Singapore legislation
Regulation 4
of Property Tax (Tax Deferral for Land Approved for Development) Regulations 2009
Regulation 4
Application for tax deferral
Subregulation 1
An owner of any qualifying land who wishes to defer the payment of tax for that land in respect of a period of deferral shall make an application to the Comptroller for the tax deferral in such form as the Comptroller may specify.
Subregulation 2
The owner shall, for the purposes of his application, furnish to the Comptroller such other information at such time as the Comptroller may require.