SECOND SCHEDULE
Regulation 10(1)(b)
Prescribed documents under
section 93(1)(b) of Act
1.  The declaration form (provided by the Authority to a PTO of a prescribed property for the purposes of section 93(1)(b) of the Act) that is duly executed by the PTO.
2.  Either —
(a)where the date on which the PTO commenced the business mentioned in regulation 8(1)(c) at the prescribed property (called in this paragraph the commencement date) is on or before 28 December 2020 — the profit and loss statements relating to that business carried on in Singapore for the following periods:
(i)the period 28 December 2020 to 7 May 2021 (both dates inclusive);
(ii)the period 16 May 2021 to 13 June 2021 (both dates inclusive);
(iii)the period 22 July 2021 to 18 August 2021 (both dates inclusive); or
(b)where the commencement date is after 28 December 2020 but before 15 May 2021 — the profit and loss statements relating to that business carried on in Singapore for the following periods:
(i)the period from the commencement date to 15 May 2021 (both dates inclusive);
(ii)the period 16 May 2021 to 13 June 2021 (both dates inclusive);
(iii)the period 22 July 2021 to 18 August 2021 (both dates inclusive).
3.  If any of the documents mentioned in paragraph 2(a) or (b) is not available, a statutory declaration by the PTO or (if the PTO is an entity) a relevant officer of the PTO stating —
(a)whether the PTO is an individual or an entity;
(b)if the PTO is an entity — whether the PTO is a specified person or any other type of entity;
(c)if the PTO is an entity other than a specified person — whether 50% or more of the total voting shares or voting power in the PTO is held (whether directly or indirectly) by an entity that is incorporated or established in Singapore and whether the PTO is a member of a Singapore group of entities (as defined in regulation 8(2)) during the relevant period;
(d)whether the lease agreement between the PTO and the PTO’s landlord for the prescribed property is in force during the relevant period;
(e)that either of the following is satisfied, whichever is applicable:
(i)where the date on which the PTO commenced the business mentioned in regulation 8(1)(c) at the prescribed property (called in this sub‑paragraph the commencement date) is on or before 28 December 2020 — there is a 20% decrease in the average monthly gross income derived from that business conducted at the prescribed property for the periods —
(A)16 May 2021 to 13 June 2021 (both dates inclusive); and
(B)22 July 2021 to 18 August 2021 (both dates inclusive),
as compared to the average monthly gross income derived from that business conducted at the prescribed property for the period 28 December 2020 to 7 May 2021 (both dates inclusive);
(ii)where the commencement date is after 28 December 2020 but before 15 May 2021 — there is a 20% decrease in the average monthly gross income derived from that business conducted at the prescribed property for the periods —
(A)16 May 2021 to 13 June 2021 (both dates inclusive); and
(B)22 July 2021 to 18 August 2021 (both dates inclusive),
as compared to the average monthly gross income derived from that business conducted at the prescribed property for the period from the commencement date to 15 May 2021 (both dates inclusive); and
(f)if 50% or more of the total voting shares or voting power in the PTO (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 PTO is a member of a Singapore group of entities (as defined in regulation 8(2)) during the relevant period — that one of the following is satisfied, whichever is applicable:
(i)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 2019 — the aggregate revenue of those members from businesses carried on in Singapore for that financial year is not more than $100 million;
(ii)where sub-paragraph (i) 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 2020 — the aggregate revenue of those members from businesses carried on in Singapore for that financial year is not more than $100 million;
(iii)where sub-paragraphs (i) and (ii) 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 2021 that is on or before 15 May 2021 — the aggregate revenue of those members from businesses carried on in Singapore for that financial year is not more than $100 million;
(iv)in any other case — the aggregate revenue of the Singapore group of entities from businesses carried on in Singapore, calculated using the formula 12 × A, is not more than $100 million, where A is the aggregate of the average monthly revenue of all the members of the Singapore group of entities from businesses carried on in Singapore for the period from the earliest date on which a member of the Singapore group of entities carried on a business in Singapore to 15 May 2021 (both dates inclusive).
4.  Where 50% or more of the total voting shares or voting power in the PTO (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 PTO is a member of a Singapore group of entities (as defined in regulation 8(2)) during the relevant period, 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 2019 — the financial statements of those members for that financial year;
(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 2020 — the financial statements of those members for that financial year;
(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 2021 that is on or before 15 May 2021 — the financial statements of those members for that financial year;
(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 15 May 2021 (both dates inclusive), supported by a statutory declaration by a relevant officer of the PTO.