Singapore legislation
Regulation 11
of Income Tax (Appeals Procedure for Board of Review) Regulations 2023
Regulation 11
Adjournment
Subregulation 1
Before the hearing of an appeal, the Chairperson, or any Deputy Chairperson authorised by the Chairperson, may adjourn the hearing for any reasonable cause and may fix a new date for the hearing.
Subregulation 2
In the course of a hearing, the appeal panel may adjourn the hearing for any reasonable cause and may fix a date for a further hearing.
Subregulation 3
If a date for a hearing or further hearing is fixed under paragraph (1) or (2), the secretary must notify the parties of the time and place of the hearing or further hearing, and the manner in which the hearing or further hearing is to be conducted (including by using any remote communication technology), not later than 14 days before the date of the hearing or further hearing, unless the parties agree to a shorter period of notice.
Subregulation 4
The appeal panel may, on the conclusion of a hearing, adjourn for any period to consider the appeal.