PART 4
DETERMINATION BY RENTAL WAIVER ASSESSOR
Division 1 — General matters
Forms and documents
14.—(1)  The forms to be used for the purposes of these Regulations are those set out on the Internet website at http://www.mlaw.gov.sg/covid19‑relief, and any reference in these Regulations to a numbered form is a reference to the current version of the form bearing the corresponding number that is displayed at that website.
(2)  Every form to be served on any party or submitted to the Registrar or a rental waiver assessor making a specified determination must —
(a)contain such particulars;
(b)comply with such requirements; and
(c)be accompanied by such documents,
as may be specified —
(d)in the form;
(e)by the Registrar or the rental waiver assessor; and
(f)in the Registrar’s directives,
whichever is applicable.
(3)  Any form may be used in a particular case with such variations as the circumstances of the case may require.
Electronic system
15.—(1)  An electronic system is established for the purposes mentioned in paragraph (2).
(2)  The purposes of the electronic system are —
(a)to facilitate the submission of forms and documents to the Registrar or a rental waiver assessor relating to an application for a determination under Part 12 of the Act and the proceedings of the determination; and
(b)to facilitate the service of such forms and documents.
Use of electronic system
16.—(1)  Subject to paragraph (3), an individual must authenticate the individual’s identity using Singpass in order to access the electronic system to carry out an act involving the individual.
(2)  Subject to paragraph (4), a person who is authorised by an entity to carry out using the electronic system any act involving the entity, must authenticate the entity’s identity using Corppass in order to access the electronic system to carry out that act for the entity.
(3)  An individual must not facilitate the use, by any other person, of the individual’s Singpass credentials to access the electronic system.
(4)  An entity must not facilitate the use, by any unauthorised person, of the entity’s Corppass credentials to access the electronic system.
Division 2 — Rental waiver assessors
Qualifications of rental waiver assessors
17.  For the purposes of section 89 of the Act, to be appointed as a rental waiver assessor, a person —
(a)must have been conferred a degree of Bachelor of Accountancy or Bachelor of Finance by any university, or possess an equivalent qualification; and
(b)must have at least 3 years of working experience in or relating to accountancy or finance.
Division 3 — Communications with Registrar and
rental waiver assessor
Documents to be submitted to or sent by Registrar or rental waiver assessor
18.—(1)  Subject to paragraph (2), every form or document that is to be submitted to the Registrar or a rental waiver assessor making a determination must be submitted to the Registrar or the rental waiver assessor using the electronic system.
(2)  Where a person is unable to comply with paragraph (1) because the person does not have an account for the use of Singpass or Corppass, or the electronic system is unavailable, or for any other good reason, the Registrar or the rental waiver assessor may permit the form or document to be submitted to him or her in such other way as he or she may direct.
(3)  Any document that is to be sent by or on behalf of the Registrar or a rental waiver assessor to any person is to be sent —
(a)to that person’s designated email address;
(b)if that person does not have a designated email address — to that person’s designated postal address; or
(c)if that person does not have a designated email address or designated postal address — to that person’s ordinary address.
Communications by Registrar or rental waiver assessor with parties
19.—(1)  The Registrar or a rental waiver assessor may communicate with any party to a specified determination —
(a)by sending an email to the party’s designated email address;
(b)by sending a document to the party’s designated postal address or ordinary address; or
(c)by any other means agreed between the Registrar or the rental waiver assessor, and that party.
(2)  Where a party to a specified determination agrees to communicate with the Registrar or a rental waiver assessor by any of the means in paragraph (1), that party must monitor that means for any communication from the Registrar or the rental waiver assessor to that party, until the conclusion of the proceedings of the determination before the rental waiver assessor.
(3)  In this regulation, a reference to the Registrar or a rental waiver assessor includes an officer of the Registry duly authorised by the Registrar or the rental waiver assessor to make or receive the communication on his or her behalf.
Division 4 — Application and procedure for determination
Application for determination
20.—(1)  An application to appoint a rental waiver assessor to make any of the determinations mentioned in section 95(3) or (5) of the Act in relation to a prescribed property must be —
(a)made to the Registrar —
(i)where the applicant is a landlord of the property — within 14 calendar days after the applicant is served a copy of the notice of rental waiver and the PTO’s supporting documents under section 93 of the Act, or (where those documents are served on the applicant on different dates) within 14 calendar days after the latest of those dates;
(ii)where the applicant is a PTO of the property — within 14 calendar days after the applicant serves a copy of the notice of rental waiver and the PTO’s supporting documents on the applicant’s landlord under section 93 of the Act, or (where the applicant serves those documents on the applicant’s landlord on different dates) within 14 calendar days after the latest of those dates; or
(iii)where the applicant is a tenant of the property (other than a PTO of the property) — within 14 calendar days after the applicant is served a copy of the notice of rental waiver and the PTO’s supporting documents under section 93 of the Act, or (where those documents are served on the applicant on different dates) within 14 calendar days after the latest of those dates;
(b)in Form 1W (where the application is for a determination mentioned in section 95(3) of the Act) or Form 1AW (where the application is for a determination mentioned in section 95(5) of the Act); and
(c)accompanied by the documents and information specified in the Registrar’s directives.
(2)  In the case of an application for a determination mentioned in section 95(3)(c) of the Act in relation to a prescribed property with more than one owner, every owner who is beneficially entitled to the rental income (or part of the income) derived from the prescribed property during the period within the relevant period that the prescribed property is leased or licensed must —
(a)make an application for such determination; and
(b)provide a statutory declaration identifying all the owners of the property who are beneficially entitled to such rental income (or part of the income).
(3)  An application to appoint a rental waiver assessor to make the determination mentioned in section 100(3) of the Act in relation to a prescribed property must be —
(a)made to the Registrar before 6 December 2021;
(b)in Form 1W; and
(c)accompanied by the documents and information specified in the Registrar’s directives.
(4)  If the Registrar is satisfied that the application mentioned in paragraph (1) or (3) is in order, the Registrar must send to the applicant an acknowledgement of receipt of the application (called in this regulation and regulations 21 and 23 the Registrar’s acknowledgement).
(5)  The applicant for an application mentioned in paragraph (1) must, within 5 calendar days after receipt of the Registrar’s acknowledgement for the application, serve a copy of the application and the Registrar’s acknowledgement (called in this paragraph the documents) on every person mentioned in section 95(7) of the Act —
(a)by sending the documents to that person at that person’s last email address;
(b)if the applicant is for any reason unable to send the documents in the manner described in sub‑paragraph (a) — by sending the documents by prepaid registered post to that person’s last postal address; or
(c)if —
(i)the applicant is for any reason unable to send the documents in the manner described in sub‑paragraphs (a) and (b) to that person;
(ii)that person has an account for the use of an internet‑based messaging service; and
(iii)that service provides a mechanism for that person to receive electronic communications in that account,
by sending an electronic communication of the documents to that person using that mechanism.
(6)  In paragraph (5) —
(a)the last email address of a person is an email address by which the applicant corresponds with that person or (if there is no such email address) an email address which that person represents to the applicant or to the public as the email address to which communications to that person may be sent; and
(b)the last postal address of a person is —
(i)the person’s designated postal address; or
(ii)if the person has no designated postal address — the person’s ordinary address.
(7)  The applicant must, within one working day after service of the documents mentioned in paragraph (5) on the persons mentioned in section 95(7) of the Act, submit to the Registrar a declaration in Form 7W.
(8)  Paragraphs (5), (6) and (7) apply in respect of an application mentioned in paragraph (3) as they apply in respect of an application mentioned in paragraph (1), as if the reference to a person mentioned in section 95(7) of the Act were a reference to a person mentioned in section 100(4) of the Act.
Response
21.  The respondent may, no later than 5 working days after being served with a copy of the application for a specified determination and the Registrar’s acknowledgement, submit to the Registrar a response to the application in Form 8W, and serve on the applicant a copy of the response by the prescribed mode of service.
Amendment of application or response
22.—(1)  The Registrar may, at any stage before a specified determination and on the application of the applicant or the respondent, allow that party to amend that party’s application for the determination or response, as the case may be.
(2)  The application for amendment and (where the application is allowed by the Registrar) the amended document must be served on the other party to the determination by the prescribed mode of service.
Notice of appointment of assessor and hearing
23.  If the Registrar is satisfied that —
(a)the application for a specified determination is in order;
(b)a copy of the application and the Registrar’s acknowledgement have been duly served in accordance with —
(i)in the case of an application mentioned in regulation 20(1) — section 95(7) of the Act and regulation 20(5); or
(ii)in the case of an application mentioned in regulation 20(3) — regulation 20(5) as applied by regulation 20(8); and
(c)either —
(i)a response has been duly submitted and served by the respondent; or
(ii)the time for the submission of the response has expired without one being served, and the applicant has complied with any direction of the Registrar to contact the respondent by any means specified by the Registrar,
the Registrar must send to the applicant and the respondent —
(d)a notice of the appointment of a rental waiver assessor; and
(e)if applicable, a notice of the date and place for the hearing.
Hearing and determination by rental waiver assessor
24.—(1)  A rental waiver assessor must, when carrying out his or her duties or exercising his or her powers under these Regulations, act independently, impartially and in a timely manner.
(2)  A hearing is generally to be held in an asynchronous manner by exchange of email.
(3)  However, a rental waiver assessor may direct —
(a)the hearing be held via video conferencing, teleconferencing or other electronic means; or
(b)the parties to attend before the rental waiver assessor for a hearing,
if the rental waiver assessor is of the opinion that the interest of justice would be better served if the hearing is held in the manner mentioned in sub‑paragraph (a) or if the parties attend before him or her for the hearing.
(4)  A rental waiver assessor may —
(a)issue such directions as are necessary or expedient for the conduct of the hearing, including a direction to any party to a specified determination to provide further documents or information that the rental waiver assessor requires to make a determination; and
(b)allow a party to amend that party’s application for a specified determination or response, as the case may be.
(5)  A rental waiver assessor may permit a party to be accompanied by an interpreter at the hearing.
(6)  A rental waiver assessor may at any time adjourn a hearing or fix a date for a further hearing.
(7)  A rental waiver assessor may dispense with a hearing and make a specified determination solely by reference to the forms and documents submitted by the applicant to the determination, if the rental waiver assessor is of the opinion that those forms and documents are sufficient for the rental waiver assessor to make his or her determination.
(8)  The applicant must serve the specified determination, by the prescribed mode of service —
(a)in the case of a determination mentioned in regulation 20(1) — on every other person mentioned in section 95(7) of the Act; or
(b)in the case of a determination mentioned in regulation 20(3) — on every other person mentioned in section 100(4) of the Act.
Where assessor unable to continue with proceedings
25.—(1)  If a rental waiver assessor who is hearing or determining an application for a specified determination is unable for any reason to continue with the hearing or determination, the Registrar may appoint one or more new rental waiver assessors in place of that rental waiver assessor to hear and determine the application.
(2)  The new rental waiver assessor or rental waiver assessors (as the case may be) may, as the justice of the case requires —
(a)continue with the hearing or determination from where it had previously stopped; or
(b)hear or determine the application afresh.
Where one party is absent from hearing
26.—(1)  Where a party to a specified determination is absent from the hearing, the rental waiver assessor may —
(a)decline to make a determination, and dismiss the application for the determination; or
(b)hear and make a determination on the application.
(2)  A dismissal or determination made under paragraph (1) may, on an application by the party who was absent from the hearing (called in this regulation the absent party), be set aside by the rental waiver assessor or another rental waiver assessor if that rental waiver assessor is satisfied that the absent party had a good reason for being absent from the hearing, and that it is just in the circumstances to set aside the dismissal or determination.
(3)  An application under paragraph (2) must —
(a)state the reasons for the absent party’s absence from the hearing;
(b)be accompanied by supporting documents; and
(c)be submitted to the Registrar, and served on the other party to the specified determination by the prescribed mode of service, within 5 working days (or such longer period as the Registrar may allow) after the date the notice of the rental waiver assessor’s dismissal or determination made under paragraph (1) is sent to the parties to the determination.
(4)  If the other party to the specified determination wishes to oppose the application for setting aside made under paragraph (2), the other party must, within a period directed by the Registrar, submit to the Registrar and serve on the absent party by the prescribed mode of service, a reply stating the reasons why the dismissal or determination should not be set aside.
(5)  Where the rental waiver assessor hearing the application made under paragraph (2) decides to set aside the dismissal or determination made under paragraph (1) —
(a)he or she may do so on such terms as he or she considers just; and
(b)he or she may proceed to hear the application for a specified determination and make a determination on that application.
Determination must be unanimous where more than one rental waiver assessor
27.  Where more than one rental waiver assessor is appointed to make a specified determination on an application, the determination must be unanimous.
Division 5 — General provisions
Effect of non-compliance
28.  Where, in any matter under this Part that is before the Registrar or any matter or proceeding before a rental waiver assessor, there has been a failure to comply with any requirement of these Regulations, that failure is treated as an irregularity and does not nullify the proceeding in question, any step taken in the proceeding, or any direction or order given by the Registrar or rental waiver assessor, unless otherwise provided in these Regulations or directed by the Registrar or rental waiver assessor.
Correction of error in specified determination
29.  A rental waiver assessor may, on his or her own motion or on an application of a party to a specified determination made by the rental waiver assessor, correct any clerical mistake, or error arising from an accidental slip or omission, in the determination.
Extension of time
30.—(1)  The Registrar may —
(a)on his or her initiative; or
(b)on an application submitted to the Registrar,
and on such terms as the Registrar thinks just, extend, or further extend, in a particular case the period within which a party is required, by these Regulations or a direction of the Registrar, to submit to the Registrar, or serve on any party, any document or form to be submitted to the Registrar, or served on a party, before the date a rental waiver assessor is appointed to make a determination.
(2)  The rental waiver assessor hearing an application for a specified determination may —
(a)on his or her initiative; or
(b)on an application submitted to the rental waiver assessor by a party to the specified determination,
and on such terms as the rental waiver assessor thinks just, extend, or further extend, in a particular case the period within which the party is required by these Regulations to submit to the rental waiver assessor, or serve on any party, any document or form to be submitted to the rental waiver assessor, or served on a party, on or after the date the rental waiver assessor is appointed to make the determination.
(3)  The Registrar or rental waiver assessor may extend the period mentioned in paragraph (1) or (2) even though —
(a)where paragraph (1)(a) or (2)(a) applies — the period has expired; or
(b)where paragraph (1)(b) or (2)(b) applies — the application for the extension is made only after the expiration of that period.
(4)  Each period of extension under paragraph (1) or (2) must not exceed 10 working days.
Registry of Rental Waiver Assessors
31.—(1)  For the purposes of the administration of Part 12 of the Act and these Regulations, there is to be established an office called the Registry of Rental Waiver Assessors.
(2)  The Registry is under the control and supervision of the Registrar.
(3)  The office hours of the Registry are —
(a)between 8.30 a.m. and 6 p.m. of any day from Monday to Thursday (except public holidays);
(b)between 8.30 a.m. and 5.30 p.m. on Friday (except public holidays); but
(c)if any such day is the eve of the New Year, Lunar New Year or Christmas, between 8.30 a.m. and 12 noon.
Records
32.—(1)  The Registrar must keep the records of the proceedings of every determination made under Part 12 of the Act, including the documents submitted by parties to the determination.
(2)  The records may be kept in a manner and form determined by the Registrar.
(3)  After a rental waiver assessor has made a determination under Part 12 of the Act, a party to the determination may, on payment of any fee that may be prescribed by an order under section 46(1) of the Interpretation Act (Cap. 1) —
(a)search the record relating to that determination; and
(b)take a copy of the record.
(4)  The records must be kept for a period of 2 years after the date of the determination.
(5)  In this regulation, “party”, in relation to a determination under Part 12 of the Act, means —
(a)an applicant who makes an application for the determination; or
(b)the respondent to the application.
Registrar’s directives and requirement for statutory declaration
33.—(1)  The Registrar may issue directives for the purposes of these Regulations and for the proceedings of a determination under Part 12 of the Act.
(2)  Without limiting paragraph (1), a Registrar’s directive may provide for the following:
(a)the practice and procedure for the use of the electronic system;
(b)the documents and information that must accompany an application for a determination, and other documents and information that may be required by the Registrar or a rental waiver assessor for determination;
(c)the practice and procedure for an application for an extension of time and any other application in the proceedings of a determination;
(d)the practice and procedure for searching and taking copies of records of the Registrar kept under regulation 32.
(3)  A party to a proceeding before a rental waiver assessor must provide a statutory declaration in support of any matter for the purpose of the proceeding where —
(a)the party is unable to provide the document or documents required by the Registrar or the rental waiver assessor for the matter; or
(b)any evidence provided by the party to the rental waiver assessor in support of the matter cannot be or has not been objectively verified by a public accountant.
(4)  In this regulation, “public accountant” has the meaning given by section 2(1) of the Accountants Act (Cap. 2).
Publication of determinations
34.  Where, in the Registrar’s opinion, a determination under Part 12 of the Act ought to be published, the Registrar may publish the facts of the case, the arguments and the determination without disclosing the names of the parties concerned or any information that may disclose their identities.