Singapore legislation
Clause 48
Clause 48
Constitution of Board of Review
(1)
For the purposes of hearing appeals, there shall 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 shall be 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 office by notice in writing to the Minister.
(4)
The Minister shall appoint to be Chairman of the Board a person who is either qualified to be a District Judge or is a public accountant within the meaning of the Accountants Act [Cap. 2A]; and the Chairman shall, when present, preside at every meeting of the Board or a committee of the Board, and in his absence such member of the Board as may be elected by the members present shall preside at that meeting.
(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; and any act, finding or decision of any such committee shall be deemed to be the act, finding or decision of the Board.
(7)
The secretary shall, from time to time, summon such members of the Board as may be nominated by the Minister, or by any officer authorised in that behalf by the Minister, to constitute a committee of the Board for the purposes of giving effect to the provisions of this Part, and it shall be the duty of such members to attend at the times and place specified in the summons.
(8)
All matters coming before a committee of the Board at any sitting thereof shall be decided by a majority of votes of those members present and, in the event of an equality of votes, the Chairman of the Board or in his absence the member presiding shall have a second or casting vote.
(9)
Members of the Board shall be 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 shall 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 shall 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.