Singapore legislation
Section 50
Section 50
Constitution of Board of Review
(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 Chairperson of the Board; and
such number of Deputy Chairpersons of the Board as the Minister thinks fit.
(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)
Meetings of the Board are presided by —
the Chairperson of the Board;
in the absence of the Chairperson of the Board —
where there is only one Deputy Chairperson of the Board present, the Deputy Chairperson; and
where there is more than one Deputy Chairperson of the Board present, the Deputy Chairperson chosen by the Deputy Chairpersons present; and
where neither the Chairperson of the Board nor any Deputy Chairperson of the Board is present, a member of the Board chosen by the members present.
(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, at least one of whom must be the Chairperson of the Board or a Deputy Chairperson of the Board.
(6A)
Any act, finding or decision of any such committee is deemed to be the act, finding or decision of the Board.
(7)
The secretary must, from time to time, summon such members of the Board as may be nominated by the Chairperson of the Board to constitute a committee of the Board for the purposes of giving effect to the provisions of this Part, and it is the duty of such members to attend at the times and place specified in the summons.
(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)
Meetings of a committee are presided by —
where the Chairperson of the Board is a member of the committee, the Chairperson; and
where the Chairperson of the Board is not a member of the committee and —
there is only one Deputy Chairperson of the Board on the committee, the Deputy Chairperson; or
there is more than one Deputy Chairperson of the Board on the committee, the Deputy Chairperson determined by the Chairperson.
(8B)
Where the Chairperson of the Board or any Deputy Chairperson of the Board (as the case may be) is absent from any meeting of a committee at which he or she ought under subsection (8A) to be presiding, the meeting must be presided by —
where there is only one Deputy Chairperson who is a member of the committee present, the Deputy Chairperson;
where there is more than one Deputy Chairperson who is a member of the committee present, the Deputy Chairperson chosen by the Deputy Chairpersons present; and
where there is no Deputy Chairperson who is a member of the committee present, a member of the Board chosen by the members present.
(9)
Members of the Board are entitled to receive such remuneration and such travelling and subsistence allowances as the Minister may determine.
(10)
The Minister may make regulations prescribing —
the manner in which appeals must be made to the Board;
the procedure to be adopted by the Board in hearing appeals and the records to be kept by the Board;
the places where and the times at which appeals are to be heard by the Board;
the fees to be paid in respect of any appeal under this Part; and
the costs in respect of appeals to the Board.