In force2014 Revised EditionCurrent version · 2014 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
52. Claims to exemption
Feedback & support(1)
A registered owner who wishes to claim exemption from the payment of any tax under section 11(1)(b) of the Act shall complete and deliver to the Registrar an application in such form as the Registrar may require.
(2)
Any exemption from the payment of any tax shall be for a period not exceeding one year.
(3)
Any claim for exemption shall be made annually.
Subregulation 1
A registered owner who wishes to claim exemption from the payment of any tax under section 11(1)(b) of the Act shall complete and deliver to the Registrar an application in such form as the Registrar may require.
Subregulation 2
Any exemption from the payment of any tax shall be for a period not exceeding one year.
Subregulation 3
Any claim for exemption shall be made annually.