PART 8 | Application for review and revision |
49.—(1) Any person may apply to the Comptroller, by notice of objection in writing, for review and revision of any decision made by the Comptroller with respect to any of the following matters:| (a) | the registration or cancellation of registration of any person under this Act; | | (b) | the tax chargeable on the supply of any goods or services or on the importation of any goods; | | (c) | the amount or proportion of any input tax or interest thereon which may be credited or allowable to a person; | | (d) | the proportion of any supplies that is to be taken as consisting of taxable supplies; | | (e) | a claim for or the amount of any refunds under section 25; | | (f) | any direction or supplementary direction made under paragraph 2 of the First Schedule; | | (g) | any direction under paragraph 1 of the Third Schedule; | | (h) | any refusal to permit the value of supplies to be determined by a method described in a notice issued under section 41(3)(a); | | (i) | any requirements imposed by the Comptroller in a particular case under section 43(2); | | (j) | an assessment —| (i) | under section 45(1) or (2) in respect of a period for which the appellant has made a return under this Act; | | (ii) | under section 45(6A) or (8); or | | (iii) | of penal tax under section 48, |
| or the amount of such an assessment; |
| | (k) | the declaration to be the agent of another person under section 79; | | (l) | the requirement of any security under section 81(3); | | (m) | a claim for the repayment of an amount under section 90. |
| (2) Any application for review and revision under this section must state precisely the grounds for the objection to the decision and must be made within 30 days after the date the person has been notified of the decision to which the person objects or such other extended time as the Comptroller may allow. [19/2009; 42/2020] |
| (3) The Comptroller must consider the application under subsection (2) and must, within a reasonable time, inform the person of the decision on the application. |
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| Constitution of Board of Review |
50.—(1) For the purposes of hearing appeals, there is to be a Goods and Services Tax Board of Review consisting of not more than 50 members appointed by the Minister to hold office for such period as may be determined by the Minister and who are eligible for reappointment.| (2) The Minister may at any time remove any member of the Board from office without giving any reason. |
| (3) A member may resign his or her office by written notice to the Minister. |
(4) The Minister may appoint from among the members of the Board —| (a) | a Chairperson of the Board; and | | (b) | such number of Deputy Chairpersons of the Board as the Minister thinks fit. |
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| (4A) No person may be appointed as Chairperson of the Board or Deputy Chairperson of the Board unless he or she is either qualified to be a District Judge or is a public accountant within the meaning of the Accountants Act 2004. |
| (4B) The Minister may appoint any Deputy Chairperson of the Board as a temporary Chairperson of the Board during the temporary incapacity (from illness or otherwise) or absence of the Chairperson of the Board. [Act 33 of 2022 wef 21/08/2023] |
| (5) The Minister may appoint one or more secretaries to the Board and such other officers of the Board as may be necessary. |
| (6) All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members of the Board appointed by the Chairperson of the Board, at least one of whom must be the Chairperson of the Board or a Deputy Chairperson of the Board. [Act 33 of 2022 wef 21/08/2023] |
| (6A) However, the Chairperson of the Board may, having regard to the facts and circumstances of a particular case, appoint a single member of the Board, being the Chairperson or a Deputy Chairperson of the Board, to exercise, discharge and perform the powers, functions and duties of the Board for that case. [Act 33 of 2022 wef 21/08/2023] |
| (7) Any act, finding or decision of any such committee or member is deemed to be the act, finding or decision of the Board, and (unless the context otherwise requires) any reference to the Board in this Act is to such committee or member. [Act 33 of 2022 wef 21/08/2023] |
| (7A) The secretary must inform each member appointed under subsection (6) or (6A) of his or her appointment, and it is the duty of the member to attend any proceedings specified by the secretary. [Act 33 of 2022 wef 21/08/2023] |
| (8) All matters coming before the Board or a committee of the Board at any sitting thereof must be decided by a majority of votes of the members of the Board present and, in the event of an equality of votes, the Chairperson of the Board, the Deputy Chairperson of the Board or such other member as may be presiding (as the case may be) has a second or casting vote. |
| (8A) [Deleted by Act 33 of 2022 wef 21/08/2023] |
| (8B) [Deleted by Act 33 of 2022 wef 21/08/2023] |
| (9) Members of the Board are entitled to receive such fees and allowances as the Minister may determine. [Act 33 of 2022 wef 21/08/2023] |
(10) The Minister may make regulations —| (a) | prescribing any matter required or permitted to be prescribed under this Part; | | (b) | providing for the form and manner in which appeals are to be made to the Board; | | (c) | providing for when an objection to the appointment of a member under subsection (6) or (6A) to hear an appeal may be made, and how such objection is to be dealt with; | | (d) | providing for the procedure to be adopted by the Board for the Board’s meetings and for proceedings before the Board, and the records to be kept by the Board; | | (e) | prescribing the fees to be paid in respect of any appeal under this Part; | | (f) | prescribing the costs in respect of appeals to the Board; | | (g) | providing for any matter which the Minister considers incidental or expedient for the proper and efficient conduct of proceedings before the Board; | | (h) | providing that the Chairperson or a Deputy Chairperson of the Board may issue directions for carrying out any regulations; and | | (i) | providing for any other matter that is necessary or convenient for carrying out or giving effect to the provisions of this Part. [Act 33 of 2022 wef 21/08/2023] |
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51.—(1) Any person who disagrees with the decision of the Comptroller on the person’s application for review and revision under section 49 may appeal to the Board by —| (a) | lodging with the secretary, within 30 days after the date of the decision of the Comptroller on the application for review and revision, a notice of appeal; and [Act 33 of 2022 wef 21/08/2023] | | (b) | lodging with the secretary, within 30 days after the date on which such notice of appeal was lodged, a petition of appeal containing a statement of the grounds of appeal. [42/2020] |
| (2) The notice of appeal and petition of appeal must be made in the form and manner prescribed in the regulations under section 50(10). [Act 33 of 2022 wef 21/08/2023] |
| (2A) [Deleted by Act 33 of 2022 wef 21/08/2023] |
| (3) The notice of appeal is deemed to be withdrawn if no petition of appeal containing a statement of the grounds of appeal is lodged with the secretary in accordance with subsection (1)(b). [Act 33 of 2022 wef 21/08/2023] |
| (3A) [Deleted by Act 33 of 2022 wef 21/08/2023] |
| (4) [Deleted by Act 33 of 2022 wef 21/08/2023] |
| (4A) [Deleted by Act 33 of 2022 wef 21/08/2023] |
| (4B) [Deleted by Act 33 of 2022 wef 21/08/2023] |
| (4C) [Deleted by Act 33 of 2022 wef 21/08/2023] |
| (4D) [Deleted by Act 33 of 2022 wef 21/08/2023] |
| (5) The Chairperson of the Board may, on such terms as the Chairperson thinks fit, permit any person to proceed with an appeal even though the notice of appeal or petition of appeal was not lodged within the time limited therefor by this section, if it is shown to the satisfaction of the Chairperson that the person was prevented from lodging the notice or petition in due time owing to absence, sickness or other reasonable cause and that there has been no unreasonable delay on the person’s part. |
| (6) Except with the consent of the Board and on such terms as the Board 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 petition of appeal. |
| (7) An appeal under this section must not be heard unless the appellant has made all the returns which the appellant was required to make under this Act and has paid the amounts shown in those returns as payable by the appellant. |
(8) Where the appeal is against a decision with respect to any of the matters mentioned in section 49(1)(b), (j) or (l), it must not be heard unless —| (a) | the amount which the Comptroller has determined to be payable as tax has been paid or deposited with the Comptroller; or | | (b) | on being satisfied that the appellant would otherwise suffer hardship, the Comptroller agrees or the Board decides that it should be heard even though that amount has not been so paid or deposited. |
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| (9) Where there is an appeal against a decision to make such a direction as is mentioned in section 49(1)(f), the Board must not allow the appeal unless it considers that the Comptroller could not reasonably have been satisfied as to the matters set out in sub‑paragraph (2) or (4) (as the case may be) of paragraph 2 of the First Schedule. |
(10) Where on an appeal under this section it is found —| (a) | that the whole or part of any amount paid or deposited under subsection (8) is not due; or | | (b) | that the whole or part of any amount due to the appellant under section 19(5) has not been paid, |
| so much of that amount as is found not to be due or not to have been paid must be repaid (or, as the case may be, paid). |
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| (11) Where the appeal has been heard even though an amount determined by the Comptroller to be payable as tax has not been paid or deposited and it is found on the appeal that that amount is due, the Board may, if it thinks fit, direct that that amount must be paid. |
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| Hearing and disposal of appeals |
52.—(1) On receipt of a petition of appeal, the secretary must immediately forward one copy of it to the Comptroller, and must —| (a) | as soon as possible thereafter fix the hearing; and | | (b) | not later than 14 days before the hearing (or such shorter period as the appellant and the Comptroller may agree), give notice of the hearing of the appeal to both the appellant and the Comptroller. [Act 33 of 2022 wef 21/08/2023] [Act 30 of 2023 wef 30/10/2023] |
| (2) The appellant and the Comptroller may be represented by an advocate and solicitor or an accountant (but by no one else) at a hearing of an appeal before the Board. [Act 33 of 2022 wef 21/08/2023] |
| (2A) The Board may for any reasonable cause postpone the hearing of an appeal for such reasonable time as the Board thinks necessary. [Act 33 of 2022 wef 21/08/2023] |
| (3) Subject to subsection (3A), the onus of proving that the decision of the Comptroller on the application for review and revision under section 49 is incorrect is on the appellant. [42/2020] |
(3A) Where the appeal to the Board is in connection with the applicability of section 20(2A) to a claim for credit for input tax on a supply or purported supply made to a taxable person, the Comptroller must show on a balance of probabilities that —| (a) | the supply or purported supply was a part of an arrangement mentioned in section 20(2A); and [Act 35 of 2022 wef 01/01/2023] | | (b) | the taxable person knew or should have known that the supply or purported supply was a part of such arrangement. [42/2020] [Act 35 of 2022 wef 01/01/2023] |
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(4) The Board has all the following powers:| (a) | to summon to attend at the hearing of an appeal any person whom it may consider able to give evidence in respect of the appeal, to examine such person as a witness either on oath or otherwise and to require such person to produce such records, documents or sample of any goods as the Board may think necessary for the purposes of the appeal; | | (b) | to allow any person so attending any reasonable expenses necessarily incurred by the person in so attending; such expenses to form part of the costs of the appeal and to be paid by the appellant or the Comptroller, as the Board may direct; | | (c) | all the powers of a District Court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt; | | (d) | subject to section 51(6), to admit or reject any evidence adduced, whether oral or documentary and whether admissible or inadmissible under the provisions of any written law relating to the admissibility of evidence. |
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| (4A) Pursuant to subsection (4)(c), the Board may issue to a Superintendent of Prisons appointed under section 20 of the Prisons Act 1933, an order to the same effect as an order under section 38 of that Act, for the purpose of producing a prisoner for examination before the Board. [Act 33 of 2022 wef 21/08/2023] |
| (5) Every person examined as a witness by or before the Board, whether on oath or otherwise, is legally bound to state the truth and to produce such records, documents or sample of any goods as the Board may require. |
| (6) The costs of an appeal are in the discretion of the Board and are to be either fixed by the Board or, on the order of the Board, assessed by the Registrar, the Deputy Registrar or an Assistant Registrar of the Supreme Court, or the registrar or a deputy registrar of the State Courts, in accordance with regulations made under section 50(10). [5/2014] [Act 33 of 2022 wef 21/08/2023] |
| (7) Where the Comptroller is awarded costs of an appeal, the Comptroller is entitled to the Comptroller’s reasonable costs of the appeal, including a fee for any counsel or legal officer appearing on the Comptroller’s behalf in the appeal, and the amount of such costs are added to the tax charged (if any) and recoverable therewith. |
| (8) The Board may, after hearing an appeal, confirm, vary or annul the decision of the Comptroller appealed against and make such order as it thinks fit. |
| (9) [Deleted by Act 33 of 2022 wef 21/08/2023] |
| (10) Every member of the Board, when and so long as he or she is acting as such, is deemed to be a public servant within the meaning of the Penal Code 1871 and enjoys the same judicial immunity as is enjoyed by a District Judge. |
| (11) All proceedings in appeals to the Board under this Act are deemed to be judicial proceedings within the meaning of the Penal Code 1871. |
(12) Where, on appeal against a decision with respect to any of the matters mentioned in section 49(1)(j) —| (a) | it is found that the amount specified in the assessment is less than it ought to have been; and | | (b) | the Board gives a direction specifying the correct amount, |
| the assessment has effect as an assessment of the amount specified in the direction and that amount is deemed to have been notified to the appellant. |
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| (13) Regulations made under section 50(10) may provide for the conduct of proceedings before the Board through electronic communication, video conferencing, tele-conferencing or other electronic means, under specified circumstances. [Act 33 of 2022 wef 21/08/2023] |
| (14) A member of the Board before whom proceedings are conducted in the manner described in subsection (13) in those specified circumstances is deemed to be present and sitting at those proceedings. [Act 33 of 2022 wef 21/08/2023] |
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| Hearing of appeal by committee where member becomes unavailable |
53.—(1) This section applies to an appeal before a committee of the Board, and a reference in this section to a member of the Board is to a member of the Board that is part of the committee.(2) Despite anything in this Part, if —| (a) | in the course of any appeal, or, in the case of a reserved judgment in any appeal; or | | (b) | after an appeal has been determined but before the making of any ancillary order, |
| any member of the Board hearing the appeal resigns or is unable because of illness or any other cause, to continue to hear or to determine the appeal or to make the ancillary order, the remaining members of the Board (if 2 or more), must hear or determine the appeal or make the ancillary order, unless any party objects. |
[Act 30 of 2023 wef 30/10/2023] |
| (3) In subsection (2), the Board is deemed to be duly constituted for the purposes of the appeal despite the member’s resignation or inability to act. |
(4) Despite section 50(8), in a case in subsection (2) —| (a) | where there are more than 2 members of the Board remaining, the appeal is to be decided or the ancillary order is to be made in accordance with the decision of the majority of the remaining members of the Board and, if there is an equality of votes, the Chairperson of the Board or, in the Chairperson’s absence, the member presiding has a second or casting vote; or | | (b) | where there are only 2 members of the Board remaining, the appeal is to be decided or the ancillary order is to be made in accordance with the unanimous decision of both members. |
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(5) In the case in subsection (2)(a), the appeal must be reheard —| (a) | if any party objects to the proceedings continuing before the remaining members of the Board under subsection (2); or [Act 30 of 2023 wef 30/10/2023] | | (b) | if the appeal is heard or determined by only 2 remaining members of the Board and they are unable to reach a unanimous decision. |
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(6) In the case in subsection (2)(b), another committee of the Board (which may include the remaining members of the Board) is to be constituted under section 50(6) to make the ancillary order if —| (a) | any party objects to the remaining members of the Board making the ancillary order; or [Act 30 of 2023 wef 30/10/2023] | | (b) | the order is to be made by only 2 remaining members of the Board and they are unable to reach a unanimous decision. [Act 33 of 2022 wef 21/08/2023] |
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| Hearing of appeal by single member where member becomes unavailable |
53A.—(1) Despite anything in this Part, if an appeal is before a single member of the Board, and —| (a) | in the course of an appeal or in the case of a reserved judgment in any appeal; or | | (b) | after an appeal has been determined but before the making of any ancillary order, |
| the member of the Board hearing the appeal resigns or is unable because of illness or any other cause, to continue to hear or determine the appeal or to make the ancillary order, the Chairperson of the Board is to appoint another member of the Board in accordance with section 50(6A) to hear and determine the appeal or to make the ancillary order. |
(2) In the case in subsection (1)(a), the member of the Board appointed under subsection (1) must rehear the appeal if —| (a) | any party objects to the proceedings continuing before the member; or | | (b) | the member determines that it would be in the interests of justice to do so. [Act 33 of 2022 wef 21/08/2023] |
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| Appeals to General Division of High Court |
| 54.—(1) Except as provided in this section, the decision of the Board is final. [40/2019] | (2) The appellant or the Comptroller may appeal to the General Division of the High Court from the decision of the Board upon any question of law or of mixed law and fact except on any case where the Board has determined that the tax payable or any amount due to the appellant is less than $500 excluding the amount of costs awarded. [40/2019] |
| (3) The procedure governing and the costs of any such appeal to the General Division of the High Court is as provided for in the Rules of Court. [2/2012; 40/2019] |
| (4) The General Division of the High Court is to hear and determine any such appeal and may confirm, vary or annul the decision of the Board on appeal and make such further or other order on such appeal, whether as to costs or otherwise, as to the General Division of the High Court may consider fit. [40/2019] |
| (5) There is such further right of appeal from decisions of the General Division of the High Court under this section as exists in the case of decisions made by the General Division of the High Court in the exercise of its original civil jurisdiction. [40/2019] |
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| Cases stated for General Division of High Court |
| 55.—(1) The Board may at any time and in regard to any appeal, with or without proceeding to the determination of the appeal, state a case on a question of law for the opinion of the General Division of the High Court. [40/2019] | (2) A case stated must set forth the facts and any finding of fact by the Board, the decision (if any) of the Board, and the question for the opinion of the General Division of the High Court, and must be signed by the Chairperson of the Board or member presiding or in their absence, by any other member attending the sitting at which the appeal was heard. [40/2019] |
| (3) The secretary must transmit the case, when stated and signed in accordance with subsection (2), to the General Division of the High Court, and must send a copy thereof to the appellant and to the Comptroller. [40/2019] |
| (4) The General Division of the High Court may cause a case stated to be returned to the Board for amendment and the Board must amend the case stated accordingly. [40/2019] |
| (5) In considering any case stated, the General Division of the High Court must give the appellant and the Comptroller an opportunity to present arguments before the General Division of the High Court. [40/2019] |
| (6) The General Division of the High Court is to hear and determine any question of law arising on a case stated and may in accordance with its decision thereon confirm, vary or annul any decision by the Board in the appeal, or may remit the case to the Board with the opinion of the General Division of the High Court on that case. [40/2019] |
| (7) The Board must give effect to the opinion by its decision in the appeal or by revising any previous decision made by it in the appeal to the extent to which that previous decision does not accord with the opinion of the General Division of the High Court. [40/2019] |
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| 56.—(1) Subject to subsections (2) and (3), all proceedings before the Board must be heard in private. [33/2019] [Act 25 of 2021 wef 01/04/2022] | (2) Where the Comptroller or the appellant at the hearing before the Board (called in this section the appellant) applies to the Board that the proceedings be heard by way of a hearing open to the public, the Board may direct that the proceedings be so heard, despite any objection from the other party to the proceedings. [33/2019] |
| (3) Where in the opinion of the Board any proceedings heard in private ought to be reported, the Board may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the appellant concerned. [33/2019] [Act 25 of 2021 wef 01/04/2022] |
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| Decision to be final and conclusive |
57. Except as expressly provided in this Act —| (a) | where no valid notice of appeal has been lodged within the time limits under section 51 against the decision of the Comptroller on any matter referred to in section 49; | | (b) | where such notice has been lodged but it has been withdrawn before the decision has been determined on appeal; | | (c) | where an agreement (whether in writing or otherwise) has been reached on the decision made between the Comptroller and the person who lodged the notice and the Comptroller has in consequence varied the decision in writing; or | | (d) | where the decision has been determined on appeal, |
| the decision as made, varied in consequence of the agreement or determined on appeal is final and conclusive for the purposes of this Act. |
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