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