Corporate Tax Objections and Appeals: Grounds, Evidence and Deadlines

Key steps and distinctions

State the year of assessment, disputed item, income or deduction amount and the reason the adjustment should change, with the revised computation and relevant supporting schedules. The portal’s Revise/Object to Assessment service gives immediate acknowledgement; the prescribed objection form normally receives acknowledgement within fourteen days, while letters receive no acknowledgement under the stated process. Seek any extension within the original two-month period. An amended assessment cannot reopen unrelated adjustments already finalised without a valid earlier objection. IRAS generally conveys its decision within six months after receiving the last complete correspondence and supporting information, with complex cases given an estimated timeframe. Reply to that decision within three months. Missing information remaining outstanding for two years, failure to reply to the decision or qualified acceptance may lead to a Notice of Refusal to Amend. An appeal to the Income Tax Board of Review must then be filed within thirty days of that notice. The guide’s process excludes assessments based on the taxpayer’s submitted ECI. Maintain separate dates for objection, decision response and appeal; a general disagreement without precise grounds does not preserve objection rights.