Filing and continuing liability
The seller or transferor must notify IRAS within one month of sale or transfer, usually through the lawyer. Until the notice is submitted, the transferor remains responsible for paying property taxes and carrying out the owner’s duties. IRAS may offer composition or issue a court summons for late or missing filing.
Responding to enforcement
A composition amount can be up to S$5,000 per offence, depending on compliance history. Pay the stated amount and file the notice by the deadline; payment alone does not resolve missing filing. If summoned, complete both actions at least one week before the hearing to avoid attending under the stated procedure. A person seeking more time must attend court; conviction can carry a fine up to S$5,000 per offence.
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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