{"id":927,"date":"2019-04-06T07:22:27","date_gmt":"2019-04-05T23:22:27","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=927"},"modified":"2019-04-08T07:44:59","modified_gmt":"2019-04-07T23:44:59","slug":"iras-e-tax-guide-of-corporate-income-tax-objection-and-appeal-process","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/04\/06\/iras-e-tax-guide-of-corporate-income-tax-objection-and-appeal-process\/","title":{"rendered":"IRAS e-Tax Guide: Corporate Income Tax \u2013 Objection and Appeal Process"},"content":{"rendered":"\n<p>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 \u2013 Objection and Appeal Process. It replaces the first edition which was published on 28 February 2013.<\/p>\n\n\n\n<p>This e-Tax Guide sets out the administrative aspects of to\nthe Objection and Appeal Process and provides guidance to taxpayers1 on filing\na valid objection.<\/p>\n\n\n\n<p>The scope of the Objection and Appeal Process covers all\nassessments raised by the Comptroller of Income Tax (CIT), except for\nassessments raised based on Estimated Chargeable Income (ECI) submitted by the\ntaxpayer.<\/p>\n\n\n\n<p>This revised guide has made the following updates and amendments:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Inserted footnote 6 to document the previous deadline to file a Notice of Objection<\/li><li>Added 2 new common objection scenarios in Annex B<\/li><li>Made editorial changes to paragraphs 2.1, 4.3.1, 4.3.2 and 8<\/li><\/ul>\n\n\n\n<p>Source: <em>IRAS<\/em>, 6 April 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u2013 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-927","post","type-post","status-publish","format-standard","hentry","category-incometax","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=927"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/927\/revisions"}],"predecessor-version":[{"id":978,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/927\/revisions\/978"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=927"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}