IRAS: Reporting Obligations to the Chief Assessor/Comptroller of Property Tax

Property

To enable the Chief Assessor/Comptroller of Property Tax to accurately assess your property tax liability, you or your representatives are required to update us with information pertaining to your property.

According to S19(13) of Property Tax Act, a fine of not exceeding $5,000 will be imposed on any person who fails to duly inform Chief Assessor/Comptroller of Property Tax any of the information listed below.

Event	Persons Responsible	Time from event	Inform us
S19(1) Sale or transfer	Vendor or transferor	Within 1 month after sale or transfer	e-NT
S19(7) Completion of demolition	Owner	Within 15 days from the completion of demolition	Log in to myTax Portal with your SingPass > Other PT e-Services (left-hand menu) > Notify lettings/rental changes/changes to property
S19(9) Rental of property (not required if the contract is e-stamped within 15 days)	Owner	Within 15 days after the rental
S19(9) Rental increase/ Increase in any sum charged for rental (i.e. furniture, maintenance, service) (not applicable if the contract is e-stamped within 15 days)	Owner	Within 15 days after the increase
S19(10) Premium charged for letting (not applicable if the contract is stamped within 15 days)	Owner	Within 15 days of receipt of the premium
S19(11) Cessation of owner occupation	Owner	Within 15 days of ceasing to occupy the property

e-Services	Log in to myTax Portal with your SingPass for the following: Notify lettings/rental changes/changes to the property
Related pages	If you are selected for audits

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Compliance Matters

Reporting Obligations to the Chief Assessor/Comptroller of Property Tax

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