s 50 Constitution of Board of Review
50.—(1) For the purposes of hearing appeals, there is to be a Goods and Services Tax Board of Review consisting of not more than 50 members appointed by the Minister to hold office for such period as may be determined by the Minister and who are eligible for reappointment. (2) The Minister may at any time remove any member of the Board from office without giving any reason. (3) A member may resign his or her office by written notice to the Minister. (4) The Minister may appoint from among the members of the Board —(a) a Chairperson of the Board; and (b) such number of Deputy Chairpersons of the Board as the Minister thinks fit. (4A) No person may be appointed as Chairperson of the Board or Deputy Chairperson of the Board unless he or she is either qualified to be a District Judge or is a public accountant within the meaning of the Accountants Act 2004. (4B) The Minister may appoint any Deputy Chairperson of the Board as a temporary Chairperson of the Board during the temporary incapacity (from illness or otherwise) or absence of the Chairperson of the Board.[Act 33 of 2022 wef 21/08/2023] (5) The Minister may appoint one or more secretaries to the Board and such other officers of the Board as may be necessary. (6) All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members of the Board appointed by the Chairperson of the Board, at least one of whom must be the Chairperson of the Board or a Deputy Chairperson of the Board.[Act 33 of 2022 wef 21/08/2023] (6A) However, the Chairperson of the Board may, having regard to the facts and circumstances of a particular case, appoint a single member of the Board, being the Chairperson or a Deputy Chairperson of the Board, to exercise, discharge and perform the powers, functions and duties of the Board for that case.[Act 33 of 2022 wef 21/08/2023] (7) Any act, finding or decision of any such committee or member is deemed to be the act, finding or decision of the Board, and (unless the context otherwise requires) any reference to the Board in this Act is to such committee or member.[Act 33 of 2022 wef 21/08/2023] (7A) The secretary must inform each member appointed under subsection (6) or (6A) of his or her appointment, and it is the duty of the member to attend any proceedings specified by the secretary.[Act 33 of 2022 wef 21/08/2023] (8) All matters coming before the Board or a committee of the Board at any sitting thereof must be decided by a majority of votes of the members of the Board present and, in the event of an equality of votes, the Chairperson of the Board, the Deputy Chairperson of the Board or such other member as may be presiding (as the case may be) has a second or casting vote. (8A) [Deleted by Act 33 of 2022 wef 21/08/2023] (8B) [Deleted by Act 33 of 2022 wef 21/08/2023] (9) Members of the Board are entitled to receive such fees and allowances as the Minister may determine.[Act 33 of 2022 wef 21/08/2023] (10) The Minister may make regulations —(a) prescribing any matter required or permitted to be prescribed under this Part; (b) providing for the form and manner in which appeals are to be made to the Board; (c) providing for when an objection to the appointment of a member under subsection (6) or (6A) to hear an appeal may be made, and how such objection is to be dealt with; (d) providing for the procedure to be adopted by the Board for the Board’s meetings and for proceedings before the Board, and the records to be kept by the Board; (e) prescribing the fees to be paid in respect of any appeal under this Part; (f) prescribing the costs in respect of appeals to the Board; (g) providing for any matter which the Minister considers incidental or expedient for the proper and efficient conduct of proceedings before the Board; (h) providing that the Chairperson or a Deputy Chairperson of the Board may issue directions for carrying out any regulations; and (i) providing for any other matter that is necessary or convenient for carrying out or giving effect to the provisions of this Part.[Act 33 of 2022 wef 21/08/2023]