Property Tax in Singapore - LexRead

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Property Tax in Singapore

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Format : eBook
No of Pages : 504
Edition :Third Edition
Country :Singapore
Published Date :2015
Compatible with : Desktop iOS Android

Book Description

This latest edition contains an in-depth discussion of the law and practice of property tax in Singapore, combining sound legal analysis with practical advice on the administrative and compliance aspects of the property tax. It further explains the subtle differences in the operation of the statutory provisions and the legislative intentions behind them. In addition, it traces the key changes in the property tax regime over the years since its inception in 1960.

Key Features

• Discusses key developments in the Singapore property tax landscape in recent years, as well as landmark cases such as First DCS, Pan-United Marine, Glengary and BFC Development.


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Table of Contents


Chapter 1 Overview
Chapter 2 Chargeable Properties
Chapter 3 Basis of Assessment
Chapter 4 Liability
Chapter 5 Reliefs
Chapter 6 Principles of Assessment
Chapter 7 Methods of Assessment
Chapter 8 Valuation List and Back Collection of Tax
Chapter 9 Objections and Appeals
Chapter 10 Payment, Collection and Administrative Matters


About the Author(s)


Leung Yew Kwong

Leung Yew Kwong is Principal Tax Consultant at KPMG Services Pte Ltd since April 2012. He has argued various tax appeals before the Valuation Review Board, the Income Tax Board of Review, the High Court and the Court of Appeal. When he was in the Inland Revenue Authority of Singapore, he was appointed the Chief Assessor and the Deputy Comptroller of Property Tax by the Minister for Finance under the provisions of the Property Tax Act.

See Wei Hwa

See Wei Hwa is a Manager at KPMG Services Pte Ltd. Wei Hwa’s areas of practice encompass both advisory and compliance relating to income tax, property tax, stamp duties, and goods and services tax. In addition to co-authoring Property Tax in Singapore (3rd edition), Wei Hwa has also contributed to the commentary in LexisNexis Annotated Statutes of Singapore: Stamp Duties Act (2014 and 2015 editions). He is undertaking the Master’s course in International Taxation at the University of Leiden in the 2015/2016 academic year.