Singapore legislation
Regulation 4
of Property Tax (Owner-Occupied Residential Premises) (Remission) Order 2025
Regulation 4
Refund of tax paid
Where tax is refunded because of the remission under paragraph 3, the refund is to be made to the person who is the owner (as determined by paragraph 3 of the Residential Premises Order) of the premises to which the remission relates at the time of the refund.