Property Tax (Surcharge) Act |
(CHAPTER 255) |
(Original Enactment: Act 4 of 1974)
REVISED EDITION 1985 |
(30th March 1987) |
An Act to provide for the levy of a surcharge on property tax levied under the Property Tax Act (Chapter 254 of the Revised Edition). |
[1st January 1974] |
Short title |
1. This Act may be cited as the Property Tax (Surcharge) Act. |
Interpretation |
Levy of surcharge |
3.—(1) Commencing from 1st January 1974 there shall be levied and paid to the Comptroller a surcharge on property tax at the rate specified in the Schedule.
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Exemptions |
4.—(1) The Minister may by rules made under this Act and published in the Gazette exempt any class or classes of persons or any category or categories of property from the payment of the surcharge.
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Variation of rate of surcharge |
5.—(1) The President may by notification in the Gazette amend the Schedule by increasing, decreasing or varying in any manner the rate specified therein.
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Remission of surcharge by Comptroller |
6. The Comptroller may remit wholly or in part the surcharge levied on property tax payable in respect of any residential property which is jointly owned by either a citizen of Singapore or permanent resident and one or more other persons who not being a citizen of Singapore or permanent resident is or are related to the first-mentioned joint owner if the Comptroller is satisfied that the property is occupied by those owners and that payment of the surcharge will result in hardship. |
Duty to inform Comptroller |
7.—(1) Any person who has been exempted from paying the surcharge shall inform the Comptroller within 21 days of any change in circumstances which may render him liable to pay the surcharge or which may disqualify him for the exemption.
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Power to seek information |
8.—(1) For the purposes of enforcing the provisions of this Act, the Comptroller may, and as often as he thinks necessary, require any person to submit or render to him, within such period as he thinks fit, any form, return or information or to answer any query raised by the Comptroller.
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False returns |
9. Any person who in any form or return submitted to the Comptroller for the purposes of this Act makes any statement which is false in any material particular shall be guilty of an offence. |
Penalty |
10.—(1) Any person who commits an offence under this Act or the rules made thereunder shall be liable on conviction —
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Rules |
11.—(1) The Minister may make rules generally for the purpose of carrying this Act into effect.
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Saving |
12. No person shall be punished for any act or omission which was not punishable by this Act or the rules made thereunder when the act or omission was done or made. |
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