Comparison View

Formal Consolidation |  1997 RevEd
Keeping of books of account and giving of receipts
9.—(1)  Subject to subsection (2), every person liable to pay cess under the provisions of this Act —
(a)shall keep and retain for a minimum period of 2 years in safe custody sufficient records to enable the amount of cess payable under this Act to be readily ascertained by the Chief Executive or an officer or agent of the Board authorised in that behalf by the Chief Executive;
(b)shall issue a serially printed receipt for every sum of money in respect of all sales made and all charges collected or levied in a tourist food establishment and a tourist public house and shall retain a duplicate of every such receipt.
(1A)  Where a machine is used for recording sales and charges collected, a receipt may be dispensed with if the Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf is satisfied that —
(a)such machine substantially records all sales made and all charges collected; and
(b)the total of all sales made and all charges collected in each day is transferred at the end of such day to a record of sales and of charges collected.
(2)  The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may in respect of any class or description of persons who are liable to pay cess under this Act —
(a)direct them to keep and retain the records referred to in subsection (1) (a ) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be;
(b)direct them to issue and retain the receipts and their duplicates referred to in subsection (1) (b ) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be.
(3)  The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may waive all or any of the provisions of subsection (1) or (1A) in respect of any person or records or any class of persons or records.
(4)  For the purposes of this section, “records” includes —
(a)books of account recording receipts or payments or income or expenditure; and
(b)invoices, vouchers, receipts and such other documents as in the opinion of the Chief Executive or an officer or agent of the Board, as the case may be, are necessary to verify the entries in any book of account.
(5)  Any person who contravenes or fails to comply with this section or any direction of the Chief Executive or an officer or agent of the Board issued pursuant to this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
Informal Consolidation | Amended Act 28 of 2018
Keeping of records and giving of receipts
9.—(1)  Subject to subsection (2), every person liable to pay cess under the provisions of this Act shall keep and retain for a minimum period in safe custody —
(a)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;
[Act 28 of 2018 wef 06/09/2018]
(aa)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
[Act 28 of 2018 wef 06/09/2018]
(b)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.
[16/2008 wef 19/09/2008]
[Act 28 of 2018 wef 06/09/2018]
(1A)  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 —
(a)the machine records all of those transactions;
(b)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
(c)the record mentioned in paragraph (b) fulfils the requirements of subsection (1)(b).
[Act 28 of 2018 wef 06/09/2018]
(2)  The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may in respect of any class or description of persons who are liable to pay cess under this Act —
(a)direct them to keep and retain the records referred to in subsection (1)(a) and (aa) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be;
[Act 28 of 2018 wef 06/09/2018]
(b)direct them to issue and retain the receipts and their duplicates referred to in subsection (1)(b) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be.
(3)  The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may waive all or any of the provisions of subsection (1) or (1A) in respect of any person or records or any class of persons or records.
(4)  In this section, “minimum period”, in relation to the keeping and retention of a record, means —
(a)subject to paragraph (b), for every record provided or made before the date of commencement of section 6 of the Singapore Tourism (Cess Collection) (Amendment) Act 2018 — 2 years after the record was provided or made, as the case may be; and
(b)for every record provided (whenever made) or made on or after the date of commencement of section 6 of the Singapore Tourism (Cess Collection) (Amendment) Act 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.
[Act 28 of 2018 wef 06/09/2018]
(5)  Any person who contravenes or fails to comply with this section or any direction of the Chief Executive or an officer or agent of the Board issued pursuant to this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
[Act 28 of 2018 wef 06/09/2018]