Singapore legislation

Regulation 4

of Income Tax (Appeals Procedure for Board of Review) Regulations 2023

Regulation 4

Defective notice of appeal

Amended byS 134/2025 wef 01/04/2025

If the Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel considers that a notice of appeal does not satisfy the requirements of regulation 3, the Chairperson, Deputy Chairperson or appeal panel (as the case may be) may direct the appellant to lodge a notice of appeal that satisfies the requirements of that regulation by the time and in the manner directed by the Chairperson, Deputy Chairperson or appeal panel.