|Tax is charged to the property owner or landlord on the actual rent received in the year of assessment. Unless you have already received a tax return from the Inland Revenue Department to report the income, you must inform the Department in writing if you are liable for tax and supply the details within 4 months after the end of the basis period for that year (i.e. on or before 31 July, based on the basis period from 1 April every year to 31 March in the subsequent year). You can use the notification form for the letting of properties (I.R.6129) provided by the Department.
You will also have other obligations as a property owner or landlord, such as keeping sufficient rental records.