COVID-19 (Temporary Measures) (Valuation Review Panel) Regulations 2020

No. S 553

COVID-19 (Temporary Measures) Act 2020

(ACT 14 OF 2020)

COVID-19 (Temporary Measures)
(Valuation Review Panel)
Regulations 2020

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 —

“additional rental relief” and “rental relief” have the meanings given by regulation 2(1) of the PTR Regulations;

[S 1020/2020 wef 19/12/2020]

“Applicant” means the owner or tenant (as the case may be) who lodges an Application;

“Application” means an Application lodged under regulation 6;

“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act (Cap. 138A);

[S 1020/2020 wef 19/12/2020]

“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;

“Comptroller” means the Comptroller of Property Tax appointed under section 3(1) of the Property Tax Act (Cap. 254);

[S 1020/2020 wef 19/12/2020]

“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;

“PTO” and “PTO chain” have the meanings given by section 19B(1) of the Act;

[S 1020/2020 wef 19/12/2020]

“PTR Regulations” means the COVID‑19 (Temporary Measures) (Transfer of Benefit of Property Tax Remission) Regulations 2020 (G.N. No. S 375/2020);

[S 1020/2020 wef 19/12/2020]

“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.

[C004.001.0002.V1; MOF.LD.LD.2020.LGS.1; AG/LEGIS/SL/65C/2020/11 Vol. 2]

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