Late Filing or Non-Filing of Notice of Transfer

Penalties imposed on the seller or transferor for late/non-filing the Notice of Transfer.

Responsibility to File

The person who sells or transfers the property has to file a Notice of Transfer within one month after the sale or transfer of the property. Usually, the Notice of Transfer is filed by the lawyers on behalf of the sellers/transferors.

Property Tax Liabilities

The seller/transferor shall continue to be liable for payment of all taxes in respect of the property and perform the duty of the property owner, until the Notice of Transfer has been submitted to IRAS.

Penalties for Late Filing or Non-Filing

Each year, a minority of sellers/transferors do not fulfill the obligation to file the Notice of Transfer. IRAS may take the following recovery actions:

  1. Impose a penalty for not filing or not filing on time;
  2. Summon you to attend Court; and/or
  3. Issue a Warrant of Arrest.

Offer of Composition

Sellers/Transferors who fail to file on time will receive an Offer of Composition from IRAS. To avoid being summoned to court, you should immediately:

  1. File the outstanding documents as indicated in IRAS' letter; and
  2. Pay the composition fee by the due date stated in the letter.

Summons to Attend Court

A summons will be issued to you to attend Court on a specified date if IRAS does not receive the Notice of Transfer and the composition fee by the due date.

In Court, you will have to take a plea after the charges are read. Upon conviction, you will be fined up to $5,000. You will still be required to file the Notice of Transfer, failing which, further prosecution may be taken.

If you do not wish to have to attend court, at least one week before the court date: 

  1. File the Notice of Transfer; and
  2. Pay the summons fee using the enclosed payment slip.

Payment of Composition / Summons Fees

You may pay by:

  • Cash/NETS at any Singapore Post outlet. Please bring along your payment slip
  • NETS/acceptable cards at AXS Machines and S.A.M. Please enter the payment slip number
  • Internet Banking . Please enter the payment slip number
  • Singapore cheque , crossed and made payable to the "Comptroller of Property Tax", with your full name, Tax Reference No. and Summons No. (for summons cases) written on the reverse side of the cheque. Please post it to us with the payment slip.

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