Regulation 1
Citation and commencement
This Order may be cited as the Property Tax (Rates for Non-Residential Premises) Order 2013 and shall come into operation on 1st January 2014.
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Property Tax (Rates for Non-Residential Premises) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S692-2013 1960, currently marked in force and first recorded in 1960.
Citation and commencement
This Order may be cited as the Property Tax (Rates for Non-Residential Premises) Order 2013 and shall come into operation on 1st January 2014.
Definition
In this Order, “non‑residential premises” means any property other than residential premises within the meaning of the Property Tax (Rates for Residential Premises) Order 2013 (G.N. No. S 691/2013).
Prescribed class of premises
The prescribed class of premises to which this Order applies is non‑residential premises.
Tax payable in respect of non-residential premises
The tax payable per annum in respect of any non‑residential premises shall be 10% on every dollar of the annual value thereof for the year 2014 and every subsequent year.
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