Transfers and apportionment
On a sale, current-year tax reimbursement or apportionment is a private arrangement normally handled by conveyancing lawyers. IRAS does not divide liabilities between parties. The seller’s lawyer usually submits the Notice of Transfer within one month, after which records and correspondence move to the new owner. Check arrears before completion.
Joint ownership and estates
All joint owners are collectively responsible, and recovery may be taken against any owner. IRAS normally corresponds with the first owner listed in the transfer notice, or the HDB main applicant; choosing one correspondent does not release other owners. After an owner’s death, the estate’s legal personal representative handles tax payment and legal transfer to beneficiaries. Read the actual bill for its due date and payment reference.
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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