Singapore legislation
Regulation 2
of Income Tax (Appeals Procedure for Board of Review) Regulations 2023
Regulation 2
Definitions and application
Subregulation 1
In these Regulations —
Definition
“appeal panel”, in relation to an appeal, means the committee or member of the Board appointed by the Chairperson under section 78(9) or (10) of the Act to exercise, discharge and perform the powers, functions and duties of the Board for that appeal;
Definition
“appellant”, in relation to an appeal, means the person who appeals to the Board under section 79(1) of the Act;
Definition
“Board” means the Board of Review constituted under section 78 of the Act;
Definition
“Chairperson” means the Chairperson of the Board;
Definition
“Deputy Chairperson” means a Deputy Chairperson of the Board;
Definition
“disputed tax amount” means —
in the case of an appeal relating to an amount of unabsorbed allowances, losses or donations — the notional tax benefit ascertained in accordance with the formula in section 81(7) of the Act;
where the appeal relates to any other amount assessed or otherwise determined by the Comptroller — the difference between the amount of tax assessed or otherwise determined by the Comptroller to be payable, or to be refunded as a result of the operation of section 46 of the Act, and the amount alleged by the appellant to be the correct amount; and
in any other case — nil; Illustrations (a)The Comptroller has assessed the amount of tax payable by the appellant to be $200,000. The appellant claims that only $150,000 of tax is payable. The disputed tax amount is $50,000. (b)The Comptroller has assessed that the amount of tax that ought to be refunded to the taxpayer as a result of section 46 of the Act is $15,000 but the taxpayer alleges that the amount of refund is $20,000. The disputed tax amount is $5,000. (c)The appeal concerns a dispute between the appellant and the Comptroller on the amount of unabsorbed allowances, losses or donations that may be carried forward. The disputed tax amount is determined by applying the formula for notional tax benefit under section 81(7) of the Act.
Definition
“email” means electronic mail;
Definition
“MOF website” means the website at https://www.mof.gov.sg or any other online location specified on that website for the purposes of these Regulations;
Definition
“parties”, in relation to an appeal, means the appellant and the Comptroller, and “party” means either of them;
Definition
“remote communication technology” means electronic communication by video conferencing, tele-conferencing or other electronic means;
Definition
“secretary” means a secretary to the Board.
Subregulation 1A
To avoid doubt, a disputed tax amount does not include any surcharge imposed under section 33A or 34E of the Act.
Subregulation 2
These Regulations also apply to an appeal to the Board that is pending as at 21 August 2023.