PART III
IMPOSITION OF PROPERTY TAX
Charge of property tax
6.—(1)  As from 1st January 1961, a property tax shall, subject to the provisions of this Act, be payable at the rate or rates specified in this Act for each year upon the annual value of all houses, buildings, lands and tenements whatsoever included in the Valuation List authenticated under section 15 and amended from time to time in accordance with the provisions of this Act.
(2)  The tax shall be payable half-yearly in advance, without demand, by the owner of such property at the offices of the Comptroller or other prescribed place in the months of January and July or within such other time in each half year as is prescribed.
(3)  The tax shall be a first charge on the property concerned and, if not paid within the prescribed time, shall be recoverable in the manner provided in this Act.
(4)  No tax shall be payable on any house, land, building or tenement the annual value of which is $18 or less.
(5)  All buildings or parts of buildings used exclusively —
(a)as places for public religious worship;
(b)for public schools which are in receipt of grants-in-aid from the Government;
(c)for charitable purposes; and
(d)for purposes conducive to social development in Singapore,
shall be exempted from payment of the tax.
(5A)  The Minister may exempt, subject to such conditions as he may think fit, any premises or part thereof from the payment of the tax.
(5B)  The Minister may, by order published in the Gazette, remit or exempt wholly or in part the tax payable in respect of such category of properties for such period and subject to such conditions as he may specify in the order.
[4/87]
(6)  Where premises are held subject to the payment by the owner thereof of any rent, rentcharge, annuity or other like payment, the owner having paid the tax for the time being payable on the premises shall be entitled, notwithstanding any stipulation to the contrary, to deduct from the rent, rentcharge, annuity or other payment a sum which shall bear the same proportion to the tax so paid by him as the amount of that rent, rentcharge, annuity or other payment bears to the annual value of the premises.
(6A)  No such deduction under subsection (6) shall be made from any rent payable to the Government or to a public authority.
[19/68]
(7)  Notwithstanding any other provisions in this Act, the Minister may, in respect of any public authority or body corporate constituted by statute in Singapore, order that in lieu of the tax payable under this Act, the authority or body corporate shall pay to the Government half-yearly in advance, without demand, in the months of January and July in each year, a sum to be calculated on such basis as may be deemed equitable by the Minister.
(7A)  If such sum remains due and unpaid at the expiration of 3 weeks from the end of January or July, as the case may be, in each year, it shall be deemed to be arrears of tax payable and may be recovered in the manner provided in this Act together with interest at the prevailing bank rate.
[19/68]
(8)  If it is proved to the satisfaction of the Comptroller that any tax has been paid in excess of the amount with which any property is properly chargeable, the owner of the property shall be entitled to have the amount so paid in excess refunded.
(8A)  Every claim for such refund under subsection (8) shall be made within 6 years of such excess payment.
(8B)  The Comptroller shall certify the amount to be refunded and shall cause payment to be made forthwith.
(9)  Where any amount has been erroneously refunded under subsection (8B), the owner shall, notwithstanding the certification by the Comptroller of such refund, repay that amount within a period of 15 days of his receiving a demand therefor from the Comptroller.
(10)  If that amount remains due and unpaid at the expiration of that period mentioned in subsection (9), it shall be deemed to be arrears of tax payable in respect of the property concerned and may be recovered in the manner provided in this Act.
Valuation by gross receipts
6A.  The Minister may, by order published in the Gazette, require the annual value of any property or part thereof falling within such category as may be prescribed to be assessed on the basis of the gross receipts (whether in the preceding or current year) arising from the use of that property for the purposes of any trade or business and such assessment shall be determined in such manner as specified in the order.
[4/87]
Refund on unoccupied buildings
7.—(1)  Where tax has been paid under the provisions of this Act in respect of any building, the Comptroller shall, subject to this section, refund a part of the tax proportionate to any period during which the building is unoccupied except that no refund shall be allowed in respect of any unbroken period of less than 30 days or a calendar month.
[25/63; 24/73]
(2)  Any owner of a building claiming under this section a refund of the tax which he has paid in respect of that building, for any period commencing from 1st November in any year to 31st October in the ensuing year, shall submit his claim in writing to the Comptroller not later than 15th November in the ensuing year or such other date as the Minister may by order prescribe.
[46/96]
(3)  The Comptroller may, in his discretion, make a refund under this section to the extent of the whole or any part thereof, where —
(a)the person claiming the refund failed to submit his claim within the time specified in subsection (1) and the Comptroller is satisfied as to the reason for such failure; or
(b)part of the continuous period of 30 days falls before 1st November in any year and another part of that period falls on or after that date.
[46/96]
(4)  No refund shall be allowed in respect of any building unless the owner satisfies the Comptroller —
(a)that the building is in good repair and fit for occupation;
(b)that every reasonable effort to obtain a tenant has been made;
(c)that the rent demanded is a reasonable one; and
(d)that the building has been vacant during the whole of the period in respect of which a refund is claimed.
(5)  Where a refund is claimed in respect of a period during which the building has been undergoing repairs for the purposes of rendering it fit for occupation, it shall not be necessary to prove in respect of the claim, the matters specified in subsection (4)(a), (b) and (c).
[25/63]
Refund for energy conservation
8.—(1)  Subject to this section where any person, being the owner of any premises in a centrally air-conditioned commercial building, has incurred any approved expenditure in relation to that building when occupying those premises for residential purposes or when those premises are vacant, there shall be allowed a refund of tax paid in respect of those premises for the year in which the claim for refund is made of an amount equal to 40% of that expenditure (referred to in this Act as the refundable expenditure).
[6/82]
(2)  Where in any year in which the claim for refund is made, full effect cannot be given to any refundable expenditure by reason of insufficiency of tax paid for that year, the balance of the refundable expenditure shall be refunded from the tax paid by him in respect of those premises for the next succeeding year and so on for the subsequent years until the refundable expenditure has been refunded in full.
[6/82]
(3)  No refund under this section shall be allowed where the person claiming the refund is entitled to claim a deduction under section 14G of the Income Tax Act (Cap. 134) in respect of the same expenditure.
[6/82]
(4)  For the purposes of this section, “approved expenditure”, in relation to a commercial building, means any expenditure approved by the Minister or such person as he may appoint and incurred in effecting, for the purposes of energy conservation, alteration of the building which results in a reduction of the overall thermal transfer value of the building to 45 watts per square metre or less, and in connection therewith, any alteration of the central air-conditioning plant of the building which results in an improvement to the coefficient of performance of the plant.
[6/82]
Rates of tax
9.—(1)  The tax payable in respect of each year shall be at the rate of 36%* upon the annual value of every property included in the Valuation List.
*12% from 1.7.96 — See G.N. No. S 114/96.
*10% from 1.7.2001 — See G.N. No. S 205/2001.
(2)  The Minister may, by order published in the Gazette, direct that the tax payable in respect of properties within any area or areas shall be at such a rate or rates being less than the rate prescribed by this section for such period or periods as may seem equitable to the Minister.
(3)  The Minister may, by order published in the Gazette, direct that the tax payable in respect of —
(a)any dwelling-house or part thereof; or
(b)any industrial premises,
occupied as such by the person whose name appears in the Valuation List as the owner of the property concerned, shall be at a rate less than the rate prescribed by this section.
Valuation List
10.—(1)  The Chief Assessor shall cause to be prepared a list, which shall be known as the Valuation List, of all houses, buildings, lands and tenements.
(1A)  The inclusion in the Valuation List of any house or building which has been erected in contravention of any written law shall not prevent the person who has contravened that law from being liable to the penalty provided under that law, or such unauthorised house or building from being demolished under the provisions of that law.
(2)  The Valuation List shall contain in respect of all houses, buildings, lands and tenements —
(a)a description or designation sufficient for identification;
(b)the name of the owner;
(c)the annual value ascribed thereto; and
(d)such other particulars as the Chief Assessor may from time to time consider necessary.
(3)  Each part of a building divided laterally or horizontally into parts in such a manner that the owner, either solely or jointly with other owners, of one part is not also the owner either solely or jointly with the other owners respectively of any other part, shall for the purpose of this Part be deemed to be a building.
(4)  Each part of a partially completed building divided laterally or horizontally into parts shall for the purposes of this Part be deemed to be a building if it is used for human habitation or otherwise.
[24/73]
(5)  When the name of the owner is not known, it shall be sufficient to designate him in the Valuation List and in any proceedings to recover any tax or arrears thereof as “the owner” of that house, building, land or tenement, as the case may be, without further description.
(6)  The Valuation List may be prepared and kept in electronic form in a computer or on any magnetic, optical, chemical or other medium as may be determined by the Chief Assessor.
[46/96]
Adoption of Valuation List
11.  It shall be in the discretion of the Chief Assessor either to cause to be prepared a new Valuation List every year or to adopt the Valuation List then in force, with such alterations and amendments as may have been made from time to time in accordance with the provisions of this Act.
Notice of Valuation List to be published
12.—(1)  The Chief Assessor shall, in the month of August in each year, give public notice in the Gazette and in such other manner, if any, as he shall think fit, of the place at which and of the hours between which the Valuation List for the ensuing year or a copy thereof may be inspected and that Valuation List, or copy thereof, shall be open for inspection for a period of 28 days from the date of the Gazette in which the notice is given.
(2)  In addition to giving public notice as provided by subsection (1), the Chief Assessor shall, within 14 days thereafter, serve on the owner of every property included therein which has not previously been included in a Valuation List authenticated under section 15 or of which the annual value as shown in the last preceding authenticated Valuation List has been increased a notice containing such particulars of the property as are mentioned in section 10(2).
(3)  Where an objection has been made to the Chief Assessor or an appeal has been made to the Valuation Review Board against the inclusion in the Valuation List of any property, or the annual value ascribed thereto, or any other statement made in or omitted from the Valuation List, or a proposal to amend the Valuation List pursuant to section 20, the Chief Assessor need not include the same property in ensuing Valuation Lists until such time as the objection has been decided upon by the Chief Assessor or the appeal has been decided upon by the Valuation Review Board unless the Chief Assessor intends to increase or decrease the annual value ascribed thereto.
[24/73]
Payment to account of tax
13.—(1)  Where the Chief Assessor has not included any property in a Valuation List pursuant to section 12(3) and an appeal has been made to the Valuation Review Board, there shall be payable to account of tax in respect of such property for each year during which the property has been omitted from the Valuation List a sum calculated at the prescribed rate of tax on the basis of the proposed annual value.
(2)  Such sum shall be payable and recoverable in the manner in which the tax is payable and recoverable under this Act.
[24/73]
Notice of objection to Valuation List
14.—(1)  Any owner aggrieved by the inclusion in the Valuation List of any property or by the annual value ascribed thereto or by any other statement made in or by any omission from the Valuation List may, at any time within the period allowed for inspection of the Valuation List, apply to the Chief Assessor by written notice of objection in the prescribed form, to amend the Valuation List accordingly.
[25/63]
(2)  Such application shall state precisely the grounds on which the objection is made and the amendments desired to remove the objections.
[25/63]
(3)  The Chief Assessor shall consider the objection and may either disallow it or allow it either wholly or in part, and shall serve the owner by post or otherwise with written notice of his decision.
[25/63]
(4)  Any owner dissatisfied with the decision made by the Chief Assessor under this section may, within 21 days after such service, appeal to the Valuation Review Board in the manner provided in section 29.
[25/63]
Authentication of Valuation List
15.—(1)  The Chief Assessor shall, at the end of the period allowed for inspection, cause the proposed Valuation List for the ensuing year to be amended by deleting therefrom all properties in respect of which notice of objection under section 14(1) has been given and, after such amendment has been made, shall authenticate the Valuation List, as amended, in such manner as he thinks fit.
[25/63; 46/96]
(2)  Such Valuation List, as authenticated, shall come into operation on 1st January then next ensuing and notice of the authentication shall forthwith be published in the Gazette.
[25/63]
(3)  The authenticated Valuation List may be amended from time to time as provided in this Act and the amendment may be made retrospective to the date of the coming into operation of the Valuation List.
[25/63]
(4)  Notwithstanding that any property has been deleted from such Valuation List pursuant to subsection (1), there shall be payable to account of tax in respect of that property for the ensuing year a sum calculated at the prescribed rate of tax on the basis of the proposed annual value thereof; and such sum shall be payable and recoverable in the manner in which taxes are payable and recoverable under this Act.
[24/73]
(5)  Upon the determination by the Chief Assessor of any objection in respect of any of the properties deleted from the Valuation List pursuant to subsection (1) —
(a)if no notice of appeal is lodged within the prescribed time, the Chief Assessor shall cause the authenticated Valuation List to be amended to include such property in accordance with his decision upon the objection;
(b)if a notice of appeal is lodged within the prescribed time, the Chief Assessor shall cause the authenticated Valuation List to be amended to include that property in accordance with the direction of the Valuation Review Board.
[25/63]
(6)  Any amendment made pursuant to subsection (4)(a) or (b) shall be authenticated in such manner as the Chief Assessor thinks fit and, whether made before or after the date of the coming into operation of the Valuation List, shall be effective from such date.
[25/63; 46/96]
(7)  Notice of authentication of every such amendment shall forthwith be given to every owner who has given to the Chief Assessor notice of objection in accordance with section 14(1).
[25/63]
Returns to be made by owners
16.—(1)  The Chief Assessor may, at any time and as often as he thinks necessary, serve on any person a notice requiring him to make within 21 days from the date of the notice a return in such form as may be prescribed by the Chief Assessor containing such particulars as may be required for the purposes of this Act.
[24/73]
(2)  Any person on whom such a notice has been served who fails to comply with the terms of the notice shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
[46/96]
(3)  Any person who in a return made under this section makes any statement which is false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months or to both.
[46/96]
(4)  All returns, additional information and other correspondence and payment of tax under the provisions of this Act may be sent post free to the Comptroller or the Chief Assessor in envelopes marked “Property Tax”.
Occupier to furnish name of owner
17.  Any occupier of any premises who when requested by or on behalf of the Chief Assessor to state the name of the owner of the premises refuses or omits to disclose or mis-states the same shall, unless he shows cause to the satisfaction of the court for his refusal, omission or mis-statement, be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
[46/96]
Notice of chargeability to be given by property owners
18.—(1)  Any person who owns any property the annual value of which is more than $18 and has not received a notice requiring him to pay tax in respect of such property within 6 months from 1st January in each year shall, within 14 days after the expiration of that period, give notice to the Chief Assessor of his ownership of such property.
(2)  On receipt of any such notice the Chief Assessor shall, if the property in question has not been included in the Valuation List, serve on such person a notice requiring him to make a return as provided in section 16(1).
(3)  Any person who fails or neglects without reasonable excuse to give such notice of chargeability or to furnish such return shall be guilty of an offence.
Notice of transfer of property
19.—(1)  Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List is sold or transferred whether by instrument or operation of law or otherwise, the vendor or transferor shall, within one month after the sale or transfer, give notice thereof to the Chief Assessor in such form as may be prescribed by the Chief Assessor.
(2)  Whenever the owner of any taxable property dies, the person becoming the owner of the property by succession or otherwise shall give notice thereof in writing to the Chief Assessor within one year after the death of the deceased.
(3)  On receipt of any such notice, the Chief Assessor may require the production of the instrument of sale or transfer, if any.
(4)  When any building is erected or when any building is rebuilt, enlarged, altered or improved or where any building which has been vacant is occupied, the owner of the building shall within 15 days give notice thereof in writing to the Chief Assessor.
[25/63]
(5)  When any building is erected, rebuilt, enlarged, altered or improved, the architect in charge or, if there is no architect, the person supervising the building works shall within 15 days give notice thereof in writing to the Chief Assessor.
[6/82]
(6)  The period of 15 days referred to in subsections (4) and (5) shall be reckoned from the date of the completion of the building which has been newly erected or rebuilt or of the enlargement, alteration, improvement or occupation, as the case may be.
(7)  When any building or any part of a building which is liable to the payment of tax is demolished or removed, the owner shall, within 15 days from the completion of the demolition or removal, give notice thereof in writing to the Chief Assessor.
[19/68]
(8)  Where any building or part of a building is demolished or removed and no action has been taken to amend the Valuation List in respect thereof for any reason, the owner shall, at the option of the Comptroller and until any notice of demolition or removal is given —
(a)continue to be liable to pay the tax in respect of the building or part of the building, as if the building had not been demolished or removed; or
(b)notwithstanding that the Valuation List has not been amended, be liable to pay the tax in respect of that property from the date of demolition or removal of the building, as the case may be, on the basis of any revised annual value which may be ascribed to that property in a subsequent amended Valuation List.
[19/68]
(9)  Where any property is let and the rent charged therefor, or any sum charged for the use of furniture, fixtures, fittings and other furnishings therein, or for the maintenance of the property and the grounds thereof, or for services provided in connection with the property, is increased, the owner of the property shall, within 15 days of the increase, give notice thereof in writing to the Chief Assessor.
[24/73]
(10)  Where any property is let and a premium is charged for the letting of the property, the owner thereof shall, within 15 days of the receipt of the premium, give notice in writing to the Chief Assessor.
[24/73]
(11)  When any property ceases to be occupied by the owner, the owner of the property shall, within 15 days of ceasing to occupy the property, give notice thereof in writing to the Chief Assessor.
[24/73]
(12)  Whenever any person makes an application to the competent authority for permission to develop or subdivide any property in accordance with the provisions of the Planning Act (Cap. 232), he shall, within 15 days of making such an application, give notice thereof in writing to the Chief Assessor.
[24/73]
(13)  Any person who fails to give any notice required by this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
(14)  Any owner who fails to give any notice required by this section and who subsequently becomes liable to pay tax pursuant to section 21 shall pay interest on the tax at the rate of 10% per annum.
[6/82]
(15)  The interest payable under subsection (14) shall be calculated from the date of expiry of the period during which the notice is to be given and shall be deemed to be tax payable and recoverable under this Act.
[6/82]
Amendment of Valuation List
20.—(1)  Where it appears that any Valuation List is or has become inaccurate in any material particular, the Chief Assessor may, on the application of any person interested, or otherwise, and in the manner hereinafter provided, amend the Valuation List accordingly.
(2)  When, in pursuance of subsection (1), the Chief Assessor considers it desirable that an amendment should be made to any Valuation List, he shall give notice thereof to the owner of the property concerned stating what amendment is considered desirable and the date from which it is proposed the amendment shall take effect.
(3)  Any owner who desires to object to such amendment may, within 21 days of the service of such notice, give to the Chief Assessor notice of objection in the manner provided in section 14.
[25/63]
(3A)  Notwithstanding any objection referred to in subsection (3), there shall be payable to account of tax in respect of that property a sum calculated at the prescribed rate of tax on the basis of the annual value proposed under subsection (2), or the annual value in the Valuation List as the Comptroller may, in his discretion, decide; and such sum shall be payable and recoverable in the same manner in which taxes are payable and recoverable under this Act.
[46/96]
(4)  Any owner dissatisfied with the decision made by the Chief Assessor under this section may, within 21 days after such service, appeal to the Valuation Review Board in the manner provided in section 29.
[25/63]
(5)  Notwithstanding that an appeal has been made to the Valuation Review Board pursuant to subsection (4), there shall be payable to account of tax in respect of the property a sum calculated at the prescribed rate of tax on the basis of the proposed annual value thereof; and such sum shall be payable and recoverable in the manner in which taxes are payable and recoverable under this Act.
[24/73]
(6)  Where notice of proposal to amend has been given by the Chief Assessor pursuant to subsection (2) —
(a)if no notice of objection is lodged within the prescribed time, the Chief Assessor shall cause the Valuation List to be amended to include the property in accordance with the notice of proposed amendment;
(b)if a notice of objection is lodged within the prescribed time, the Chief Assessor shall, if no subsequent notice of appeal is lodged, cause the Valuation List to be amended to include the property in accordance with his decision upon the objection;
(c)if a notice of appeal is lodged within the prescribed time, the Chief Assessor shall cause the Valuation List to be amended to include the property in accordance with the decision of the Valuation Review Board.
[25/63]
(7)  Any amendment made pursuant to subsection (6) (a), (b) or (c) shall be authenticated in such manner as the Chief Assessor thinks fit and shall be effective from the date contained in the notice of proposal to amend.
[25/63; 46/96]
(8)  Where notice of proposal to amend has been given by the Chief Assessor pursuant to subsection (2) after the Valuation List for the ensuing year has been closed for public inspection but before it comes into operation and if no notice of objection is lodged against the proposal within the prescribed time, the Chief Assessor may, without notice to the owner, cause the Valuation List for the ensuing year to be amended in accordance with the proposal in the notice.
[6/82]
(9)  For the purposes of this section, the Valuation List shall be deemed to be inaccurate in a material particular where —
(a)the Chief Assessor is of the opinion that the annual value of a property included in the Valuation List does not correctly represent the annual value evidenced by —
(i)the rental obtained from a tenant in respect of a property previously vacant or previously occupied by the owner;
(ii)the increased or decreased rental obtained in respect of the letting out of that or similar property; or
(iii)the consideration paid or value passing on the sale or transfer directly or indirectly of any estate or interest in that or similar property, including the sale or transfer of 75% or more of the issued ordinary shares of a land-owning company, whether or not the Chief Assessor exercises the option given in section 2(3);
(b)the Chief Assessor is of the opinion that the rental, if any, obtained from the tenant is lower than the gross amount at which the property could reasonably be expected to be let from year to year;
(c)any new building is erected or any building is rebuilt, enlarged, altered, improved or demolished;
(d)property, not exempted from the provisions of this Act, has not been included in the Valuation List; or
(e)the Chief Assessor is of the opinion that the annual value of any property or part thereof in the Valuation List required to be assessed on the basis of gross receipts by any order made under section 6A does not correctly represent the annual value as evidenced by the gross receipts arising from the use of that property for the purposes of any trade or business and determined in the manner specified in the order.
[24/65; 4/87; 46/96]
(10)  Any alteration to a Valuation List required for the purpose of correcting any of the matters referred to in section 10 (2) (a), (b) and (d) or for the correction of any clerical or arithmetical error therein shall not in itself constitute an amendment and may be made at any time.
[24/65]
(11)  For the purposes of this section, a “land-owning company” means a company the main object or one of the main objects of which is the development of property by the construction of houses or buildings thereon for the purpose of sale or rent.
[24/65]
Tax on new buildings, etc.
21.—(1)  Subject to subsection (2), where any new building is erected and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which the work of erecting the building was completed, the tax in respect of the building shall, notwithstanding that the Valuation List has not been duly amended under section 20, be payable from the date of completion of the work of erecting the building.
[24/73]
(1A)  The tax payable under subsection (1) shall be calculated on the basis of the annual value or revised annual value, as the case may be, subsequently ascribed to the building in a subsequent Valuation List.
[24/73]
(2)  Where any part of the building which is under construction (whether divided laterally or horizontally) is used for the purpose of human habitation or otherwise before the work of erecting the building is completed and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which that part of the building was used, the tax in respect of that part of the building shall, notwithstanding that the Valuation List has not been duly amended under section 20, be payable from the date of use of that part of the building.
[24/73]
(2A)  The tax payable under subsection (2) shall be calculated on the basis of the annual value or revised annual value, as the case may be, subsequently ascribed to that part of the building in a subsequent Valuation List.
[24/73]
(3)  Where any building is rebuilt, enlarged, altered or improved and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which the work of rebuilding, enlarging, altering or improving the building was completed, the tax in respect of the building shall, notwithstanding that the Valuation List has not been duly amended under section 20, be payable from the date of completion of the work of rebuilding, enlarging, altering or improving the building.
[24/73]
(3A)  The tax payable under subsection (3) shall be calculated on the basis of the annual value or revised annual value, as the case may be, subsequently ascribed to the building in a subsequent Valuation List.
[24/73]
(4)  Where any property is included for the first time in a Valuation List for any year, the tax in respect of the property shall, notwithstanding that the property has not previously been included in any Valuation List authenticated under this Act, be payable in the case of a building from the date of completion of the building and in the case of land from such date as may be determined by the Comptroller, but in none of these cases shall the tax be payable for more than 6 years prior to such inclusion; and such tax shall be calculated on the basis of the annual value ascribed to the property in the Valuation List.
[24/73]
(5)  Where any building ceases to be vacant or to be occupied by the owner thereof and is let to a tenant or where the rent of any building is increased, directly or indirectly, and no action is taken in respect thereof for any reason whatsoever to amend the Valuation List for the year in which the letting or increase of rent occurs, the tax in respect of the building shall, notwithstanding that the Valuation List has not been duly amended under section 20, be payable from the date of the letting or increase of rent, as the case may be, on the basis of any revised annual value which may be ascribed to the building in a subsequent Valuation List.
[24/73; 46/96]
(6)  The Comptroller may, at any time and as often as he thinks necessary, serve on any person a notice requiring him to make, within 21 days from the date of the notice, a return in such form as may be prescribed by the Comptroller, containing such particulars as may be required for the purpose of determining the tax payable in accordance with this section.
[24/73]
(7)  Any person on whom such a notice has been served who fails to comply with the terms of the notice shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
[24/73; 46/96]
(8)  Any person who in a return made under this section makes any statement which is false in any material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months or to both.
[24/73; 46/96]
Collection of taxes under section 21
22.—(1)  Where it appears to the Comptroller that any tax is payable in respect of any property pursuant to section 21, the Comptroller shall give notice thereof to the owner of the property concerned stating the amount of the tax due and the period for which the tax is payable.
[24/73]
(2)  Any owner who objects to any demand made by the Comptroller under subsection (1) may, within 21 days of the service of such notice, give to the Comptroller notice of objection in the prescribed form stating precisely the grounds of his objection.
[24/73]
(3)  The Comptroller shall consider the objection and may either disallow it, or allow it either wholly or in part, and shall serve the owner by post or otherwise with a written notice of his decision.
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(3A)  Notwithstanding any objection referred to in subsection (2), there shall be payable to account of tax in respect of that property a sum of money calculated at the prescribed rate of tax on the basis of the proposed annual value under section 20(2); and such sum shall be payable and recoverable in the same manner in which taxes are payable and recoverable under this Act.
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(4)  Any owner dissatisfied with the decision made by the Comptroller under this section may, within 21 days after such service, appeal to the Valuation Review Board in the manner provided in section 29.
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(5)  Notwithstanding that an appeal has been made to the Valuation Review Board against the Comptroller’s proposal to collect tax pursuant to section 21, there shall be payable to account of tax a sum of money calculated at the prescribed rate of tax on the basis of the proposed annual value; and such sum shall be payable and recoverable in the manner in which taxes are payable and recoverable under this Act.
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