Division 1 — Appeals against decisions of Agency
Appeals to Minister
Open ↗34.—(1) A registered person that is aggrieved by a decision of the Agency —(a)
refusing to deregister a business facility as a taxable facility of the registered person;
(b)
refusing to approve a verified emissions report or a monitoring plan for a business facility of the registered person;
(c)
refusing to refund any tax under section 19(1) or credit any fixed‑price carbon credit into the registered person’s FPCC registry account under section 19(2); or[Act 37 of 2022 wef 01/01/2024]
(d)
refusing to revise any assessment relating to the registered person pursuant to section 23,
may appeal against the decision to the Minister.
(2) An appeal under subsection (1) must be made by lodging with the Minister a written notice of appeal within 30 days after the date of service of the Agency’s decision appealed against.
(3) The notice of appeal must provide adequate details of the grounds for the appeal.
(4) For the purpose of determining an appeal, the Minister may require any person to provide to the Minister such information within the person’s knowledge, and any document in the person’s possession or under the person’s control, as the Minister considers relevant to the appeal.
(5) Where the Minister considers that an appeal under subsection (1) involves issues of such nature or complexity that it ought to be considered and determined by persons with particular technical or other specialised knowledge, the Minister may establish an Appeal Panel to consider and determine the appeal.
Effect of appeal, etc.
Open ↗35. An appeal under section 34 does not suspend the effect of the decision appealed against unless otherwise provided in this Act, or allowed by the Minister subject to such conditions as the Minister may impose (including any condition for the provision of security).
Disposal of appeal
Open ↗36.—(1) Upon receipt of a notice of appeal under section 34, the Minister may dismiss the appeal if the Minister considers it to be trivial, frivolous or vexatious.
(2) Upon considering an appeal, the Minister or an Appeal Panel (as the case may be) may determine the appeal by —(a)
confirming, varying or reversing any decision of the Agency on appeal; or
(b)
directing the Agency to reconsider the decision of the Agency on appeal.
(3) Unless section 37 applies, the determination of the Minister or an Appeal Panel under this Part is final.
Appeals to General Division of High Court
Open ↗37.—(1) The appellant or the Agency may appeal to the General Division of the High Court from the decision of the Minister or an Appeal Panel under this Part upon any question of law or of mixed law and fact.[40/2019]
(2) Subsection (1) does not apply where the decision of the Minister or the Appeal Panel results in a change of less than 250 tCO2e × R in the amount of tax charged, where R is the carbon tax rate used to determine the tax chargeable for the emissions year in question.[Act 37 of 2022 wef 01/01/2024]
(3) The procedure governing and the costs of any such appeal to the General Division of the High Court are as provided for in the Rules of Court.[40/2019]
(4) The General Division of the High Court must hear and determine any such appeal and may confirm, vary or annul the decision of the Minister or the Appeal Panel (as the case may be) on appeal and make any further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court considers fit.[40/2019]
(5) There is a further right of appeal from decisions of the General Division of the High Court under this section as exists in the case of decisions made by the General Division of the High Court in the exercise of its original civil jurisdiction.[40/2019]
Division 2 — Appeal Panel
Composition and procedure of Appeal Panel
Open ↗38.—(1) An Appeal Panel established under section 34(5) must comprise at least 3 individuals, at least one of whom has particular technical or other specialised knowledge in respect of the issues in the appeal.
(2) The Minister must appoint one of the individuals of the Appeal Panel as the Chairperson of the Appeal Panel.
(3) In establishing an Appeal Panel, the Minister may provide for —(a)
the terms and conditions of the membership of the Appeal Panel, including the remuneration and allowances (if any) of any member of the Appeal Panel (which are to form part of the expenses of the Agency);
(b)
the procedure to be adopted by the Appeal Panel in considering any appeal referred to it; and
(c)
any other matter that the Minister considers incidental or expedient for the proper and efficient conduct of an appeal by the Appeal Panel.
(4) An Appeal Panel is independent in the performance of its functions.
Powers of Appeal Panel
Open ↗39.—(1) An Appeal Panel has the powers, rights and privileges vested in a District Court on the hearing of an appeal, including —(a)
enforcing the attendance of witnesses and their examination on oath or otherwise;
(b)
compelling the production of documents; and
(c)
awarding any costs or expenses as may be prescribed.
(2) A summons signed by any member of the Appeal Panel authorised by the Appeal Panel for this purpose, is to be equivalent to any formal procedure capable of being issued in an action for enforcing the attendance of witnesses and compelling the production of documents.
(3) A witness before an Appeal Panel is entitled to the same immunities and privileges as if the witness were a witness before a District Court.
(4) Every member of the Appeal Panel, when and so long as the member acts as such, enjoys the same judicial immunity as is enjoyed by a District Judge.
(5) No appeal or proceeding before an Appeal Panel and no act of the Appeal Panel is affected merely because at the relevant time —(a)
there was a vacancy in the membership of the Appeal Panel, including a vacancy arising from a failure to appoint a member;
(b)
there was some defect or irregularity existing in the appointment or continuance in office of an individual purporting to be a member of the Appeal Panel; or
(c)
there was an irregularity in the Appeal Panel’s procedure that does not affect the merits of the determination made.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
