Significant procedural changes for taxpayers appealing to the Income Tax Board of Review (ITBR) will come into force on April 1, 2025, following the publication of the Income Tax (Appeals Procedure for Board of Review) (Amendment) Regulations 2025 in the Government Gazette on February 25, 2025.
The amendments overhaul key aspects of the appeals process established under the 2023 Regulations:
- Mandatory Electronic Filing: For appeals lodged on or after 1 April 2025, taxpayers must submit their Notice of Appeal exclusively through the Ministry of Finance (MOF) website using the prescribed form available there. This replaces the current method of lodging notices with the ITBR Secretary or as directed by the Chairperson/Deputy Chairperson.
- Revised Appeal Form (Form 2): The prescribed Petition of Appeal (Form 2 in the 2023 Regulations) has been amended. The updated version must be used for relevant appeals.
- Separate Appeals for Multiple Assessments: Taxpayers appealing against multiple assessments issued by the Comptroller of Income Tax must file a separate Notice of Appeal and a separate Petition of Appeal for each individual assessment.
- Other Procedural Updates: The amendments also introduce changes to regulations concerning:
- Defective Notices of Appeal (Regulation 4)
- Amendment of Notice of Appeal (Regulation 4A)
- Amendment of Petition of Appeal (Regulation 5)
- Transcription procedures (Regulation 12)
- Non-compliance with orders (Regulation 15)
- Fees (Regulation 20 and the Second Schedule)
These changes modernize the appeals process, mandating digital submission and refining procedural requirements. Taxpayers and advisors lodging appeals against income tax assessments on or after 1 April 2025, must ensure strict compliance with the new e-filing mandate and utilize the updated forms and procedures.
Taxpayers should refer to the MOF website for the updated forms and detailed guidance.
Source: Government Gazette, 25 February 2025.