Income Tax

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. A softcopy of the duly completed notice of appeal together with the Comptroller's Notice of Refusal to Amend should also be submitted 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 payment. A softcopy of the duly completed petition of appeal should also be submitted to itbr@mof.gov.sg

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

  • If payment is made by way of cheque, the cheque should be made payable to the “Ministry of Finance/AG”.
  • If payment is made by way of PayNow Corporate, please enter our UEN as “T08GA0013EM01” when making payment, or scan the following QR code.

PayNow_ITBR

For payment by way of PayNow Corporate, 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 eg. If the Identification No. is S1234567A, the reference in the Transfer Details will be “ITBR-SXXXX567A” and if the UEN is 123456789A, the reference in the Transfer Details will be “ITBR-123456789A”.

Please note that if a cheque or 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 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 (pdf) (word)
Annex C - Documents Checklist and Questionnaire
Annex D – Basic Outline for a Case Submission
Annex E – Sample Affidavit

If you are unable to read these documents, you may wish to download a software for free to read these documents here:[pdf]  [word].