Choose the event-specific guidance
Sale pages cover outstanding tax, GIRO and refunds, with a separate guide for collective sales. Rental guidance addresses e-stamping and rental-income tax. Addition-and-alteration works may require information when IRAS requests it. These are different reporting events; use the linked page matching the actual change.
Occupation and reconstruction
Demolition or rebuilding must be notified, and later owner occupation may qualify for a specified remission. Owner-occupiers moving out should inform IRAS within 15 days. The property’s use affects the applicable rate even where title does not change. Keep the event date and supporting records so the tax treatment can be updated accurately.
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.
Read the official source ↗