Regulation 1
Citation and commencement
This Order may be cited as the Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 and shall be deemed to have come into operation on 1st January 2013.
/akn/sg/act/sub_leg/1960/PTA-S36-2013
Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1960
- Sections
- 4
Quick answer
About this subsidiary legislation
Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S36-2013 1960, currently marked in force and first recorded in 1960.
Regulation 2
Definitions
In this Order —“Board” or “HDB” means the Housing and Development Board established under section 3 of the Housing and Development Act (Cap. 129);“HDB flat” means any flat sold by the Board under Part IV of the Housing and Development Act or by an approved developer (as defined under section 65M of that Act) under Part IVB of that Act;“owner-occupied”, in relation to an HDB flat, means the flat is wholly occupied for residential purposes by the owner of the HDB flat;“owner-occupied progressive tax rate” means the rates referred to in the Schedule to the Property Tax (Progressive Tax Rates for Owner-Occupied Residential Premises) Order 2010 (G.N. No. S 512/2010).
Definition
“Board” or “HDB” means the Housing and Development Board established under section 3 of the Housing and Development Act (Cap. 129);
Definition
“HDB flat” means any flat sold by the Board under Part IV of the Housing and Development Act or by an approved developer (as defined under section 65M of that Act) under Part IVB of that Act;
Definition
“owner-occupied”, in relation to an HDB flat, means the flat is wholly occupied for residential purposes by the owner of the HDB flat;
Definition
“owner-occupied progressive tax rate” means the rates referred to in the Schedule to the Property Tax (Progressive Tax Rates for Owner-Occupied Residential Premises) Order 2010 (G.N. No. S 512/2010).
Regulation 3
Remission of property tax for owner-occupied HDB flats
Subregulation 1
There shall be allowed for the year 2013 a remission in accordance with this paragraph of tax payable in respect of every owner-occupied HDB flat at the applicable owner-occupied progressive tax rates.
Subregulation 2
The amount of the remission in respect of each owner-occupied HDB flat shall be $40 or the amount of tax payable at the applicable owner-occupied progressive tax rates for the year 2013, whichever is the lower.
Subregulation 3
Where an HDB flat is owner-occupied only during part of the year 2013, the owner of the HDB flat shall be allowed the remission for such period that the HDB flat is owner-occupied on a pro-rata basis.
Regulation 4
Refund of tax paid
The refund of any tax arising out of a remission allowed under paragraph 3 shall be made to the person who is the owner of the HDB flat to which the remission relates at the time of the refund.
Common questions
- What is Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013?
- Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S36-2013 1960, currently marked in force and first recorded in 1960.
- Is Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 still in force?
- Yes — Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 is currently in force.
- When did Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 take effect?
- Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 was first recorded in 1960.
- How many regulations does Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 have?
- Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 contains 4 regulations.
- Where can I read the official version of Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013?
- The official text of Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 is published at sso.agc.gov.sg.