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Foreign Non-Individuals or Exempt Non-corporate Unitholders Holding CCT Units In Own Name

A) Which Distributions Are Eligible For Refund?

The tax refund applies to distribution periods commencing on or after 1 January 2004. In the case of beneficial owners who are Foreign Non-Individuals, the tax refund applies to distributions paid or to be paid within the period from 18 February 2005 to 31 March 2020. The tax refund claims are subject to the time limit explained on the Tax Refund page.

B) How To Make A Claim?

  • Download and complete Form R1 below. Use a separate Form R1 for each income distribution period.
  • Submit the duly completed Form R1, accompanied by the Subsidiary Income Tax Certificate ("SITC") or the Annual Dividend Statement ("ADS") issued by the Central Depository (Pte) Ltd for the distribution in respect of which the claim for refund is made to:

    Boardroom Corporate & Advisory Services Pte Ltd
    50 Raffles Place
    #32-01 Singapore Land Tower
    Singapore 048623

C) When Do We Submit Form R1?

  • You may submit the Form and accompanying SITC or ADS to Boardroom Corporate & Advisory Services Pte Ltd at any time.
  • The Trustee of CCT will collate the claims for refund submitted by Unitholders and make a claim for refund to the Inland Revenue Authority of Singapore ("IRAS") on a half-yearly basis. This means that all Forms received during the period ending 30 June will be submitted to IRAS in July of the same year while those received during the period ending 31 December will be submitted to the IRAS in January of the following year.

D) Will An Amended Tax Certificate Be Issued For The Refund?

  • CapitaLand Commercial Trust Management Limited will issue a letter together with the cheque for the refund amount to the Unitholders. This letter will serve as evidence that the tax refunds have been made.

E) When Will We Receive The Tax Refund?

  • The tax refund will be paid out to eligible investors upon receipt of the tax refund from IRAS by the Trustee of CCT.

Click here to download Form R1.

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