Singapore legislation
Regulation 5
of Property Tax (Building Works in Residential Premises) (Remission) Order
Regulation 5
Owner of dwelling-house to apply for remission of tax
Subregulation 1
The owner of a dwelling-house may apply for the remission of tax in such form as the Comptroller may determine and in accordance with the provisions of this Order.
Subregulation 2
Where the building plans have been submitted to the Building Authority for approval before 1st April 1991, the owner shall, within one month from that date, give notice thereof in writing to the Comptroller.
Subregulation 3
Where the building plans are submitted to the Building Authority or Commissioner of Building Control (as the case may be) for approval on or after 1st April 1991, the owner shall, within one month of the date of submission of the building plans, give notice thereof in writing to the Comptroller.
Subregulation 4
In giving notice under sub-paragraphs (2) and (3), the owner shall give a written undertaking that the dwelling-house will be owner-occupied after the completion of the building works.
Subregulation 5
An application for the remission shall be made —
where the period of one year during which the dwelling‑house is owner‑occupied following the completion of the building works ends before 1st January 2014, within 6 months from the end of that period; and
where the period referred to in sub‑paragraph (a) ends on or after 1st January 2014, by 30th June 2014.