Singapore legislation
Regulation 10
of Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025
Regulation 10
Hearing of appeals
Subregulation 1
The notice of the hearing of an appeal given under section 32(1)(b) must state the composition of the appeal panel appointed to hear and determine the appeal.
Subregulation 2
The parties must attend the hearing (including by using any remote communication technology), whether or not by their authorised representatives, at the date and time and in the manner so fixed.
Subregulation 3
In paragraph (2), “authorised representative”, in relation to a party to an appeal, means —
in the case of the appellant, the agent authorised by the appellant in writing to represent the appellant at a hearing of the appeal; and
in the case of the Chief Assessor or Comptroller, any representative authorised by the Chief Assessor or Comptroller (as the case may be) to represent the Chief Assessor or Comptroller (as the case may be) at a hearing of the appeal.
Subregulation 4
Subject to any order that may be made by the Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel under regulation 8 and the provisions of the Evidence Act 1893 and any other written law relating to evidence —
the evidence in chief of a witness who is to appear as a witness for cross‑examination may be given in the form of an affidavit; and
any fact required to be proved at the hearing of an appeal before the appeal panel must otherwise be proved by the examination of witnesses orally.