Singapore legislation
Regulation 16
of Income Tax (Appeals Procedure for Board of Review) Regulations 2023
Regulation 16
Correction of error
The following may be corrected at any time by the Chairperson, a Deputy Chairperson authorised by the Chairperson, an appeal panel or a secretary:
(a)
clerical mistakes in any document recording a direction, an order or a decision (including a determination) of the appeal panel, or any other document issued by the Chairperson, Deputy Chairperson, appeal panel or secretary in any proceedings;
(b)
errors arising in such a document from an accidental slip or omission.