Property Tax Act 1960 · 2020 Revised Edition · Part 3 · Imposition of Property Tax
6. Charge of property tax
Feedback & supportLast amended by an amending law of 2010.
As from 1 January 1961, a property tax is, subject to the provisions of this Act, 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.
The tax is payable by the owner of such property —
in the case of tax payable under subsection (1), yearly in advance without demand, in the month of January; and
without affecting 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.
The Comptroller may extend the period for payment referred to in subsection (2) within which payment of the tax is to be made.
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;
The tax is a first charge on the property concerned and, if not paid within the prescribed time, is recoverable in the manner provided in this Act.
No tax is payable on any house, land, building or tenement the annual value of which is $18 or less.
building
“building” means any structure erected on land and includes any house, hut, shed or similar roofed enclosure, whether used for the purposes of human habitation or otherwise, any slip, dock, wharf, pier, jetty, landing-stage, underground or overground tank for the storage of solids, liquids or gases, and any oil refinery;
Where the Comptroller is satisfied that a building or any part thereof is used exclusively —
as a place for public religious worship;
for a public school which is in receipt of grants‑in‑aid from the Government;
for charitable purposes; or
for purposes conducive to social development in Singapore,the building or such part thereof (as the case may be) is exempt from payment of the tax.
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 is exempt from payment of the tax.
The Minister may exempt, subject to such conditions as the Minister thinks fit, any premises or part thereof from the payment of the tax.
Minister
“Minister” means —(a)in relation to the definitions of “prescribed structural network” and “public authority” in section 2(1) and sections 2(8), 3(1), 6(8), (9) and (12), 7, 9(2) and (3), 19(9), 23(1) and (3) to (7), 24, 25, 66(13) and 69, the Minister charged with the responsibility for finance; and(b)in relation to section 49(1), (3), (4), (7), (8) and (9), the Minister charged with the responsibility for national development;
The Minister may, by order 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 the Minister may specify in the order.
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 is entitled, despite any stipulation to the contrary, to deduct from the rent, rentcharge, annuity or other payment a sum which bears the same proportion to the tax so paid by the owner as the amount of that rent, rentcharge, annuity or other payment bears to the annual value of the premises.
premises
“premises” includes messuages, houses, buildings, lands, tenements, easements and hereditaments of any tenure, whether open or enclosed, whether built on or not, whether public or private, and whether maintained or not under statutory authority;
No deduction under subsection (10) may be made from any rent payable to the Government or to a public authority.
Despite 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 must —
in a case equivalent to the payment of tax under subsection (1), yearly in advance without demand, in the month of January; and
without affecting 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.
If such sum remains due and unpaid at the end 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 is 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.
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 is entitled to have the amount so paid in excess refunded.
owner
“owner” means the person for the time being receiving the rent of any premises whether on his, her or its own account or as agent or trustee for any other person or as receiver or who would receive the same if the premises were let to a tenant and includes the person whose name is entered in the Valuation List;
Every claim for such refund under subsection (14) must be made within 5 years of such excess payment.
The Comptroller must certify the amount to be refunded and must cause payment to be made immediately.
Where any amount has been erroneously refunded under subsection (16), the owner must, despite the certification by the Comptroller of such refund, repay that amount within a period of 15 days of the owner receiving a demand therefor from the Comptroller.
If that amount remains due and unpaid at the expiry of that period mentioned in subsection (17), it is deemed to be arrears of tax payable in respect of the property concerned and may be recovered in the manner provided in this Act.