Moving Out of Your Property
Owner-occupiers who move out from their property should inform IRAS within 15 days.
Deadline for Notification
Property owners paying the owner-occupier tax rates must notify IRAS within 15 days from the date they cease to occupy the property.
Notifying IRAS
Penalty for Non-Compliance
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).