Singapore legislation
Regulation 4
of Goods and Services Tax (Appeals Procedure for Board of Review) Regulations 2023
Regulation 4
Defective notice of appeal
Amended byS 133/2025 wef 01/04/2025
If the Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel considers that a notice of appeal does not satisfy the requirements of regulation 3, the Chairperson, Deputy Chairperson or appeal panel (as the case may be) may direct the appellant to lodge a notice of appeal that satisfies the requirements of that regulation by the time and in the manner directed by the Chairperson, Deputy Chairperson or appeal panel.