Singapore Tourism (Cess Collection) Act 1972

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data-bind="click: onPrintToWordClick">Print - Word</button> </div> </div> <div class="print-filter"> <div id="message"></div> <div id="contents" class="filter"><p class="HeadingParagraph"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="root-." id="chkRoot" /> <label for="chkRoot">Singapore Tourism (Cess Collection) Act 1972<br /></span></p><p class="HeadingParagraph"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="toc-." id="tocCheck" /> <label for="tocCheck">Table of Contents</label></p><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="al-" id="chk78335a48-dd8b-4df7-bb4b-e1168de286c1" /> <label for="chk78335a48-dd8b-4df7-bb4b-e1168de286c1"><b>Long 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="1e2246ce-1daa-49d6-8a5b-019c544317b2" data-id2="1e2246ce-1daa-49d6-8a5b-019c544317b2" id="chk1e2246ce-1daa-49d6-8a5b-019c544317b2" /> <label for="chk1e2246ce-1daa-49d6-8a5b-019c544317b2">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="7639a083-73f2-43e7-8700-3240bee81f79" data-id2="7639a083-73f2-43e7-8700-3240bee81f79" id="chk7639a083-73f2-43e7-8700-3240bee81f79" /> <label for="chk7639a083-73f2-43e7-8700-3240bee81f79">2 Interpretation</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr2A-" class="form-check-input childID" data-id="d164ca95-fb25-48d1-bc78-c08c06b38f1a" data-id2="d164ca95-fb25-48d1-bc78-c08c06b38f1a" id="chkd164ca95-fb25-48d1-bc78-c08c06b38f1a" /> <label for="chkd164ca95-fb25-48d1-bc78-c08c06b38f1a">2A Application of Act</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="ecc85933-4e6a-4b0a-80ee-3f010d7e6371" data-id2="ecc85933-4e6a-4b0a-80ee-3f010d7e6371" id="chkecc85933-4e6a-4b0a-80ee-3f010d7e6371" /> <label for="chkecc85933-4e6a-4b0a-80ee-3f010d7e6371">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="745c7256-79c9-419d-93ce-c9760aaf8e97" data-id2="745c7256-79c9-419d-93ce-c9760aaf8e97" id="chk745c7256-79c9-419d-93ce-c9760aaf8e97" /> <label for="chk745c7256-79c9-419d-93ce-c9760aaf8e97">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="eeebebfa-6187-401f-b48c-cab91ac9c0ec" data-id2="eeebebfa-6187-401f-b48c-cab91ac9c0ec" id="chkeeebebfa-6187-401f-b48c-cab91ac9c0ec" /> <label for="chkeeebebfa-6187-401f-b48c-cab91ac9c0ec">5 Cess payable</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="bb8f88c1-0000-42ef-a180-919e2ebdca7c" data-id2="bb8f88c1-0000-42ef-a180-919e2ebdca7c" id="chkbb8f88c1-0000-42ef-a180-919e2ebdca7c" /> <label for="chkbb8f88c1-0000-42ef-a180-919e2ebdca7c">6 Tourism event establishment 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="eb8e4a7e-7281-48c3-9ffe-acc2b191c054" data-id2="eb8e4a7e-7281-48c3-9ffe-acc2b191c054" id="chkeb8e4a7e-7281-48c3-9ffe-acc2b191c054" /> <label for="chkeb8e4a7e-7281-48c3-9ffe-acc2b191c054">7 (Repealed)</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="adf4911c-0477-4df4-8477-569f0602fa97" data-id2="adf4911c-0477-4df4-8477-569f0602fa97" id="chkadf4911c-0477-4df4-8477-569f0602fa97" /> <label for="chkadf4911c-0477-4df4-8477-569f0602fa97">8 Power to enter premises, etc.</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="76c0789f-3d17-4e0c-9e60-582e296c19a8" data-id2="76c0789f-3d17-4e0c-9e60-582e296c19a8" id="chk76c0789f-3d17-4e0c-9e60-582e296c19a8" /> <label for="chk76c0789f-3d17-4e0c-9e60-582e296c19a8">9 Keeping of records 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="55d88cef-34b0-4998-a88e-92db0b021c09" data-id2="55d88cef-34b0-4998-a88e-92db0b021c09" id="chk55d88cef-34b0-4998-a88e-92db0b021c09" /> <label for="chk55d88cef-34b0-4998-a88e-92db0b021c09">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="686a0eda-e8a7-4972-92cc-1cc24242bf77" data-id2="686a0eda-e8a7-4972-92cc-1cc24242bf77" id="chk686a0eda-e8a7-4972-92cc-1cc24242bf77" /> <label for="chk686a0eda-e8a7-4972-92cc-1cc24242bf77">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="83cc0d99-2d51-484d-a431-b9d0370c3f68" data-id2="83cc0d99-2d51-484d-a431-b9d0370c3f68" id="chk83cc0d99-2d51-484d-a431-b9d0370c3f68" /> <label for="chk83cc0d99-2d51-484d-a431-b9d0370c3f68">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="2267d13b-1467-4d7f-8120-0ee7963d7293" data-id2="2267d13b-1467-4d7f-8120-0ee7963d7293" id="chk2267d13b-1467-4d7f-8120-0ee7963d7293" /> <label for="chk2267d13b-1467-4d7f-8120-0ee7963d7293">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="a57c9368-9faf-4500-a790-413eace35072" data-id2="a57c9368-9faf-4500-a790-413eace35072" id="chka57c9368-9faf-4500-a790-413eace35072" /> <label for="chka57c9368-9faf-4500-a790-413eace35072">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="ebd6f62d-f09b-45be-8d77-86eebb453048" data-id2="ebd6f62d-f09b-45be-8d77-86eebb453048" id="chkebd6f62d-f09b-45be-8d77-86eebb453048" /> <label for="chkebd6f62d-f09b-45be-8d77-86eebb453048">15 Refund or 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="1c68f631-d4d7-4e84-9113-b6b148ebd970" data-id2="1c68f631-d4d7-4e84-9113-b6b148ebd970" id="chk1c68f631-d4d7-4e84-9113-b6b148ebd970" /> <label for="chk1c68f631-d4d7-4e84-9113-b6b148ebd970">16 Payment of underpaid cess or penalty, etc.</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="ce41dd95-93be-431d-9a2a-aa9be647cb5d" data-id2="ce41dd95-93be-431d-9a2a-aa9be647cb5d" id="chkce41dd95-93be-431d-9a2a-aa9be647cb5d" /> <label for="chkce41dd95-93be-431d-9a2a-aa9be647cb5d">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="9c3dca09-fac2-4ca2-ba5a-5885a9bee688" data-id2="9c3dca09-fac2-4ca2-ba5a-5885a9bee688" id="chk9c3dca09-fac2-4ca2-ba5a-5885a9bee688" /> <label for="chk9c3dca09-fac2-4ca2-ba5a-5885a9bee688">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="47428d96-2fc0-44bf-95bc-c4ae3a6458ec" data-id2="47428d96-2fc0-44bf-95bc-c4ae3a6458ec" id="chk47428d96-2fc0-44bf-95bc-c4ae3a6458ec" /> <label for="chk47428d96-2fc0-44bf-95bc-c4ae3a6458ec">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="c870c43c-5804-4610-9e90-9d9efd3ac695" data-id2="c870c43c-5804-4610-9e90-9d9efd3ac695" id="chkc870c43c-5804-4610-9e90-9d9efd3ac695" /> <label for="chkc870c43c-5804-4610-9e90-9d9efd3ac695">20 Power to exempt and remit</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr21-" class="form-check-input childID" data-id="6a43adde-b9d1-48d8-9bd3-d33030c02177" data-id2="6a43adde-b9d1-48d8-9bd3-d33030c02177" id="chk6a43adde-b9d1-48d8-9bd3-d33030c02177" /> <label for="chk6a43adde-b9d1-48d8-9bd3-d33030c02177">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="cdb45570-6d5e-4cac-b33b-05fd71596f4c" data-id2="cdb45570-6d5e-4cac-b33b-05fd71596f4c" id="chkcdb45570-6d5e-4cac-b33b-05fd71596f4c" /> <label for="chkcdb45570-6d5e-4cac-b33b-05fd71596f4c">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="407c1af1-811d-49f6-804d-792e88bf3696" data-id2="407c1af1-811d-49f6-804d-792e88bf3696" id="chk407c1af1-811d-49f6-804d-792e88bf3696" /> <label for="chk407c1af1-811d-49f6-804d-792e88bf3696">23 Consent 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="aa0679cf-8533-4b5e-b76b-c97a3402a225" data-id2="aa0679cf-8533-4b5e-b76b-c97a3402a225" id="chkaa0679cf-8533-4b5e-b76b-c97a3402a225" /> <label for="chkaa0679cf-8533-4b5e-b76b-c97a3402a225">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="925c114a-90be-4444-83ef-003cd03e8a38" data-id2="925c114a-90be-4444-83ef-003cd03e8a38" id="chk925c114a-90be-4444-83ef-003cd03e8a38" /> <label for="chk925c114a-90be-4444-83ef-003cd03e8a38">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="3175190b-d810-42f9-b9be-59f6e9f3d5f2" data-id2="3175190b-d810-42f9-b9be-59f6e9f3d5f2" id="chk3175190b-d810-42f9-b9be-59f6e9f3d5f2" /> <label for="chk3175190b-d810-42f9-b9be-59f6e9f3d5f2">26 Regulations</label></div></blockquote><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="xv-" id="chkaac0e2a9-7d89-411a-aeff-253651c4fb71" /> <label for="chkaac0e2a9-7d89-411a-aeff-253651c4fb71"><b>Legislative History</b></label></p><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="xv-ta-oc2-" id="chkLEGISLATION_ABBREVIATIONS" /> <label for="chkLEGISLATION_ABBREVIATIONS"><b>Abbreviations</b></label></p><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="xy-" id="chk87c9812e-0f49-4994-8de8-8159deb2afab" /> <label for="chk87c9812e-0f49-4994-8de8-8159deb2afab"><b>Comparative Table</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" 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data-bind="visible: !Show.Sidebar()" style="display: none;"> <a href="#" data-bind="click: ToggleSidebar"> <img src="/CMS/Content/Images/toc-vertical2.png" alt="Table Of Contents" /> </a> </div> <div class="row"> <div class="col-lg-4 col-12 scrollspy" id="sidebar" 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 1972</span> <a href="/Act/STCCA1972?ViewType=Pdf&_=20221206164307" title="Download PDF (137.2 KB)" aria-label="Download PDF (137.2 KB)" data-size=" (137.2 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </div> <div class="status-row"> <div class="status-caption"> Status:<br />  </div> <div class="status-value"> Current version<br />as at 23 Nov 2024 <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?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 fa-angle-left"></span></button> <input type="text" 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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" /> 01 Apr 2022   <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 selected" data-id="7b0ce90d-7d1c-45dc-8aef-ce0419dab61e"> <div class="timestamp"> <span> <a href="/Act/STCCA1972?ValidDate=20220401&ViewType=Pdf&_=20221206164307" 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"> <span class="dot_selected"></span> </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&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&_=20221206164307" 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&_=20230624114228" 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&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&_=20220402082948" 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&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&_=20220922175641" 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&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&_=20231031203033" 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&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&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&SourceDocType=sl&SourceNo=197&SourceYear=2007" target="_blank">S 197/2007</a> </div> </div> </li> <li class="mobile " 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"> </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&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&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 1972 <br /> </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="#pr2A-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr2A-" name="item" id="tocItem6" title="2A" />  </div> <span> 2A Application of Act </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="tocItem7" 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="tocItem8" 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="tocItem9" title="5" />  </div> <span> 5 Cess payable </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="tocItem10" title="6" />  </div> <span> 6 Tourism event establishment 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="tocItem11" title="7" />  </div> <span> 7 (Repealed) </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="tocItem12" title="8" />  </div> <span> 8 Power to enter premises, etc. </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="tocItem13" title="9" />  </div> <span> 9 Keeping of records 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="tocItem14" 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="tocItem15" 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="tocItem16" 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="tocItem17" 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="tocItem18" 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="tocItem19" title="15" />  </div> <span> 15 Refund or 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="tocItem20" title="16" />  </div> <span> 16 Payment of underpaid cess or penalty, etc. </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="tocItem21" 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="tocItem22" 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="tocItem23" 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="tocItem24" title="20" />  </div> <span> 20 Power to exempt and remit </span> </a> <a class="nav-link " href="#pr21-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr21-" 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 Consent 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> </nav> <a class="nav-link" href="#xv-"> <b>Legislative History</b> </a> <a class="nav-link" href="#xv-ta-oc2-"> <b>Abbreviations</b> </a> <a class="nav-link" href="#xy-"> <b>Comparative Table</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?WholeDoc=1'; }" style="" id="wholeDoc">Whole Document</button> </div> </div> </div> </div> <script 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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&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&SourceDocType=act&SourceNo=9&SourceYear=1997" target="_blank">Act 9 of 1997</a> </div> </div> </li> <li class="" 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"> </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&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&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&_=20231031203033" 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&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&_=20220922175641" 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&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&_=20220402082948" 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&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&_=20230624114228" 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&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&_=20221206164307" 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="selected" 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&_=20221206164307" 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"> <span class="dot_selected"></span> </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&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 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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 <br/>(Cess Collection) Act 1972</td></tr></table><table width="100%"><tr><td class="revdHdr">2020 REVISED EDITION</td></tr></table><table width="100%"><tr><td class="revdTxt">This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021</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">[6 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 is the Singapore Tourism (Cess Collection) Act 1972.</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 1963 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 17 of the Singapore Tourism Board Act 1963;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“product” means any one or more of the following: <table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">any travel product within the meaning of the Travel Agents Act 1975;</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">any goods (including any food or beverage intended for human consumption);</td></tr></table></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“record” means any record of information however recorded, and includes —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">anything on which there is writing or Braille;</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">a map, plan, chart, graph, picture or photograph;</td></tr><tr><td class="p1DefNo">(<em>c</em>)</td><td class="pDefTxt">anything from which images, sounds or writing can be reproduced; and</td></tr><tr><td class="p1DefNo">(<em>d</em>)</td><td class="pDefTxt">anything on which information has been stored or recorded;</td></tr></table></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“service” means any service relating to any one or more of the following:<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">arts or entertainment;</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">leisure, recreation or sports;</td></tr><tr><td class="p1DefNo">(<em>c</em>)</td><td class="pDefTxt">personal care, wellness or assistance;</td></tr><tr><td class="p1DefNo">(<em>d</em>)</td><td class="pDefTxt">transport, other than transport by use of a regular route service within the meaning of the Bus Services Industry Act 2015 or a train service within the meaning of the Public Transport Council Act 1987;</td></tr><tr><td class="p1DefNo">(<em>e</em>)</td><td class="pDefTxt">business meetings, incentive travel, conferences, conventions and exhibitions (commonly known as MICE);</td></tr></table></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“taxable transaction connected with a tourism event” has the meaning given by section 5(2);</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“tourism event” means any event or series of related activities taking place in Singapore —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">that promotes Singapore as a travel or tourist destination; or</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">that is intended wholly or partly for the benefit of, or for the purpose of attracting, visitors to Singapore;</td></tr></table></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“tourism event establishment” means a person prescribed in an order made under section 5;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“tourism event premises” means any premises used or to be used for the conduct of a tourism event by the organiser of that event;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“transaction” means any arrangement made by a person in the course of carrying on a business in Singapore —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">for the provision, or to facilitate the provision, of the use of any tourism event premises, accommodation, products or services, to another person; or</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">where the use of any tourism event premises, accommodation, products or services in contemplation of which an arrangement in paragraph (<em>a</em>) was made does not take place,</td></tr></table><table width="100%"><tr><td class="defSO" style="font-size:13pt">whether or not —</td></tr></table><table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>c</em>)</td><td class="pDefTxt">the other person is in Singapore;</td></tr><tr><td class="p1DefNo">(<em>d</em>)</td><td class="pDefTxt">the arrangement is at the request of the other person; or</td></tr><tr><td class="p1DefNo">(<em>e</em>)</td><td class="pDefTxt">any consideration is given for the arrangement.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr2A-"><span class="noBold"></span><span class="">Application of Act</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>2A.</strong>  This Act does not apply to any tourism event premises, accommodation, product or service provided or to be provided by the Government, or a body established by or under a public Act for a public purpose.<div class="amendNote">[28/2018]</div></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 must 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="">Cess payable</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>5.</strong><a name="pr5-ps1-"></a><span class="prov2TxtIL">—(1)  Cess is payable at the amount prescribed by the Minister by order in the <em>Gazette</em> on every taxable transaction connected (in the manner provided in subsection (2)) with a tourism event to which the order relates.<div class="amendNote">[28/2018]</div></span><a name="pr5-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  In this Act, a transaction is a taxable transaction connected with a tourism event if —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">the use of the tourism event premises, accommodation, product or service under the transaction is or is to be provided, or (where paragraph (<em>b</em>) of the definition of “transaction” in section 2 applies) could have been provided, during a period during which the tourism event is held, being a period which may include any time before or after the event is held (called in this section a taxable period); and</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">the transaction, which satisfies paragraph (<em>a</em>), is prescribed in an order under subsection (1) to be a taxable transaction connected with that tourism event.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table><a name="pr5-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  A transaction is not to be treated as other than a taxable transaction by reason only that —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">the transaction is made with a person who is not a visitor to Singapore; </td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">the transaction is made for any purpose other than for purposes of any tourism event;</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">the transaction is terminated for any reason; or</td></tr><tr><td class="p1No">(<em>d</em>)</td><td class="pTxt">the tourism event premises, accommodation, product or service to be provided under the transaction, is not provided or used for any reason.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table><a name="pr5-ps4-"></a><table width="100%"><tr><td class="prov2Txt">(4)  An order under subsection (1) must specify or describe —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">the tourism event to which the order relates;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">the taxable transactions connected with a tourism event on which cess is payable;</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">the tourism event establishments making the taxable transactions connected with a tourism event;</td></tr><tr><td class="p1No">(<em>d</em>)</td><td class="pTxt">the taxable period for the taxable transactions connected with a tourism event; and</td></tr><tr><td class="p1No">(<em>e</em>)</td><td class="pTxt">the amount of the cess.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table><a name="pr5-ps5-"></a><table width="100%"><tr><td class="prov2Txt">(5)  For the purposes of subsection (4)(<em>e</em>), the amount of cess payable on a taxable transaction connected with a tourism event may be prescribed in an order under subsection (1) as a rate based on —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">the gross receipts derived from the taxable transaction; or</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">an amount treated as the gross receipts derived from the taxable transaction —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr5-ps5-p1b-p2i-"><td class="p2No">(i)</td><td class="p2Txt">that is terminated; or</td></tr><tr id="pr5-ps5-p1b-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">for which no or partial consideration is given,</td></tr></table></td></tr></table><table width="100%"><tr><td class="prov1N2SO" style="font-size:13pt">and the order may further provide for the method by which such gross receipts or amount treated as the gross receipts are to be determined.</td></tr></table><div class="amendNote">[28/2018]</div></td></tr></table><a name="pr5-ps6-"></a><table width="100%"><tr><td class="prov2Txt">(6)  An order under subsection (1) may prescribe different taxable periods, different amounts of cess, or different methods of determining the gross receipts or amounts treated as the gross receipts —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">for different taxable transactions connected with a tourism event;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">for different tourism event premises, accommodation, products or services;</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">for different tourism events or tourism event establishments; or</td></tr><tr><td class="p1No">(<em>d</em>)</td><td class="pTxt">on any other differential basis.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table><a name="pr5-ps7-"></a><table width="100%"><tr><td class="prov2Txt">(7)  In determining the “gross receipts” or “an amount treated as the gross receipts”, there must be excluded the amount of any goods and services tax chargeable on any supply of goods or services comprised in that taxable transaction connected with a tourism event.<div class="amendNote">[28/2018]</div></td></tr></table><a name="pr5-ps8-"></a><table width="100%"><tr><td class="prov2Txt">(8)  No person is relieved from liability to pay cess on a taxable transaction connected with a tourism event by reason of the fact that the person ceases during a taxable period to carry on business in Singapore.<div class="amendNote">[28/2018]</div></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="">Tourism event establishment 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)  Cess payable on a taxable transaction connected with a tourism event is payable by the tourism event establishment making the taxable transaction.<div class="amendNote">[28/2018]</div></span><a name="pr6-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  Cess must be accounted for and paid within the time prescribed by regulations made under this Act.<div class="amendNote">[28/2018]</div></td></tr></table><a name="pr6-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  Cess must be paid to the Board in the manner required by the Board.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table></div><div class="prov1Rep" id="pr7-"><table width="100%"><tr><td class="prov1RepText"><strong>7.</strong>  [<em>Repealed by Act 16 of 2008</em>]</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr8-"><span class="noBold"></span><span class="">Power to enter premises, etc.</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, is entitled, at all reasonable times, to full and free access to any premises that the Chief Executive, officer or agent (as the case may be) reasonably believes are relevant premises, to do all or any of the following for relevant purposes:<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">to inspect the premises;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">without any fee or reward, to inspect, make copies of, or take extracts from, any record;</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">to take possession of any record if, in the opinion of the Chief Executive, officer or agent, as the case may be —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr8-ps1-p1c-p2i-"><td class="p2No">(i)</td><td class="p2Txt">the inspection or copy of, or extract from, the record cannot reasonably be performed without taking possession;</td></tr><tr id="pr8-ps1-p1c-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">the record may be interfered with or destroyed unless possession is taken; or</td></tr><tr id="pr8-ps1-p1c-p2iii-"><td class="p2No">(iii)</td><td class="p2Txt">the record may be required as evidence in proceedings for an offence under this Act or any regulations made under this Act, or in proceedings for the recovery of cess.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table></span><a name="pr8-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  In this section —<table width="100%"><tr><td class="def" style="font-size:13pt">“relevant premises” means —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">any premises owned or occupied by a person who is, or could be prescribed as, a tourism event establishment; or</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">any premises where any record relating to cess payable under this Act is or is likely to be kept;</td></tr></table></td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“relevant purposes” means any one or both of the following purposes:<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">to administer or enforce this Act or any order or regulations made under this Act, including to enable the Board to ascertain the amount of cess payable by any person under this Act;</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">to enable the Board to provide its views to the Minister on any matter to be prescribed in an order to be made under section 5.<div class="amendNote">[28/2018]</div></td></tr></table></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 records 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 (3), every person liable to pay cess under the provisions of this Act must keep and retain for a minimum period in safe custody —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">records provided by the person under section 8(1) to the Chief Executive or an officer or agent of the Board authorised by the Chief Executive;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">records of the information provided by the person under section 10(3) to the Chief Executive or an officer or agent of the Board authorised by the Chief Executive; and</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">sufficient records to enable the amount of cess payable under any order made under section 5 to be readily ascertained by the Chief Executive or an officer or agent of the Board authorised by the Chief Executive.<div class="amendNote">[16/2008; 28/2018]</div></td></tr></table></span><a name="pr9-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  Where a machine is used for recording taxable transactions connected with a tourism event, receipts of those transactions may be dispensed with if the Chief Executive, or an officer or agent of the Board authorised by the Chief Executive, is satisfied that —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">the machine records all of those transactions;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">a record of all of those transactions for each day and (if applicable) the consideration given for each transaction, is made by the end of each day; and</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">the record mentioned in paragraph (<em>b</em>) fulfils the requirements of subsection (1)(<em>c</em>).<div class="amendNote">[28/2018]</div></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 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>) and (<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; and</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>c</em>) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table><a name="pr9-ps4-"></a><table width="100%"><tr><td class="prov2Txt">(4)  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 (2) in respect of any person or records or any class of persons or records.</td></tr></table><a name="pr9-ps5-"></a><table width="100%"><tr><td class="prov2Txt">(5)  In this section, “minimum period”, in relation to the keeping and retention of a record, means —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">subject to paragraph (<em>b</em>), for every record provided or made before 6 September 2018 — 2 years after the record was provided or made, as the case may be; and</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">for every record provided (whenever made) or made on or after 6 September 2018 — 5 years (or such longer period as may be prescribed in substitution by regulations made under this Act) after the record was provided or made, as the case may be.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table><a name="pr9-ps6-"></a><table width="100%"><tr><td class="prov2Txt">(6)  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 must, within 7 days of the date of commencement or cessation of any business carried on by the person in respect of which cess is payable on any transaction relating thereto, inform the Board in writing of the business carried on by the person.<div class="amendNote">[28/2018]</div></span><a name="pr10-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  Every person liable to pay cess under this Act must inform the Board in writing of any change of the person’s place of business.</td></tr></table><a name="pr10-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  The Chief Executive, or an officer or agent of the Board authorised by the Chief Executive, may, by written notice under subsection (4), require any person to provide the Chief Executive, officer or agent with information that the Chief Executive, officer or agent (as the case may be) considers necessary for any one or both of the relevant purposes mentioned in section 8(2).<div class="amendNote">[28/2018]</div></td></tr></table><a name="pr10-ps4-"></a><table width="100%"><tr><td class="prov2Txt">(4)  The written notice may specify —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">the form and manner in which the information must be provided; </td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">the time by which the information must be provided; and</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">the frequency with which the information must be provided during a period specified in the written notice, which period must not exceed 5 years (or such longer period as may be prescribed in substitution by regulations made under this Act) after the date of the written notice.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table><a name="pr10-ps5-"></a><table width="100%"><tr><td class="prov2Txt">(5)  Any person who contravenes or fails to comply with subsection (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.<div class="amendNote">[16/2008]</div></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 payable under this Act may be recovered as a debt due to the Board from the person accountable for the cess.<div class="amendNote">[28/2018]</div></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 the person’s failure to keep or to produce or furnish to the Board the accounts or records required by this Act or any regulations made under this Act or to take or permit to be taken any other step which the person is so required to take or permit to be taken or by reason of the accounts or records kept, produced or furnished being materially incomplete or inaccurate, the Board is unable to ascertain the amount of cess properly due from the person, the Board may estimate the amount of cess due.<div class="amendNote">[28/2018]</div></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 is 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 must 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 the person 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 —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">a penalty equal to 5% of the amount of cess payable whether estimated or not must be added thereto; and</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">if the amount of cess outstanding is not paid within 60 days of the imposition of the penalty as provided by paragraph (<em>a</em>), an additional penalty of 2% of the cess outstanding is payable for each completed month that the cess remains unpaid commencing from the date on which the cess became payable, except that the total additional penalty must not exceed 50% of the amount of cess outstanding.<div class="amendNote">[16/2008]</div></td></tr></table></span><a name="pr13-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  The provisions of this Act relating to the collection and recovery of cess are to apply to the collection and recovery of the penalty and additional penalty.<div class="amendNote">[16/2008]</div></td></tr></table><a name="pr13-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  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)  Despite 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 originating claim and the Board is entitled to all costs allowed by law against the person liable thereto.<div class="amendNote">[Act 25 of 2021 wef 01/04/2022]</div></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 the defendant is 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="">Refund or 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)  Except as provided in this section, no person is entitled to any refund of any money that was overpaid, or return of any money that was erroneously paid, as cess or penalty under this Act.<div class="amendNote">[28/2018]</div></span><a name="pr15-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  A person who overpaid or erroneously paid any money as cess or penalty under this Act may make a claim to the Board for the refund of the money overpaid or return of the money erroneously paid.<div class="amendNote">[28/2018]</div></td></tr></table><a name="pr15-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  A refund or return to a person of any money that is the subject of a claim under subsection (2) may be made only if —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">the person makes the claim within one year after the date of the overpayment or erroneous payment; </td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">the claim is in the form and manner required by the Board; and </td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">the Board is satisfied that there was an overpayment or erroneous payment.<div class="amendNote">[28/2018]</div></td></tr></table></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 underpaid cess or penalty, etc.</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>16.</strong><a name="pr16-ps1-"></a><span class="prov2TxtIL">—(1)  This section applies where for any reason or owing to any cause, a person underpays any cess or penalty under this Act, or is refunded or returned any money under section 15 despite not being entitled to such refund or return.<div class="amendNote">[28/2018]</div></span><a name="pr16-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  The person mentioned in subsection (1) must, on demand being made by the Board within one year after the date of the underpayment, or erroneous refund or return, pay the deficiency or repay the money erroneously refunded or returned (as the case may be) to the Board.<div class="amendNote">[28/2018]</div></td></tr></table></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 under this Act by omitting therefrom any information or gives any incorrect information to the Chief Executive or the Board under section 10 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.<div class="amendNote">[16/2008]</div></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 under this Act 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 under this Act;</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 under this Act;</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 other 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><div class="amendNote">[28/2018]</div></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 under this Act 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 is 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 or her duty under this Act or any regulations made under this Act 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 exempt and remit</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, by order in the <em>Gazette</em>, exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a particular case and subject to such conditions as the Minister may impose.<div class="amendNote">[28/2018]</div></span><a name="pr20-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  The Minister may remit the whole or any part of the cess payable by any person under this Act, if the Minister is satisfied that it is just and equitable to do so.<div class="amendNote">[28/2018]</div></td></tr></table><a name="pr20-ps3-"></a><table width="100%"><tr><td class="prov2Txt">(3)  The Board must, following the Minister’s decision under subsection (2) and if the amount remitted has been paid to the Board by the person mentioned in that subsection, return that amount to the person.<div class="amendNote">[28/2018]</div></td></tr></table></td></tr></table></div><div class="prov1Rep" id="pr21-"><table width="100%"><tr><td class="prov1RepText"><strong>21.</strong>  [<em>Repealed by Act 16 of 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 under this Act may, with the authorisation of the Public Prosecutor, be conducted by an officer of the Board or an officer of the Government authorised in writing in that behalf by the Chief Executive.<div class="amendNote">[15/2010]</div></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr23-"><span class="noBold"></span><span class="">Consent of Public Prosecutor</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>23.</strong>  No court is to try any offence under this Act or any regulations made under this Act except with the consent of the Public Prosecutor.<div class="amendNote">[15/2010]</div></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 is to be included among the debts which, under section 352 of the Insolvency, Restructuring and Dissolution Act 2018, 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 or her death, and having become due within 12 months before that date.<div class="amendNote">[40/2018]</div></span><a name="pr24-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  There is to be included among the taxes which, under section 203 of the Insolvency, Restructuring and Dissolution Act 2018, 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.<div class="amendNote">[40/2018]</div></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 under this Act 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><div class="tail"><div class="dms" data-field="seriesId" data-term="287b079f-e7ac-446f-b563-7a34fb269b76"></div><div class="dms" data-field="seriesId" data-term="LEGISLATION_ABBREVIATIONS"></div><div class="dms" 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Singapore Tourism (Cess Collection) Act 1972 - Singapore Statutes Online