Facts :
Room rental in HDB, SGD xxx/mth pub inclusive, contract signed 1.5 year ago. Contract didn't state rental period, only additional note 'minimal stay 3 mth' in handwriting. Change of address to police was done timely. Had penalty record before in previous place (had no clue, thinking it was due to bad agent). Warning+penalty letter was received almost 1 year after agreement. So far there is no letter from IRAS etc on the current place. Tenant is SPR.
Questions :
1) With above facts, is tennant actually required to pay stamp duty ?
2) Is it necessary to voluntarily report to IRAS NOW ?
3) if do or do not do nu 2), what the concequences are, how much the penalty will be, considering of the previous record ?
4) is it better to wait until IRAS or whoever, sent the letter ?
IRAS website is confusing.
Appreciate any sharing and advice. Thank you.