Statute Details
- Title: Fees (Income Tax) Order
- Act Code: FeA1920-OR38
- Legislative Type: Subsidiary legislation (sl)
- Authorising Act: Fees Act (Chapter 106, Sections 2 and 9)
- Citation: Fees (Income Tax) Order (O 38; G.N. No. S 170/2002)
- Revised Edition: 2004 RevEd (29 February 2004)
- Commencement (as shown in extract): 1 May 2002
- Current version status: Current version as at 27 March 2026
- Key Provisions:
- Section 2: Imposes fees payable to the Comptroller of Income Tax for matters listed in the Schedule.
- Section 3: Discretionary remission of fees (wholly or in part) by the Comptroller.
- Schedule: Sets out the “matters” in the first column and the corresponding fee amounts in the second column.
What Is This Legislation About?
The Fees (Income Tax) Order is a piece of Singapore subsidiary legislation that establishes the specific fees payable to the Comptroller of Income Tax in connection with defined income tax-related matters. In practical terms, it tells taxpayers (and their advisers) two things: (1) what income tax processes or services attract a fee, and (2) how much those fees are.
While the broader framework for fees in Singapore is set out in the Fees Act, the Fees (Income Tax) Order is the instrument that operationalises that framework for the income tax context. It does not itself create the underlying tax obligations (those come from the Income Tax Act and related rules). Instead, it focuses on the administrative cost-recovery side of tax administration—charging fees for specified actions or applications handled by the Comptroller.
The Order also provides a mechanism for relief. Section 3 empowers the Comptroller of Income Tax to remit fees, wholly or partially, at his discretion. This is important for practitioners because it introduces an avenue to reduce or eliminate fees in appropriate circumstances, even where a fee is otherwise payable under the Schedule.
What Are the Key Provisions?
Section 1 (Citation) is straightforward: it provides the short title by which the Order may be cited. For lawyers, this matters mainly for accurate referencing in submissions, correspondence, and compliance checklists.
Section 2 (Fees) is the core charging provision. It states that, subject to paragraph 3, there shall be payable to the Comptroller of Income Tax, in respect of the matters set out in the first column of the Schedule, the fees set out opposite thereto in the second column. The legal effect is that the Schedule effectively functions as the “price list” for specified income tax-related matters.
From a practitioner’s perspective, Section 2 is best read together with the Schedule. The Schedule identifies the relevant “matters” (for example, particular applications, filings, or administrative actions) and the corresponding fee amounts. The phrase “in respect of the matters set out” indicates that the fee obligation is tied to the occurrence of the specified matter, not merely to the taxpayer’s status. Accordingly, determining whether a fee is payable requires careful mapping between the taxpayer’s intended action and the Schedule’s listed matters.
Section 3 (Remission of fees) provides discretionary relief. It states that the Comptroller of Income Tax may, in his discretion, remit wholly or in part the fees payable under the Order. This provision is significant because it introduces flexibility into what is otherwise a fixed-fee regime. It also means that even where the Schedule indicates a fee is payable, the Comptroller may reduce or waive it depending on the circumstances.
Although the extract does not specify criteria for remission, the discretionary nature of Section 3 is legally important. Discretion means the Comptroller is not automatically obliged to remit; rather, remission depends on the Comptroller’s assessment. For practitioners, this translates into a need for well-prepared supporting facts and, where relevant, a structured request for remission. The legal strategy typically involves (i) identifying the fee that would otherwise apply under the Schedule, (ii) presenting the factual basis for remission, and (iii) ensuring the request is made in a timely and procedurally appropriate manner consistent with how the Comptroller processes fee-related matters.
Interaction between Sections 2 and 3 is also worth emphasising. Section 2 is expressly “subject to paragraph 3,” meaning that the remission power can override the default fee obligation. In other words, the fee is payable unless and until remission is granted (wholly or partially). This structure is common in fee legislation: it preserves the baseline charge while allowing relief in deserving cases.
How Is This Legislation Structured?
The Fees (Income Tax) Order is structured as a short instrument with a small number of operative provisions and a Schedule that contains the substantive fee table.
Sections: The Order contains three sections in the extract: (1) Citation, (2) Fees, and (3) Remission of fees. These sections are concise and rely on the Schedule for the detailed fee amounts.
Schedule: The Schedule is the principal substantive component. It is arranged in two columns: the first column lists the “matters” for which fees are payable, and the second column sets out the corresponding fees. Practitioners should treat the Schedule as the authoritative reference point for fee quantification.
Legislative history and amendments: The timeline indicates multiple amendments over the years (including amendments by S 128/2012, S 779/2013, S 315/2016, and S 552/2019). This is relevant for compliance because fee amounts and/or the scope of “matters” may change over time. Lawyers should therefore verify the version applicable to the relevant period or transaction date, particularly where a fee is assessed or paid in connection with an event that occurred before an amendment took effect.
Who Does This Legislation Apply To?
The Fees (Income Tax) Order applies to persons who engage with the Comptroller of Income Tax in relation to the “matters” listed in the Schedule. In practice, this includes taxpayers and their authorised representatives (such as tax agents, corporate secretaries, and legal advisers) who submit applications, requests, or other administrative actions that trigger the fee regime.
Because the Order is directed to fees payable “to the Comptroller of Income Tax,” the immediate legal beneficiary is the tax administration. However, the practical burden falls on the taxpayer or applicant who initiates or is associated with the relevant matter. The Order does not generally distinguish between individuals and companies in the extract; instead, it focuses on the type of matter. Therefore, applicability is determined by the nature of the action rather than by the taxpayer’s legal form.
Additionally, Section 3’s remission power applies to the same fee obligations. Any taxpayer or applicant facing a fee under the Schedule may request remission, subject to the Comptroller’s discretion.
Why Is This Legislation Important?
Although the Fees (Income Tax) Order is short, it has real operational impact. For practitioners, fees can affect the cost-benefit analysis of pursuing certain administrative steps. In some cases, the fee may be a minor administrative cost; in others, it may be material—particularly where multiple applications or repeated filings are required.
From a compliance standpoint, the Order provides certainty: it specifies that fees are payable for defined matters and sets the amounts in the Schedule. This reduces ambiguity and helps advisers budget and plan. It also supports procedural discipline: if a fee is required for a particular application, failing to account for it may delay processing or create avoidable administrative friction.
Section 3 adds an important relief valve. Discretionary remission can be strategically relevant where a taxpayer faces hardship, where there are mitigating circumstances, or where the fee burden would be disproportionate. While the discretion is not automatic, the existence of a remission mechanism means practitioners should consider whether a remission request is appropriate in the circumstances—especially in cases involving vulnerable taxpayers, genuine administrative errors, or other compelling factors.
Finally, the legislative history underscores the need for version control. Because the Order has been amended multiple times, lawyers should confirm the applicable fee schedule for the relevant timeframe. This is particularly important when advising on retrospective matters, disputes over fees, or situations where the taxpayer’s action spans amendment dates.
Related Legislation
- Fees Act (Chapter 106, Sections 2 and 9) — the authorising legislation for fee-making powers.
- Income Tax Act — the primary legislation governing income tax obligations (not directly amended by this Order, but relevant to the underlying tax administration context).
Source Documents
This article provides an overview of the Fees (Income Tax) Order for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.