Singapore legislation
Regulation 3
of Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025
Regulation 3
Notice of appeal
Subregulation 1
For the purposes of section 29(2), a notice of appeal in relation to an appeal under section 20A, 22 or 38(7) or (8)(f), must —
be in the form published on the MOF website;
be completed in accordance with the directions specified in the form;
be lodged through the MOF website;
include the following information:
the full name and address of the appellant;
an email address and any other particulars for the purpose of communicating by email with the appellant or the appellant’s authorised representative (as defined in regulation 10(3));
a description of the property in relation to which the notice of appeal is lodged;
the property tax account number of the property mentioned in sub‑paragraph (iii);
in the case of an appeal under section 20A(7) —
the annual value alleged by the appellant to be the correct amount to be ascribed to the property and the date the appellant claimed the alleged annual value is to take effect from; and
the date of service of the written notice of the Chief Assessor’s decision under section 20A(4);
in the case of an appeal under section 22(5) —
the period the appellant claimed that tax is payable or is to be refunded (as the case may be), where applicable; and
the date of service of the written notice of the Comptroller’s decision under section 22(3);
in the case of an appeal under section 38(7) —
a description of the declaration of the Comptroller that the appellant is objecting to and whether the appellant is seeking a cancellation or variation of that declaration; and
the date of the notice given by the Comptroller under section 38(6);
in the case of an appeal under section 38(8)(f) —
the share of moneys or proceeds of sale (as the case may be) mentioned in section 38(8), that the appellant claims to be entitled to; and
the date of the Comptroller’s decision under section 38(8)(e); and
be accompanied by any documents that may be specified in the form.
Subregulation 2
A separate notice of appeal must be lodged for —
each notice of the Chief Assessor under section 20A(4) that is appealed against; and
each notice of the Comptroller under section 22(3) that is appealed against.
Subregulation 3
Despite paragraph (1), a notice of appeal may be lodged in such manner as may be directed or allowed by the Chairperson or any Deputy Chairperson authorised by the Chairperson.
Subregulation 4
On receipt of a notice of appeal, the secretary must immediately forward one copy of the notice of appeal to the Chief Assessor or Comptroller, as the case may be.
Subregulation 5
Except with the permission of the appeal panel and on any terms that the appeal panel may determine, an appellant may not at the hearing of the appeal rely on any grounds of appeal other than the grounds stated in the appellant’s notice of appeal lodged in accordance with this regulation or regulation 4, or as amended in accordance with regulation 5.