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Ministry of Finance (MOF)

Appeal to Board of Review

Find out the steps you need to take to appeal if you disagree with a tax assessment or decision.

Last updated 23 October 2025

Board of Review Circulars and Practice Directions

Read the "Board of Review Circulars and Practice Directions" to view directions to all parties before the Board.

Current Circulars
Past Circulars

Income Tax

Any person who, being aggrieved by an assessment made upon the person, 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 (ITBR) by:

Step 1: File a Notice of Appeal

  • File a notice of appeal within 30 days after the date of refusal of the Comptroller to amend the assessment as desired. The notice of appeal should be filed via FormSG:

    • For self-represented individual Appellant OR a lawyer or accountant who does not have a CorpPass account, filing on behalf of any Appellant taxpayer: ITBR SingPass (opens in new tab)

  • Please attach the Comptroller's Notice of Refusal to Amend as well as any other supporting documents as required in the FormSG

Step 2: Submit a Petition of Appeal

  • File a duly completed petition of appeal within 30 days after the date on which such notice of appeal was lodged, by email to itbr@mof.gov.sg (opens in new tab)

  • Use the prescribed form, and include a statement of the grounds of appeal

  • Attach proof of payment of the prescribed fee

Step 3: Pay the Appeal Fee

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Pay via PayNow Corporate.

  • Pay to our UEN “T08GA0013EM01” or scan the following QR code

  • Key in reference details: “ITBR-<your NRIC>” (first and last four characters only) or “ITBR-<your UEN>

    • Example: For NRIC, “ITBR-SXXXX567A”; for UEN, “ITBR-123456789A”.

If payment is dishonoured or revoked and not rectified within 7 days, the petition of appeal will be deemed not lodged, and your notice of appeal may be deemed to be withdrawn.

📄 Useful resources:

Previous appeals (before 1 April 2025)

Notice of Appeal to the Income Tax Board of Review

Any person who, being aggrieved by an assessment made upon the person, 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:

  1. filing within 30 days after the date of refusal of the Comptroller to amend the assessment as desired, a duly completed notice of appeal in the prescribed form (together with the Comptroller's Notice of Refusal to Amend) by email to itbr@mof.gov.sg (opens in new tab); and

  2. filing within 30 days after the date on which such notice of appeal was lodged, a duly completed petition of appeal in the prescribed form containing a statement of the grounds of appeal together with the requisite payment, by email to itbr@mof.gov.sg (opens in new tab).

Payment of prescribed fees to the Income Tax Board of Review shall be made by way of PayNow Corporate.

  • Please enter our UEN as “T08GA0013EM01” when making payment, or scan the above QR code.

  • Please indicate “ITBR-” followed by your Identification No. (first and last four characters only) or UEN in the Transfer Details when making the transfer.

    • For example, if the Identification No. is S1234567A, the reference in the Transfer Details will be “ITBR-SXXXX567A”. If the UEN is 123456789A, the reference in the Transfer Details will be “ITBR-123456789A”.

Please note that if any authorisation for the payment of fees to the Board is dishonoured or revoked, and if payment is not received within seven days after being notified of such dishonour or revocation, the petition of appeal or notification from a party requiring a witness to give evidence (as the case may be) would be deemed not to be lodged. If no petition of appeal is lodged in accordance with s 79(1)(b), the notice of appeal is deemed to be withdrawn.

Please click here (opens in new tab) to view the relevant sections of the Income Tax Act on Appeals (as amended by the 2022 Income Tax (Amendment) Act, effective 21 August 2023).

Please click here (opens in new tab) to view the Income Tax (Board of Review) (Appeals Procedure) Regulations.

Please click here (opens in new tab) to view the guide on How to Appeal to the Income Tax Board of Review.

The following appendices are available for downloading:

Property Tax

Any owner who would like to appeal to the Valuation Review Board (VRB) pursuant to section 20A, 22 and 38 of the Property Tax Act must do the following:

Step 1: File a Notice of Appeal

  • File a notice of appeal via FormSG:

    • For self-represented individual Appellant OR an authorised agent who does not have a CorpPass account, filing on behalf of any Appellant taxpayer: VRB SingPass (opens in new tab)

  • Attach the Notice of Decision by the Chief Assessor and/or Comptroller of Property Tax and such other documents as are required in the FormSG

  • Attach proof of payment of the prescribed fee

Step 2: Pay the Appeal Fee

qr code

Pay via PayNow Corporate.

  • Pay to our UEN “T08GA0013EM01” or scan the following QR code

  • Key in reference details: “VRB-<Property Tax Account No.>

    • Example: if the Property Tax Acct No. is 1234567A, “VRB-1234567A”.

If payment is dishonoured or revoked and not rectified within 7 days, the appeal will be deemed as not lodged.

📄 Useful resources:

Application to the Valuation Review Panel (VRP)

A Valuation Review Panel is a panel appointed by the Chairman of the Valuation Review Board to hear and determine disputes relating to the passing on of property tax rebates under Part 6 of the COVID-19 (Temporary Measures) Act 2020 from non-residential property owners to their tenants.

Previous appeals (before 1 April 2025)

Please click the "Board of Review (BOR) Circulars" tab to view directions to all parties before the Board.

Notice of Appeal to the Valuation Review Board

Any owner who would like to appeal pursuant to section 20A, 22 and 38 of the Property Tax Act must submit the duly completed notice of appeal in the prescribed form together with the requisite 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 submitted to vrb@mof.gov.sg (opens in new tab).

Payment of prescribed fees to the Valuation Review Board shall be made by way of PayNow Corporate.

  • Please enter our UEN as “T08GA0013EM01” when making payment or scan the above QR code.

  • Please indicate “VRB-” followed by your Property Tax Account No. in the Transfer Details when making the transfer.

  • For example, if the Property Tax Acct No. is 1234567A, the reference in the Transfer Details will be “VRB-1234567A”.

Please note that if any authorisation for the payment of fees to the Board is dishonoured or revoked, and if payment is not received within seven days after being notified of such dishonour or revocation, the notice of appeal or notification that the dishonoured or revoked payment was made for would be deemed not to be lodged.

Please click here (opens in new tab) to view the sections of the Property Tax Act on Appeals.

Please click here (opens in new tab) to view the Valuation Review Board (Appeals Procedure) Regulations.

Please click here (opens in new tab) to view the guide on How To Appeal to the Valuation Review Board.

Please click here (opens in new tab) for Notice of Appeal under Section 20A/ 22 / 38 of the Property Tax Act.

Application to the Valuation Review Panel
 
A Valuation Review Panel is a panel appointed by the Chairman of the Valuation Review Board to hear and determine disputes relating to the passing on of property tax rebates under Part 6 of the COVID-19 (Temporary Measures) Act 2020 from non-residential property owners to their tenants.
 
If you are the owner of non-residential property or a tenant occupying such premises on or after 3 April 2020, and you wish to apply for dispute resolution before a Valuation Review Panel on the passing on of property tax rebates for 2020, please refer to the Guide for Applicants for instructions on filing a VRP application. The application fee is $60.
 
Click here (opens in new tab) to download a PDF copy of the Guide for Applicants.
 
If you received a copy of a VRP application in which you have been named as the Respondent, you will need to file a response. Please refer to the Guide for Respondents Guide for instructions on filing a response to a VRP application.
 
Click here (opens in new tab) to download a PDF copy of the Guide for Respondents.
 
Please note that if you do not file a response within 14 working days of being served a copy of the VRP application, the VRP may determine the outcome of the application in favour of the Applicant. 
 
If you have any queries on the VRP, please contact vrb@mof.gov.sg (opens in new tab).

Goods and Services Tax

Any person who disagrees with the decision of the Comptroller of Goods and Services Tax on the person’s 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 (GSTBR).

Step 1: File a Notice of Appeal

  • File a Notice of Appeal within 30 days after the date of the decision of the Comptroller on the application for review and revision. The notice of appeal should be filed via FormSG:

    • For self-represented individual Appellant OR a lawyer or accountant who does not have a CorpPass account, filing on behalf of any Appellant taxpayer: GSTBR SingPass (opens in new tab)

  • For self-represented corporate Appellants or lawyers or accountants filing on behalf of any Appellant taxpayer: GSTBR CorpPass (opens in new tab)

  • Attach the Comptroller's Notice of Refusal to Amend as well as any other supporting documents as required in the FormSG

Step 2: Submit a Petition of Appeal

  • File a duly completed petition of appeal within 30 days after the date on which such notice of appeal was lodged, by email to gstbr@mof.gov.sg (opens in new tab).

  • Use the prescribed form

  • Attach proof of payment of the prescribed fee

Step 3: Pay the Appeal Fee

qr code

Pay via PayNow Corporate.

  • Pay to our UEN “T08GA0013EM01” or scan the following QR code.

  • Key in reference details: “<GSTBR-GST Registration No.>”

  • Example: if the GST Registration No. is A12345678A, “GSTBR-A12345678A”.

If payment is dishonoured or revoked and not rectified within 7 days, the petition of appeal will be deemed not lodged, and your notice of appeal may be deemed to be withdrawn.

📄 Useful resources:

Previous appeals (before 1 April 2025)

Please click the "Board of Review (BOR) Circulars" tab to view directions to all parties before the Board.

Notice of Appeal to the Goods and Services Tax Board of Review

Any person who disagrees with the decision of the Comptroller of Goods and Services Tax on the person's 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:

  1. filing within 30 days after the date of the decision of the Comptroller on the application for review and revision, a duly completed notice of appeal in the prescribed form (together with the Comptroller’s notice of decision under section 49(3) of the Goods and Services Tax Act) by email to gstbr@mof.gov.sg (opens in new tab); and

  2. filing within 30 days after the date on which such notice of appeal was lodged, a duly completed petition of appeal in the prescribed form, together with the requisite payment, by email to gstbr@mof.gov.sg (opens in new tab).

Payment of prescribed fees to the Goods and Services Tax Board of Review shall be made by way of PayNow Corporate.

  • Please enter our UEN as “T08GA0013EM01” when making payment, or scan the above QR code.

  • Please indicate “GSTBR-” followed by your GST Registration No. in the remarks when making the transfer.

    • For example, if the GST Registration No. is A12345678A, the reference in the remarks will be “GSTBR-A12345678A”.

Please note that if any authorisation for the payment of fees to the Board is dishonoured or revoked, and if payment is not received within seven days after being notified of such dishonour or revocation, the notice of appeal or notification that the dishonoured or revoked payment was made for would be deemed not to be lodged.

Please click here (opens in new tab) to view the sections of the Goods and Services Tax Act on the Board of Review (as amended by the 2022 Income Tax (Amendment) Act, effective 21 August 2023).

Please click here (opens in new tab) to view the Goods and Services Tax (Board of Review) Regulations that apply to all proceedings before the Goods and Services Tax Bord of Review.

Please click here (opens in new tab) 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 (opens in new tab) (25 KB)
Annex B - Documents Checklist (opens in new tab) (25 KB)
Annex C - Sample Case Submission (opens in new tab) (24 KB)
Annex D - Sample Affidavit (opens in new tab) (20 KB)