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Taxation of Bill of Costs
In this section:
- About taxation of costs
- File a Bill of Costs
- At your taxation hearing
File a Bill of Costs
If you are the winning party in a case and are entitled to costs to be taxed, you may begin the taxation proceedings by filing a Bill of Costs within 12 months from the date on which the order for costs to be taxed was made.
You will be known as the receiving party.
The losing party who may be required to pay costs to you is the paying party.
Key facts
Refer to the key facts about how to file and serve a Bill of Costs.
When to file | Within 12 months from the date on which the order for costs to be taxed was made. |
When to serve | Within 2 days after receiving the notice of the date and time for the taxation hearing. |
How to file | Through eLitigation. |
What you will need
You will need to prepare the Bill of Costs according to the relevant forms.
If your case is heard in the State Courts, you will need to prepare (where applicable):
- Bill of Costs for Contentious Business - Trials (Form 18, State Courts Practice Directions).
- Bill of Costs for Contentious Business Other Than Trials (Form 19, State Courts Practice Directions).
- Bill of Costs for Non-Contentious Business (Form 20, State Courts Practice Directions).
You may refer to Part XV of the State Courts Practice Directions on the rules you should follow and samples of Bill of Costs.
If your case is heard in the General Division of the High Court, you will need to prepare (where applicable):
- Bill of Costs for Contentious Business – Trials (Form 16, Supreme Court Practice Directions).
- Bill of Costs for Contentious Business other than Trials (Form 17, Supreme Court Practice Directions).
- Bill of Costs for Non-contentious Business (Form 18, Supreme Court Practice Directions).
You must follow the costs stated in Appendix 2 to Order 59 of the Rules of Court. You may also refer to:
- Part XII of the Supreme Court Practice Directions on the rules you should follow and samples of Bill of Costs.
- Appendix G of the Supreme Court Practice Directions when calculating your costs.
How to file
You may choose to file the Bill of Costs personally or through a lawyer. If you are represented by a lawyer, the Bill of Costs will be filed by your lawyer. If you are representing yourself, you must file the documents through eLitigation at the LawNet & CrimsonLogic Service Bureau.
You must follow the Rules of Court and the State Courts Practice Directions or the Supreme Court Practice Directions to prepare your documents before heading down personally to do the filing.
Estimated fees
Refer to the following to find out the possible fees for filing the Bill of Costs. You may also refer to Appendix B of the Rules of Court for the full list of court fees.
In addition to the fees listed in the table, there are also other fees payable to the LawNet & CrimsonLogic Service Bureau.
Item or service | Fee |
|---|---|
File the Bill of Costs | $50 |
In addition to the fees listed in the table, there are also other fees payable to the LawNet & CrimsonLogic Service Bureau.
Item or service | Fee |
|---|---|
File the Bill of Costs | $100 |
Refer to the following for the fees if your claim is up to $1 million. In addition to the fees listed in the table, there are also other fees payable to the LawNet & CrimsonLogic Service Bureau.
Item or service | Fee |
|---|---|
File the Bill of Costs | $300 |
Refer to the following for the fees if your claim is more than $1 million. In addition to the fees listed in the table, there are also other fees payable to the LawNet & CrimsonLogic Service Bureau.
Item or service | Fee |
|---|---|
File the Bill of Costs | $500 |
After you file
You will be notified by the court of the date and time you will need to attend the taxation hearing.
You must send a copy of the Bill of Costs to the respondent within 2 days after receiving the notice.
If the paying party objects
If the paying party wishes to object to your Bill of Costs, the paying party must file the following documents at least 7 days before the taxation hearing date:
- (For State Courts cases) A Notice of Dispute in accordance with Form 21 of the State Courts Practice Directions.
- (For General Division of the High Court cases) A Notice of Dispute in accordance with Form 19 of the Supreme Court Practice Directions.
Need help?
The information here is for general guidance as the courts do not provide legal advice. If you need further help, you may want to get independent legal advice.
Find out moreResources
Legislation associated with this topic includes Order 59 of the Rules of Court.
Refer to:
- For Supreme Court: Part XII of the Supreme Court Practice Directions for taxation matters and costs.
- For State Courts: Part XV of the State Courts Practice Directions for Bill of Costs for taxation.
Related questions
To claim GST, the GST registration number of the party or law firm claiming will have to be indicated when filing the bill of costs via eLitigation.
The court will generally accept documents filed as long as they appear to be in order on the face of the documents.
Objections to non-compliance with timelines for filing can be raised to the registrar at the taxation hearing for the registrar's consideration and determination.
You may ask your solicitor to draw up a bill of costs to be filed in court for taxation.
You may also wish to make inquiries or seek assistance from the Law Society of Singapore.
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