Singapore legislation
Regulation 6
of Property Tax (Valuation by Gross Receipts for Hotel Premises) Order 2007
Regulation 6
Non-application of Order
Subregulation 1
The annual value of a hotel room in a hotel shall not be assessed under this Order —
if the statement required under paragraph 5 for that room has not been furnished in accordance with that paragraph;
if the hotel has been leased or licensed by its owner to another and the Chief Assessor is satisfied that the owner is unable to procure from the lessee or licensee information required to furnish the statement under paragraph 5;
if the Chief Assessor is satisfied that the statement furnished under paragraph 5 for that room is false;
if, in the opinion of the Chief Assessor, the total gross receipts shown in the statement furnished under paragraph 5 in relation to that room does not fairly reflect the total gross receipts of a comparable hotel room; or
from (and including) the date the hotel ceases operation.
Subregulation 2
The annual value of a hotel food establishment or hotel function room shall not be assessed under this Order —
if the statement required under paragraph 5 for it has not been furnished in accordance with that paragraph;
if it has been leased or licensed by its owner to another and the Chief Assessor is satisfied that the owner is unable to procure from the lessee or licensee information required to furnish the statement under paragraph 5;
if the Chief Assessor is satisfied that the statement furnished under paragraph 5 for it is false;
if, in the opinion of the Chief Assessor, the total gross receipts shown in the statement furnished under paragraph 5 in relation to it does not fairly reflect the total gross receipts of a comparable hotel food establishment or hotel function room;
if it has no receipt in both the calendar year for which its annual value is assessed and the preceding calendar year; or
from (and including) the date the hotel concerned ceases operation.