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Executor of Estate Form

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					Form SC 1

Registrar,
Subordinate Courts                                                                                 DCP                   of
Republic of Singapore


Estate of                                                                                                                            Deceased


               STATUTORY DECLARATION BY EXECUTOR(S) / ADMINISTRATOR(S)*
                              STATUTORY DECLARATION
I / We*,




                                   (Full name, NRIC No. and address of person making the declaration)

do solemnly and sincerely declare that I / We*, as an executor(s) / administrator(s)* of the deceased's estate,
have ascertained the details of the deceased's property and confirm that the Estate Duty Return (Form ED) is not
required to be filed with the Commissioner of Estate Duties.

Attached is the checklist (Form SC2 / Form SC3*) duly signed for your record.

And I / We* make this solemn declaration by virtue of the provisions of the Oaths and Declarations Act (Cap. 211),
and subject to the penalties provided by that Act for the making of false statements in statutory declarations,
conscientiously believing the statements contained in this declaration to be true in every particular.

* Delete whichever is not applicable.

Dated on this               day of            20                 )
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Before me,                                                                          (Signatures of persons making the declaration)




      (Signature of person before the declaration is made)
           COMMISSIONER FOR OATHS
   [09/2008]
   Form SC 3                   CHECKLIST (Deceased died domiciled OUTSIDE Singapore)                                       Page 1


   Registrar,
   Subordinate Courts                                                                            DCP              of
   Republic of Singapore


   Estate of                                                                                                           Deceased
   Date of Death :

   PART A
   Please note:
        If your answer to any of the Question Nos. 1 to 3 is YES, please file Estate Duty Return (Form ED) to the
        Commissioner of Estate Duties to obtain clearance before the extraction of Grant of Representation and
        DO NOT file this form to the Registrar, Subordinate Courts.
        If your answer to the Question Nos. 1 to 3 below are NO, please file a list of the deceased's property in Form
        SC 5 to the Registrar, Subordinate Courts.

                                                                                                                 Yes       No

   1. Did the deceased die before 1 Jan 2002?

   2. Did the deceased own any share in any of the following immovable property in
      Singapore as at the date of death?
        i.      Dwelling-house used by any person wholly or partly for any trade, business,
                profession or vocation which was not an approved Home Office
        ii.     HDB shop-house / Commercial Property / Vacant Land

   3. Was the total value1 of the deceased’s share in dwelling-houses, which were not
      used wholly or partly for any trade, business, profession or vocation, more than
      S$9 million as at the date of death?
        1
            The total value includes any share in any dwelling-house approved for use as a Home Office.

   PART B

   Filing of Income Tax Form T by Executors / Administrators

   If your answer to Question No. 4 is 'YES', you are required to file an Income Tax Form T to the Comptroller
   of Income Tax. To request for the Form T, please download the Requisition Form from our Trust webpage at:


                http://www.iras.gov.sg/ESVPortal/others/trust/index.asp


   4. Is the estate in receipt of or will be receiving any taxable income?

        (Examples of taxable income are rent, interest, director's fees, bonuses, gains from
        share options, income from REITS/Unit Trusts, derived from Singapore or remitted into
        Singapore, net annual value of Singapore properties occupied on behalf of the owner
        free of rent). Further information on estate income can be found at the above webpage.


   There are penalties for late or non-filing of tax forms.




[09/2008]
   Form SC 3             CHECKLIST (Deceased died domiciled OUTSIDE Singapore)                             Page 2


   Registrar,
   Subordinate Courts                                                          DCP                of
   Republic of Singapore


   Estate of                                                                                           Deceased


   I have explained the above questions in Parts A and B to the Executor(s) / Administrator(s).




   Signature of Solicitor acting for the Estate                                      Date


   Name of Law Firm:


   I / We fully understand the above questions in Parts A and B and confirm that the above answers are
   given to the best of my / our knowledge and will comply with my / our income tax obligations.




   Signature(s) of Executor(s) / Administrator(s)                                    Date




   Name(s) of Executor(s) / Administrator(s):




[09/2008]
   Form SC 5             To be used where Deceased died domiciled OUTSIDE Singapore on or after 1 Jan 2002 but before 15 Feb 2008


   This form is a Schedule of Property for filing with the Courts and will be annexed to the grant of representation. This form
   is to be sworn / affirmed before a Commissioner for Oaths. Any amendment to the particulars after this form has been sworn/
   affirmed shall be made by filing the Notification of Amendment (Form SC 8) to the Courts.

   Subordinate Courts                                                                          DCP                   of
   Republic of Singapore

   Estate of                                                                                                              Deceased

   SCHEDULE OF PROPERTY
                                                                                                              Market Value as at
   Deceased's Property in Singapore
                                                                                                               Date of Death S$




                                                                                   Gross Value S$                                 -
   Sworn / Affirmed by Executor(s) / Administrator(s)
   on the            day of                                                )
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   Before me,                                                                  Signatures of Executor(s) / Administrator(s)




            COMMISSIONER FOR OATHS


[09/2008]

				
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