Singapore legislation

Clause 36

of Income Tax (Amendment) Bill

Clause 36

Amendment of section 80

In section 80 of the principal Act —

(a)

delete subsections (1), (2) and (3) and substitute —“(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)

within 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.(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.(3) The Board may for any reasonable cause postpone the hearing of an appeal for such reasonable time as the Board thinks necessary.”;

(b)

after subsection (5), insert —“(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.”;

(c)

in subsection (7), delete “taxed by the Registrar or an Assistant Registrar of the Supreme Court in accordance with the scale prescribed by regulations” and substitute “assessed by the Registrar, the Deputy Registrar or an Assistant Registrar of the Supreme Court, in accordance with regulations”;

(d)

delete subsection (11); and

(e)

after subsection (14), insert —“(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.(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.”.