Government measures in key jurisdictions 3rd edition final - Flipbook - Page 107
Singapore
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Rules on Holdover: Due to Covid-19 and circuit-breaker restrictions, some tenants have faced
difficulties vacating their premises at the end of their lease term and before the expiry of the
prescribed period. Tenants who are able to show that the inability to vacate the property is caused
by a Covid-19 event and other conditions must serve a notification of relief on the landlord and will
not be liable to pay the landlord any sums in excess of such amount as may be prescribed, for
failure to vacate the property.
•
– Grounds of financial hardship for landlords: If landlords struggle to provide tenants with the
mandatory additional rental waiver, they may apply for a rental relief assessor’s determination
on grounds of financial hardship.
– Enhanced credit reliefs for landlords: Landlords who are individuals and are currently in their
loan repayments as at 1 February 2020 can defer both principal and interest repayment up to 31
December 2020 if they are required under the Covid-19 Amendment Bill to provide their tenants
rental waivers or payment rescheduling.
Litigation
•
On 29 May 2020, the Supreme Court announced that the Relevant Period (where courts would only
hear essential and urgent matters) would end on 1 June 2020.
Are the courts
operating?
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Therefore, court hearings have resumed after 1 June 2020, with parties being directed to strictly
comply with all safe distancing and other applicable measures required under the laws of Singapore,
or prescribed by the Court, to minimise the local transmission of Covid19. These include
requirements, such as on the wearing of masks in the Supreme Court premises.
•
The Honourable Chief Justice has directed that the use of electronic means of communication to
conduct hearings be enhanced. Selected hearings will be conducted by video conferencing or where
appropriate, telephone conferencing.
•
Where the court determines that physical attendance before the court is appropriate, no more than
two lawyers/litigants per party may appear at the hearing, unless parties have been granted an
exemption to allow additional attendees.
•
Video-conferencing will be the default option for solicitors unless otherwise directed for the
following hearings:
- Case management conferences conducted by a Registrar before the Court of Appeal
- Civil and Criminal Pre-Trial Conferences before a Registrar
- Civil hearings before a Registrar
- Bankruptcy hearings before a Registrar
- Attendance before a Duty Registrar
Tax
Has any new
legislation been
introduced in light of
Covid-19?
To ease the cash flow for
businesses during the Covid-19 pandemic, companies have been granted an automatic
deferment of income tax payments for 3 months. No application is required.
: To support self-employed persons, personal income tax
payments due in May, June and July 2020 will be deferred automatically for 3 months this is also the
case for one-time income tax payments. No application is required. For one-time income tax payments
due in May, June and July 2020, there will be a 3-month deferment to August, September and October
2020 respectively.
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