Significant procedural changes for filing appeals with the Income Tax Board of Review (ITBR) take effect from 1 April 2025. Amendments to the Income Tax (Appeals Procedure for Board of Review) Regulations 2023 now mandate electronic submission of the initial appeal notice via FormSG.
Key Changes & Procedures
- Mandatory E-Filing of Notice of Appeal:
- All Notices of Appeal submitted on or after 1 April 2025, must be filed electronically using FormSG.
- Authentication requires SingPass (for individuals) or CorpPass (for entities).
- The Notice must be filed within 30 days of receiving the Comptroller of Income Tax’s (CIT) Notice of Refusal to Amend an assessment.
- A separate Notice of Appeal is required for each disputed Year of Assessment (YA).
- Petition of Appeal Submission:
- Within 30 days of lodging the Notice of Appeal, the Appellant must email a duly completed Petition of Appeal to
itbr@mof.gov.sg. - The Petition must be in the prescribed format and include a clear statement of the grounds for appeal.
- Requisite payment fees must be submitted concurrently with the Petition.
- Within 30 days of lodging the Notice of Appeal, the Appellant must email a duly completed Petition of Appeal to
- Critical Payment Requirements:
- If any authorization for fee payment is dishonored or revoked, the Appellant has 7 days after notification to rectify the payment.
- Failure to receive payment within this 7-day grace period will result in the Petition of Appeal being deemed not lodged.
- If no valid Petition is lodged per section 79(1)(b) of the Income Tax Act 1947, the initial Notice of Appeal is deemed withdrawn.
Post-Submission Process
- Upon receipt of a valid Petition of Appeal, the ITBR Secretary will forward it to the CIT.
- The Appellant will receive a questionnaire to facilitate scheduling (determining hearing dates and duration).
- A Case Management Conference (CMC) may be scheduled to identify disputed issues, explore settlement possibilities, or prepare for a formal hearing if settlement is unattainable.
- Appellants must prepare and submit required documentation for the hearing, including an Agreed Statement of Facts, Witness Affidavits, Submissions, and a Bundle of Authorities.
Source: MOF, 1 April 2025. Procedural details and prescribed forms are available on the official MOF website.