Regulation 1
Citation and commencement
This Order may be cited as the Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 and shall be deemed to have come into operation on 1st January 2009.
/akn/sg/act/sub_leg/1960/PTA-S385-2009
Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1960
- Sections
- 4
Quick answer
About this subsidiary legislation
Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S385-2009 1960, currently marked in force and first recorded in 1960.
Regulation 2
Remission of property tax for owner-occupied dwelling-house
Subregulation 1
There shall be allowed a remission of tax in accordance with this paragraph in respect of every owner-occupied dwelling-house to which the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10) applies.
Subregulation 2
The remission shall be 40% of the tax payable for the part of the period from 1st January 2009 to 31st December 2009 (both dates inclusive) during which the dwelling-house is eligible for the rate of tax specified in the Property Tax (Rate for Owner-Occupied Residential Premises) Order.
Subregulation 3
The tax payable referred to in sub-paragraph (2) is the tax payable for the period from 1st January 2009 to 31st December 2009 (both dates inclusive) after deducting any remission for that same period granted under either or both of the following Orders:
(a)
the Property Tax (Owner-Occupied Residential Premises) (Remission) Order (O 16);
(b)
the Property Tax (Residential Properties) (Remission) Order 2007 (G.N. No. S 602/2007).
Regulation 3
Remission of property tax for vacant land with residential premises under construction
Subregulation 1
There shall be allowed a remission of tax in accordance with this paragraph in respect of every vacant land to which the Property Tax (Residential Premises under Construction) (Remission) Order (O 17) applies.
Subregulation 2
The remission shall be 40% of the tax payable for the part of the period from 1st January 2009 to 31st December 2009 (both dates inclusive) during which the vacant land is eligible for remission of tax under the Property Tax (Residential Premises under Construction) (Remission) Order.
Subregulation 3
The tax payable referred to in sub-paragraph (2) is the tax payable for the period from 1st January 2009 to 31st December 2009 (both dates inclusive) after deducting any remission for that same period granted under either or both of the following Orders:
(a)
the Property Tax (Residential Premises under Construction) (Remission) Order;
(b)
the Property Tax (Residential Properties) (Remission) Order 2007.
Regulation 4
Refund of tax paid
The refund of any tax because of a remission allowed under paragraph 2 or 3 shall be made to the person who is the owner of the premises to which the remission relates at the time of the refund.
Common questions
- What is Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009?
- Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S385-2009 1960, currently marked in force and first recorded in 1960.
- Is Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 still in force?
- Yes — Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 is currently in force.
- When did Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 take effect?
- Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 was first recorded in 1960.
- How many regulations does Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 have?
- Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 contains 4 regulations.
- Where can I read the official version of Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009?
- The official text of Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2009 is published at sso.agc.gov.sg.