Singapore legislation
Regulation 21
of Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025
Regulation 21
Fees
Subregulation 1
A notice of appeal lodged under section 29(1) must be accompanied by the fee specified in item 1 of the Schedule.
Subregulation 2
For the purposes of determining the applicable fee specified in item 1 of the Schedule, the appellant must, at the time of lodging the notice of appeal, state the disputed tax amount in the form published on the MOF website, and lodge the form through the MOF website.
Subregulation 3
At any time after a notice of appeal is lodged, the Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel may, if satisfied that the appellant had understated the disputed tax amount, on his, her or its own motion, determine the correct disputed tax amount.
Subregulation 4
For the purposes of making any determination mentioned in paragraph (3), the Chairperson, Deputy Chairperson or appeal panel may ask for any document or information relating to the appeal to be produced by the appellant.
Subregulation 5
Where the Chairperson, Deputy Chairperson or appeal panel makes a determination under paragraph (3) —
the secretary must give written notice of that determination to the appellant; and
the appellant must, within 7 days after the date the appellant receives the notice mentioned in sub‑paragraph (a), pay a fee equivalent to the difference between the amount of fee already paid under paragraph (1) and the amount of fee specified in item 1 of the Schedule corresponding to the disputed tax amount determined under paragraph (3).
Subregulation 6
To avoid doubt, a disputed tax amount stated in accordance with paragraph (2) or determined in accordance with paragraph (3) has effect only for the purposes of determining the applicable fee specified in item 1 of the Schedule and does not affect or limit the Board’s powers in determining the merits of the appeal.
Subregulation 7
A notification given under regulation 11(1) must be accompanied by the fee specified in item 2 of the Schedule.
Subregulation 8
The fees mentioned in paragraphs (1), (5)(b) and (7) must be paid to the secretary in the manner directed by the secretary.
Subregulation 9
Where the appellant fails to pay the fee mentioned in paragraph (5)(b), the notice of appeal is deemed as not having been lodged.
Subregulation 10
Where —
a cheque or any other authorisation for the payment of any fee mentioned in paragraph (1), (5)(b) or (7) is subsequently dishonoured or revoked; and
payment of the fee is not received by the secretary within 7 days after the date the appellant is notified of the dishonour or revocation,the notice of appeal or notification is deemed as not having been lodged or given.
Subregulation 11
The secretary may refund any fee overpaid under paragraph (1) in the following cases:
where the amount of fee paid does not correspond to the disputed tax amount stated by the appellant;
where the appellant satisfies the Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel, that the appellant made a clerical mistake or error in stating the disputed tax amount and consequently paid an amount of fee not corresponding to the correct disputed tax amount.