Before completion
The HDB officer or lawyer checks outstanding property tax and privately apportions current-year tax with the seller. A new owner can become liable for arrears, so this check matters. HDB notifies IRAS of the transfer; buyers normally need not repeat that notification. A newly built flat is taxed from possession.
After transfer
Keep the mailing address current, check the applicable owner-occupied treatment and arrange payment or GIRO. Co-owners share payment responsibility. HDB owner-occupier treatment is generally applied automatically under its specified process, but temporary seller occupation can affect the period’s rate. Stamp duty on acquisition and income tax on rent are separate taxes, each requiring its own compliance review.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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