Singapore legislation
Regulation 15
of Income Tax (Appeals Procedure for Board of Review) Regulations 2023
Regulation 15
Non-compliance with order
Amended byS 134/2025 wef 01/04/2025
Where there is any failure to comply with an order or direction of the Chairperson, Deputy Chairperson or appeal panel, the Chairperson, Deputy Chairperson or appeal panel may exercise all or any of the following powers:
(a)
waive the non‑compliance of the order or direction;
(b)
disallow or reject the submission or use of any document;
(c)
make a finding on any issue without a hearing or refuse to hear any argument on any issue;
(d)
dismiss or set aside, in whole or in part, any proceedings, or any order or direction previously made;
(e)
direct any amendment to be made to any document;
(f)
make an order on costs or any other orders that are appropriate.