Disagreeing with an IRAS tax assessment: objection and appeal

Step 1: the notice of objection

The first step is a written notice of objection to the Comptroller of Income Tax at IRAS, setting out the grounds on which you disagree with the assessment. The time limit runs from the date of the notice of assessment:

• individuals: 30 days;
• companies: 2 months.

Step 2: appeal to the Income Tax Board of Review

After a notice of refusal to amend, the taxpayer can appeal to the Income Tax Board of Review, a tribunal set up under the Income Tax Act 1947 to decide disputes between the Comptroller and taxpayers.

The appeal starts with a notice of appeal, lodged within 30 days of the notice of refusal to amend, followed by a petition of appeal setting out the detailed grounds, within a further 30 days.

The Board's rules were updated in August 2023, with procedures moved into subsidiary legislation and more case management powers, with the aim of resolving cases more efficiently.

How Board of Review appeals work

Some features of the process:

• The taxpayer bears the burden of proving that the assessment is excessive or wrong.
• Parties usually file written submissions and then make oral submissions at a hearing. Witnesses, including experts, may give evidence.
• Hearings are generally closed to the public. Decisions are published with the taxpayer's identity removed.
• Taxpayers can act for themselves or be represented by a lawyer, and an accountant may also appear for them.
• The losing party may be ordered to pay part of the other side's costs.
• Settlement discussions can continue right up to the hearing.

Paying while you dispute

Objecting or appealing does not generally put the tax bill on hold. The tax assessed still has to be paid according to the notice of assessment, and late payment penalties can apply.

Step 3: appeals to the courts

Either side may appeal from the Board of Review to the General Division of the High Court on a question of law or of mixed law and fact, provided the tax in dispute exceeds S$200. Decisions of the High Court can be appealed further to the Appellate Division of the High Court and, in limited cases, to the Court of Appeal. Where the amount in dispute is S$250,000 or less, permission is needed to appeal from the General Division.

Getting advice on your situation

The objection deadlines are short, and the grounds set out at the start can shape the rest of the dispute. A lawyer can review the assessment and the supporting records and help you prepare the objection or appeal.