(1) This Act is the COVID-19 (Temporary Measures) Act 2020 and, except for Parts 4, 5 and 7, comes into operation on a date that the Minister appoints by notification in the Gazette.(2) Part 3 continues in force for a period of one year beg
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In Force
COVID-19 (Temporary Measures) Act 2020
An Act to provide temporary measures, and deal with other matters, relating to the COVID‑19 pandemic, and to make a consequential amendment to the Property Tax Act (Chapter 254 of the 2005 Revised Edition).
Sections (175)
Marginal notes shown beside each section number. Select a section to read its full text.
(1) This section applies in a case where an application (called in this section a validated application) was purportedly made at any time between 20 April 2022 and 30 April 2022 (both dates inclusive) for an assessor’s determination, and th
For the purposes of sections 1(4)(a) and 1A(4), Division 4 of Part 2 has effect in relation to an application for an assessor’s determination mentioned in section 1(4)(a), and in relation to a validated application mentioned in section 1A,
The Minister may make regulations for the purposes of giving effect to sections 1A and 1B.[Act 31 of 2022 wef 01/11/2022]
In this Act, unless the context otherwise requires —“assessor” means a person appointed to the panel of assessors under section 11; “assessor’s determination” means a determination by an assessor under section 13 on an application under sec
(1) The Minister may, by order in the Gazette, prescribe a period not exceeding 6 months for the purposes of this Part and Parts 2 and 3.(2) The Minister may, by order in the Gazette, extend or shorten for or by a period determined by the M
(1) This Part does not apply to —(a) a lease or licence of non-residential immovable property entered into or renewed (other than automatically or in exercise of a right of renewal in the lease or licence) on or after 25 March 2020; or (b)
(1) This section applies to a case where —(a) a party to a scheduled contract (called in this Division A) is or will be unable to perform an obligation in the contract (called in this Division the subject inability), being an obligation tha
(1) This section applies to a case where —(a) the scheduled contract in question comes within a description of contracts prescribed as contracts to which this section applies; (b) a party to the contract (also called in this Division A) is
(1) This section applies to a case mentioned in section 5 where the scheduled contract is a construction contract or supply contract and (to avoid doubt) does not limit the operation of that section.(2) Despite anything in a performance bon
(1) This section applies to a case mentioned in section 5 where the scheduled contract is an event contract or a tourism‑related contract and (to avoid doubt) does not limit the operation of that section.(2) Despite any law or anything in t
(1) This section applies to a case mentioned in section 5 where —(a) the scheduled contract is within a description of contracts prescribed as contracts to which this section applies; and (b) the subject inability is the inability to pay an
(1) This section applies to a case mentioned in section 5 where —(a) the scheduled contract is a lease or licence of non-residential immovable property; and (b) the subject inability is the inability to vacate the property after the termina
(1) Any person who, without reasonable excuse, contravenes section 5(2), 5A(2), 6(2), 7(2) or (3) or 7A(5) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.[Act 29 of 2020 wef 20/06/2020] (2) An
(1) If a party to a scheduled contract (called in this section A) intends to seek relief under section 5, 5A or 7, A must, within the period specified in regulations made under section 19, and whether with or without prior demand for perfor
(1) For the purposes of appointing assessors under section 11 to determine applications, the Minister is to appoint a Registrar of assessors.(2) The Minister may in addition appoint Deputy Registrars of assessors. (3) Subject to regulations
For the purposes of section 12(3), the Minister must appoint a panel of assessors comprising such number of persons who satisfy the requirements prescribed for the purposes of this section.
(1) An application for an assessor’s determination must be made in the form and manner prescribed by regulations made under section 19 and must be accompanied by the prescribed fee.(2) A copy of the application must be served within the per
(1) Subject to subsection (1A), on an application for an assessor’s determination, the assessor must —(a) make a determination whether the case in question is one to which section 5 or 5A (as the case may be) applies;[Act 29 of 2020 wef 20/
(1) After an assessor has made a determination or further determination under section 13, the assessor or another assessor may, either on his or her own motion or on the application of one or both of the parties to the assessor’s determinat
No party may be represented by an advocate and solicitor at proceedings before an assessor, except with the permission of the assessor.[Act 29 of 2020 wef 20/06/2020]
Each party must bear the party’s own costs for proceedings before an assessor.
(1) This section applies to the following information:(a) any statement or document submitted, created or made for the purposes of a proceeding before an assessor; (b) any information (whether written or oral) that is disclosed in the cours
The Registrar or an assessor who, in the course of his or her duties under this Part, exercises any power as such, is treated as a public servant for the purposes of the Penal Code (Cap. 224) when exercising such power.
No liability shall lie against the Registrar or an assessor with respect to anything done or omitted to be done in good faith and with reasonable care in the discharge or purported discharge of the Registrar’s or assessor’s functions and du
(1) The Minister may, by order in the Gazette, amend, add to or vary the First Schedule.[Act 37 of 2020 wef 14/01/2021] (2) The Minister may, in any order made under subsection (1), make such saving or transitional provisions as may be nece
(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part. (2) Without limiting
The purpose of this Part is to mitigate the impact of COVID-19 events on eligible lessees and licensees of non-residential properties by providing them relief from the payment of rent and licence fees under their leases and licences in spec
(1) In this Part, unless the context otherwise requires —“assessor’s determination” means a determination by a rental relief assessor under section 19N on an application made under section 19M; “Authority” means the Inland Revenue Authority
(1) This Part applies to a lease agreement for a prescribed property that is in force during the relevant period (or any part of it) and —(a) is entered into, or renewed, before 25 March 2020; or (b) is entered into before 25 March 2020, an
(1) The Authority may disburse to the owner of a prescribed property a cash grant pertaining to a PTO of that property under the terms of the public scheme.(2) There is no appeal from the Authority’s decision whether or not to disburse a ca
Regulations may be made under section 19X for the following purposes:(a) to enable the Authority to recover from any person (in whole or in part) any cash grant disbursed under the public scheme, on the grounds specified in the regulations;
(1) Before the Authority disburses to the owner of a prescribed property a cash grant pertaining to a PTO of that property under the terms of the public scheme, the Authority must issue to the owner a notice of cash grant.(2) The notice of
(1) Despite any law or anything in any lease agreement in a PTO chain for a prescribed property, a PTO’s landlord or a prescribed landlord in the PTO chain (called in this section the applicable landlord) may not take any of the actions des
(1) Subject to Division 4 and the regulations mentioned in section 19E, on the date the owner of a prescribed property receives a notice of cash grant pertaining to a PTO of that property, the following (called in this Division the rental r
(1) The Authority may, by written notice to the owner of a prescribed property, or any landlord or tenant of a prescribed property, require that person to provide, within the time specified in the notice, such information or document as the
(1) Subject to Division 4 and the regulations mentioned in section 19E, on the date the owner of a prescribed property receives a notice of cash grant pertaining to a PTO of that property, the following (called in this Part the additional r
(1) The Minister is to appoint a Registrar of rental relief assessors.(2) The Minister may, in addition, appoint Deputy Registrars of rental relief assessors. (3) Subject to regulations made under section 19X, all the powers and duties conf
For the purposes of section 19M, the Minister must appoint a panel of rental relief assessors comprising such number of persons who satisfy the requirements prescribed for the purposes of this section.[Act 29 of 2020 wef 31/07/2020]
(1) The Singapore Land Authority, established by section 3 of the Singapore Land Authority Act (Cap. 301), has the functions and duties of —(a) assisting the Minister in, or otherwise facilitating, the Minister’s appointment of the Registra
(1) This section applies when the owner of a prescribed property receives a notice of cash grant pertaining to a tenant that is purportedly a PTO of that property (called in this Division the subject tenant).(2) Any landlord (including the
(1) On an application under section 19M, the rental relief assessor must make a determination whether —(a) in the case mentioned in section 19M(3)(a) — the subject tenant satisfies the prescribed criteria for a PTO; (b) in the case mentione
(1) If a rental relief assessor determines under section 19N(1)(a) that the subject tenant does not satisfy the prescribed criteria for a PTO, then —(a) every tenant of the property in the PTO chain is liable to the tenant’s landlord for th
(1) A PTO of any prescribed property who satisfies the additional criteria prescribed for the additional rental relief may, by written notice, elect to pay the outstanding rent payable under the PTO’s lease agreement for the prescribed prop
(1) Upon the occurrence of any of the events mentioned in subsection (2) —(a) the statutory repayment schedule ceases to have effect; (b) the following become immediately payable:(i) the amount of rent that remains outstanding under the sta
(1) This Division applies to a security deposit given by (or on behalf of) a PTO of any prescribed property to the PTO’s landlord to secure the payment of rent or the performance of any other obligation of the PTO under the lease agreement
(1) This section restricts the entitlement of the PTO’s landlord to draw down the security deposit —(a) to discharge any outstanding rent or other moneys (including any interest or other charge (however described) on such rent or other mone
(1) This section applies where the PTO’s landlord draws down, during the specified period, the security deposit for any purpose mentioned in section 19S(1).(2) Where the landlord makes a drawdown mentioned in subsection (1) during the perio
(1) For the purpose of determining whether a tenant of a prescribed property is a PTO or making an application under section 19M in respect of the PTO, a landlord (including the owner) of the property in the PTO chain may, by written notice
Section 6 of the Income Tax Act (Cap. 134) does not apply to the following:(a) the disclosure by the Comptroller of Income Tax to —(i) the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of t
(1) A person who —(a) makes any declaration or statement, or provides any information or document, under or for the purposes of this Part that is false or misleading in a material particular; and (b) knows or ought reasonably to know that,
(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.(2) Without limiting s
(1) During the prescribed period, the Bankruptcy Act applies as if —(a) the reference in section 56B(2)(a) of that Act to “$100,000” were a reference to “$250,000”; (b) the reference in section 56L(a) of that Act to “$100,000” were a refere
(1) During the prescribed period, the Insolvency, Restructuring and Dissolution Act 2018 applies as if —(a) the reference in section 289(2)(a) of that Act to “the prescribed amount” were a reference to “$250,000”; (b) the reference in secti
(1) During the prescribed period, the Companies Act (including that Act as applied by the Variable Capital Companies Act 2018) applies as if —(a) the reference in section 254(2)(a) of the Companies Act to “$10,000” were a reference to “$100
(1) During the prescribed period, the Insolvency, Restructuring and Dissolution Act 2018 (including that Act as applied by the Variable Capital Companies Act 2018) applies as if —(a) the reference in section 125(2)(a) of the Insolvency, Res
(1) During the prescribed period, the Limited Liability Partnerships Act applies as if —(a) the reference in paragraph 3(2)(a) of the Fifth Schedule to that Act to “$10,000” were a reference to “$100,000”; and (b) the reference in paragraph
For the purpose of section 50(1) of the Business Trusts Act (Cap. 31A), an officer of the trustee‑manager is not to be treated as having no reasonable or probable ground of expectation of the trustee‑manager being able to pay a debt from th
(1) Despite section 20(1)(a), section 56B(2)(a) of the Bankruptcy Act as in force immediately before the date of commencement of section 20(1)(a) continues to apply to or in relation to a bankruptcy application made before that date.(2) Des
(1) Where personal attendance at any meeting or class of meetings is provided for in any written law or legal instrument and the Minister considers that it would be necessary or expedient for the meeting or class of meetings to be convened,
(1) Despite any written law or rule of law requiring the presence of any accused person or any witness in any court proceedings (whether a trial, inquiry, appeal or other court proceedings) or the giving of evidence in person, a court may,
(1) This section applies in relation to any remission of property tax given by an order made under section 6(8) of the Property Tax Act (Cap. 254) in response to the COVID‑19 epidemic or pandemic, that is prescribed as a remission to which
(1) This section applies to any dispute between the owner and tenant on any of the following matters (called in this Part the dispute):(a) whether the owner is required under section 29(2) to pass any benefit to the tenant; (b) the amount,
(1) Subject to subsection (3), a determination and any further directions of the Panel under section 30 may, with leave of the court, be enforced in the same manner as a judgment or an order of the court to the same effect.(2) Where leave o
(1) The Minister may make regulations —(a) prescribing any matter required or permitted to be prescribed under this Part; (b) providing for the form and manner in which applications under section 30(2) are to be made; (c) providing for the
Section 23(1) of the Property Tax Act is amended by deleting the words “15 members” and substituting the words “30 members”.
(1) The Minister may make regulations (called in this Part a control order) for the purpose of preventing, protecting against, delaying or otherwise controlling the incidence or transmission of COVID‑19 in Singapore if the Minister is satis
(1) The Minister may appoint the following persons as enforcement officers for the purposes of this Part, subject to any conditions or restrictions as the Minister thinks fit:(a) a police officer; (b) a Health Officer appointed under sectio
(1) This Part applies to a case where —(a) parties (none of whom is a prescribed person) entered into a contract (called in this Part the affected contract) that —(i) falls within such description of contracts as may be prescribed; (ii) is
(1) Subject to subsection (1A), a party to an affected contract (called in this section and section 37A A) may, within the prescribed time, apply in the prescribed form and manner to the Registrar to appoint an assessor to make a determinat
(1) Where A has made and served an application in accordance with section 37(1) and (2), then despite any law or anything in the affected contract, another party to the affected contract may not take any action described in subsection (2) i
(1) On the application of the applicant under section 37 for a determination by an assessor, the assessor must —(a) make a determination whether the case is one to which this Part applies; and (b) in a case to which this Part applies, also
(1) After an assessor has made a determination under section 38(1), the assessor or another assessor may, before the prescribed date, either on his or her own motion or on the application of one or both of the parties to the determination —
(1) Where a determination has been made under section 38 or 38A (called in this section the Part 8 determination) to modify the manner in which an obligation or a right under a supply contract is to be performed or exercised, or to vary, or
(1) This section applies where a respondent, in objections raised under section 11(2) of SOPA, in the adjudication response under section 15 of SOPA, or during the determination of an adjudication application by an adjudicator under section
In any proceeding before a court or an arbitral tribunal in relation to any matter arising under or by virtue of a contract in relation to which a determination is made under section 38 or a subsequent determination is made under section 38
(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.(2) Without limiting s
(1) This Part applies to a construction contract (including one to which the Government is a party) —(a) that was entered into before 25 March 2020, but not if the construction contract was renewed (other than automatically) on or after tha
(1) Subject to subsection (3), any completion date for any of those construction works provided by the construction contract is extended for those construction works by 122 days from and including the completion date, less the number of day
This Part applies to any construction contract (including one to which the Government is a party) —(a) that was entered into before 25 March 2020, but not if the construction contract was renewed (other than automatically) on or after that
(1) Subject to subsection (2), where —(a) the party (called in this Part B) required to perform the construction works under the construction contract is or will be unable to complete any of those construction works by the completion date (
(1) Where —(a) B has included an amount for qualifying costs under section 39D(1) in a payment claim under section 10(1) of SOPA; and (b) A fails to pay B the amount within the time required under SOPA for the payment of payment claims for
The Minister may make regulations for the purpose of carrying out or giving effect to this Part, and these regulations may in particular provide for the following:(a) the forms to be used and the information or documents to be furnished for
In this Part, unless the context otherwise requires —“affected agreement” means an agreement described in section 39H; “cash equivalent”, in relation to any payment, includes payment by a cheque, a credit or debit card or any electronic fun
(1) This Part applies in relation to an agreement where —(a) the agreement was entered into —(i) between —(A) a housing developer and a purchaser for the sale and purchase of one or more units of housing accommodation; or (B) a commercial d
(1) Despite any law or anything in the affected agreement, the delivery date provided by the affected agreement for the unit or units in question is extended by a period not exceeding 122 days after that date, if the developer notifies the
(1) Despite any law or anything in an affected agreement, a purchaser of an affected agreement who is notified under section 39I(4) must not take any of the actions described in subsection (2) during the moratorium period described in subse
(1) Despite any law or anything in the affected agreement, where the delivery date is extended under section 39I(1) one or more times, the developer —(a) is only liable to the purchaser for the qualifying costs incurred by the purchaser in
(1) The Minister is to appoint a Registrar of assessors to whom applications may be made —(a) by a developer in relation to an affected agreement — for the purpose of a certification under section 39O(1)(a)(ii); and (b) by a developer or a
(1) The Registrar of assessors may —(a) on his or her own initiative; or (b) on an application submitted to the Registrar of assessors by a developer or purchaser, and on such terms as the Registrar of assessors thinks just, extend, or furt
(1) The Minister must appoint one or more authorised nominating bodies for the purpose of providing assessors to hear and determine applications under section 39N(4).(2) The assessors must satisfy the requirements prescribed for such assess
(1) An application mentioned in section 39L(1) must be submitted within the prescribed time, and in the prescribed form and manner, and be accompanied by the following:(a) any prescribed application fee; (b) any prescribed certification fee
(1) The assessor must —(a) in relation to an application under section 39L(1)(a) —(i) determine whether the developer is unable to deliver possession of the relevant unit or units of housing accommodation or commercial property by the deliv
(1) After an assessor has made a determination under section 39O(1)(b) of an amount of reimbursement that the purchaser is entitled to claim from the developer under section 39K (called in this section the original determination), the asses
No developer or purchaser may be represented by an advocate and solicitor at proceedings before an assessor, except with the permission of the assessor.[Act 9 of 2021 wef 01/07/2021]
A developer or purchaser must bear the developer’s or purchaser’s own costs for proceedings before an assessor.[Act 9 of 2021 wef 01/07/2021]
(1) This section applies to the following information:(a) any information or document that is provided by a person to another person, in accordance with a requirement under this Part; (b) any statement or document submitted, created or made
The Registrar of assessors, a Deputy Registrar of assessors or an assessor who, in the course of his or her duties under this Part, exercises any power as such, is treated as a public servant for the purposes of the Penal Code when exercisi
No liability shall lie against the Registrar of assessors, a Deputy Registrar of assessors or an assessor with respect to anything done or omitted to be done in good faith and with reasonable care in the discharge or purported discharge of
A person who —(a) makes any declaration or statement, or provides any information or document, under or for the purposes of this Part, that is false or misleading in a material particular; and (b) knows or ought reasonably to know that, or
(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.(2) Without limiting s
(1) The Minister may, by order in the Gazette, make provision for the purpose of applying a modified provision of a Schedule to the Land Titles (Strata) Act (Cap. 158) (called in this Part the LTSA) to a case mentioned in subsection (2), in
In this Part, unless the context otherwise requires —“adjustment relief assessor” means a person appointed to the panel of adjustment relief assessors under section 64; “adjustment relief Registrar” means the adjustment relief Registrar app
(1) This Part applies in relation to any contract (including one to which the Government is a party) that —(a) is described in Part 1 of the Second Schedule; (b) was entered into before 25 March 2020; and (c) is governed by Singapore law, a
(1) Where —(a) a party to the specified contract (called in this Part A) satisfies the requirements in Part 3 of the Second Schedule; and (b) the specified contract is not a contract of national interest, then — (c) A may seek, in accordanc
(1) Part 2 of the Fifth Schedule applies where, in relation to a specified contract —(a) a notice of negotiation is served in accordance with section 45 (including that section as applied by Division 5); or (b) a notice of revision is serve
(1) Where A seeks to negotiate for an adjustment to the rights and obligations of the parties and their assignees under the specified contract pursuant to section 43(1), A must serve a notice of negotiation on all the persons in subsection
(1) Where B or B’s assignee (as the case may be) wishes to object to A’s notice of negotiation, B or B’s assignee must —(a) serve a notice of objection on A and all the persons in section 45(2) (but not on B or B’s assignee (as the case may
(1) If no notice of objection is served in accordance with section 46, A, B or B’s assignee (as the case may be) may, within 2 weeks after the period in section 46(1)(a)(i), lodge a notice for adjustment with the adjustment relief Registrar
(1) A may, at any time before the earlier of —(a) the termination of the specified contract under section 49; or (b) the date of determination of an adjustment relief assessor concerning the date of termination of the specified contract, wi
(1) Subject to subsection (4), if no notice of objection is served in accordance with section 46(1)(a), and lodged with the adjustment relief Registrar under section 46(1)(b), then the specified contract terminates upon the expiry of the se
To avoid doubt, section 49 —(a) does not apply to a specified contract that is a contract of national interest; but (b) applies to a specified contract before a certificate is issued to one of the parties by the Minister or an authorised of
(1) Where B seeks compensation from A pursuant to section 43(3), B must —(a) serve a notice for compensation on A within 2 weeks after the negotiation period for A’s notice of negotiation; and (b) lodge that notice for compensation with the
B may, at any time before an adjustment relief assessor makes a determination concerning the compensation sought by B, withdraw B’s notice for compensation by —(a) serving a notice of withdrawal of the notice for compensation on A; and (b)
(1) Where A seeks a revision of the repayment schedule pursuant to section 43(5), A must serve a notice of revision on all the persons in subsection (2), in accordance with subsections (3) and (4).(2) The persons for the purpose of subsecti
(1) Where B or B’s assignee (as the case may be) wishes to object to A’s revision of the repayment schedule, B or B’s assignee must —(a) serve a notice of objection on A and all the persons in section 53(2)(b) —(i) within the period of 2 we
B or B’s assignee (as the case may be) may, at any time before an adjustment relief assessor makes a determination concerning A’s proposed revision to the repayment schedule, withdraw its notice of objection by —(a) serving a notice of with
Where —(a) B and B’s assignees do not object to A’s proposed revised repayment schedule under section 54(1); (b) the adjustment relief Registrar refuses to accept any notice of objection for lodgment under section 54(3); (c) every notice of
(1) Where —(a) A fails to pay any instalment under the revised repayment schedule within 14 days after the date on which the instalment is due to be paid under the revised repayment schedule; (b) A terminates or repudiates the specified con
Despite anything in the specified contract, title to any goods that are the subject of the specified contract passes to A when A has paid all moneys required to be paid by A under this Division.[Act 37 of 2020 wef 14/01/2021]
(1) C may seek to adjust the rights and obligations of the parties and their assignees under the terminated contract in accordance with Division 2.(2) For the purpose of subsection (1) —(a) sections 45 to 48 apply, with each reference to A
(1) The Minister charged with the responsibility under Article 30 of the Constitution of the Republic of Singapore for the subject to which a specified contract relates may, on the Minister’s own motion or at the request of any party to the
(1) Where a party to a specified contract that satisfies the requirements in Part 3 of the Second Schedule (called in this Part D) is issued with a certificate certifying that the specified contract is a contract of national interest, D may
D may, at any time before an assessor makes a determination concerning the repricing of the specified contract sought by D, withdraw D’s notice for repricing by —(a) serving a notice of withdrawal of the notice for repricing on all the othe
(1) The Minister is to appoint an adjustment relief Registrar of adjustment relief assessors, to carry out the duties imposed on an adjustment relief Registrar under this Part.(2) The Minister may in addition appoint adjustment relief Deput
The Minister must appoint a panel of adjustment relief assessors comprising such number of persons who satisfy the requirements prescribed for the purposes of this section, for the purpose of making the determinations in section 66.[Act 37
(1) Where, in relation to any specified contract, the adjustment relief Registrar has accepted for lodgment —(a) any notice of objection pursuant to section 46(1) (including that section as applied by Division 5); (b) any notice for adjustm
(1) For a notice of objection lodged under section 46, the adjustment relief assessor —(a) must determine whether there is any valid ground of objection; and (b) if there is no valid ground of objection, must —(i) determine the date of term
(1) After an adjustment relief assessor has made a determination under section 66, the adjustment relief assessor or another adjustment relief assessor may, either on his or her own motion or on the application of all or any of the persons
(1) The determinations under sections 66 and 67 may, with leave of the court, be enforced in the same manner as a judgment or an order of the court to the same effect.(2) Where leave of the court is so granted, judgment may be entered in th
No party or assignee may be represented by an advocate and solicitor at proceedings before an adjustment relief assessor, except with the permission of the adjustment relief assessor.[Act 37 of 2020 wef 14/01/2021]
Each party or assignee must bear the party’s or assignee’s own costs for proceedings before an adjustment relief assessor.[Act 37 of 2020 wef 14/01/2021]
(1) This section applies to the following information:(a) any statement or document submitted, created or made for the purposes of a proceeding before an adjustment relief assessor; (b) any information (whether written or oral) that is disc
The adjustment relief Registrar or an adjustment relief assessor who, in the course of his or her duties under this Part, exercises any power as such, is treated as a public servant for the purposes of the Penal Code (Cap. 224) when exercis
No liability shall lie against the adjustment relief Registrar or an adjustment relief assessor with respect to anything done or omitted to be done in good faith and with reasonable care in the discharge or purported discharge of the adjust
(1) All notices required to be served or lodged under this Part must be in the prescribed form, and include the supporting documents prescribed (if any) for the notice.(2) Without affecting subsection (1), all notices lodged with the adjust
(1) A person who is served with any notice under this Part must not disclose to any other person any information in or supporting document served with the notice, except —(a) with the consent of the person to whom the information or documen
A person who —(a) makes any declaration or statement, or provides any information or document, under or for the purposes of this Part that is false or misleading in a material particular; and (b) knows or ought reasonably to know that, or i
The service by a person on any other person of any notice under this Part, and any proceedings before an adjustment relief assessor under this Part, are not treated as proceedings for the purposes of the following provisions:(a) section 210
(1) The Minister may, by order in the Gazette, at any time in the period of 2 months after the date of commencement of section 9 of the COVID-19 (Temporary Measures) (Amendment No. 3) Act 2020, amend the Second, Third, Fourth or Fifth Sched
(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part (including the Second,
In this Part, unless the context otherwise requires —“assignee”, in relation to a person, includes a successor in title of that person; “construction works”, in relation to a construction contract, means the construction works (within the m
(1) This Part applies to a case where —(a) parties entered into a construction contract (including one to which the Government is a party) before 1 October 2020, but not if the construction contract was renewed (other than automatically) on
(1) A party to a construction contract who undertakes to carry out any construction works under that contract (called in this Part A) may apply, in accordance with section 79F, to the Part 10A Registrar to appoint a Part 10A assessor to adj
(1) The Minister is to appoint a Part 10A Registrar for the purposes of this Part.(2) The Minister may in addition appoint Part 10A Deputy Registrars. (3) Subject to regulations made under section 79K, all the powers and duties conferred an
The Minister must appoint a panel of Part 10A assessors comprising such number of persons who satisfy the requirements prescribed for the purposes of this section, for the purpose of making the determinations in sections 79G and 79H.[Act 14
(1) A may, within the prescribed time, apply in the prescribed form and manner to the Part 10A Registrar to appoint a Part 10A assessor to adjust the contract sum for the purpose mentioned in section 79C(2).(2) An application under subsecti
(1) On the application of A under section 79F for an adjustment of the contract sum, the Part 10A assessor must —(a) make a determination —(i) whether the case is one to which this Part applies; and (ii) whether A had made a reasonable atte
(1) After a Part 10A assessor has made a determination under this section or section 79G (called in this section the initial determination), the Part 10A assessor or another Part 10A assessor may, either on his or her own motion or on the a
Section 38B applies to an action under SOPA in relation to a construction contract the contract sum of which is adjusted by a determination under section 79G or 79H, as it applies to an action under SOPA in relation to a supply contract adj
In any proceedings before a court or an arbitral tribunal in relation to any matter arising under or by virtue of a contract in relation to a determination under section 79G or a subsequent determination under section 79H, the court or arbi
(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.(2) Without limiting s
The purpose of this Part is to mitigate the impact of COVID‑19 events, occurring during the period starting on 5 August 2021 and ending on 18 August 2021, on eligible lessees and licensees of non-residential properties by providing them wai
In this Part, unless the context otherwise requires —“assessor’s determination” means a determination by a rental waiver assessor under section 97 on an application made under section 95; “Authority” means the Authority mentioned in section
(1) The Minister charged with the responsibility for law is the Authority for this Part.(2) The Authority is responsible for the administration of this Part. (3) The Authority may delegate any function or power of the Authority in or under
(1) The Authority is to appoint a Registrar of rental waiver assessors.(2) The Authority may, in addition, appoint Deputy Registrars of rental waiver assessors. (3) Subject to regulations made under section 107, all the powers and duties co
For the purposes of this Part, the Authority must appoint a panel of rental waiver assessors comprising such number of persons who satisfy the requirements prescribed for the purposes of this section.[Act 26 of 2021 wef 05/10/2021]
(1) This Part applies to a lease agreement, between a PTO and the PTO’s landlord for a prescribed property, that is in force during the relevant period and —(a) is entered into, or renewed, before 20 July 2021; or (b) is entered into before
(1) A PTO of a prescribed property is eligible for waiver of rent for the property under this Part if the PTO satisfies the prescribed criteria for the waiver (called in this Part the prescribed criteria for rental waiver).(2) Subject to Di
(1) The Authority may issue to each PTO of a prescribed property a notice of rental waiver for the property if —(a) the PTO’s lease agreement for the property satisfies sections 90(1) and 91(2); or (b) the PTO’s lease agreement for the prop
(1) A PTO of a prescribed property who receives a notice of rental waiver must, if the PTO wishes to enjoy waiver of rent for the property under this Part, serve on the PTO’s landlord in the PTO chain, within the prescribed time —(a) a copy
(1) Subject to Division 3 and regulations made under section 107, the following (called in this Part the rental waiver) are treated as waived for a tenant (whether or not a PTO) in a PTO chain for a prescribed property on the date (called i
(1) This section applies to a landlord and the landlord’s tenant (whether or not a PTO) in a PTO chain for a prescribed property when the landlord’s tenant serves on the landlord the documents mentioned in section 93.(2) The landlord or the
(1) The Registrar may, for the purposes of deciding whether to appoint a rental waiver assessor to determine an application made under section 95, request the applicant to provide further information within the time specified by the Registr
(1) On an application made under section 95 by an applicant in a PTO chain for a prescribed property, the rental waiver assessor must make a determination —(a) in the case mentioned in section 95(3)(a) — whether the PTO in the PTO chain for
(1) This section applies after a rental waiver assessor has made an assessor’s determination or a Division 4 determination.(2) After a rental waiver assessor makes an assessor’s determination, any rental waiver assessor may, either on his o
(1) If a rental waiver assessor determines under section 97(1)(a) (or section 98(2), where applicable) that the PTO in a PTO chain for a prescribed property does not satisfy the prescribed criteria for rental waiver, or reverses (under sect
(1) This section applies where —(a) the lease agreement of a PTO for a prescribed property does not satisfy section 91(2); but (b) the PTO wishes to be issued a notice of rental waiver. (2) The PTO (called in this Division the PTO applicant
(1) The Registrar may, for the purposes of deciding whether to appoint a rental waiver assessor to determine an application made under section 100, request the PTO applicant to provide further information within the time specified by the Re
(1) On an application made under section 100 by a PTO applicant, the rental waiver assessor must make a determination whether it is just and equitable in the circumstances of the case for a notice of rental waiver to be issued to the PTO ap
(1) Sections 14, 15 and 15A apply to proceedings before a rental waiver assessor under this Part as if a reference to an assessor in those sections is a reference to a rental waiver assessor.(2) Sections 16 and 17 apply to the Registrar or
(1) IRAS has the functions and duties of assisting the Authority in, or otherwise facilitating, the performance of the Authority’s functions under section 92.(2) IRAS, when carrying out any function or duty under subsection (1), is taken to
Section 6 of the Income Tax Act does not apply to the following:(a) the disclosure by the Comptroller of Income Tax to the chief executive officer of IRAS, or an officer duly authorised by the chief executive officer —(i) of any information
(1) A person who —(a) makes any declaration or statement, or provides any information or document, under or for the purposes of this Part that is false or misleading in a material particular; and (b) knows or ought reasonably to know that,
(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.(2) Without limiting s
175 sections
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Cite this Act
COVID-19 (Temporary Measures) Act 2020 (Singapore Statutes Online). Retrieved via LawPlayer, https://lawplayer.com/sg/act/COVID19TMA2020 (accessed 2026-08-22)
Source: Singapore Statutes Online (sso.agc.gov.sg), © Singapore Government
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