Singapore Tourism (Cess Collection) Act - Singapore Statutes Online

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Title</b></p><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr1-" class="form-check-input childID" data-id="96321d4c-64c4-4334-9094-75c8d08a54f9" data-id2="96321d4c-64c4-4334-9094-75c8d08a54f9" id="chk96321d4c-64c4-4334-9094-75c8d08a54f9" /> <label for="chk96321d4c-64c4-4334-9094-75c8d08a54f9">1 Short title</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr2-" class="form-check-input childID" data-id="000bc02f-87db-4907-a144-4320442f72d7" data-id2="000bc02f-87db-4907-a144-4320442f72d7" id="chk000bc02f-87db-4907-a144-4320442f72d7" /> <label for="chk000bc02f-87db-4907-a144-4320442f72d7">2 Interpretation</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr3-" class="form-check-input childID" data-id="47db30b9-ea30-4f7f-8f21-50069ddf85ee" data-id2="47db30b9-ea30-4f7f-8f21-50069ddf85ee" id="chk47db30b9-ea30-4f7f-8f21-50069ddf85ee" /> <label for="chk47db30b9-ea30-4f7f-8f21-50069ddf85ee">3 Delegation of functions</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr4-" class="form-check-input childID" data-id="f89de357-5282-4cf1-92de-300f952056e1" data-id2="f89de357-5282-4cf1-92de-300f952056e1" id="chkf89de357-5282-4cf1-92de-300f952056e1" /> <label for="chkf89de357-5282-4cf1-92de-300f952056e1">4 Cess to be paid into Fund</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr5-" class="form-check-input childID" data-id="ed2faa32-b0f7-4cc1-b35a-30ad7d122b31" data-id2="ed2faa32-b0f7-4cc1-b35a-30ad7d122b31" id="chked2faa32-b0f7-4cc1-b35a-30ad7d122b31" /> <label for="chked2faa32-b0f7-4cc1-b35a-30ad7d122b31">5 Imposition of cess</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr6-" class="form-check-input childID" data-id="650dc696-7a6b-497f-9404-392d0b857324" data-id2="650dc696-7a6b-497f-9404-392d0b857324" id="chk650dc696-7a6b-497f-9404-392d0b857324" /> <label for="chk650dc696-7a6b-497f-9404-392d0b857324">6 Person liable to pay cess</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr7-" class="form-check-input childID" data-id="5e1c5e2a-57d1-4deb-b951-4fcf4921b49f" data-id2="5e1c5e2a-57d1-4deb-b951-4fcf4921b49f" id="chk5e1c5e2a-57d1-4deb-b951-4fcf4921b49f" /> <label for="chk5e1c5e2a-57d1-4deb-b951-4fcf4921b49f">7 Recovery of cess from customer</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr8-" class="form-check-input childID" data-id="57384f2d-20b3-41c7-a8c4-2a2e5ea2afa9" data-id2="57384f2d-20b3-41c7-a8c4-2a2e5ea2afa9" id="chk57384f2d-20b3-41c7-a8c4-2a2e5ea2afa9" /> <label for="chk57384f2d-20b3-41c7-a8c4-2a2e5ea2afa9">8 Power of Chief Executive to obtain information</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr9-" class="form-check-input childID" data-id="c32c2641-cafb-4cd8-9885-a6bc1094d729" data-id2="c32c2641-cafb-4cd8-9885-a6bc1094d729" id="chkc32c2641-cafb-4cd8-9885-a6bc1094d729" /> <label for="chkc32c2641-cafb-4cd8-9885-a6bc1094d729">9 Keeping of books of account and giving of receipts</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr10-" class="form-check-input childID" data-id="6587c782-4962-4dd0-8204-e37143856830" data-id2="6587c782-4962-4dd0-8204-e37143856830" id="chk6587c782-4962-4dd0-8204-e37143856830" /> <label for="chk6587c782-4962-4dd0-8204-e37143856830">10 Duty to inform</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr11-" class="form-check-input childID" data-id="5dbab626-deb1-4476-bd40-698ee4558707" data-id2="5dbab626-deb1-4476-bd40-698ee4558707" id="chk5dbab626-deb1-4476-bd40-698ee4558707" /> <label for="chk5dbab626-deb1-4476-bd40-698ee4558707">11 Recovery of cess</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr12-" class="form-check-input childID" data-id="7eeb6a65-1f16-4357-a31c-09eb063f2c42" data-id2="7eeb6a65-1f16-4357-a31c-09eb063f2c42" id="chk7eeb6a65-1f16-4357-a31c-09eb063f2c42" /> <label for="chk7eeb6a65-1f16-4357-a31c-09eb063f2c42">12 Recovery of cess on basis of Board’s estimate</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr13-" class="form-check-input childID" data-id="b84151fb-dbc3-45fc-b1e2-aa29d7e68e50" data-id2="b84151fb-dbc3-45fc-b1e2-aa29d7e68e50" id="chkb84151fb-dbc3-45fc-b1e2-aa29d7e68e50" /> <label for="chkb84151fb-dbc3-45fc-b1e2-aa29d7e68e50">13 Penalty</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr14-" class="form-check-input childID" data-id="9e7b47ed-a504-40dc-b790-e87aa58343ec" data-id2="9e7b47ed-a504-40dc-b790-e87aa58343ec" id="chk9e7b47ed-a504-40dc-b790-e87aa58343ec" /> <label for="chk9e7b47ed-a504-40dc-b790-e87aa58343ec">14 Suit for cess and penalty by Board</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr15-" class="form-check-input childID" data-id="4b613b4d-784f-4c4f-9bf0-ca6af214507a" data-id2="4b613b4d-784f-4c4f-9bf0-ca6af214507a" id="chk4b613b4d-784f-4c4f-9bf0-ca6af214507a" /> <label for="chk4b613b4d-784f-4c4f-9bf0-ca6af214507a">15 Return of cess or penalty overpaid or erroneously paid</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr16-" class="form-check-input childID" data-id="73317381-5e54-44cc-8a3e-40fa095c9563" data-id2="73317381-5e54-44cc-8a3e-40fa095c9563" id="chk73317381-5e54-44cc-8a3e-40fa095c9563" /> <label for="chk73317381-5e54-44cc-8a3e-40fa095c9563">16 Payment of cess short levied or erroneously refunded</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr17-" class="form-check-input childID" data-id="b8e84b50-564d-47d7-924b-f0a003fab2c8" data-id2="b8e84b50-564d-47d7-924b-f0a003fab2c8" id="chkb8e84b50-564d-47d7-924b-f0a003fab2c8" /> <label for="chkb8e84b50-564d-47d7-924b-f0a003fab2c8">17 Incorrect return</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr18-" class="form-check-input childID" data-id="76f8543b-4dee-4b2f-8700-2bf372e3c05a" data-id2="76f8543b-4dee-4b2f-8700-2bf372e3c05a" id="chk76f8543b-4dee-4b2f-8700-2bf372e3c05a" /> <label for="chk76f8543b-4dee-4b2f-8700-2bf372e3c05a">18 Evasion of cess</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr19-" class="form-check-input childID" data-id="3e732981-f654-44e4-94cc-7795afcd0901" data-id2="3e732981-f654-44e4-94cc-7795afcd0901" id="chk3e732981-f654-44e4-94cc-7795afcd0901" /> <label for="chk3e732981-f654-44e4-94cc-7795afcd0901">19 Obstructing officer of Board</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr20-" class="form-check-input childID" data-id="7a1e3317-f800-4c3c-893c-a719efecb4b6" data-id2="7a1e3317-f800-4c3c-893c-a719efecb4b6" id="chk7a1e3317-f800-4c3c-893c-a719efecb4b6" /> <label for="chk7a1e3317-f800-4c3c-893c-a719efecb4b6">20 Power to remit and exempt</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr21-oc1-" class="form-check-input childID" data-id="75dfb99d-d743-4409-851e-2a9c1ce632f7" data-id2="75dfb99d-d743-4409-851e-2a9c1ce632f7" id="chk75dfb99d-d743-4409-851e-2a9c1ce632f7" /> <label for="chk75dfb99d-d743-4409-851e-2a9c1ce632f7">21 Security for payment of cess</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr21-oc2-" class="form-check-input childID" data-id="9eea5c1c-66fa-44db-8965-d87f6778d9f7" data-id2="9eea5c1c-66fa-44db-8965-d87f6778d9f7" id="chk9eea5c1c-66fa-44db-8965-d87f6778d9f7" /> <label for="chk9eea5c1c-66fa-44db-8965-d87f6778d9f7">21 (Repealed)</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr22-" class="form-check-input childID" data-id="ff2fc76a-41ee-42f5-8415-28b93436fcd4" data-id2="ff2fc76a-41ee-42f5-8415-28b93436fcd4" id="chkff2fc76a-41ee-42f5-8415-28b93436fcd4" /> <label for="chkff2fc76a-41ee-42f5-8415-28b93436fcd4">22 Proceedings conducted by officer of Board</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr23-" class="form-check-input childID" data-id="98d6cd27-7bdd-44cd-bbbf-85fb716b289d" data-id2="98d6cd27-7bdd-44cd-bbbf-85fb716b289d" id="chk98d6cd27-7bdd-44cd-bbbf-85fb716b289d" /> <label for="chk98d6cd27-7bdd-44cd-bbbf-85fb716b289d">23 Sanction of Public Prosecutor</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr24-" class="form-check-input childID" data-id="d9646fa1-442b-4ce8-9266-26bfae4faf42" data-id2="d9646fa1-442b-4ce8-9266-26bfae4faf42" id="chkd9646fa1-442b-4ce8-9266-26bfae4faf42" /> <label for="chkd9646fa1-442b-4ce8-9266-26bfae4faf42">24 Priority of case in bankruptcy</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr25-" class="form-check-input childID" data-id="034f0930-9692-49b8-904f-a7e66173276b" data-id2="034f0930-9692-49b8-904f-a7e66173276b" id="chk034f0930-9692-49b8-904f-a7e66173276b" /> <label for="chk034f0930-9692-49b8-904f-a7e66173276b">25 Offence by body corporate</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr26-" class="form-check-input childID" data-id="7f536893-4cbd-4912-9959-33ba2221ae9d" data-id2="7f536893-4cbd-4912-9959-33ba2221ae9d" id="chk7f536893-4cbd-4912-9959-33ba2221ae9d" /> <label for="chk7f536893-4cbd-4912-9959-33ba2221ae9d">26 Regulations</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr27-" class="form-check-input childID" data-id="1c85747a-c634-48fe-8482-dd15c0d9f98d" data-id2="1c85747a-c634-48fe-8482-dd15c0d9f98d" id="chk1c85747a-c634-48fe-8482-dd15c0d9f98d" /> <label for="chk1c85747a-c634-48fe-8482-dd15c0d9f98d">27 Transitional provision</label></div></blockquote><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="Sc1-" id="chk2db93e05-6970-4418-a40b-5f5478973d14" /> <label for="chk2db93e05-6970-4418-a40b-5f5478973d14"><b>FIRST SCHEDULE </b></label></p><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="Sc2-" id="chk50565af1-0c16-4344-aad5-4e407fce350c" /> <label for="chk50565af1-0c16-4344-aad5-4e407fce350c"><b>SECOND SCHEDULE Services and Facilities Provided by Tourist Public Houses</b></label></p><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="xv-" id="chk9210a7ea-9439-4aa7-8075-2361feccebbc" /> <label for="chk9210a7ea-9439-4aa7-8075-2361feccebbc"><b>Legislative History</b></label></p></div> </div> <div class="visible-xs print-btn"> <div class="row"> <div class="col-8 no-side-padding"> <button type="button" class="btn btn-default" data-bind="click: onSelectAllClick">Select All</button> <button type="button" class="btn btn-default" data-bind="click: onClearAllClick">Clear All</button> </div> <div class="col-4 no-side-padding"> <div class="btn-group dropup"> <button type="button" class="btn btn-default" id="mobilePrintMenu" role="button" data-bs-toggle="dropdown" aria-haspopup="true" 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data-bind="visible: Show.Sidebar"> <div id="nav"> <div class="top-left-panel" data-bind="visible: Show.TopLeftPanel" id="topLeftPanel"> <a href="#" data-bind="click: ToggleSidebar" class="right-close-btn hidden-xs hidden-sm" aria-label="Close Table of Content" title="Close Table of Content"> <span class="fa fa-2x fa-close"></span> </a> <div class="legis-title"> <span>Singapore Tourism (Cess Collection) Act</span> </div> <div class="status-row"> <div class="status-caption"> Status:<br />  </div> <div class="status-value"> Not current version<br />(effective from 20 Dec 1997 to 30 Jun 2007) <span class="fa fa-info-circle show-status-info"></span> <div id="statusInfo" style="display: none"><div class="status-info">Please check the legislation timeline to ensure that you are viewing the correct legislation version. See also <a href="https://sso.agc.gov.sg/Help/FAQ#FAQ_21" class="non-ajax">FAQ B3</a>.</div></div> </div> </div> <div class="section-title hidden-xs hidden-sm" data-bind="html: SectionTitle2, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""> </div> <div class="section-title visible-xs visible-sm" data-bind="html: SectionTitle1, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""> </div> </div> <div class="mobile-toolbar-buttons" data-bind="visible: Show.MobileToolbar" id="mobileToolbar" style="display: none"> <div data-bind="visible: Show.SearchWithin" class="search-within-mobile" style="display: none"> <form method="get" action="/Act/STCCA1972/Historical/19971220?DocDate=19971220&ValidDate=19971220&ViewType=Within" data-bind="submit: SubmitSearchWithin"> <div class="input-group has-clear-button"> <button type="button" class="btn btn-default btn-back" data-bind="click: HideSearchWithin"><span class="fa 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id="versionsButton2"> 20 Dec 1997 <span class="fa fa-caret-down"></span> </button> <span>or</span> </div> </div> <div class="row" style="margin-top: 10px;"> <div class="col-6 col-sm-3 no-side-padding" style="padding-right: 5px;">find current version as at</div> <div class="col-6 no-side-padding"> <a href="#" class="btn btn-default datepicker-trigger"> <input type="hidden" id="versionDateHidden" /> 20 Dec 1997   <span class="fa fa-th"></span> </a> </div> </div> </div> </div> </div> <div class="row"> <div id="mobileDocTimeline" class="timeline" style="display: none" data-bind="visible: Show.MobileDocTimeline"> <ul class="left"> <li class="mobile"> <div class="title_top">   </div> <div class="title"><span class="right-arrow"> </span></div> </li> <li class="mobile " data-id="7b0ce90d-7d1c-45dc-8aef-ce0419dab61e"> <div class="timestamp"> <span> <a href="/Act/STCCA1972?ValidDate=20220401&ViewType=Pdf&_=20230321182251" aria-label="Download PDF (137.2 KB)" title="Download PDF (137.2 KB)" data-size=" (137.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/Act/STCCA1972?ValidDate=20220401" rel=""> 01 Apr 2022 </a> </span> </div> <a href="/Act/STCCA1972?ValidDate=20220401" class="timeline-popover" title="Published Date" data-date="11 Oct 2021" aria-label="Published Date" rel=""> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d8ed4107-a7a8-44e2-9ed5-2b5a9ef853fd&SourceValidDate=20220401&SourceTransactionDate=20211011&SourcePublishDate=20211011&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=25&SourceYear=2021" target="_blank">Act 25 of 2021</a> </div> </div> </li> <li class="mobile " data-id="76ffe6ac-4637-4e7b-bacb-8c8384b25aa7"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20211231?DocDate=20211011&ValidDate=20211231&ViewType=Pdf&_=20230321182251" aria-label="Download PDF (136.2 KB)" title="Download PDF (136.2 KB)" data-size=" (136.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/Act/STCCA1972/Historical/20211231?DocDate=20211011&ValidDate=20211231" rel="nofollow"> 31 Dec 2021 </a> </span> </div> <a href="/Act/STCCA1972/Historical/20211231?DocDate=20211011&ValidDate=20211231" class="timeline-popover" title="Published Date" data-date="31 Dec 2021" aria-label="Published Date" rel="nofollow"> <div class="status"> </div> </a> <div class="group_status"> <div> <span> 2020 RevEd </span> </div> </div> </li> <li class="mobile " data-id="e2e8b78b-05c3-40d5-ae6e-6b8af63d64da"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20200730?DocDate=20211231&ValidDate=20200730&ViewType=Pdf&_=20230727133939" aria-label="Download PDF (132.7 KB)" title="Download PDF (132.7 KB)" data-size=" (132.7 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/Act/STCCA1972/Historical/20200730?DocDate=20211231&ValidDate=20200730" rel="nofollow"> 30 Jul 2020 </a> </span> </div> <a href="/Act/STCCA1972/Historical/20200730?DocDate=20211231&ValidDate=20200730" class="timeline-popover" title="Published Date" data-date="07 Nov 2018" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=b7e2cf3a-c0a3-4932-bbfb-e5d889b5a5dd&SourceValidDate=20200730&SourceTransactionDate=20181107&SourcePublishDate=20181107&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=40&SourceYear=2018" target="_blank">Act 40 of 2018</a> </div> </div> </li> <li class="mobile " data-id="36887d82-ade1-4254-b27d-eb22463a8b7d"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20180906?DocDate=20181107&ValidDate=20180906&ViewType=Pdf&_=20230420110143" aria-label="Download PDF (136.2 KB)" title="Download PDF (136.2 KB)" data-size=" (136.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/Act/STCCA1972/Historical/20180906?DocDate=20181107&ValidDate=20180906" rel="nofollow"> 06 Sep 2018 </a> </span> </div> <a href="/Act/STCCA1972/Historical/20180906?DocDate=20181107&ValidDate=20180906" class="timeline-popover" title="Published Date" data-date="20 Aug 2018" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=69b0669e-0f77-49ce-87e7-a1da64a47ff7&SourceValidDate=20180906&SourceTransactionDate=20180820&SourcePublishDate=20180820&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=28&SourceYear=2018" target="_blank">Act 28 of 2018</a> </div> </div> </li> <li class="mobile " data-id="c5962250-7f64-408c-991d-20adcd42b8c1"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20160610?DocDate=20180820&ValidDate=20160610&ViewType=Pdf&_=20230420110143" aria-label="Download PDF (126.0 KB)" title="Download PDF (126.0 KB)" data-size=" (126.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/Act/STCCA1972/Historical/20160610?DocDate=20180820&ValidDate=20160610" rel="nofollow"> 10 Jun 2016 </a> </span> </div> <a href="/Act/STCCA1972/Historical/20160610?DocDate=20180820&ValidDate=20160610" class="timeline-popover" title="Published Date" data-date="07 Jun 2016" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=730cbe69-cef0-451b-8682-80241d070c1d&SourceValidDate=20160610&SourceTransactionDate=20160607&SourcePublishDate=20160607&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=16&SourceYear=2016" target="_blank">Act 16 of 2016</a> </div> </div> </li> <li class="mobile " data-id="8c3b46f3-8996-4dfe-992f-cfda701c4f49"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20110102?DocDate=20160607&ValidDate=20110102&ViewType=Pdf&_=20230420110143" aria-label="Download PDF (125.4 KB)" title="Download PDF (125.4 KB)" data-size=" (125.4 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> <a href="/Act/STCCA1972/Historical/20110102?DocDate=20160607&ValidDate=20110102" rel="nofollow"> 02 Jan 2011 </a> </span> </div> <a href="/Act/STCCA1972/Historical/20110102?DocDate=20160607&ValidDate=20110102" class="timeline-popover" title="Published Date" data-date="21 Jun 2010" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=3b4efefc-6d61-43ac-8b1c-8ccd8b86a972&SourceValidDate=20110102&SourceTransactionDate=20100621&SourcePublishDate=20100621&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=15&SourceYear=2010" target="_blank">Act 15 of 2010</a> </div> </div> </li> <li class="mobile " data-id="0047dfdb-a9b0-493c-8c25-05530f937013"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20080919?DocDate=20100621&ValidDate=20080919" rel="nofollow"> 19 Sep 2008 </a> </span> </div> <a href="/Act/STCCA1972/Historical/20080919?DocDate=20100621&ValidDate=20080919" class="timeline-popover" title="Published Date" data-date="20 Dec 1997" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=65bc9f25-4eef-455f-bc07-6634971e464e&SourceValidDate=20080919&SourceTransactionDate=19971220&SourcePublishDate=19971220&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=16&SourceYear=2008" target="_blank">Act 16 of 2008</a> </div> </div> </li> <li class="mobile " data-id="17896e74-7232-439a-9289-06fe3660b76b"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20070701?DocDate=19971220&ValidDate=20070701" rel="nofollow"> 01 Jul 2007 </a> </span> </div> <a href="/Act/STCCA1972/Historical/20070701?DocDate=19971220&ValidDate=20070701" class="timeline-popover" title="Published Date" data-date="20 Dec 1997" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=a05a82d6-6d9f-4fee-8ff4-92a912d1793d&SourceValidDate=20070701&SourceTransactionDate=19971220&SourcePublishDate=19971220&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=sl&SourceNo=197&SourceYear=2007" target="_blank">S 197/2007</a> </div> </div> </li> <li class="mobile selected" data-id="d41bb97d-10ad-4095-bbca-f38235917df6"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19971220?DocDate=19971220&ValidDate=19971220" rel="nofollow"> 20 Dec 1997 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19971220?DocDate=19971220&ValidDate=19971220" class="timeline-popover" title="Published Date" data-date="20 Dec 1997" aria-label="Published Date" rel="nofollow"> <div class="status"> <span class="dot_selected"></span> </div> </a> <div class="group_status"> <div> <span> 1997 RevEd </span> </div> </div> </li> <li class="mobile " data-id="2874b917-f61e-427e-941b-80e5a58fb8bc"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19971120?DocDate=19971220&ValidDate=19971120" rel="nofollow"> 20 Nov 1997 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19971120?DocDate=19971220&ValidDate=19971120" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7ba6222f-a873-455a-8079-f9991e1d998f&SourceValidDate=19971120&SourceTransactionDate=19870330&SourcePublishDate=19870330&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=9&SourceYear=1997" target="_blank">Act 9 of 1997</a> </div> </div> </li> <li class="mobile " data-id="465982bf-3703-47ac-b1cf-b3948a5abbfa"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19940401?DocDate=19870330&ValidDate=19940401" rel="nofollow"> 01 Apr 1994 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19940401?DocDate=19870330&ValidDate=19940401" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 98/1994 </span> </div> </div> </li> <li class="mobile " data-id="adb3f5a9-fed9-49a4-b69a-0ec75fdc3033"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19931126?DocDate=19870330&ValidDate=19931126" rel="nofollow"> 26 Nov 1993 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19931126?DocDate=19870330&ValidDate=19931126" class="timeline-popover" title="Published Date" data-date="29 Oct 1993" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7f610073-8fb3-4560-b725-cc01ea725387&SourceValidDate=19931126&SourceTransactionDate=19931029&SourcePublishDate=19931029&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=31&SourceYear=1993" target="_blank">Act 31 of 1993</a> </div> </div> </li> <li class="mobile " data-id="b117690d-113a-4016-89dd-d694742b8f72"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19920401?DocDate=19870330&ValidDate=19920401" rel="nofollow"> 01 Apr 1992 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19920401?DocDate=19870330&ValidDate=19920401" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 82/1992 </span> </div> </div> </li> <li class="mobile " data-id="e4868423-7de1-4d64-ba8f-57296db835c7"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19910401?DocDate=19870330&ValidDate=19910401" rel="nofollow"> 01 Apr 1991 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19910401?DocDate=19870330&ValidDate=19910401" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 111/1991 </span> </div> </div> </li> <li class="mobile " data-id="2b0ccfdf-5518-4910-a5f5-dcb04e6b55b1"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19900101?DocDate=19870330&ValidDate=19900101" rel="nofollow"> 01 Jan 1990 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19900101?DocDate=19870330&ValidDate=19900101" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 461/1989 </span> </div> </div> </li> <li class="mobile " data-id="9cc682bc-9c3d-477c-8d99-54619c32fb16"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19870330?DocDate=19870330&ValidDate=19870330" rel="nofollow"> 30 Mar 1987 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19870330?DocDate=19870330&ValidDate=19870330" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status"> </div> </a> <div class="group_status"> <div> <span> 1985 RevEd </span> </div> </div> </li> </ul> </div> <div id="mobileProvTimeline" class="timeline" style="display: none" data-bind="visible: Show.MobileProvTimeline"> <ul class="left"> <li class="mobile"> <div class="title_top">   </div> <div class="title"><span class="right-arrow"> </span></div> </li> </ul> </div> </div> </div> <div class="toc-panel" data-bind="visible: Show.Toc" style="display: none;" id="tocPanel"> <div class="toc-title" id="tocTitle"> Table of Contents <a href="#" data-bind="click: HideMobileToc" class="right-close-btn visible-xs visible-sm"> <span class="fa fa-2x fa-close"></span> </a> </div> <div id="tocNav" class="scrollable-panel"> <nav id="toc" class="navbar navbar-light bg-white flex-column align-items-stretch toc"> <a class="nav-link" href="#top"> <b> Singapore Tourism (Cess Collection) Act <br /> (CHAPTER 305C) </b> </a> <a class="nav-link" href="#al-"> <b>Long Title</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr1-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr1-" name="item" id="tocItem4" title="1" />  </div> <span> 1 Short title </span> </a> <a class="nav-link " href="#pr2-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr2-" name="item" id="tocItem5" title="2" />  </div> <span> 2 Interpretation </span> </a> <a class="nav-link " href="#pr3-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr3-" name="item" id="tocItem6" title="3" />  </div> <span> 3 Delegation of functions </span> </a> <a class="nav-link " href="#pr4-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr4-" name="item" id="tocItem7" title="4" />  </div> <span> 4 Cess to be paid into Fund </span> </a> <a class="nav-link " href="#pr5-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr5-" name="item" id="tocItem8" title="5" />  </div> <span> 5 Imposition of cess </span> </a> <a class="nav-link " href="#pr6-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr6-" name="item" id="tocItem9" title="6" />  </div> <span> 6 Person liable to pay cess </span> </a> <a class="nav-link " href="#pr7-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr7-" name="item" id="tocItem10" title="7" />  </div> <span> 7 Recovery of cess from customer </span> </a> <a class="nav-link " href="#pr8-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr8-" name="item" id="tocItem11" title="8" />  </div> <span> 8 Power of Chief Executive to obtain information </span> </a> <a class="nav-link " href="#pr9-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr9-" name="item" id="tocItem12" title="9" />  </div> <span> 9 Keeping of books of account and giving of receipts </span> </a> <a class="nav-link " href="#pr10-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr10-" name="item" id="tocItem13" title="10" />  </div> <span> 10 Duty to inform </span> </a> <a class="nav-link " href="#pr11-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr11-" name="item" id="tocItem14" title="11" />  </div> <span> 11 Recovery of cess </span> </a> <a class="nav-link " href="#pr12-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr12-" name="item" id="tocItem15" title="12" />  </div> <span> 12 Recovery of cess on basis of Board’s estimate </span> </a> <a class="nav-link " href="#pr13-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr13-" name="item" id="tocItem16" title="13" />  </div> <span> 13 Penalty </span> </a> <a class="nav-link " href="#pr14-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr14-" name="item" id="tocItem17" title="14" />  </div> <span> 14 Suit for cess and penalty by Board </span> </a> <a class="nav-link " href="#pr15-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr15-" name="item" id="tocItem18" title="15" />  </div> <span> 15 Return of cess or penalty overpaid or erroneously paid </span> </a> <a class="nav-link " href="#pr16-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr16-" name="item" id="tocItem19" title="16" />  </div> <span> 16 Payment of cess short levied or erroneously refunded </span> </a> <a class="nav-link " href="#pr17-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr17-" name="item" id="tocItem20" title="17" />  </div> <span> 17 Incorrect return </span> </a> <a class="nav-link " href="#pr18-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr18-" name="item" id="tocItem21" title="18" />  </div> <span> 18 Evasion of cess </span> </a> <a class="nav-link " href="#pr19-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr19-" name="item" id="tocItem22" title="19" />  </div> <span> 19 Obstructing officer of Board </span> </a> <a class="nav-link " href="#pr20-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr20-" name="item" id="tocItem23" title="20" />  </div> <span> 20 Power to remit and exempt </span> </a> <a class="nav-link " href="#pr21-oc1-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr21-oc1-" name="item" id="tocItem24" title="21" />  </div> <span> 21 Security for payment of cess </span> </a> <a class="nav-link " href="#pr21-oc2-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr21-oc2-" name="item" id="tocItem25" title="21" />  </div> <span> 21 (Repealed) </span> </a> <a class="nav-link " href="#pr22-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr22-" name="item" id="tocItem26" title="22" />  </div> <span> 22 Proceedings conducted by officer of Board </span> </a> <a class="nav-link " href="#pr23-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr23-" name="item" id="tocItem27" title="23" />  </div> <span> 23 Sanction of Public Prosecutor </span> </a> <a class="nav-link " href="#pr24-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr24-" name="item" id="tocItem28" title="24" />  </div> <span> 24 Priority of case in bankruptcy </span> </a> <a class="nav-link " href="#pr25-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr25-" name="item" id="tocItem29" title="25" />  </div> <span> 25 Offence by body corporate </span> </a> <a class="nav-link " href="#pr26-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr26-" name="item" id="tocItem30" title="26" />  </div> <span> 26 Regulations </span> </a> <a class="nav-link " href="#pr27-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr27-" name="item" id="tocItem31" title="27" />  </div> <span> 27 Transitional provision </span> </a> </nav> <a class="nav-link" href="#Sc1-"> <b>FIRST SCHEDULE </b> </a> <a class="nav-link" href="#Sc2-"> <b>SECOND SCHEDULE Services and Facilities Provided by Tourist Public Houses</b> </a> <a class="nav-link" href="#xv-"> <b>Legislative History</b> </a> </nav> </div> <div class="row" id="tocButton"> <div class="col-12 toc-bottom"> <button type="button" class="btn btn-default btn-sm" data-bind="click: OnClearProvisions">Reset</button> <button type="button" class="btn btn-primary btn-sm" data-bind="click: OnGetProvisions">Get Provisions</button> <button type="button" class="btn btn-primary btn-sm" data-bind="click: function () { window.location = '/Act/STCCA1972/Historical/19971220?DocDate=19971220&ValidDate=19971220&WholeDoc=1'; }" style="" id="wholeDoc">Whole Document</button> </div> </div> </div> </div> <script src="/bundles/details-resize?v=8yG9IeaPD47smcpbQ22zjoNarFMiQCr7x78ytL_dHEQ1" nonce="Pgshf4tfDfLilEnct7N0LLfARYw9VfzDwDIGl4mpf/E="></script> </div> <div class="col-lg-8 col-12 col-legis" id="colLegis" data-bind="css: { 'col-lg-8': Show.Sidebar, 'col-lg-12': !Show.Sidebar() }, visible: Show.Legis"> <div id="DesktopToolbar" class="hidden-xs hidden-sm"> <div data-bind="visible: !Show.Sidebar()" class="top-left-panel-2" style="display: none"> <div class="legis-title"> <span>Singapore Tourism (Cess Collection) Act</span> </div> <div class="status-row"> <div class="status-caption"> Status: </div> <div class="status-value"> Not current version (effective from 20 Dec 1997 to 30 Jun 2007) </div> </div> </div> <div class="section-title" data-bind="visible: !Show.Sidebar()"> <div data-bind="html: SectionTitle1, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""></div> </div> <div class="row desktop-toolbar"> <div class="col-md-12 no-side-padding"> <ul 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Show.DesktopDocTimeline }, click: ShowDesktopDocTimeline">Document</a></li> <li class="nav-item" role="presentation"><a class="nav-link" href="#" data-bind="css: { 'active': Show.DesktopProvTimeline }, click: ShowDesktopProvTimeline">Provision</a></li> </ul> <div class="timeline" id="docTimeline" style="display: none" data-bind="visible: Show.DesktopDocTimeline"> <ul> <li class="" data-id="9cc682bc-9c3d-477c-8d99-54619c32fb16"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19870330?DocDate=19870330&ValidDate=19870330" rel="nofollow"> 30 Mar 1987 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19870330?DocDate=19870330&ValidDate=19870330" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status"> </div> </a> <div class="group_status"> <div> <span> 1985 RevEd </span> </div> </div> </li> <li class="" data-id="2b0ccfdf-5518-4910-a5f5-dcb04e6b55b1"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19900101?DocDate=19870330&ValidDate=19900101" rel="nofollow"> 01 Jan 1990 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19900101?DocDate=19870330&ValidDate=19900101" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 461/1989 </span> </div> </div> </li> <li class="" data-id="e4868423-7de1-4d64-ba8f-57296db835c7"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19910401?DocDate=19870330&ValidDate=19910401" rel="nofollow"> 01 Apr 1991 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19910401?DocDate=19870330&ValidDate=19910401" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 111/1991 </span> </div> </div> </li> <li class="" data-id="b117690d-113a-4016-89dd-d694742b8f72"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19920401?DocDate=19870330&ValidDate=19920401" rel="nofollow"> 01 Apr 1992 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19920401?DocDate=19870330&ValidDate=19920401" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 82/1992 </span> </div> </div> </li> <li class="" data-id="adb3f5a9-fed9-49a4-b69a-0ec75fdc3033"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19931126?DocDate=19870330&ValidDate=19931126" rel="nofollow"> 26 Nov 1993 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19931126?DocDate=19870330&ValidDate=19931126" class="timeline-popover" title="Published Date" data-date="29 Oct 1993" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7f610073-8fb3-4560-b725-cc01ea725387&SourceValidDate=19931126&SourceTransactionDate=19931029&SourcePublishDate=19931029&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=31&SourceYear=1993" target="_blank">Act 31 of 1993</a> </div> </div> </li> <li class="" data-id="465982bf-3703-47ac-b1cf-b3948a5abbfa"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19940401?DocDate=19870330&ValidDate=19940401" rel="nofollow"> 01 Apr 1994 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19940401?DocDate=19870330&ValidDate=19940401" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <span> S 98/1994 </span> </div> </div> </li> <li class="" data-id="2874b917-f61e-427e-941b-80e5a58fb8bc"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19971120?DocDate=19971220&ValidDate=19971120" rel="nofollow"> 20 Nov 1997 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19971120?DocDate=19971220&ValidDate=19971120" class="timeline-popover" title="Published Date" data-date="30 Mar 1987" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=7ba6222f-a873-455a-8079-f9991e1d998f&SourceValidDate=19971120&SourceTransactionDate=19870330&SourcePublishDate=19870330&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=9&SourceYear=1997" target="_blank">Act 9 of 1997</a> </div> </div> </li> <li class="selected" data-id="d41bb97d-10ad-4095-bbca-f38235917df6"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/19971220?DocDate=19971220&ValidDate=19971220" rel="nofollow"> 20 Dec 1997 </a> </span> </div> <a href="/Act/STCCA1972/Historical/19971220?DocDate=19971220&ValidDate=19971220" class="timeline-popover" title="Published Date" data-date="20 Dec 1997" aria-label="Published Date" rel="nofollow"> <div class="status"> <span class="dot_selected"></span> </div> </a> <div class="group_status"> <div> <span> 1997 RevEd </span> </div> </div> </li> <li class="" data-id="17896e74-7232-439a-9289-06fe3660b76b"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20070701?DocDate=19971220&ValidDate=20070701" rel="nofollow"> 01 Jul 2007 </a> </span> </div> <a href="/Act/STCCA1972/Historical/20070701?DocDate=19971220&ValidDate=20070701" class="timeline-popover" title="Published Date" data-date="20 Dec 1997" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=a05a82d6-6d9f-4fee-8ff4-92a912d1793d&SourceValidDate=20070701&SourceTransactionDate=19971220&SourcePublishDate=19971220&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=sl&SourceNo=197&SourceYear=2007" target="_blank">S 197/2007</a> </div> </div> </li> <li class="" data-id="0047dfdb-a9b0-493c-8c25-05530f937013"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20080919?DocDate=20100621&ValidDate=20080919" rel="nofollow"> 19 Sep 2008 </a> </span> </div> <a href="/Act/STCCA1972/Historical/20080919?DocDate=20100621&ValidDate=20080919" class="timeline-popover" title="Published Date" data-date="20 Dec 1997" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=65bc9f25-4eef-455f-bc07-6634971e464e&SourceValidDate=20080919&SourceTransactionDate=19971220&SourcePublishDate=19971220&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=16&SourceYear=2008" target="_blank">Act 16 of 2008</a> </div> </div> </li> <li class="" data-id="8c3b46f3-8996-4dfe-992f-cfda701c4f49"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20110102?DocDate=20160607&ValidDate=20110102" rel="nofollow"> 02 Jan 2011 </a> <a href="/Act/STCCA1972/Historical/20110102?DocDate=20160607&ValidDate=20110102&ViewType=Pdf&_=20230420110143" aria-label="Download PDF (125.4 KB)" title="Download PDF (125.4 KB)" data-size=" (125.4 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/Act/STCCA1972/Historical/20110102?DocDate=20160607&ValidDate=20110102" class="timeline-popover" title="Published Date" data-date="21 Jun 2010" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=3b4efefc-6d61-43ac-8b1c-8ccd8b86a972&SourceValidDate=20110102&SourceTransactionDate=20100621&SourcePublishDate=20100621&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=15&SourceYear=2010" target="_blank">Act 15 of 2010</a> </div> </div> </li> <li class="" data-id="c5962250-7f64-408c-991d-20adcd42b8c1"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20160610?DocDate=20180820&ValidDate=20160610" rel="nofollow"> 10 Jun 2016 </a> <a href="/Act/STCCA1972/Historical/20160610?DocDate=20180820&ValidDate=20160610&ViewType=Pdf&_=20230420110143" aria-label="Download PDF (126.0 KB)" title="Download PDF (126.0 KB)" data-size=" (126.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/Act/STCCA1972/Historical/20160610?DocDate=20180820&ValidDate=20160610" class="timeline-popover" title="Published Date" data-date="07 Jun 2016" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=730cbe69-cef0-451b-8682-80241d070c1d&SourceValidDate=20160610&SourceTransactionDate=20160607&SourcePublishDate=20160607&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=16&SourceYear=2016" target="_blank">Act 16 of 2016</a> </div> </div> </li> <li class="" data-id="36887d82-ade1-4254-b27d-eb22463a8b7d"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20180906?DocDate=20181107&ValidDate=20180906" rel="nofollow"> 06 Sep 2018 </a> <a href="/Act/STCCA1972/Historical/20180906?DocDate=20181107&ValidDate=20180906&ViewType=Pdf&_=20230420110143" aria-label="Download PDF (136.2 KB)" title="Download PDF (136.2 KB)" data-size=" (136.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/Act/STCCA1972/Historical/20180906?DocDate=20181107&ValidDate=20180906" class="timeline-popover" title="Published Date" data-date="20 Aug 2018" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=69b0669e-0f77-49ce-87e7-a1da64a47ff7&SourceValidDate=20180906&SourceTransactionDate=20180820&SourcePublishDate=20180820&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=28&SourceYear=2018" target="_blank">Act 28 of 2018</a> </div> </div> </li> <li class="" data-id="e2e8b78b-05c3-40d5-ae6e-6b8af63d64da"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20200730?DocDate=20211231&ValidDate=20200730" rel="nofollow"> 30 Jul 2020 </a> <a href="/Act/STCCA1972/Historical/20200730?DocDate=20211231&ValidDate=20200730&ViewType=Pdf&_=20230727133939" aria-label="Download PDF (132.7 KB)" title="Download PDF (132.7 KB)" data-size=" (132.7 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/Act/STCCA1972/Historical/20200730?DocDate=20211231&ValidDate=20200730" class="timeline-popover" title="Published Date" data-date="07 Nov 2018" aria-label="Published Date" rel="nofollow"> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=b7e2cf3a-c0a3-4932-bbfb-e5d889b5a5dd&SourceValidDate=20200730&SourceTransactionDate=20181107&SourcePublishDate=20181107&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=40&SourceYear=2018" target="_blank">Act 40 of 2018</a> </div> </div> </li> <li class="" data-id="76ffe6ac-4637-4e7b-bacb-8c8384b25aa7"> <div class="timestamp"> <span> <a href="/Act/STCCA1972/Historical/20211231?DocDate=20211011&ValidDate=20211231" rel="nofollow"> 31 Dec 2021 </a> <a href="/Act/STCCA1972/Historical/20211231?DocDate=20211011&ValidDate=20211231&ViewType=Pdf&_=20230321182251" aria-label="Download PDF (136.2 KB)" title="Download PDF (136.2 KB)" data-size=" (136.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/Act/STCCA1972/Historical/20211231?DocDate=20211011&ValidDate=20211231" class="timeline-popover" title="Published Date" data-date="31 Dec 2021" aria-label="Published Date" rel="nofollow"> <div class="status"> </div> </a> <div class="group_status"> <div> <span> 2020 RevEd </span> </div> </div> </li> <li class="" data-id="7b0ce90d-7d1c-45dc-8aef-ce0419dab61e"> <div class="timestamp"> <span> <a href="/Act/STCCA1972?ValidDate=20220401" rel=""> 01 Apr 2022 </a> <a href="/Act/STCCA1972?ValidDate=20220401&ViewType=Pdf&_=20230321182251" aria-label="Download PDF (137.2 KB)" title="Download PDF (137.2 KB)" data-size=" (137.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </span> </div> <a href="/Act/STCCA1972?ValidDate=20220401" class="timeline-popover" title="Published Date" data-date="11 Oct 2021" aria-label="Published Date" rel=""> <div class="status informal"> </div> </a> <div class="group_status"> <div> <span> Amended by </span> <br /> <a href="/Details/GetAmendingLegislation?SourceDocumentId=d8ed4107-a7a8-44e2-9ed5-2b5a9ef853fd&SourceValidDate=20220401&SourceTransactionDate=20211011&SourcePublishDate=20211011&SourceDocStatus=published&HistoryType=amend&ValidTime=19971220&SourceDocType=act&SourceNo=25&SourceYear=2021" target="_blank">Act 25 of 2021</a> </div> </div> </li> <li class="li align_top"> <div class="title_top"> <span></span> </div> <div class="title"><span class="right-arrow"> </span></div> </li> </ul> </div> <div class="row desktop-timeline-form" style="display: none" data-bind="visible: 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for="versionDatePicker">or find current version as at</span> </div> <div class="col-12"> <div class="input-group date datepicker-trigger"> <input type="text" class="form-control" id="versionDatePicker" style="width: 120px;"> <span class="input-group-text input-group-addon"><i class="fa fa-th"></i></span> </div> </div> <div class="col-12 ps-1"> <button type="submit" class="btn btn-default">Go</button> </div> </form> </div> </div> <div class="timeline" id="provTimeline" style="display: none" data-bind="visible: Show.DesktopProvTimeline"> </div> </div> <div class="search-within search-within-desktop" data-bind="visible: Show.SearchWithin" style="display: none"> <div class="row visible-xs"> <div class="col-12 text-end"> <button type="button" class="btn btn-default exit-search" data-bind="click: HideSearchWithin"><i class="fa fa-close"></i></button> </div> </div> <div class="row page-title"> <div class="col-lg-8"> <h1>Search within Legislation</h1> </div> <div class="col-lg-4 text-end hidden-xs"> <button type="button" class="btn btn-default exit-search" data-bind="click: HideSearchWithin">Exit Search</button> </div> </div> <div class="row"> <div class="col-lg-8"> <form method="get" action="/Act/STCCA1972/Historical/19971220?DocDate=19971220&ValidDate=19971220&ViewType=Within" data-bind="submit: SubmitSearchWithin"> <div class="input-group has-clear-button"> <input type="text" class="form-control" name="Phrase" id="searchPhrase" data-bind="value: SearchWithinPhrase" /> <button type="button" class="btn btn-default clear-button"><i class="fa fa-close"></i></button> <button type="submit" class="btn btn-search" aria-label="Search" title="Search"><span class="fa fa-search"></span></button> </div> </form> </div> </div> </div> </div> <div class="fragview" id="fragview"> <a name="top"></a> <div class="search-within"> <ul class="nav nav-tabs" id="searchWithinTabs" style="display: none"> <li role="presentation" id="searchWithinListTab" style="display: none"><a class="nav-link active" href="#">Search Results</a></li> <li role="presentation" id="searchWithinProvTab" style="display: none"><a class="nav-link " href="#"></a></li> </ul> <div id="searchWithinList" style="" class="search-list"> </div> </div> <div id="legisContent"> <div class="legis" id="legis"><div class="front"><table width="100%"><tr><td class="actHd" id="aT-">Singapore Tourism (Cess Collection) Act</td></tr></table><table width="100%"><tr><td class="chapNo">(CHAPTER 305C)</td></tr></table><p class="origSrc">(Original Enactment: Act 1 of 1972)</p><table width="100%"><tr><td class="revdHdr">REVISED EDITION 1997</td></tr></table><table width="100%"><tr><td class="revdTxt">(20th December 1997)</td></tr></table><table width="100%"><tr><td class="longTitle" id="al-">An Act for the collection of cess by the Singapore Tourism Board.</td></tr></table><table width="100%"><tr><td class="cDate">[6th February 1973]</td></tr></table></div><div class="body"><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr1-"><span class="noBold"></span><span class="">Short title</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>1.</strong>  This Act may be cited as the Singapore Tourism (Cess Collection) Act.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr2-"><span class="noBold"></span><span class="">Interpretation</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>2.</strong>  In this Act, unless the context otherwise requires —<table width="100%"><tr><td class="def" style="font-size:13pt">“Board” means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 305B) and includes any agent duly appointed by the Board to act on its behalf;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“Chief Executive” means the Chief Executive of the Board and includes any acting Chief Executive of the Board;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“Fund” means the Tourism Fund established under section 15 of the Singapore Tourism Board Act;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“proprietor”, in relation to —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">a tourist hotel, includes any person responsible for the management thereof and also includes any person who holds a licence granted under the Hotels Act (Cap. 127) in respect of that hotel;</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">a tourist food establishment, includes any person responsible for the management of the tourist food establishment and also includes any person who holds a licence issued under the Environmental Public Health Act (Cap. 95) in respect of that food establishment;</td></tr><tr><td class="p1DefNo">(<em>c</em>)</td><td class="pDefTxt">a tourist public house, includes any person responsible for the management of the tourist public house and also includes any person who holds a licence issued under the Customs Act (Cap. 70) in respect of that public house;</td></tr></table></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“tourist food establishment” means any place or any premises or part thereof used for the sale or for the preparation for sale of food and drink, whether cooked or not, intended for human consumption which is declared by the Minister, by notification in the <em>Gazette</em>, to be a tourist food establishment;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“tourist hotel” means any premises registered as a hotel under the Hotels Act (Cap. 127) which are declared by the Minister, by notification in the <em>Gazette</em>, to be a tourist hotel;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“tourist public house” means any premises or part thereof in respect of which —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">a Public House First Class Licence, a Public House First Class (Extended) Licence or a Public House First Class (Extended) (Tourist Hotel) Licence has been issued under the Customs Act (Cap. 70);</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">a Public House (Temporary) (First Class) Licence has been issued under the Customs Act, and such premises have been issued with that licence for a continuous period of more than 6 days; or</td></tr><tr><td class="p1DefNo">(<em>c</em>)</td><td class="pDefTxt">a public house licence of a category not enumerated in paragraphs (<em>a</em>) and (<em>b</em>) has been issued under the Customs Act, and which is declared by the Minister, by notification in the <em>Gazette</em>, to be a tourist public house. </td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr3-"><span class="noBold"></span><span class="">Delegation of functions</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>3.</strong><a name="pr3-ps1-"></a><span class="prov2TxtIL">—(1)  The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act.</span><a name="pr3-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  The Board may delegate all or any of the powers and functions under this Act relating to or appertaining to the collection of cess to any person including an officer or department of the Government.</td></tr></table><a name="pr3-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  The Board may pay to any person appointed under subsection (1) a fee for the services rendered in connection with the collection of cess.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr4-"><span class="noBold"></span><span class="">Cess to be paid into Fund</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>4.</strong>  All moneys collected under this Act shall be paid into the Fund.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr5-"><span class="noBold"></span><span class="">Imposition of cess</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>5.</strong><a name="pr5-ps1-"></a><span class="prov2TxtIL">—(1)  Subject to subsection (2), there shall be levied —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">in respect of every room or suite occupied each day in every tourist hotel; and</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">in respect of all sales made and all charges levied or collected —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr5-ps1-p1b-p2i-"><td class="p2No">(i)</td><td class="p2Txt">by tourist food establishments; and</td></tr><tr id="pr5-ps1-p1b-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">by tourist public houses,</td></tr></table></td></tr></table><table width="100%"><tr><td class="prov1N2SO" style="font-size:13pt">a cess at the rate set out in the First Schedule.</td></tr></table></span><a name="pr5-ps1A-"></a><table width="100%"><tr><td class="prov2Txt">(1A)  For the purposes of subsection (1) and the First Schedule, any sales or charges on which cess is levied shall exclude the amount of any goods and services tax charged on the supply to which the sales or charges relate.</td></tr></table><a name="pr5-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  Subsection (1)(<em>b</em>) shall not apply to —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">sales made, or charges levied or collected for services rendered, by a shop or office which is situated within a tourist public house and does not have the facilities for the preparation of cooked food for sale;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">service charges or gratuities levied or collected by the tourist food establishment or tourist public house; and</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">charges levied or collected by a tourist public house for the services, or for the use of the facilities, set out in the Second Schedule.</td></tr></table></td></tr></table><a name="pr5-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  The Minister may, in the First Schedule, classify tourist hotels, tourist food establishments and tourist public houses and specify the rate of cess to be paid in respect of each such tourist hotel, tourist food establishment and tourist public house.</td></tr></table><a name="pr5-ps4-"></a><table width="100%"><tr><td class="prov2Txt">(4)  The Minister may from time to time, by order published in the Gazette, add to, vary or revoke the whole or any part of the First and the Second Schedules.</td></tr></table><a name="pr5-ps5-"></a><table width="100%"><tr><td class="prov2Txt">(5)  For the purposes of this section, “shop” includes a stall or space in a tourist public house which has been rented out or set aside exclusively for the purpose of selling goods or for providing services of any kind.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr6-"><span class="noBold"></span><span class="">Person liable to pay cess</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>6.</strong><a name="pr6-ps1-"></a><span class="prov2TxtIL">—(1)  The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist hotel to the Board within the time and in the manner prescribed by the Board.</span><a name="pr6-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  The cess levied in respect of all sales made and all charges levied or collected by a tourist food establishment or a tourist public house shall be accounted for and paid by the proprietor of the tourist food establishment or the tourist public house to the Board within the time and in the manner prescribed by the Board.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr7-"><span class="noBold"></span><span class="">Recovery of cess from customer</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>7.</strong><a name="pr7-ps1-"></a><span class="prov2TxtIL">—(1)  Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and the person so recovering the cess shall show on a receipt or other document issued by him the amount of cess which has been so recovered.</span><a name="pr7-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  Any person who recovers the cess payable by him from a customer or the person for whom services are rendered shall not recover more than the amount of cess for which he is liable to pay under this Act.</td></tr></table><a name="pr7-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  No person shall charge or collect from any person any sum of money for the purpose of paying cess levied under this Act in respect of any sale made or charges collected or levied by him or on his behalf unless he is liable under this Act to pay such cess.</td></tr></table><a name="pr7-ps4-"></a><table width="100%"><tr><td class="prov2Txt">(4)  Any person who contravenes any of the provisions of this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr8-"><span class="noBold"></span><span class="">Power of Chief Executive to obtain information</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>8.</strong><a name="pr8-ps1-"></a><span class="prov2TxtIL">—(1)  The Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf shall at all times have full and free access to all buildings, places, books, documents and other papers for the purpose of ascertaining the amount of cess to be paid by any person under this Act, and may, without fee or reward, inspect, copy or make extracts from any such books, documents or papers.</span><a name="pr8-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  The Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf may take possession of any such books, documents or papers where in his opinion —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">the inspection, copying or extraction thereof cannot reasonably be performed without taking possession;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">the books, documents or papers may be interfered with or destroyed unless possession is taken; or</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">the books, documents or papers may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of cess.</td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr9-"><span class="noBold"></span><span class="">Keeping of books of account and giving of receipts</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>9.</strong><a name="pr9-ps1-"></a><span class="prov2TxtIL">—(1)  Subject to subsection (2), every person liable to pay cess under the provisions of this Act —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">shall keep and retain for a minimum period of 2 years in safe custody sufficient records to enable the amount of cess payable under this Act to be readily ascertained by the Chief Executive or an officer or agent of the Board authorised in that behalf by the Chief Executive;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">shall issue a serially printed receipt for every sum of money in respect of all sales made and all charges collected or levied in a tourist food establishment and a tourist public house and shall retain a duplicate of every such receipt.</td></tr></table></span><a name="pr9-ps1A-"></a><table width="100%"><tr><td class="prov2Txt">(1A)  Where a machine is used for recording sales and charges collected, a receipt may be dispensed with if the Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf is satisfied that —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">such machine substantially records all sales made and all charges collected; and</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">the total of all sales made and all charges collected in each day is transferred at the end of such day to a record of sales and of charges collected.</td></tr></table></td></tr></table><a name="pr9-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may in respect of any class or description of persons who are liable to pay cess under this Act —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">direct them to keep and retain the records referred to in subsection (1) (<em>a</em> ) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">direct them to issue and retain the receipts and their duplicates referred to in subsection (1) (<em>b</em> ) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be.</td></tr></table></td></tr></table><a name="pr9-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may waive all or any of the provisions of subsection (1) or (1A) in respect of any person or records or any class of persons or records.</td></tr></table><a name="pr9-ps4-"></a><table width="100%"><tr><td class="prov2Txt">(4)  For the purposes of this section, “records” includes —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">books of account recording receipts or payments or income or expenditure; and</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">invoices, vouchers, receipts and such other documents as in the opinion of the Chief Executive or an officer or agent of the Board, as the case may be, are necessary to verify the entries in any book of account.</td></tr></table></td></tr></table><a name="pr9-ps5-"></a><table width="100%"><tr><td class="prov2Txt">(5)  Any person who contravenes or fails to comply with this section or any direction of the Chief Executive or an officer or agent of the Board issued pursuant to this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr10-"><span class="noBold"></span><span class="">Duty to inform</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>10.</strong><a name="pr10-ps1-"></a><span class="prov2TxtIL">—(1)  Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which cess may be levied on any transaction relating thereto, inform the Board in writing of the business carried on by him.</span><a name="pr10-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  Every person liable to pay cess under this Act shall inform the Board in writing of any change of his place of business.</td></tr></table><a name="pr10-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  Any person who contravenes or fails to comply with subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr11-"><span class="noBold"></span><span class="">Recovery of cess</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>11.</strong>  Without prejudice to any other remedy, any cess levied under this Act may be recovered as a debt due to the Board from the person accountable therefor.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr12-"><span class="noBold"></span><span class="">Recovery of cess on basis of Board’s estimate</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>12.</strong><a name="pr12-ps1-"></a><span class="prov2TxtIL">—(1)  Where an amount is due from any person on account of cess, and such cess is not accounted for and paid to the Board within the prescribed time, the Board may estimate the amount of cess due.</span><a name="pr12-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  Where an amount is due from any person on account of cess, but by reason of his failure to keep or to produce or furnish to the Board the accounts, records or other documents required by this Act or any regulations made thereunder or to take or permit to be taken any other step which he is so required to take or permit to be taken or by reason of the accounts, records or other documents kept, produced or furnished being materially incomplete or inaccurate, the Board is unable to ascertain the amount of cess properly due from him, the Board may estimate the amount of cess due.</td></tr></table><a name="pr12-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  Where an estimate of the amount of cess due from any person has been made under subsection (1) or (2), then (without prejudice to the recovery of the full amount due or to the making of a further estimate in that behalf) the amount estimated shall be recoverable as cess properly due unless in an action relating thereto the person liable proves the amount properly due and that amount is less than the amount estimated.</td></tr></table><a name="pr12-ps4-"></a><table width="100%"><tr><td class="prov2Txt">(4)  Where an estimate of the amount of cess due from any person has been made under subsection (1) or (2), that person shall pay the amount estimated together with the penalty (if any) imposed by section 13 within 7 days of the receipt of the notice from the Board requiring him to pay the cess.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr13-"><span class="noBold"></span><span class="">Penalty</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>13.</strong><a name="pr13-ps1-"></a><span class="prov2TxtIL">—(1)  Subject to subsection (2), if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether estimated or not shall be added thereto, and the provisions of this Act relating to the collection and recovery of cess shall apply to the collection and recovery of that sum.</span><a name="pr13-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  The Board may, for any good cause shown, reduce or remit the whole or part of the penalty due under subsection (1).</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr14-"><span class="noBold"></span><span class="">Suit for cess and penalty by Board</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>14.</strong><a name="pr14-ps1-"></a><span class="prov2TxtIL">—(1)  Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endorsed writ of summons and the Board shall be entitled to all costs allowed by law against the person liable thereto.</span><a name="pr14-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  In any suit under subsection (1), the production of a certificate signed by the Chief Executive giving the name and address of the defendant and the amount of cess and penalty due by him shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr15-"><span class="noBold"></span><span class="">Return of cess or penalty overpaid or erroneously paid</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>15.</strong><a name="pr15-ps1-"></a><span class="prov2TxtIL">—(1)  It shall be lawful for the Board, if it is proved to the satisfaction of the Board that any money has been over-paid or erroneously paid as cess or penalty under this Act, to order the refund of the money so over-paid or erroneously paid.</span><a name="pr15-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  No such refund shall be allowed unless a claim in respect thereof is made in writing within one year after the over-payment or erroneous payment was made.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr16-"><span class="noBold"></span><span class="">Payment of cess short levied or erroneously refunded</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>16.</strong>  Whenever any cess or penalty under this Act has been short levied or erroneously refunded for any reason or owing to any cause, the person who should have paid the amount short levied or to whom the refund has been erroneously refunded shall pay the deficiency or repay the amount erroneously refunded to him on demand being made within one year of the date of the short levy or refund.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr17-"><span class="noBold"></span><span class="">Incorrect return</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>17.</strong>  Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect information in relation to any matter affecting his own liability to cess or the liability of any other person or of a partnership shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr18-"><span class="noBold"></span><span class="">Evasion of cess</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>18.</strong><a name="pr18-ps1-"></a><span class="prov2TxtIL">—(1)  Any person who wilfully with intent to evade or to assist any other person to evade cess —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">omits from a return made under this Act or any regulations made thereunder any information in relation to any matter affecting the amount of cess payable which should be included;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">makes a false statement or entry in any return made under this Act or any regulations made thereunder;</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">gives any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Act or any regulations made thereunder;</td></tr><tr><td class="p1No">(<em>d</em>)</td><td class="pTxt">prepares or maintains or authorises the preparation or maintenance of any false book of accounts or other records or falsifies or authorises the falsification of any book of accounts or records; or</td></tr><tr><td class="p1No">(<em>e</em>)</td><td class="pTxt">makes use of any fraud, art or contrivance whatsoever or authorises the use of any such fraud, art or contrivance,</td></tr></table><table width="100%"><tr><td class="prov1N2SO" style="font-size:13pt">shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term of not less than 6 months or to both.</td></tr></table></span><a name="pr18-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return furnished under this Act or any regulations made thereunder by or on behalf of any person or any book of accounts or other records maintained by or on behalf of any person, that person shall be presumed, until the contrary is proved, to have made that false statement or entry with intent to evade cess.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr19-"><span class="noBold"></span><span class="">Obstructing officer of Board</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>19.</strong>  Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made thereunder shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr20-"><span class="noBold"></span><span class="">Power to remit and exempt</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>20.</strong><a name="pr20-ps1-"></a><span class="prov2TxtIL">—(1)  The Minister may, if he thinks fit, remit the whole or any part of the cess paid under this Act.</span><a name="pr20-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  The Minister may, if he thinks fit, and upon such conditions as he may impose, exempt any tourist hotel, tourist food establishment and tourist public house from payment of cess levied under this Act.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr21-oc1-"><span class="noBold"></span><span class="">Security for payment of cess</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>21.</strong><a name="pr21-oc1-ps1-"></a><span class="prov2TxtIL">—(1)  The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house security for payment of all cess and other moneys payable under the provisions of this Act for which he may become liable.</span><a name="pr21-oc1-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  The security shall be given in the manner and form approved by the Board and may, subject to that approval, be by bond, guarantee, cash deposit or any other method or by the combination of 2 or more such methods.</td></tr></table><a name="pr21-oc1-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  Any person who fails without any reasonable cause to comply with the request of the Board to give the security required under this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.</td></tr></table></td></tr></table></div><div class="prov1Rep" id="pr21-oc2-"><table width="100%"><tr><td class="prov1RepText"><strong>21.</strong>  [<em>Deleted by Act 16/2008 wef 19/09/2008</em>]</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr22-"><span class="noBold"></span><span class="">Proceedings conducted by officer of Board</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>22.</strong>  Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an officer of the Government authorised in writing in that behalf by the Chief Executive.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr23-"><span class="noBold"></span><span class="">Sanction of Public Prosecutor</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>23.</strong>  No court shall take cognizance of any offence under this Act or any regulations made thereunder except with the sanction of the Public Prosecutor.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr24-"><span class="noBold"></span><span class="">Priority of case in bankruptcy</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>24.</strong><a name="pr24-ps1-"></a><span class="prov2TxtIL">—(1)  There shall be included among the debts which, under section 90 of the Bankruptcy Act (Cap. 20), are to be paid in priority to all other debts in the distribution of property of a bankrupt or a person dying insolvent, the amount of any cess due from the bankrupt at the date of the bankruptcy order, or from the person so dying at the date of his death, and having become due within 12 months before that date.</span><a name="pr24-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  There shall be included among the taxes which, under section 328 of the Companies Act (Cap. 50), are to be paid in priority to all other unsecured debts in a winding up of a company, the amount of any cess due from the company and having become due within 12 months before the date of commencement of the winding up.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr25-"><span class="noBold"></span><span class="">Offence by body corporate</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>25.</strong>  Where an offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the consent of, connivance of or to be attributable to any act or default on the part of any director, manager, secretary or other officer, the director, manager, secretary or other officer as well as the body corporate shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr26-"><span class="noBold"></span><span class="">Regulations</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>26.</strong>  The Board may, with the approval of the Minister, make such regulations as are necessary for carrying into effect the provisions of this Act.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr27-"><span class="noBold"></span><span class="">Transitional provision</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>27.</strong>  Any subsidiary legislation made under the Singapore Tourism Board Act (Cap. 305B) relating to the matters falling within the scope of this Act which is not inconsistent with the provisions of this Act shall remain in force and shall be deemed to be made under this Act until it has been revoked or replaced by subsidiary legislation made under this Act.</td></tr></table></div></div><div class="tail"><div class="dms" data-field="seriesId" data-term="16d8d2cf-de97-4456-af03-145e28fb3a23"></div><div class="dms" data-field="seriesId" data-term="ec98d4c9-98d8-42bb-98b9-c3cabac05750"></div><div class="dms" data-field="seriesId" data-term="287b079f-e7ac-446f-b563-7a34fb269b76"></div></div></div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="footer"> <div class="footer-container"> <div class="container"> <div class="row footer-title"> Singapore Statutes Online </div> <div class="footer-link-row footer-link-1"> <ul> <li><a href="https://sso.agc.gov.sg/Help/FAQ" title="FAQ">FAQs</a></li> <li><a href="https://sso.agc.gov.sg/Feedback" title="Feedback">Feedback</a></li> <li><a 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Singapore Tourism (Cess Collection) Act - Singapore Statutes Online