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.

PART 2

APPOINTMENT OF SECRETARY AND VALUATION REVIEW PANEL

Secretary

3.—(1)  The Chairman must appoint a Secretary to —

(a) provide administrative and secretarial support to a Panel appointed to hear and determine any dispute under an Application; and

(b) attend at any hearing held by the Panel for the purposes of determining the dispute.

(2)  The Secretary must be —

(a) a public officer; or

(b) a secretary appointed to the Board under section 25 of the Property Tax Act.

(3)  The Chairman may appoint one or more other public officers as deputy secretaries to assist the Secretary in carrying out the responsibilities of the Secretary.

Appointment of Panel

4.—(1)  The Chairman must, upon an Application being lodged under regulation 6, appoint a Panel under section 30(2) of the Act to hear and determine any dispute under the Application, comprising —

(a) a single member of the Board; or

(b) 3 members of the Board.

(2)  Where paragraph (1)(a) applies, the Chairman may, at any time after the appointment of the single member, appoint 2 other members of the Board to the Panel, and the Panel continues as a Panel comprising 3 members from the time of the appointment of the 2 other members.

(3)  Where the Panel comprises 3 members of the Board —

(a) the Panel is presided by —

(i) the member nominated by the Chairman to preside; or

(ii) if so specified by the Chairman, the member nominated by the members of the Panel to preside;

(b) any application or matter requiring a decision of the Panel before the hearing of any dispute under an Application may be decided by the presiding member; and

(c) except where sub‑paragraph (b) applies, all matters requiring a decision of the Panel must be determined by a majority of votes by all members of the Panel and, for this purpose, each member has one vote.

(4)  Where any member of a Panel is unable to continue as such through death, illness or any other cause accepted by the Chairman, the Chairman may nominate another member of the Board to the Panel in the firstmentioned member’s place.

(5)  Where paragraph (2) or (4) applies, nothing prevents the Panel from acting on any evidence already recorded, or recalling all or any of the witnesses or taking their evidence afresh, as the Panel thinks appropriate.

Disclosure of interest

5.—(1)  Subject to paragraph (2), if a member of a Panel has any direct or indirect interest (whether pecuniary or otherwise) in any dispute under an Application in respect of which the Panel is appointed that results in a conflict of interest or potential conflict of interest, the member —

(a) must disclose the nature of the interest to the Chairman after the relevant facts have come to the member’s knowledge;

(b) must abstain from participating in any consideration of, or voting on, any matter relating to the Application; and

(c) if the Chairman so directs, must withdraw from all proceedings relating to the Application.

(2)  In the event of a withdrawal of a member of the Panel under paragraph (1)(c), the Chairman must nominate another member of the Board to continue in the place of the firstmentioned member.

(3)  A disclosure under paragraph (1) is to be recorded by the Secretary in the records relating to the Application.

(4)  For the purpose of this regulation, an interest of a member’s spouse, parent or step‑parent, sibling or stepsibling, or child, stepchild or adopted child, is regarded as an interest of the member.

 

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]