| Property Tax Act |
| Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 |
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| Citation and commencement |
| 1. This Order may be cited as the Property Tax (Owner-Occupied HDB Flats) (Remission) Order 2013 and shall be deemed to have come into operation on 1st January 2013. |
| Definitions |
2. In this Order —
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| Remission of property tax for owner-occupied HDB flats |
| Refund of tax paid |
| 4. The refund of any tax arising out of a remission allowed under paragraph 3 shall be made to the person who is the owner of the HDB flat to which the remission relates at the time of the refund. |
Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
| [MOF(R) 050.3.0002.Pt 4.V10; AG/LLRD/SL/254/2010/1 Vol. 1] |