Owners that carry out addition & alteration (A&A) works on their property must submit information on the works to IRAS upon request.
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Submit Information to IRAS upon Request
IRAS will reassess your property upon completion of works. Please submit the information in a timely manner when requested.
Continuation of Owner-Occupier Tax Rate
If the Owner-Occupier Tax Rates are currently applied to your property, it will continue to be applicable on the assumption that you intend to live in the property after A&A or reconstruction works are done. If the property is not intended for your occupation, you must inform IRAS.
Deadline for Submission
You must submit the information to IRAS within 21 days from the date of the request. Your architect should be able to assist you.
Penalty for Non-Compliance
The penalty is a fine of up to $5,000 and an interest on the tax at such rate as may be prescribed (if any).