Significant procedural changes for appealing Goods and Services Tax (GST) decisions in Singapore will take effect on 1 April 2025. The newly published Goods and Services Tax (Appeals Procedure for Board of Review) (Amendment) Regulations 2025 amend the 2023 regulations, introducing a mandatory digital filing system and altering requirements for multiple appeals.
Key Changes Effective 1 April 2025:
- Mandatory Digital Filing: All new appeals against decisions of the Comptroller of GST lodged on or after 1 April 2025 must be submitted electronically using the prescribed form on the Ministry of Finance (MOF) website. This replaces the current method of lodging notices of appeal directly with the secretary to the Goods and Services Tax Board of Review (GSTBR), or as directed by its Chairperson or authorised Deputy Chairperson.
- Separate Appeals for Multiple Decisions: Taxpayers appealing multiple Comptroller decisions must now file separate notices of appeal and separate petitions of appeal for each individual decision. Bundling appeals into a single filing will no longer be permitted.
- Procedural Refinements: The Amendment Regulations introduce updates to several existing procedural rules, including:
- Handling of defective notices of appeal (Regulation 4)
- Processes for amending notices of appeal (Regulation 4A) and petitions of appeal (Regulation 5)
- Transcription procedures (Regulation 12)
- Consequences of non-compliance with orders (Regulation 15)
- Fee structures (Regulation 20 and Schedule)
These changes standardize and digitize the initial appeal process, aiming for greater efficiency and accessibility. Tax professionals and businesses lodging GST appeals should immediately familiarise themselves with the new MOF web portal procedures and prepare for the stricter requirements regarding separate filings for multiple disputes.
The Goods and Services Tax (Appeals Procedure for Board of Review) (Amendment) Regulations 2025 were published in the Government Gazette on 25 February 2025 and come into force on 1 April 2025.
Source: Government Gazette, 25 February 2025.