This latest edition contains an in-depth discussion of the law and practice of property tax in Singapore, combining sound legal analysis with practical advice on the administrative and compliance aspects of the property tax. It further explains the subtle differences in the operation of the statutory provisions and the legislative intentions behind them. In addition, it traces the key changes in the property tax regime over the years since its inception in 1960.
Discusses key developments in the Singapore property tax landscape in recent years, as well as landmark cases such as First DCS, Pan-United Marine, Glengary and BFC Development.
Chapter 1 Overview
Chapter 2 Chargeable Properties
Chapter 3 Basis of Assessment
Chapter 4 Liability
Chapter 5 Reliefs
Chapter 6 Principles of Assessment
Chapter 7 Methods of Assessment
Chapter 8 Valuation List and Back Collection of Tax
Chapter 9 Objections and Appeals
Chapter 10 Payment, Collection and Administrative Matters