Singapore legislation
Regulation 6
of Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025
Regulation 6
Statement of contentions or facts
Subregulation 1
The Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel may require an appellant to submit and provide to the appeal panel, within any time that the Chairperson, Deputy Chairperson or appeal panel (as the case may be) may determine, a statement setting out the contentions or particulars of any facts which the appellant intends to rely on during the hearing of the appeal, including particulars of comparable rents or sales.
Subregulation 2
Every statement mentioned in paragraph (1) must be signed by the appellant or the appellant’s authorised representative (as defined in regulation 10(3)).
Subregulation 3
On receipt of the statement mentioned in paragraph (1) —
the secretary must immediately forward a copy of the statement to the Chief Assessor or Comptroller, as the case may be; and
the Chairperson, Deputy Chairperson or appeal panel may require the Chief Assessor or Comptroller (as the case may be) to submit to the appeal panel, within any time that the Chairperson, Deputy Chairperson or appeal panel (as the case may be) may determine, a response to the statement.
Subregulation 4
Except with the permission of the appeal panel, the appellant may not at the hearing of the appeal rely on any contentions or facts other than those set out in the statement mentioned in paragraph (1).