No. S 692
Property Tax Act
(CHAPTER 254)
Property Tax
(Rates for Non-Residential Premises)
Order 2013
In exercise of the powers conferred by section 9(2) of the Property Tax Act, the Minister for Finance hereby makes the following Order:
Citation and commencement
1.  This Order may be cited as the Property Tax (Rates for Non-Residential Premises) Order 2013 and shall come into operation on 1st January 2014.
Definition
2.  In this Order, “non‑residential premises” means any property other than residential premises within the meaning of the Property Tax (Rates for Residential Premises) Order 2013 (G.N. No. S 691/2013).
Prescribed class of premises
3.  The prescribed class of premises to which this Order applies is non‑residential premises.
Tax payable in respect of non-residential premises
4.  The tax payable per annum in respect of any non‑residential premises shall be 10% on every dollar of the annual value thereof for the year 2014 and every subsequent year.
Made this 12th day of November 2013.
PETER ONG
Permanent Secretary,
Ministry of Finance,
Singapore.
[R 50.3.0002.Pt 6.V2; AG/LLRD/SL/254/2010/10 Vol. 1]
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