Appeal to Board of Review
Income Tax
Property Tax
GST
Income Tax
Please click the "Board of Review (BOR) Circulars" tab to view the details of the measures that the Income Tax Board of Review will be adopting, in line with the Government’s response to the COVID-19 pandemic.
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:
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
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 PayNow Corporate.
Please enter our UEN as “T08GA0013EM01” when making payment, or scan the following 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 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 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 (208 KB) to view the relevant sections of the Income Tax Act on Appeals.
Please click here (55KB) to view the Income Tax (Board of Review) (Appeals Procedure).
Please click here (763 KB) 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 (235 KB) – Objection and Appeal Process”
Annex B1 – Format for Filing a Notice of Appeal (15 KB)
Annex B2 – Format for Filing a Petition of Appeal
(393 KB) (
222 KB)
Annex C – Documents Checklist (14 KB) and
Questionnaire (
10 KB)
Annex D – Basic Outline for a Case Submission (14 KB)
Annex E –
Sample Affidavit (20 KB)
If you are unable to read these documents, you may wish to download a software for free to read these documents here: [Adobe Reader] [Microsoft Word].
Property Tax
Please click the "Board of Review (BOR) Circulars" tab to view the details of the measures that the Valuation Review Board will be adopting, in line with the Government’s response to the COVID-19 pandemic.
Notice of Appeal to the Valuation Review Board
Any owner who would like 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 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.
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 following QR code.
Please indicate “VRB-” followed by your Property Tax Account No. in the Transfer Details when making the transfer.
For eg. 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 (198 KB) to view the sections of the Property Tax Act on Appeals.
Please click here (92 KB) to view the Valuation Review Board (Appeals Procedure) Regulations.
Please click here (815 KB) 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 – (405 KB) (
227 KB)
If you are unable to read these documents, you may wish to download a software for free to read these documents here: [Adobe Reader] [Microsoft Word].
GST
Please click the "Board of Review (BOR) Circulars" tab to view the details of the measures that the Goods and Services Tax Board of Review will be adopting, in line with the Government’s response to the COVID-19 pandemic.
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 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:
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. A softcopy of the duly completed notice of appeal together with the Comptroller's Notice of Refusal to Amend should also be submitted to gstbr@mof.gov.sg; and
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 gstbr@mof.gov.sg.
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 following QR code.
Please indicate “GSTBR-” followed by your GST Registration No. in the remarks when making the transfer.
For eg. 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 (92 KB) to view the sections of the Goods and Services Tax Act on the Board of Review.
Please click here (59 KB) to view the Goods and Services Tax (Board of Review) Regulations.
Please click here (761 KB) 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 (20 KB)
Annex B – Documents Checklist (15 KB) andQuestionnaire (
12 KB)
Annex C – Sample Case Submission (14 KB)
Annex D – Sample Affidavit (20 KB)
If you are unable to read these documents, you may wish to download a software for free to read these documents here: [Adobe Reader] [Microsoft Word].
Board of Review (BOR) Circulars
Circulars addressing the measures adopted by the Boards of Review due to COVID-19
BOR Circular No. 1 (
137 KB) (16 April 2020)
BOR Circular No. 2 (
137 KB) (5 May 2020)
BOR Circular No. 3 (
376 KB) (16 June 2020)