Corporate Notice of Appeal

Notice of Appeal to the Valuation Review Board

Any owner who desires to appeal pursuant to section 20, 22 and 38 of the Property Tax Act must submit the duly completed notice of appeal in the prescribed form together with the requisite cheque payment and the notice of decision by Chief Assessor and/or Comptroller of Property Tax under section 20A(3) and/or section 22(3) and/or section 38(6)/38(8)(e) of the Property Tax Act to the Valuation Review Board. A softcopy of the duly completed notice of appeal together with the notice of decision by Chief Assessor and/or Comptroller of Property Tax should be sent to vrb@mof.gov.sg.


Please click here to view the sections of the Property Tax Act on Appeals.
Please click here to view the Valuation Review Board (Appeals Procedure) Regulations.

Please click here to view the guide on How To Appeal to the Valuation Review Board.

Notice of Appeal under Section 20A/ 22 / 38 of the Property Tax Act – (word) (pdf)
 

Notice Of Appeal To The Income Tax Board of Review

Any person who, being aggrieved by an assessment made upon him, has failed to agree with the Comptroller of Income Tax in the manner provided in section 76(6) of the Income Tax Act may appeal to the Income Tax Board of Review by:

a. filing within 30 days from the date of refusal of the Comptroller to amend the assessment as desired, a written notice of appeal (together with the Comptroller's Notice of Refusal to Amend) in duplicate and by sending softcopy of the documents to itbr@mof.gov.sg; and

b. filing within 30 days of the date on which such notice of appeal was lodged, a petition of appeal in quadruplicate containing a statement of the grounds of appeal together with the requisite cheque payment, and by sending softcopy of the documents to itbr@mof.gov.sg


Please click here to view the relevant sections of the Income Tax Act on Appeals.

Please click here to view the Income Tax (Board of Review)(Appeals Procedure)

Please click here to view the guide on How to Appeal to the Income Tax Board of Review.


The following appendices are available for downloading:

Annex A - IRAS e-Tax Guide on “Corporate Income Tax – Objection and Appeal Process”
Annex B1 - Format for Filing a Notice of Appeal 
Annex B2 - Format for Filing a Petition of Appeal
Annex C - Documents Checklist and Questionnaire
Annex D – Basic Outline for a Case Submission
Annex E – Sample Affidavit


Notice Of Appeal To The Goods and Services Board of Review

Any person who disagrees with the decision of the Comptroller of Goods and Services Tax Board of Review on his application for review and revision under section 49 of the Goods and Services Tax Act may appeal to the Goods and Services Tax Board of Review by :

a. filing within 30 days from the date of the decision of the Comptroller on the application for review and revision, a written notice of appeal (together with the Comptroller's notice of decision under section 49(2) of the Goods and Services Tax Act) in duplicate and by sending softcopy of the documents togstbr@mof.gov.sg; and

b. filing within 30 days of the date on which such notice of appeal was lodged, a petition of appeal in quadruplicate containing a statement of the grounds of appeal together with the requisite cheque payment, and by sending softcopy of the documents to gstbr@mof.gov.sg.

Please click here to view the sections of the Goods and Services Tax Act on the Board of Review.

Please click here to view the Goods and Services Tax (Board of Review) Regulations. 

Please click here to view the guide on How to Appeal to the Goods and Services Tax Board of Review.

 

The following appendices are available for downloading:

Annex A – Format for Filing a Notice of Appeal  

Annex B – Documents Checklist  and Questionnaire 

Annex C – Sample Case Submission 

Annex D – Sample Affidavit 


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Last Updated on February 13, 2017
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