Singapore legislation
Regulation 19
of Income Tax (Appeals Procedure for Board of Review) Regulations 2023
Regulation 19
Record of proceedings
Subregulation 1
The secretary must keep a record of any proceedings in the form directed by the Chairperson, a Deputy Chairperson authorised by the Chairperson, or the appeal panel (as the case may be), including the documents submitted by parties.
Subregulation 2
The records of any proceedings must be signed by the presiding member of the appeal panel.