PART 18
APPEALS
Board of Review
78.—(1)  For the purpose of hearing appeals in the manner hereinafter provided, there is to be a Board of Review (called in this Part the Board) consisting of not more than 30 members appointed from time to time by the Minister.
(2)  Members of the Board hold office for such period as may be determined by the Minister and are eligible for re‑appointment.
(3)  The Minister may at any time remove any member of the Board from office without assigning any reason.
(4)  A member may resign his or her office by written notice to the Minister.
(5)  The Minister may appoint from amongst 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.
(6)  No person may be appointed as Chairperson of the Board or Deputy Chairperson of the Board unless the person is either qualified to be a District Judge or is an accountant.
(7)  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]
(8)  The Minister may appoint a secretary or secretaries to the Board and such other officers and employees of the Board as may be necessary.
(9)  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]
(10)  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]
(11)  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]
(12)  The secretary must inform each member appointed under subsection (9) or (10) 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]
(13)  [Deleted by Act 33 of 2022 wef 21/08/2023]
(14)  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.
(15)  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]
(16)  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 (9) or (10) 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]
Right of appeal
79.—(1)  Any person who, being aggrieved by an assessment made upon the person, has failed to agree with the Comptroller in the manner provided in section 76(6) may appeal to the Board by lodging with the secretary —
(a)within 30 days after the date of the Comptroller’s refusal to amend the assessment, a notice of appeal; and
(b)within 30 days after the date on which the notice of appeal was lodged, a petition of appeal containing a statement of the grounds of appeal.
[Act 33 of 2022 wef 21/08/2023]
(2)  The notice of appeal and petition of appeal must be made in the form and manner prescribed in the regulations under section 78(16).
[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]
(4)  [Deleted by Act 33 of 2022 wef 21/08/2023]
(5)  [Deleted by Act 33 of 2022 wef 21/08/2023]
(6)  [Deleted by Act 33 of 2022 wef 21/08/2023]
(7)  [Deleted by Act 33 of 2022 wef 21/08/2023]
(8)  [Deleted by Act 33 of 2022 wef 21/08/2023]
(9)  [Deleted by Act 33 of 2022 wef 21/08/2023]
(10)  [Deleted by Act 33 of 2022 wef 21/08/2023]
(11)  The Chairperson of the Board may, in his or her discretion and on such terms as he or she thinks fit, permit any person to proceed with an appeal even if 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 Chairperson’s satisfaction 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.
(12)  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 appellant’s appeal rely on any grounds of appeal other than the grounds stated in the appellant’s petition of appeal.
Hearing and disposal of appeals
80.—(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]
(3)  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]
(4)  The onus of proving that the assessment is excessive or that the amount of any unabsorbed losses, allowances or donations that may be carried forward ought to be of a higher amount than that assessed (as the case may be), is on the appellant.
(5)  The Board has the following powers:
(a)to summon to attend at the hearing of an appeal any person whom it may consider able to give evidence respecting the appeal, to examine such person as a witness either on oath or otherwise and to require such person to produce such books, papers or documents 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 form part of the costs of the appeal and, pending and subject to any order by the Board as to such costs, must 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 79(12), to admit or reject any evidence adduced, whether oral or documentary and whether admissible or inadmissible under the provisions of any written law for the time being in force relating to the admissibility of evidence.
(5A)  Pursuant to subsection (5)(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]
(6)  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 books, papers or documents as the Board may require.
(7)  The costs of an appeal are in the discretion of the Board and must either be 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, in accordance with regulations made under section 78(16).
[Act 33 of 2022 wef 21/08/2023]
(8)  Where the Comptroller is awarded costs of an appeal, the Comptroller is entitled to his or her full costs of the appeal, including a fee for any counsel appearing on the Comptroller’s behalf in the appeal, and the amount of such costs is to be added to the tax charged (if any) and is recoverable as if it were tax imposed under this Act and payable by the appellant.
(9)  Despite anything in section 85, the Board may, on the application of the Comptroller made at any time after notice of appeal has been given, require the appellant to furnish security, in such sum and within such time as may be specified, for payment of tax, and if security is not furnished in the sum and within the time specified, the tax assessed by the Comptroller becomes payable and recoverable immediately.
(10)  The Board may, after hearing an appeal, confirm, reduce, increase or annul the assessment (including the amount of any unabsorbed losses, allowances or donations that may be carried forward) or make such order thereon as it thinks fit.
(11)  [Deleted by Act 33 of 2022 wef 21/08/2023]
(12)  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.
(13)  All proceedings in appeals to the Board under this Act are deemed to be judicial proceedings within the meaning of the Penal Code 1871.
(14)  Notice of the amount of tax payable under the assessment as determined by the Board must be served by the Comptroller either personally or by registered post upon the appellant.
(15)  Regulations made under section 78(16) 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]
(16)  A member of the Board before whom proceedings are conducted in the manner described in subsection (15) in those specified circumstances is deemed to be present and sitting at those proceedings.
[Act 33 of 2022 wef 21/08/2023]
Hearing of appeal by committee where member becomes unavailable
80A.—(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.
[Act 33 of 2022 wef 21/08/2023]
(1A)  Despite anything in this Part, if —
(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,
any 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 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 33 of 2022 wef 21/08/2023]
[Act 30 of 2023 wef 30/10/2023]
(2)  In subsection (1A), the Board is deemed to be duly constituted for the purposes of the appeal despite the member’s resignation or inability to act.
[39/2017]
[Act 33 of 2022 wef 21/08/2023]
(3)  Despite section 78(14), in a case under subsection (1A) —
(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
[Act 33 of 2022 wef 21/08/2023]
(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.
[39/2017]
[Act 33 of 2022 wef 21/08/2023]
(4)  In the case in subsection (1A)(a), the appeal must be reheard —
(a)if any party objects to the proceedings continuing before the remaining members of the Board under subsection (1A); or
[Act 33 of 2022 wef 21/08/2023]
[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.
[39/2017]
[Act 33 of 2022 wef 21/08/2023]
(5)  In the case in subsection (1A)(b), another committee of the Board (which may include the remaining members of the Board) is to be constituted under section 78(9) 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]
Hearing of appeal by single member where member becomes unavailable
80B.—(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 78(10) 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]
Appeals to General Division of High Court
81.—(1)  Except as provided in this section, the decision of the Board is final.
[40/2019]
(2)  In any case in which the amount of tax payable, tax to be refunded as a result of the operation of section 46 or notional tax benefit, as determined by the Board (excluding the amount of any costs awarded) exceeds $200, 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.
[40/2019]
(3)  The procedure governing and the costs of any such appeal to the General Division of the High Court are as provided for in the Rules of Court.
[40/2019]
(4)  The General Division of the High Court is to hear and determine any such appeal and may confirm, reduce, increase or annul the assessment (including the amount of any unabsorbed losses, allowances or donations that may be carried forward) determined by the Board and make such further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court may think fit.
[40/2019]
(5)  There is to be 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]
(6)  [Deleted by Act 2 of 2012]
(7)  In this section, “notional tax benefit”, in relation to a year of assessment, means an amount ascertained in accordance with the formula
where A1
is the amount of unabsorbed losses as at the end of the basis period for the year of assessment claimed by a person;
A2
is the amount of unabsorbed allowances under section 16, 17, 18B, 18C, 19, 19A, 19B, 19C, 19D or 20 claimed by the person for the year of assessment;
A3
is the amount of unabsorbed donations as at the end of the basis period for the year of assessment claimed by the person;
B1
is the amount of unabsorbed losses as at the end of the basis period for the year of assessment as determined by the Comptroller;
B2
is the amount of unabsorbed allowances under section 16, 17, 18B, 18C, 19, 19A, 19B, 19C, 19D or 20 for the year of assessment as determined by the Comptroller;
B3
is the amount of unabsorbed donations as at the end of the basis period for the year of assessment as determined by the Comptroller; and
C
is —
 
(a)in the case of an individual resident in Singapore, the highest rate of tax specified in Part A of the Second Schedule in respect of the year of assessment; and
 
(b)in any other case, the rate of tax applicable to the person for the year of assessment as specified in section 43(1).
Cases stated for General Division of High Court
82.—(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 stated case 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 officiating chairperson or, in the chairperson’s 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 as aforesaid, to the General Division of the High Court, and must forward a copy thereof to the appellant and to the Comptroller.
[40/2019]
(4)  The General Division of the High Court may cause a stated case to be sent back for amendment and thereupon the case must be amended accordingly.
[40/2019]
(5)  In considering any stated case, the General Division of the High Court is to afford opportunity for argument thereon to be put forward by or on behalf of the appellant and the Comptroller.
[40/2019]
(6)  The General Division of the High Court is to hear and determine any question of law arising on a stated case and may in accordance with its decision thereon confirm, reduce, increase or annul any assessment (including the amount of any unabsorbed losses, allowances or donations that may be carried forward) determined 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 thereon.
[40/2019]
(7)  Where a case is so remitted by the General Division of the High Court, the Board is bound by the opinion of the General Division of the High Court and must give effect thereto by its decision in the appeal or (as the case may be) by revising any previous decision made by it in the appeal to the extent (if any) to which that previous decision does not accord with the opinion of the General Division of the High Court.
[40/2019]
Proceedings before Board
83.—(1)  Subject to subsections (2) and (3), all proceedings before the Board must be heard in private.
[32/2019]
[Act 25 of 2021 wef 01/04/2022]
(2)  Where the Comptroller or the taxpayer 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.
[32/2019]
(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 taxpayer concerned.
[32/2019]
[Act 25 of 2021 wef 01/04/2022]
Assessments to be final and conclusive
84.—(1)  Except as expressly provided in this Act, where no valid notice of appeal has been lodged within the time limited by this Part against an assessment, or where an assessment has been determined on appeal, the assessment as made or agreed to under section 76(6), or determined on appeal (as the case may be) is final and conclusive for the purposes of this Act.
(2)  This section does not prevent the Comptroller from making any assessment or additional assessment under section 74 which does not involve reopening any matter which has been determined on appeal.
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Last updated 3 Jul 2024
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