Supporting Documents

When you submit an Application for an Assessor’s Determination, or the Response to the Application, you are encouraged to enclose all relevant supporting documents to facilitate a fair and timely determination of the matter.

All parties are to keep all information or documents disclosed by any party, or any matters discussed during the proceedings before the Assessor, confidential. The parties must not disclose the information or documents to any third party.

Examples of the documents that may be relevant for each category of contract can be found below.

Lease or Licence of Non-Residential Property
Option to Purchase Given by Housing Developer, or Sales and Purchase Agreement between Purchaser and Housing Developer, for Residential Property
Hire-Purchase or Conditional Sales Agreement
Rental Agreements of Commercial Equipment
Loans by Banks and Finance Companies to Singapore SMEs
Event or Tourism-Related Contracts
Construction or Supply Contract, or Related Performance Bond

Lease or Licence of Non-Residential Property ↩

Lease or licence agreement, letter of offer or offer to let, together with a copy of all applicable terms and conditions
Stamp duty certificate
Evidence of any security deposit held by the landlord
Evidence of property tax rebates applicable to the property and passed down from the landlord to the tenant
Negotiations and correspondence between the parties
Tenant: Documents showing that the tenant is unable to pay rent due to a COVID-19 event (if applicable), such as:
- Records of rental payments before and since the COVID-19 event
- Bank statements of the tenant before and since the COVID-19 event
- Evidence of events/incidents (if any) that tenant claims have had an impact on its revenue e.g. cancellation of orders
- Evidence of income and expenditure of the tenant before and since the COVID-19 event (including estimated income and expenses for upcoming months)
- Internal accounts of the tenant before and since the COVID-19 event (if applicable)
- List of assets held currently by the tenant (if applicable)
Landlord: Evidence of landlord’s expenses relating to the property (if applicable), such as mortgage payments and utility bills

Option to Purchase Given by Housing Developer, or Sales and Purchase Agreement between Purchaser and Housing Developer, for Residential Property ↩

Option to Purchase (“OTP”) given by housing developer
Sales and Purchase Agreement, or Agreement for Lease, between purchaser and housing developer
Stamp duty certificate, if any
Document showing the payment of the booking fee or other moneys for the purpose of purchasing the residential property
Where the property is an Executive Condominium, evidence of HDB’s approval or rejection of developer’s application to extend OTP
Negotiations and correspondence between the parties
Purchaser: Evidence of inability of purchaser or joint purchasers to exercise OTP or to meet payment schedule due to a COVID-19 event (if applicable), such as:
- Bank statements of purchaser(s) before and since the COVID-19 event
- Evidence of income and expenditure of the purchaser before and since the COVID-19 event, including evidence of loss or fall in income
- Evidence of unsuccessful attempts to sell current property to raise money to complete purchase of new residential property
Developer: Where the developer is a licensed private housing developer and the property is not an Executive Condominium, evidence of Controller of Housing’s approval or rejection of application to extend OTP

Hire-Purchase or Conditional Sales Agreement ↩

Hire-purchase or conditional sales agreement
Negotiations and correspondence between the parties
Hirer:
- Documents showing that the vehicle is a commercial vehicle (if applicable), such as:
  - Private Hire Car Driver’s Vocational Licence or registration documents of a private hire vehicle
  - Taxi Driver’s Vocational Licence
  - Registration documents of a goods vehicle
  - Registration documents of a private bus, a private hire bus, an omnibus or a school bus
- Equipment or vehicle ownership documents (if applicable)
- Documents showing that the hirer is unable to pay instalments due to a COVID-19 event (if applicable), such as:
  - Records of instalment payments before and since the COVID-19 event
  - Bank statements of the hirer before and since the COVID-19 event
  - Evidence of income and expenditure of the hirer before and since the COVID-19 event (including estimated income and expenses for upcoming months)
  - Internal accounts of the hirer before and since the COVID-19 event (if applicable)
  - List of assets held currently by the hirer (if applicable)
- Documents showing repossession of vehicle by finance company (if applicable)
Financing Company:
- Evidence of impact of COVID-19 on the financing company’s financial position (if applicable), such as:
  - Bank statements of the financing company before and since the COVID-19 event
  - Internal accounts of the financing company before and since the COVID-19 event
  - Evidence of income and expenditure of the financing company before and since the COVID-19 event (including estimated income and expenses for upcoming months)
- Documents showing that hirer’s inability to pay is not due to COVID-19 event (if applicable) e.g. hirer’s instalment payment history before COVID-19 event.

Rental Agreements of Commercial Equipment ↩

Lease or rental agreement for the commercial equipment (except private-hire cars and taxis)
Negotiations and correspondence between the parties
Renter:
- Documents showing that the vehicle is a commercial vehicle (if applicable), such as:
  - Registration documents of a goods vehicle
  - Registration documents of a private bus, a private hire bus, an omnibus or a school bus
- Vehicle ownership documents (if applicable)
- Documents showing that the renter is unable to pay instalments due to a COVID-19 event (if applicable), such as:
  - Records of rental payments before and since the COVID-19 event
  - Bank statements of the renter before and since the COVID-19 event
  - Evidence of income and expenditure of the rental before and since the COVID-19 event (including estimated income and expenses for upcoming months)
  - Internal accounts of the renter before and since the COVID-19 event (if applicable)
  - List of assets currently held by the renter (if applicable)
- Documents showing repossession of commercial equipment by rental company (if applicable)
Rental company:
- Evidence of impact of COVID-19 on the rental company’s financial position (if applicable), such as:
  - Bank statements of the rental company before and since the COVID-19 event
  - Internal accounts of the rental company before and since the COVID-19 event
  - Evidence of income and expenditure of the rental company before and since the COVID-19 event (including estimated income and expenses for upcoming months)
- Documents showing that renter’s inability to pay is not due to COVID-19 event (if applicable) e.g. rental payment history before COVID-19 event

Loans by Banks and Finance Companies to Singapore SMEs ↩

Loan documentation (E.g. Letter of Offer, Terms and Conditions)
Negotiations and correspondence between the parties
SME Debtor:
- Documents showing that the debtor is an “enterprise” as defined in the Scheduled, such as:
  - ACRA company profile showing that not less than 30% of the debtor’s shares or other ownership interest is held by citizens of Singapore or permanent residents of Singapore or both
  - Audited accounts of latest financial year showing that the turnover of the group to which the debtor belongs does not exceed $100 million
- Documents showing that the debtor is unable to pay instalments due to a COVID-19 event, such as:
  - Records of instalment payments before and since the COVID-19 event
  - Bank statements of the debtor before and since the COVID-19 event
  - Internal accounts of the debtor before and since the COVID-19 event
  - Evidence of income and expenditure of the SME before and since the COVID-19 event (including estimated income and expenses for upcoming months)
  - List of assets currently held by the debtor

Contract including terms and conditions
Negotiations and correspondence between the parties on matters such as the postponement of the event and any conditions for the postponement
Customer: Evidence showing that event cannot take place or services cannot be provided due to a COVID-19 event (if applicable), such as:
- Evidence that guests or participants are not able to come to Singapore due to travel restrictions
- Evidence that tour cannot take place due to border restrictions
Vendor:
- Evidence of costs which have been incurred by vendor for the customer (if applicable)
- Evidence of impact of COVID-19 on the vendor’s financial position or ability to make refunds (if applicable), such as:
  - Bank statements of the vendor before and since the COVID-19 event
  - Internal accounts of the vendor before and since the COVID-19 event
  - Evidence of income and expenditure of the vendor before and since the COVID-19 event (including estimated income and expenses for upcoming months)

Construction contract or supply contract
Related performance bond (if applicable)
Documents from related adjudication proceedings under the Building and Construction Security of Payment Act
Negotiations and correspondence between the parties
Contractor:
- Documents showing the contractor’s inability to supply goods and services due to a COVID-19 event (if applicable), such as:
  - Evidence of regulatory restrictions such as social distancing measures which affected contractor’s ability to complete work on time
  - Evidence of workers under Stay Home Notices or Quarantine Orders
  - Evidence of workers’ inability to travel to Singapore due to travel restrictions
  - Evidence of delay in arrival of materials due to supply chain disruptions
- Documents showing inability to make payment under contract due to COVID-19 (if applicable):
  - Audited accounts for 2019 and 2020 (if available)
  - Monthly balance sheets before and after the COVID-19 event
  - Evidence of income and expenditure before and since the COVID-19 event (including estimated income and expenses for upcoming months)
  - List of assets currently held

Supporting Documents