9 January 2014
The Property Tax Act – Valuation Review Board (Appeals Procedure) (Amendment) Regulations 2013 was published in the Government Gazette, Electronic Edition, on 30 December 2013, and shall come into operation on 1 January 2014.
The Regulations amend the following parts of the Valuation Review Board (Appeals Procedure) Regulations:
- Regulations 2, 3(1)(c), 4(1) and (2), 8(1) to (5), 10 and 14(2)(a);
- Paragraphs 4, 6 and 8 of the First Schedule; and
- Paragraph (a) of the Second Schedule.
Following the amendments, property owners who wish to appeal to the Valuation Review Board (VRB) may lodge the notice of appeal in the form set out in the First Schedule at the following address within 30 days (instead of 21 days) after service of the notice conveying the Chief Assessor’s or the Comptroller of Property Tax’s decision regarding their objection:Secretary Valuation Review Board 1 Supreme Court Lane #B1-03 Supreme Court Singapore 178879 Tel. no.: 63327814
The filing fee payable for each appeal lodged with the VRB in accordance with the Second Schedule is S$50 for a residential property taxed at owner-occupied tax rates, and S$200 for any other property.
Source: Government Gazette