30 Apr '13, 4am

Iras wins land value dispute over

http://www.straitstimes.com/archive/...condo-20130427 Iras wins land value dispute over condo It can disregard pre-sold units on property being built during valuation Published on Apr 27, 2013 By Selina Lum THE taxman is entitled to disregard pre-sold units on a property that is still being built when assessing the annual value of the land, the highest court in Singapore has ruled. In a written judgment released yesterday, the Court of Appeal ruled in favour of the Inland Revenue of Authority of Singapore (Iras) in a property tax case involving waterfront condominium The Sail @ Marina Bay. The case centred on the interpretation of "vacant land" in the Property Tax Act, which states that Iras can assess the value of a property under development with reference to the estimated value of the land "as if it were vacant land with no building erected, or being erected". But the d...

Full article: http://forums.condosingapore.com/showthread.php?p=394017#...

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