Singapore legislation

Section 72

of Property Tax Act 1960

Section 72

Regulations

Amended by23/201023/2010

(1)

The appropriate Minister may make regulations for carrying out the purposes and provisions of this Act for which the Minister is responsible —

(a)

prescribing the manner in which appeals are to be made to the Board;

(b)

prescribing the procedure to be adopted by the Board in hearing appeals and the records to be kept by the Board;

(c)

prescribing the places where and the times at which appeals are to be heard by the Board;

(d)

prescribing the fees to be paid in respect of any appeal to the Board;

(e)

providing for the procedure and manner in which costs in respect of appeals to the Board are to be taxed or determined;

(f)

prescribing the forms or any other matter which by this Act is required to be or may be prescribed;

(g)

providing for the procedure of, and other matter relating to, the SBNB;

(h)

prescribing the time and manner in which an owner of a property is to mark or display the number allotted to such property and the penalties for non‑compliance; and

(i)

generally for the better carrying out of the provisions of this Act.

Amended by23/2010

(2)

The appropriate Minister may, in lieu of making any regulations prescribing the forms which by this Act are required to be or may be prescribed, authorise the Comptroller or the SBNB (as the case may be) to approve the use of such forms as the Comptroller or SBNB thinks fit.

Amended by23/2010