10 October 2014
On 2 September 2014, the Inland Revenue Authority of Singapore (IRAS) had issued e-Tax Guides relating to property tax as follows:
- Guide on shopping centre assessment (replaces the e-Tax Guide, “Guide on shopping centre assessment” published on 16 December 2008.
- Treatment of en-bloc sale sites
- Guide for hotel owners and operators (replaces e-Tax Guide, “Property tax: Guide for hotel owners and operators (Fourth edition – November 2010)” published on 24 November 2010.
- Treatment of fixed machinery under the Property Tax Act
- Investor’s guide to property tax (replaces the e-Tax Guide, “Investor’s guide to property tax” which was published on 22 June 2006.)
- Treatment of contributions to management fund and sinking fund
- Property tax assessment on common property
For full details, please refer the e-Tax Guides on the IRAS website.
Source: Inland Revenue Authority of Singapore