My residential property is owner-occupied after completion/TOP obtained, but I have been billed for non-residential tax rates. How do I revise my tax rates?
If the property has obtained TOP, please let us have the following:
(a) A copy of Temporary Occupation Permit (TOP)/Certificate of Statutory Completion (CSC), whichever is earlier (Please indicate if it is a direct CSC)
(b) Site area of the land plot
(c) Gross floor area of the property
(d) A copy of the constructed floor plans in A4 size (please ensure that the floor plans are clear and the wordings in the plans are of readable font size.)
IRAS will review the assessment on the new building after receiving the required information and the owner-occupier tax rates will be granted once the assessment on the new building is finalised. You may also request your architect to submit the relevant information to us directly.
This information is sourced from IRAS
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