§ 83 — Proceedings before Board

83.—(1) Subject to subsections (2) and (3), all proceedings before the Board must be heard in private.[32/2019]

[Act 25 of 2021 wef 01/04/2022]

(2) Where the Comptroller or the taxpayer applies to the Board that the proceedings be heard by way of a hearing open to the public, the Board may direct that the proceedings be so heard, despite any objection from the other party to the proceedings.[32/2019]

(3) Where in the opinion of the Board any proceedings heard in private ought to be reported, the Board may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the taxpayer concerned.[32/2019]

[Act 25 of 2021 wef 01/04/2022]

(4) However, the name of the taxpayer may be disclosed in the publication mentioned in subsection (3) with the taxpayer’s consent.[Act 25 of 2025 wef 08/12/2025]

(5) Subsection (4) applies to any proceedings before the Board that are heard before, on or after the date of commencement of section 41 of the Finance (Income Taxes) Act 2025.[Act 25 of 2025 wef 08/12/2025]

—(1) Subject to subsections (2) and (3), all proceedings before the Board must be heard in private.[32/2019]

[Act 25 of 2021 wef 01/04/2022]

(2) Where the Comptroller or the taxpayer applies to the Board that the proceedings be heard by way of a hearing open to the public, the Board may direct that the proceedings be so heard, despite any objection from the other party to the proceedings.[32/2019]

(3) Where in the opinion of the Board any proceedings heard in private ought to be reported, the Board may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the taxpayer concerned.[32/2019]

[Act 25 of 2021 wef 01/04/2022]

(4) However, the name of the taxpayer may be disclosed in the publication mentioned in subsection (3) with the taxpayer’s consent.[Act 25 of 2025 wef 08/12/2025]

(5) Subsection (4) applies to any proceedings before the Board that are heard before, on or after the date of commencement of section 41 of the Finance (Income Taxes) Act 2025.[Act 25 of 2025 wef 08/12/2025]