Singapore legislation
Regulation 9
of Income Tax (Appeals Procedure for Board of Review) Regulations 2023
Regulation 9
Hearing of appeals
Subregulation 1
The notice of the hearing of an appeal given under section 80(1)(b) of the Act must state the composition of the appeal panel appointed to hear and determine the appeal.
Subregulation 2
The parties must attend the hearing (including by using any remote communication technology), whether or not by their authorised representatives, at the date and time and in the manner so fixed.
Subregulation 3
In paragraph (2), “authorised representative”, in relation to a party to an appeal, means an advocate and solicitor or an accountant representing the party at a hearing of the appeal.