Singapore legislation

Clause 34

of Income Tax (Amendment) Bill

Clause 34

Amendment of section 78

In section 78 of the principal Act —

(a)

delete subsection (7) and substitute —“(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.”;

(b)

in subsection (9), after “3 members of the Board”, insert “appointed by the Chairperson of the Board”;

(c)

delete subsections (10) to (13) and substitute —“(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.(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.(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.”;

(d)

in subsection (15), delete “remuneration and such travelling and subsistence allowances” and substitute “fees and allowances”; and

(e)

delete subsection (16) and substitute —“(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.”.

Clause 34 — Income Tax (Amendment) Bill | laws.sg