On or about 4 April 2019, the Inland Revenue Authority of Singapore (IRAS) has published the second edition of e-Tax Guide: Corporate Income Tax – Objection and Appeal Process. It replaces the first edition which was published on 28 February 2013.
This e-Tax Guide sets out the administrative aspects of to the Objection and Appeal Process and provides guidance to taxpayers1 on filing a valid objection.
The scope of the Objection and Appeal Process covers all assessments raised by the Comptroller of Income Tax (CIT), except for assessments raised based on Estimated Chargeable Income (ECI) submitted by the taxpayer.
This revised guide has made the following updates and amendments:
- Inserted footnote 6 to document the previous deadline to file a Notice of Objection
- Added 2 new common objection scenarios in Annex B
- Made editorial changes to paragraphs 2.1, 4.3.1, 4.3.2 and 8
Source: IRAS, 6 April 2019