Balance and deductions
Check full-year unpaid tax, including remaining GIRO instalments, with the conveyancing lawyer. Buyer reimbursement is a private agreement; IRAS does not arbitrate it. Settle overdue amounts before terminating GIRO. Shared GIRO arrangements covering several taxes or properties require careful cancellation, and IRAS asks for advance notice before stopping the next month’s deduction.
Relief and other transaction taxes
An unclaimed owner-occupier application should be submitted at least six weeks before transfer; it is not accepted after ownership ends. The lawyer generally files the transfer notice within one month, or HDB reports the flat transfer. Check the separate SSD rules using the actual acquisition and disposal dates; a sale may also require reviewing whether gains are taxable.
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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