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Formal Consolidation |  1997 RevEd
Imposition of cess
5.—(1)  Subject to subsection (2), there shall be levied —
(a)in respect of every room or suite occupied each day in every tourist hotel; and
(b)in respect of all sales made and all charges levied or collected —
(i)by tourist food establishments; and
(ii)by tourist public houses,
a cess at the rate set out in the First Schedule.
(1A)  For the purposes of subsection (1) and the First Schedule, any sales or charges on which cess is levied shall exclude the amount of any goods and services tax charged on the supply to which the sales or charges relate.
(2)  Subsection (1)(b) shall not apply to —
(a)sales made, or charges levied or collected for services rendered, by a shop or office which is situated within a tourist public house and does not have the facilities for the preparation of cooked food for sale;
(b)service charges or gratuities levied or collected by the tourist food establishment or tourist public house; and
(c)charges levied or collected by a tourist public house for the services, or for the use of the facilities, set out in the Second Schedule.
(3)  The Minister may, in the First Schedule, classify tourist hotels, tourist food establishments and tourist public houses and specify the rate of cess to be paid in respect of each such tourist hotel, tourist food establishment and tourist public house.
(4)  The Minister may from time to time, by order published in the Gazette, add to, vary or revoke the whole or any part of the First and the Second Schedules.
(5)  For the purposes of this section, “shop” includes a stall or space in a tourist public house which has been rented out or set aside exclusively for the purpose of selling goods or for providing services of any kind.
Informal Consolidation | Amended Act 28 of 2018
Cess payable
5.—(1)  Cess is payable at the amount prescribed by the Minister by order in the Gazette on every taxable transaction connected (in the manner provided in subsection (2)) with a tourism event to which the order relates.
(2)  In this Act, a transaction is a taxable transaction connected with a tourism event if —
(a)the use of the tourism event premises, accommodation, product or service under the transaction is or is to be provided, or (where paragraph (b) 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
(b)the transaction, which satisfies paragraph (a), is prescribed in an order under subsection (1) to be a taxable transaction connected with that tourism event.
(3)  A transaction is not to be treated as other than a taxable transaction by reason only that —
(a)the transaction is made with a person who is not a visitor to Singapore;
(b)the transaction is made for any purpose other than for purposes of any tourism event;
(c)the transaction is terminated for any reason; or
(d)the tourism event premises, accommodation, product or service to be provided under the transaction, is not provided or used for any reason.
(4)  An order under subsection (1) must specify or describe —
(a)the tourism event to which the order relates;
(b)the taxable transactions connected with a tourism event on which cess is payable;
(c)the tourism event establishments making the taxable transactions connected with a tourism event;
(d)the taxable period for the taxable transactions connected with a tourism event; and
(e)the amount of the cess.
(5)  For the purposes of subsection (4)(e), 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 —
(a)the gross receipts derived from the taxable transaction; or
(b)an amount treated as the gross receipts derived from the taxable transaction —
(i)that is terminated; or
(ii)for which no or partial consideration is given,
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.
(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 —
(a)for different taxable transactions connected with a tourism event;
(b)for different tourism event premises, accommodation, products or services;
(c)for different tourism events or tourism event establishments; or
(d)on any other differential basis.
(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.
(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.
[Act 28 of 2018 wef 06/09/2018]