Property Tax Act |
Property Tax (Rates for Non-Residential Premises) Order 2013 |
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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. |
Permanent Secretary, Ministry of Finance, Singapore. |
[R 50.3.0002.Pt 6.V2; AG/LLRD/SL/254/2010/10 Vol. 1] |