Short answer: A company that thinks a law firm’s bill is too high can apply to court under section 120 of the Legal Profession Act 1966 for the bill to be assessed by a Registrar. Apply within 12 months after the bill is delivered and before paying it. A signed contentious business agreement usually excludes assessment.
Disputing a lawyer’s bill in Singapore is usually about numbers, not blame: a final invoice comes in well above the estimate and the directors want an independent check before paying. The court can order the bill to be assessed (formerly “taxed”) by a Registrar. This guide covers the legal basis, deadlines, fee agreements, the one-sixth rule and what your finance team should prepare.
Key facts at a glance
- The client company, or any person liable to pay the bill, may apply for an order for assessment of a delivered bill at any time within 12 months from delivery (Legal Profession Act 1966, section 120(1)).
- After 12 months from delivery, or after the bill is paid, an order is made only on notice to the solicitor and if special circumstances are proved (section 122).
- If the assessed bill is less by a sixth part than the bill delivered, the solicitor pays the costs of the order and assessment; otherwise the client usually does (section 128(1)).
- A written agreement on costs for contentious business, signed by the client, takes the solicitor’s costs outside assessment, although the court can set it aside if it is unfair or unreasonable (sections 111 to 113).
- On assessment of a bill to the solicitor’s own client, costs are assessed on the indemnity basis, with presumptions that favour costs the client approved (Rules of Court 2021, Order 21, Rule 23).
Raffles Corporate Services works with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice. This article is general information only and is not legal advice.
What does it mean to have a solicitor’s bill assessed?
Assessment is a court process in which a Registrar examines a solicitor’s bill to their own client, item by item, and certifies the amount properly payable. It replaces the old term “taxation”, and the Legal Profession Act 1966 now uses “assessment” throughout Part 9.
This is solicitor and client costs, which differs from party and party costs, the amount a losing side is ordered to pay the winner. The Registrar decides whether the work was reasonably done and the charge reasonable, not who is to blame.
Assessment is available for both main kinds of legal work:
- Contentious business, which section 2(1) of the Act defines as business done in or for the purposes of proceedings begun before a court or an arbitrator.
- Non-contentious business, such as transactional and advisory work, where the Legal Profession (Solicitors’ Remuneration) Order requires a fee that is fair and reasonable having regard to factors such as complexity, value, skill and time spent.
Do you have to go to court? The alternatives
Not always. Many fee queries are settled once the firm explains or adjusts the bill. Three routes come before, or instead of, a court application:
- Ask for a breakdown: time records, work done by stage and disbursements, and raise specific items.
- Agree to assessment without an order. Where the solicitor and client both consent, the Registrar may assess the bill even though there is no order (section 120(3)).
- Use the Law Society’s Cost Dispute Resolve scheme. It covers disputes on party and party costs and on solicitor and client costs, but only where both parties consent. Each party pays half the prescribed fees; if mediation fails, the appointed person may continue as arbitrator, and the award is final and binding, with no appeal to the courts under the scheme’s rules. The rules and forms are on the Law Society’s Cost Dispute Resolve page.
See also our guide to mediation before litigation.
Which laws govern disputing a lawyer’s bill in Singapore?
The main rules are in Parts 8, 8A and 9 of the Legal Profession Act 1966, with the procedure in Order 21 of the Rules of Court 2021. The Solicitors’ Remuneration Order sets the standard for non-contentious fees.
| Source | What it says |
|---|---|
| Legal Profession Act 1966, section 120 | Who may apply for an order for assessment, by originating application or by summons in a pending action, and the 12-month window |
| Section 118 | A solicitor must wait one month after delivering a signed bill before suing for fees |
| Sections 121 to 124 | Fixed costs of obtaining the order (S$25, or S$150 if a party holds out); the time bar after 12 months or payment; the client’s submission to pay; delivery of the bill and papers |
| Sections 126 to 128 | Bills drawn and assessed under the Rules of Court; interest on improperly retained money; the one-sixth rule on the costs of assessment and the Registrar’s certificate |
| Sections 109, 111 to 115 and 115B to 115F | Written fee agreements for non-contentious work, contentious business agreements and conditional fee agreements, and when the court can examine or set them aside |
| Rules of Court 2021, Order 21, Rules 14 and 17 to 28 | Notice of the assessment, form of the bill, indemnity basis for a solicitor’s own client, interim and final certificates, and review by a Judge |
| Legal Profession (Solicitors’ Remuneration) Order, paragraphs 2 and 5 | Fair and reasonable standard for non-contentious fees; interest at the judgment debt rate from one month after the solicitor’s demand for payment |
Who can apply, and when must the company act?
The company as client (the “party chargeable”), or any person liable to pay the bill, can apply at any time within 12 months from delivery of the bill. The solicitor can also apply, after one calendar month and within 12 months from delivery (section 120(1)).
Timing matters most. Under section 122, after 12 months from delivery, or after payment, an order is made only on notice to the solicitor and under special circumstances proved to the court. Paying first and querying later turns an application as of right into one the company must justify.
The application must, unless the bill has already been paid, contain a submission by the company to pay the amount of the bill once assessed (section 123). If the company has not yet received a proper bill, it can apply for an order that the solicitor deliver one, together with any of the company’s deeds, documents or papers, subject to any lien the solicitor may have (section 124).
Does a written fee agreement stop the bill from being assessed?
Often, yes, so read the engagement letter before anything else. The effect depends on the type of work and the type of agreement.
| Type of agreement | Effect on assessment |
|---|---|
| Contentious business agreement in writing, signed by the client (section 111) | The solicitor’s costs are not subject to assessment (section 112(4)). Any question about the agreement’s validity or effect goes to the court by originating application; if the court finds it unfair or unreasonable, it may declare it void and direct assessment as if there were no agreement (section 113(2) to (5)). |
| Reopening a contentious agreement after payment | Within 12 months after the agreed amount is paid, the payer may apply and the court may, if special circumstances require it, reopen the agreement, order assessment and order a refund (section 113(7)). |
| Non-contentious agreement in writing, signed by the client or its agent (section 109) | It may be sued on or set aside like an ordinary contract. If the solicitor relies on it in an assessment and the client objects that it is unfair or unreasonable, the court may cancel it or reduce the amount payable (section 109(6)). |
| Conditional fee agreement for prescribed proceedings (Part 8A) | Costs are not subject to assessment (section 115C(5)), but the court may examine the agreement and, within 12 months after a payment, reopen it in special circumstances (section 115D). |
How does a company apply for assessment, step by step?
A new law firm files the application for the company, and the Registrar fixes and conducts the assessment. Court proceedings are conducted by a Singapore Advocate and Solicitor acting for the company.
- Record the date the bill was delivered and diarise the 12-month deadline. Do not pay the disputed bill in the meantime unless your solicitor advises a part payment.
- Check the engagement letter for a signed fee agreement, an estimate, a cap or a stage budget.
- Ask the firm for a breakdown, and whether it will consent to assessment without an order or to the Law Society’s scheme.
- If not, pass a directors’ resolution authorising the application and appointing a law firm to act. Our guide on preparing written resolutions covers the paperwork.
- The new solicitor files an originating application, or a summons if there is a pending action, for an order for assessment, including the company’s submission to pay the assessed amount (sections 120 and 123).
- The Registrar gives at least 14 days’ notice of the date and time of the assessment (Order 21, Rule 18), and the bill of costs is exchanged (Rule 19).
- At the assessment, the Registrar considers the bill on the indemnity basis with the presumptions in Order 21, Rule 23, and certifies what is due to or from the solicitor (section 128(2)).
Note the risk: on assessment the solicitor may present a larger bill, and the Registrar may allow more than the bill first delivered (Order 21, Rule 23(4) and (5)).
What documents will the company need?
The Registrar works from the bill of costs and the evidence of what was agreed and done. In contentious matters the bill must set out enough information for the Registrar to apply the factors in Order 21, Rule 2(2), with a succinct narrative of the issues (Rule 20(6)).
| Document | Why it matters |
|---|---|
| Engagement letter, terms of business and any signed fee agreement | Decides whether assessment is available and what rates or caps apply |
| The disputed bill, with proof of the date and manner of delivery | Starts the 12-month period under section 120(1) |
| Fee estimates, budgets and change notices from the firm | Shows what the company approved, which matters under the Rule 23 presumptions |
| Interim invoices and proof of payment | Shows what is paid and whether section 122 applies |
| Instructions and emails with the firm | Shows what work was authorised and whether unusual costs were flagged |
| Court orders and costs orders in the underlying case | Separates party and party costs recovered from the solicitor and client bill |
| Directors’ resolution authorising the application | Confirms who instructs the new law firm and can agree a settlement |
How long does it take, and what does it cost?
The statute fixes the deadlines and the costs of obtaining the order; how long the assessment takes depends on the bill and the Registrar’s timetable.
| Stage | Timing | Cost and assumptions |
|---|---|---|
| Company’s application for assessment | Within 12 months from delivery, and before payment (sections 120 and 122) | Costs of obtaining the order fixed at S$25, or S$150 if a party holds out, excluding court fees and disbursements (section 121) |
| Notice of the assessment | At least 14 days before the appointed date (Order 21, Rule 18) | None |
| Assessment hearing | As fixed by the Registrar | Costs of the order and assessment follow the one-sixth rule below |
| Review by a Judge | Within 14 days after the Registrar’s decision (Order 21, Rule 27) | Your solicitor’s fees for the summons |
The one-sixth rule in section 128(1) decides who pays the costs of the order and the assessment, except where the order was made after 12 months. If the assessed bill is less by a sixth part than the bill delivered, the solicitor pays. If not, the client pays, if it applied or attended. On a bill of S$60,000, for example, one sixth is S$10,000, so the question is whether the Registrar takes about that much off the bill. Assumptions: a Singapore company, a bill delivered within the last 12 months, no signed contentious business agreement. Court filing fees are set in the Fourth Schedule to the Rules of Court 2021; our guide to court fees in Singapore explains how they work.
What does the company secretary or finance team do, and what does the solicitor do?
The company secretary and finance team supply the records and the board approval. A Singapore Advocate and Solicitor advises on the fee agreement, files the application and appears before the Registrar.
| Company secretary, finance team or CSP | Singapore Advocate and Solicitor |
|---|---|
| Keeps signed engagement letters, estimates and invoices in one file for each matter | Advises whether a fee agreement excludes assessment or can be challenged |
| Logs the delivery date of every legal bill and flags the 12-month date | Drafts and files the originating application or summons with the submission to pay |
| Holds the disputed invoice in accounts payable and stops automatic payment | Prepares objections to items in the bill and attends the assessment |
| Prepares the directors’ resolution authorising the application | Applies for review within 14 days if needed |
See also our guide to record retention under section 199. Raffles Corporate Services does not give legal advice or act in court; a law firm from our panel handles any application. If you are unsure whether to pay, speak to a lawyer before the 12 months run out.
What happens after the bill is assessed?
The Registrar certifies the amount due, and that certificate, unless set aside, is conclusive as to the costs allowed (Order 21, Rule 26). The company then pays the assessed amount, or receives a refund if it has overpaid.
- Certificate. Once the bill is assessed, the solicitor applies for the Registrar’s certificate (Rule 25). Where the order contains the company’s submission to pay, the solicitor may apply for an enforcement order after 48 hours if no review is sought (Rule 26).
- Refund. If it appears the solicitor will owe the client money in any event, the Registrar may issue an interim certificate, and the court may order that amount paid to the client or into court (Rule 14(2) and (3)). The Registrar may also allow interest on client money improperly retained (section 127).
- Review. A party dissatisfied with the Registrar’s decision on any item may apply to a Judge within 14 days (Rule 27).
- Interest. For non-contentious work, a solicitor may charge interest at the judgment debt rate from one month after demanding payment, so pay the undisputed part promptly.
No ACRA lodgement is needed. Record the assessed fee or refund in the accounts and file the certificate with the invoice. Our free tools help with the related tax and filing dates.
What are the common mistakes when disputing a law firm’s bill?
Most problems come from timing and unread engagement terms.
- Paying first and querying later. Payment, like the passing of 12 months, means an order is made only under special circumstances (section 122).
- Missing the 12-month window while negotiating. Diarise it on the day the bill arrives.
- Ignoring a signed fee agreement. A contentious business agreement takes the costs outside assessment; the route is a challenge to the agreement itself under section 113.
- Assuming the bill can only go down. The Registrar may allow more than the bill delivered (Order 21, Rule 23(5)).
- Disputing the bill without board authority.
Frequently asked questions
Is “taxation” of a bill the same as “assessment”?
Yes. Older judgments and many practitioners still say taxation. The Legal Profession Act 1966, as amended with effect from 1 April 2022, now speaks of assessment of a solicitor’s bill of costs.
Can we still apply if we have already paid the bill?
Possibly, but only on notice to the solicitor and if special circumstances are proved (section 122).
Who pays for the assessment?
Under the one-sixth rule, the solicitor pays the costs of the order and assessment if the assessed bill is less by a sixth part than the bill delivered; otherwise the client usually pays (section 128(1)). The court may make other orders on these costs (section 128(4)).
Can the firm sue us for its fees while we dispute the bill?
Not until one month after delivering a signed bill, unless the court permits (sections 118 and 119).
Does the Law Society decide fee disputes?
Only if both sides agree to its Cost Dispute Resolve scheme, which offers mediation and then binding arbitration. Otherwise the court’s assessment process applies.
Need help with this?
Raffles Corporate Services can handle the ACRA filings, compliance documentation and records for you, and where court proceedings or legal advice are needed, we work with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice.
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Last reviewed: 4 November 2026. The Editorial Team, Raffles Corporate Services.