by sending by email to the Authority’s electronic address for service;
(b)
in person at the office of the Authority at 55 Newton Road, Taxpayer and Business Service Centre, Level 1, Revenue House, Singapore 307987 during its business hours.
Subregulation 2
A deferment application for deferring payment of any land betterment charge payable by a taxable person may be made —
(a)
by the taxable person personally; or
(b)
on behalf of the taxable person by an agent duly authorised by the taxable person.