Property Tax (Amendment) Bill

Bill No. 36/1973

Read the first time on 11th July 1973.
An Act to amend the Property Tax Act (Chapter 144 of the Revised Edition).
Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows: —
Short title and commencement
1.  This Act may be cited as the Property Tax (Amendment) Act, 1973 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.
Amendment of section 7
2.  Section 7 of the Property Tax Act (hereinafter in this Act referred to as the “principal Act”) is hereby amended —
(a)by deleting the expression “unoccupied:” appearing in the fifth line of subsection (1) thereof and substituting therefor the words “unoccupied except that no refund shall be allowed in respect of any unbroken period of less than thirty days or a calendar month.”;
(b)by deleting the proviso to subsection (1) thereof; and
(c)by inserting immediately after the word “claimed” appearing in the fifth line of subsection (2) thereof the words “or such further period as the Comptroller may allow”.
Amendment of section 9
3.  Section 9 of the principal Act is hereby amended —
(a)by inserting immediately after subsection (3) thereof the following new subsection: —
“(4)  Each part of a partially completed building divided laterally or horizontally into parts shall for the purposes of this Part of this Act be deemed to be a building if it is used for human habitation or otherwise.”; and
(b)by renumbering subsection (4) thereof as subsection (5).
Amendment of section 11
4.  Section 11 of the principal Act is hereby amended by deleting subsection (3) thereof and substituting therefor the following: —
“(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 18 of this Act, 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.”.
New section 11A
5.  The principal Act is hereby amended by inserting immediately after section 11 thereof the following new section: —
“Payment to account of tax
11A.  Where the Chief Assessor has not included any property in a Valuation List pursuant to subsection (3) of section 11 of this Act 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. Such sum shall be payable and recoverable in the manner in which taxes are payable and recoverable under this Act.”.
Amendment of section 13
6.  Subsection (2) of section 13 of the principal Act is hereby amended by deleting the expression “or a sum calculated at such rate on the basis of the existing annual value thereof, whichever is the less” appearing in the sixth and seventh lines thereof.
Amendment of section 14
7.  Section 14 of the principal Act is hereby amended by deleting subsection (1) thereof and substituting therefor the following: —
“(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 twenty-one days from the date thereof 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.”.
Amendment of section 16
8.  Subsection (1) of section 16 of the principal Act is hereby amended by deleting the expression “1961,” appearing in the fifth line thereof and substituting therefor the words “in each year”.
Amendment of section 17
9.  Section 17 of the principal Act is hereby amended —
(a)by deleting the word “reoccupied” appearing in the third line of subsection (4) thereof and substituting therefor the word “occupied”;
(b)by inserting immediately after the expression “enlargement,” appearing in the third line of subsection (5) thereof the words “alteration, improvement or occupation,”;
(c)by deleting subsections (8) and (9) thereof and substituting therefor the following: —
“(8)  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 such property shall, within fifteen days of such increase, give notice thereof in writing to the Chief Assessor.
(9)  Where any property is let and a premium is charged for the letting of such property, the owner thereof shall give notice in writing to the Chief Assessor within fifteen days of the receipt of the premium.
(10)  When any property ceases to be occupied by the owner, the owner thereof shall, within fifteen days of ceasing to occupy such property, give notice thereof in writing to the Chief Assessor.
(11)  Whenever any person makes an application to the competent authority for permission to develop or sub-divide any property in accordance with the provisions of the Planning Act (Cap. 279), he shall give notice thereof in writing to the Chief Assessor within fifteen days of making such an application.”; and
(d)by renumbering subsection (10) thereof as subsection (12).
Amendment of section 18
10.  Section 18 of the principal Act is hereby amended —
(a)by inserting immediately after subsection (4) thereof the following new subsection: —
“(5)  Notwithstanding that an appeal has been made to the Valuation Review Board pursuant to subsection (4) of this section, 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. Such sum shall be payable and recoverable in the manner in which taxes are payable and recoverable under this Act.”; and
(b)by renumbering subsections (5), (6) and (7) thereof as subsections (6), (7) and (8) respectively.
Repeal and re-enactment of section 19
11.  The principal Act is hereby amended by deleting section 19 thereof and substituting therefor the following: —
“Tax on new buildings, etc.
19.—(1)  Subject to the provisions of subsection (2) of this section, 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 such building was completed, the tax in respect of such building shall, notwithstanding that such Valuation List has not been duly amended under the provisions of section 18 of this Act, be payable from the date of completion of the work of erecting such building and such tax shall be calculated on the basis of the annual value or revised annual value, as the case may be, subsequently ascribed to such building in a subsequent Valuation List.
(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 such part of the building was used, the tax in respect of such part of the building shall, notwithstanding that such Valuation List has not been duly amended under the provisions of section 18 of this Act, be payable from the date of use of such part of the building and such tax shall be calculated on the basis of the annual value or revised annual value, as the case may be, subsequently ascribed to such part of the building in a subsequent Valuation List.
(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 such building was completed, the tax in respect of such building shall, notwithstanding that such Valuation List has not been duly amended under the provisions of section 18 of this Act, be payable from the date of completion of the work of rebuilding, enlarging, altering or improving such building and such tax shall be calculated on the basis of the annual value or revised annual value, as the case may be, subsequently ascribed to such building in a subsequent Valuation List.
(4)  Where any property is included for the first time in a Valuation List for any year, the tax in respect of such 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 such building and in the case of land from such date as may be determined by the Comptroller, but in none of these cases shall such tax be payable for more than six years prior to such inclusion. Such tax shall be calculated on the basis of the annual value ascribed to such property in such Valuation List.
(5)  Where any building ceases 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 such letting or increase of rent occurs, the tax in respect of such building shall, notwithstanding that such Valuation List has not been duly amended under the provisions of section 18 of this Act, be payable from the date of such letting or increase of rent, as the case may be, on the basis of any revised annual value which may be ascribed to such building in a subsequent Valuation List.
(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 twenty-one days from the date thereof 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 the provisions of this section.
(7)  Any person on whom such a notice has been served who fails to comply with the terms thereof shall be guilty of an offence and shall be liable on conviction to a fine not exceeding five hundred dollars.
(8)  Any person who in a return made under the provisions of 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 imprisonment for a term not exceeding three months or to a fine not exceeding one thousand dollars or to both such imprisonment and fine.”.
New section 19A
12.  The principal Act is hereby amended by inserting immediately after section 19 thereof the following new section: —
“Collection of taxes under section 19
19A.—(1)  Where it appears to the Comptroller that any tax is payable in respect of any property pursuant to the provisions of section 19 of this Act, 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 such tax is payable.
(2)  Any owner who objects to any demand made by the Comptroller under subsection (1) of this section may, within twenty-one 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.
(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.
(4)  Any owner dissatisfied with the decision made by the Comptroller under this section may, within twenty-one days after such service, appeal to the Valuation Review Board in the manner provided in section 26 of this Act.
(5)  Notwithstanding that an appeal has been made to the Valuation Review Board against the Comptroller’s proposal to collect tax pursuant to section 19 of this Act, 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. Such sum shall be payable and recoverable in the manner in which taxes are payable and recoverable under this Act.”.
Amendment of section 20
13.  Subsection (1) of section 20 of the principal Act is hereby amended by inserting immediately after the word “Act” appearing in the third line thereof the expression “, or of the Comptroller of which notice has been given under section 19A of this Act,”.
Amendment of section 26
14.  Subsection (1) of section 26 of the principal Act is hereby amended by deleting the expression “or section 18” appearing in the second line thereof and substituting therefor the expression “, 18 or 19A”.
Repeal and re-enactment of sections 27 and 28
15.  Sections 27 and 28 of the principal Act are bereby repealed and the following substituted therefor: —
“Copy of notice to be sent to Chief Assessor, etc.
27.  On receipt of a notice of appeal the clerk shall forthwith forward one copy thereof —
(a)in the case of an appeal made under subsection (4) of section 12 of this Act, to the Chief Assessor who shall cause the property concerned to be deleted from the Valuation List;
(b)in the case of an appeal made under subsection (4) of section 18 of this Act, to the Chief Assessor who shall defer the making of the proposed amendment to the Valuation List until such time as the appeal has been decided upon by the Board; and
(c)in the case of an appeal made under subsection (4) of section 19A of this Act, to the Comptroller.
Chief Assessor or Comptroller to submit report
28.—(1)  On receipt of the copy of notice of appeal the Chief Assessor or the Comptroller, as the case may be, shall, within three months from the date thereof, carry out such further investigations as he thinks necessary and submit to the Board a report setting out the facts of the case together with his recommendation, if any, for revision of the annual value.
(2)  The Chairman of the Board may in his discretion extend the time within which such report shall be submitted by the Chief Assessor or the Comptroller.
(3)  For the purpose of carrying out such further investigations as aforesaid the Chief Assessor or the Comptroller may require the owner giving the notice of appeal to furnish such particulars in respect of the property concerned as the Chief Assessor or the Comptroller may deem necessary.”.
Amendment of section 29
16.  Section 29 of the principal Act is hereby amended —
(a)by inserting immediately after the word “Assessor” appearing in the second line of subsection (1) thereof the words “or the Comptroller”;
(b)by inserting immediately after the word “Assessor” appearing in the last line of subsection (1) thereof the expression “or the Comptroller, as the case may be”;
(c)by inserting immediately after the word “representative” appearing in the second line of subsection (2) thereof the expression “, or the Comptroller or his representative, as the case may be”; and
(d)by inserting immediately after the word “representative” appearing in the last line of subsection (3) thereof the expression “, or the Comptroller or his representative, as the case may be”.
Repeal and re-enactment of section 30
17.  Section 30 of the principal Act is hereby repealed and the following substituted therefor: —
“Powers of the Board
30.—(1)  The Board, after hearing an appeal, may —
(a)in the case of an appeal made pursuant to section 12 or 18 of this Act, dismiss such appeal or direct that such amendments as it thinks proper shall be made to the Valuation List for the year in respect of which the appeal was made and for the ensuing years; and
(b)in the case of an appeal made pursuant to section 19A of this Act, confirm, vary or rescind the Comptroller’s proposal.
(2)  Where, under subsection (1) of this section, the Board dismisses an appeal, the Board may, if in its opinion the appeal was vexatious or frivolous, order the appellant to pay, as costs to the Board, a sum not exceeding two hundred and fifty dollars, which sum shall be added to any tax payable by the appellant and recoverable therewith.
(3)  Where, under subsection (1) of this section, the Board directs such amendment as it thinks proper to be made to the Valuation List and the tax in respect of the property concerned is less than the amount paid by the appellant to account of tax in respect of such property, the Board may order the Comptroller to pay interest at the rate of six per cent per annum on the difference between the amount paid to account of tax and the tax payable in respect of such property.”.
Amendment of section 32
18.  Section 32 of the principal Act is hereby amended —
(a)by inserting immediately after the word “Assessor” appearing in the first line of subsection (2) thereof the expression “or the Comptroller, as the case may be,”; and
(b)by deleting subsection (5) thereof and substituting therefor the following: —
“(5)  The Court, after hearing an appeal, may —
(a)dismiss the appeal or direct that such amendment as it thinks proper shall be made to the Valuation List; and
(b)confirm, vary or rescind any order made by the Board.”.
Amendment of section 34
19.  Section 34 of the principal Act is hereby amended by inserting immediately after subsection (3) thereof the following new subsection: —
“(4)  If any tax is not paid within the period prescribed in subsection (3) of this section, the Comptroller may in his discretion add thereto a sum not exceeding five per cent of the amount of the tax payable and the provisions of this Act relating to the collection and recovery of tax shall apply to the collection and recovery of such sum.”.
New section 34A
20.  The principal Act is hereby amended by inserting immediately after section 34 thereof the following new section: —
“Tax may be paid by instalments
34A.  The Comptroller may in his discretion permit any tax payable in respect of any property under the provisions of this Act to be paid by way of instalments and may in his discretion charge interest at a rate which shall not exceed ten per cent per annum.”.
Amendment of section 35
21.  Section 35 of the principal Act is hereby amended by inserting immediately after subsection (4) thereof the following new subsections: —
“(5)  Where premises are sold pursuant to paragraph (b) of subsection (1) of this section, the Comptroller shall have power to execute the conveyance and the purchaser of the premises shall not be concerned to inquire whether the provisions of this Act relating to the sale and the conveyance have been complied with nor otherwise to inquire into the regularity or validity of the sale and conveyance.
(6)  Subsection (5) of this section shall —
(a)be deemed to apply to all conveyances executed by the Comptroller before the date of commencement of the Property Tax (Amendment) Act, 1973, and all such conveyances so executed shall accordingly be deemed always to have been or to be validly executed; and
(b)not affect the application of section 123 of the Land Titles Act (Cap. 276) in relation to registered land.”.
Amendment of section 59
22.  Section 59 of the principal Act is hereby amended by deleting the words “five hundred” appearing in the last line thereof and substituting therefor the words “one thousand”.
New sections 59A and 59B
23.  The principal Act is hereby amended by inserting immediately after section 59 thereof the following new sections: —
“Power to compound offences
59A.—(1)  The Comptroller may compound any offence under this Act by accepting from the person reasonably suspected of having committed the offence a sum of money not exceeding five thousand dollars:
Provided that the Comptroller before making any offer of composition shall take into consideration the nature of the offence and the circumstances under which the offence was committed.
(2)  On payment of such sum of money no further proceedings shall be taken against such person in respect of such offence.
(3)  All sums received for the composition of offences under this section shall be paid into the Consolidated Fund.
Tax remission
59B.  The Minister may, in his discretion, remit wholly or in part, the tax payable by any person —
(a)on the ground of poverty; or
(b)if he is satisfied that it is just and equitable to do so.”.
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