1. Submit Relevant Information to IRAS upon Request
2. Claim Property Tax Relief
1. Submit Relevant Information to IRAS upon Request
Upon completion of the addition & alteration (A & A) or reconstruction works, IRAS may write to you to request for the following information:
a) A copy of the Temporary Occupation Permit (TOP) or a copy of the Certificate of Statutory Completion (CSC), if TOP is not issued;
b) The total cost of building works including professional fees;
c) The date of physical occupation/use;
d) A copy of the latest as-built plans (including site, elevation and floor plan);
e) Total floor area before and after the building works;and
f) A brief description of the building works carried out and the corresponding increase/decrease in floor area.
You will need to submit the information within 21 days from the date of the request. Your architect may also assist you to submit to IRAS.
The penalty for non-compliance of the above obligation is a fine of up to $5,000 and an interest on the tax at such rate as may be prescribed (if any).
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2. Claim Property Tax Relief
If you are an individual property owner carrying out addition and alteration (A & A) or reconstruction works to your residential property, you may be eligible for property tax remission.
This property tax remission allows you to claim the full amount of property tax payable during the period of A & A or reconstruction works. This remission can be given for a maximum of 2 years.
Your residential property must be owner-occupied for at least one year following the completion of the building works.
Find out about Property tax remission for residential property undergoing addition & alteration works (under Order 1991).
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