In exercise of the powers conferred by section 32 of the COVID‑19 (Temporary Measures) Act 2020, the Minister for Finance makes the following Regulations:
PART 1
PRELIMINARY
Citation and commencement
1. These Regulations are the COVID-19 (Temporary Measures) (Valuation Review Panel) Regulations 2020 and come into operation on 15 July 2020.
Definitions
2. In these Regulations —
“Applicant” means the owner or tenant (as the case may be) who lodges an Application;
“Application” means an Application lodged under regulation 6;
“benefit”, in relation to any property, means the reduction in property tax on the property under one or more remissions relating to the property;
“Board” means the Valuation Review Board appointed under Part IV of the Property Tax Act (Cap. 254);
“Chairman” means the Chairman of the Board appointed under section 23(5) of the Property Tax Act;
“Deputy Chairman” means a Deputy Chairman of the Board appointed under section 23(5) of the Property Tax Act;
“legal representative” means an advocate and solicitor named in the register of practitioners and having in force a practising certificate issued under the Legal Profession Act (Cap. 161);
“MOF website” means the website at http://www.mof.gov.sg or any other online location specified on that website for the purposes of these Regulations;
“Panel” means the Valuation Review Panel appointed under section 30(2) of the Act to hear and determine any dispute under an Application;
“party” means either the Applicant or the Respondent, as the case may be;
“presiding member” means —
(a)
for a Panel comprising a single member, that member; and
(b)
for a Panel comprising 3 members, the member mentioned in regulation 4(3)(a) as the member to preside;
“remission” means any prescribed remission mentioned in section 29 of the Act;
“Reply” means a reply to a Response;
“Respondent” means the owner or tenant (as the case may be) against whom an Application is lodged;
“Response” means a response to an Application;
“Secretary” means the Secretary appointed under regulation 3.
Made on 14 July 2020.
TAN CHING YEE
Permanent Secretary, Ministry of Finance, Singapore.