prescribed documents for whether tenant satisfies criteria for pto
1. One of the following (whichever is applicable):
(a)
where the tenant has carried on the business mentioned in regulation 4(b) (at the prescribed property or any other place in Singapore) for 12 months or longer as at the last day of the tenant’s financial year ending on a date in the year 2018 — the tenant’s financial statements for the business carried on in Singapore for that financial year;
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(b)
where sub-paragraph (a) does not apply but the tenant has carried on the business (at the prescribed property or any other place in Singapore) for 12 months or longer as at the last day of the tenant’s financial year ending on a date in the year 2019 — the tenant’s financial statements for the business carried on in Singapore for that financial year;
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(c)
where sub-paragraphs (a) and (b) do not apply but the tenant has carried on the business (at the prescribed property or any other place in Singapore) for 12 months or longer as at the last day of the tenant’s financial year ending on a date in the year 2020 that is on or before 31 March 2020 — the tenant’s financial statements for the business carried on in Singapore for that financial year;
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(d)
where sub-paragraphs (a), (b) and (c) do not apply but the tenant commenced carrying on the business (at the prescribed property or any other place in Singapore) before 31 March 2020 — the tenant’s unaudited balance-sheet, profit and loss statement and cash flow statement for the period from the date of commencement of the tenant’s business in Singapore to 31 March 2020 (both dates inclusive), supported by a statutory declaration by the tenant or (if the tenant is an entity) a relevant officer of the tenant;
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(e)
where sub-paragraphs (a), (b), (c) and (d) do not apply but —
(i)
the tenant commenced carrying on the business (at the prescribed property (being a Type A property) or any other place in Singapore) during the period from 1 April 2020 to 31 July 2020 (both dates inclusive) — the tenant’s unaudited balance-sheet, profit and loss statement and cash flow statement for the period from the date of commencement of the tenant’s business in Singapore to 31 July 2020 (both dates inclusive), supported by a statutory declaration by the tenant or (if the tenant is an entity) a relevant officer of the tenant; or
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(ii)
the tenant commenced carrying on the business (at the prescribed property (being a Type B property) or any other place in Singapore) during the period from 1 April 2020 to 31 May 2020 (both dates inclusive) — the tenant’s unaudited balance-sheet, profit and loss statement and cash flow statement for the period from the date of commencement of the tenant’s business in Singapore to 31 May 2020 (both dates inclusive), supported by a statutory declaration by the tenant or (if the tenant is an entity) a relevant officer of the tenant;
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(f)
where sub-paragraphs (a), (b), (c), (d) and (e) do not apply — a statutory declaration by the tenant or (or if the tenant is an entity) a relevant officer of the tenant stating that the tenant was unable to commence business (at the prescribed property or any other place in Singapore) before 31 July 2020 (where the prescribed property is a Type A property) or before 31 May 2020 (where the prescribed property is a Type B property) due to any legal restriction imposed under the Act or any other written law arising from a COVID-19 event.
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2. If any of the documents mentioned in paragraph 1(a), (b), (c), (d) or (e) is not available, a statutory declaration by the tenant or (if the tenant is an entity) a relevant officer of the tenant stating one of the following (whichever is applicable):
(a)
where the tenant has carried on the business (at the prescribed property or any other place in Singapore) for 12 months or longer as at the last day of the tenant’s financial year ending on a date in the year 2018 — that the tenant’s revenue from the business carried on in Singapore for that financial year is not more than $100 million;
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(b)
where sub-paragraph (a) does not apply but the tenant has carried on the business (at the prescribed property or any other place in Singapore) for 12 months or longer as at the last day of the tenant’s financial year ending on a date in the year 2019 — that the tenant’s revenue from the business carried on in Singapore for that financial year is not more than $100 million;
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(c)
where sub-paragraphs (a) and (b) do not apply but the tenant has carried on the business (at the prescribed property or any other place in Singapore) for 12 months or longer as at the last day of the tenant’s financial year ending on a date in the year 2020 that is on or before 31 March 2020 — that the tenant’s revenue from the business carried on in Singapore for that financial year is not more than $100 million;
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(d)
where sub-paragraphs (a), (b) and (c) do not apply but the tenant commenced carrying on the business (at the prescribed property or any other place in Singapore) before 31 March 2020 — that the tenant’s revenue from the business carried on in Singapore, calculated using the formula 12 × A, is not more than $100 million, where A is the average monthly revenue from the business carried on in Singapore for the period from the date of commencement of the tenant’s business to 31 March 2020 (both dates inclusive);
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(e)
where sub-paragraphs (a), (b), (c) and (d) do not apply but —
(i)
the tenant commenced carrying on the business (at the prescribed property (being a Type A property) or any other place in Singapore) during the period from 1 April 2020 to 31 July 2020 (both dates inclusive) — that the tenant’s revenue, calculated using the formula 12 × B1, is not more than $100 million, where B1 is the average monthly revenue from the business carried on in Singapore for the period from the date of commencement of the tenant’s business in Singapore to 31 July 2020 (both dates inclusive); or
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(ii)
the tenant commenced carrying on the business (at the prescribed property (being a Type B property) or any other place in Singapore) during the period from 1 April 2020 to 31 May 2020 (both dates inclusive) — that the tenant’s revenue, calculated using the formula 12 × B2, is not more than $100 million, where B2 is the average monthly revenue from the business carried on in Singapore for the period from the date of commencement of the tenant’s business in Singapore to 31 May 2020 (both dates inclusive).
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Part 2
prescribed documents for whether tenant satisfies prescribed additional criteria for additional rental relief
1. The documents mentioned in paragraph 1, or the statutory declaration mentioned in paragraph 2, of Part 1.
2. Where the tenant is not a specified person, either —
(a)
where the date on which the tenant commenced the business (or a purpose incidental to the business), mentioned in regulation 4(b), at the prescribed property (called in this paragraph the commencement date) is on or before 1 April 2019 — the profit and loss statements relating to that business (or incidental purpose) carried on at the prescribed property for the following periods, supported by a statutory declaration by the tenant or (if the tenant is an entity) a relevant officer of the tenant:
(i)
the period 1 April 2019 to 31 May 2019 (both dates inclusive);
(ii)
the period 1 April 2020 to 31 May 2020 (both dates inclusive); or
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(b)
where the commencement date is after 1 April 2019 — the profit and loss statements relating to that business (or incidental purpose) carried on at the prescribed property for the following periods, supported by a statutory declaration by the tenant or (if the tenant is an entity) a relevant officer of the tenant:
(i)
the period from the commencement date to 24 March 2020 (both dates inclusive);
(ii)
the period 1 April 2020 to 31 May 2020 (both dates inclusive).
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3. Where the tenant is a specified person, either —
(a)
where the date of commencement of the tenant’s business mentioned in regulation 4(b), at the prescribed property or any other place in Singapore (called in this paragraph the commencement date), is on or before 1 April 2019 — the profit and loss statements relating to that business carried on in Singapore for the following periods, supported by a statutory declaration by a relevant officer of the tenant:
(i)
the period 1 April 2019 to 31 May 2019 (both dates inclusive);
(ii)
the period 1 April 2020 to 31 May 2020 (both dates inclusive); or
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(b)
where the commencement date is after 1 April 2019 — the profit and loss statements relating to that business carried on in Singapore for the following periods, supported by a statutory declaration by a relevant officer of the tenant:
(i)
the period from the commencement date to 24 March 2020 (both dates inclusive);
(ii)
the period 1 April 2020 to 31 May 2020 (both dates inclusive).
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4. Where 50% or more of the total voting shares or voting power in the tenant (being an entity other than a specified person) is held (whether directly or indirectly) by an entity that is incorporated or established in Singapore and the tenant is a member of a Singapore group of entities (as defined in regulation 14(5)) during the period 1 April 2020 to 31 May 2020 (both dates inclusive), one of the following (whichever is applicable):
(a)
where more than one member of the Singapore group of entities has carried on any business in Singapore for 12 months or longer as at the last day of the group’s financial year ending on a date in the year 2018 — the financial statements of those members for that financial year;
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(b)
where sub-paragraph (a) does not apply but more than one member of the Singapore group of entities has carried on any business in Singapore for 12 months or longer as at the last day of the group’s financial year ending on a date in the year 2019 — the financial statements of those members for that financial year;
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(c)
where sub-paragraphs (a) and (b) do not apply but more than one member of the Singapore group of entities has carried on any business in Singapore for 12 months or longer as at the last day of the group’s financial year ending on a date in the year 2020 that is on or before 31 March 2020 — the financial statements of those members for that financial year;
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(d)
in any other case — the unaudited balance-sheet, profit and loss statement and cash flow statement of all the members of the Singapore group of entities for the period from the earliest date on which a member of the Singapore group of entities carried on a business in Singapore to 31 March 2020 (both dates inclusive), supported by a statutory declaration by a relevant officer of the tenant.