﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Singapore Tourism (Cess Collection) Act 1972 amendments</title><link>https://sso.agc.gov.sg/Act/STCCA1972?TransactionDate=20220916235959&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//Act/STCCA1972?ValidDate=20220401&amp;ProvIds=pr14-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board 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 origi...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972?ValidDate=20220401&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act 1972 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess Collection) ...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr1-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 1 Short title</title><description>Short title This Act is the Singapore Tourism (Cess Collection) Act 1972 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act 1963 and...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr2A-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 2A Application of Act</title><description>Application of Act 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 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr3-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr4-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under this Act must be paid into the Fund.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 5 Cess payable</title><description>Cess payable 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)) wit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr6-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 6 Tourism event establishment liable to pay cess</title><description>Tourism event establishment liable to pay cess Cess payable on a taxable transaction connected with a tourism event is payable by the tourism event establishment making the taxabl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr7-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 7 (Repealed)</title><description>Repealed by Act 16 of 2008</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 8 Power to enter premises, etc.</title><description>Power to enter premises, etc. 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 ac...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 9 Keeping of records and giving of receipts</title><description>Keeping of records and giving of receipts 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 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 10 Duty to inform</title><description>Duty to inform 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 w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr11-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 11 Recovery of cess</title><description>Recovery of cess 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. 28/20...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr12-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr13-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 13 Penalty</title><description>Penalty Subject to subsection (2), if any cess is not accounted for and paid within the time prescribed by the Board — a penalty equal to 5% of the amount of cess payable whether ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr14-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board 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 writ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr15-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 15 Refund or return of cess or penalty overpaid or erroneously paid</title><description>Refund or return of cess or penalty overpaid or erroneously paid Except as provided in this section, no person is entitled to any refund of any money that was overpaid, or return ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr16-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 16 Payment of underpaid cess or penalty, etc.</title><description>Payment of underpaid cess or penalty, etc. 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 o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr17-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 17 Incorrect return</title><description>Incorrect return 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 inform...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr18-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made under th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr19-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 19 Obstructing officer of Board</title><description>Obstructing officer of Board 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 mad...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr20-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 20 Power to exempt and remit</title><description>Power to exempt and remit The Minister may, by order in the Gazette , exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr21-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 21 (Repealed)</title><description>Repealed by Act 16 of 2008</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr22-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made under this Act may, with the authorisation of the Public Pro...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr23-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 23 Consent of Public Prosecutor</title><description>Consent of Public Prosecutor 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. 15/2010</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy 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 priori...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=pr25-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 25 Offence by body corporate</title><description>Offence by body corporate 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 th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act 1972 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess Collection)...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=xy-</link><title>Singapore Tourism (Cess Collection) Act 1972 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972?ValidDate=20220401&amp;ProvIds=al-</link><title>Singapore Tourism (Cess Collection) Act 1972 - Long Title</title><description>An Act for the collection of cess by the Singapore Tourism Board.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 1 Short title</title><description>Short title This Act is the Singapore Tourism (Cess Collection) Act 1972 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act 1963 and ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2A-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 2A Application of Act</title><description>Application of Act 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 o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972?ValidDate=20220401&amp;ProvIds=pr3-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the powe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under this Act must be paid into the Fund.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 5 Cess payable</title><description>Cess payable 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...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 6 Tourism event establishment liable to pay cess</title><description>Tourism event establishment liable to pay cess Cess payable on a taxable transaction connected with a tourism event is payable by the tourism event establishment making the taxable...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972?ValidDate=20220401&amp;ProvIds=pr7-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 7 (Repealed)</title><description>Repealed by Act 16 of 2008</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 8 Power to enter premises, etc.</title><description>Power to enter premises, etc. 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 acc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 9 Keeping of records and giving of receipts</title><description>Keeping of records and giving of receipts 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 s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 10 Duty to inform</title><description>Duty to inform 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 wh...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972?ValidDate=20220401&amp;ProvIds=pr11-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 11 Recovery of cess</title><description>Recovery of cess 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. 28/201...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescri...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 13 Penalty</title><description>Penalty Subject to subsection (2), if any cess is not accounted for and paid within the time prescribed by the Board — a penalty equal to 5% of the amount of cess payable whether e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr14-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board 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 writ ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr15-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 15 Refund or return of cess or penalty overpaid or erroneously paid</title><description>Refund or return of cess or penalty overpaid or erroneously paid Except as provided in this section, no person is entitled to any refund of any money that was overpaid, or return o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr16-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 16 Payment of underpaid cess or penalty, etc.</title><description>Payment of underpaid cess or penalty, etc. 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...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972?ValidDate=20220401&amp;ProvIds=pr17-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 17 Incorrect return</title><description>Incorrect return 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 informa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr18-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made under thi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr19-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 19 Obstructing officer of Board</title><description>Obstructing officer of Board 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...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr20-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 20 Power to exempt and remit</title><description>Power to exempt and remit The Minister may, by order in the Gazette , exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972?ValidDate=20220401&amp;ProvIds=pr21-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 21 (Repealed)</title><description>Repealed by Act 16 of 2008</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr22-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made under this Act may, with the authorisation of the Public Pros...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr23-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 23 Consent of Public Prosecutor</title><description>Consent of Public Prosecutor 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. 15/2010</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy 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 priorit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972?ValidDate=20220401&amp;ProvIds=pr25-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 25 Offence by body corporate</title><description>Offence by body corporate 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...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr26-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 26 Regulations</title><description>Regulations The Board may, with the approval of the Minister, make such regulations as are necessary for carrying into effect the provisions of this Act.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act 1972 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess Collection) ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=xy-</link><title>Singapore Tourism (Cess Collection) Act 1972 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition. ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr14-</link><title>Singapore Tourism (Cess Collection) Act 1972 - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board 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 writ ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act 1972 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess Collection) ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 352 of the Insolvency, Restructuring and Dissolution Act 2018 , are to be paid in prior...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess ...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 352 of the Insolvency, Restructuring and Dissolution Act 2018 , are to be paid in prior...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess ...</description><pubDate>Thu, 30 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=pr2A-</link><title>Singapore Tourism (Cess Collection) Act - 2A Application of Act</title><description>Application of Act 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 ...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act - 5 Cess payable</title><description>Cess payable 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)) wit...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=pr6-</link><title>Singapore Tourism (Cess Collection) Act - 6 Tourism event establishment liable to pay cess</title><description>Tourism event establishment liable to pay cess Cess payable on a taxable transaction connected with a tourism event is payable by the tourism event establishment making the taxabl...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act - 8 Power to enter premises, etc.</title><description>Power to enter premises, etc. 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 ac...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act - 9 Keeping of records and giving of receipts</title><description>Keeping of records and giving of receipts 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...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which c...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=pr11-</link><title>Singapore Tourism (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess 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 therefor. Act 28 of...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr12-</link><title>Singapore Tourism (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=pr15-</link><title>Singapore Tourism (Cess Collection) Act - 15 Refund or return of cess or penalty overpaid or erroneously paid</title><description>Refund or return of cess or penalty overpaid or erroneously paid Except as provided in this section, no person is entitled to any refund of any money that was overpaid, or return ...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=pr16-</link><title>Singapore Tourism (Cess Collection) Act - 16 Payment of underpaid cess or penalty, etc.</title><description>Payment of underpaid cess or penalty, etc. 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 o...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=pr18-</link><title>Singapore Tourism (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made thereund...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr20-</link><title>Singapore Tourism (Cess Collection) Act - 20 Power to exempt and remit</title><description>Power to exempt and remit The Minister may, by order in the Gazette , exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess ...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess ...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr2A-</link><title>Singapore Tourism (Cess Collection) Act - 2A Application of Act</title><description>Application of Act 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 ...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act - 5 Cess payable</title><description>Cess payable 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)) wit...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr6-</link><title>Singapore Tourism (Cess Collection) Act - 6 Tourism event establishment liable to pay cess</title><description>Tourism event establishment liable to pay cess Cess payable on a taxable transaction connected with a tourism event is payable by the tourism event establishment making the taxabl...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act - 8 Power to enter premises, etc.</title><description>Power to enter premises, etc. 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 ac...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act - 9 Keeping of records and giving of receipts</title><description>Keeping of records and giving of receipts 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...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which c...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr11-</link><title>Singapore Tourism (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess 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 therefor. Act 28 of...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr12-</link><title>Singapore Tourism (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr15-</link><title>Singapore Tourism (Cess Collection) Act - 15 Refund or return of cess or penalty overpaid or erroneously paid</title><description>Refund or return of cess or penalty overpaid or erroneously paid Except as provided in this section, no person is entitled to any refund of any money that was overpaid, or return ...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr16-</link><title>Singapore Tourism (Cess Collection) Act - 16 Payment of underpaid cess or penalty, etc.</title><description>Payment of underpaid cess or penalty, etc. 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 o...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr18-</link><title>Singapore Tourism (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made thereund...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr20-</link><title>Singapore Tourism (Cess Collection) Act - 20 Power to exempt and remit</title><description>Power to exempt and remit The Minister may, by order in the Gazette , exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a...</description><pubDate>Thu, 06 Sep 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Fri, 10 Jun 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess ...</description><pubDate>Fri, 10 Jun 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Fri, 10 Jun 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess ...</description><pubDate>Fri, 10 Jun 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr1-</link><title>Singapore Tourism (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Singapore Tourism (Cess Collection) Act .</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr3-</link><title>Singapore Tourism (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess The Minister may from time to time, by order published in the Gazette , declare a tourist event to which this section applies (hereinafter referred to as a decl...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr6-</link><title>Singapore Tourism (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of sales made, and charges levied or collected, by a tourist hotel, a tourist food establishment or a tourist public house as ...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr7-</link><title>Singapore Tourism (Cess Collection) Act - 7 (Repealed)</title><description>Repealed by Act 16/2008 wef 19/09/2008</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act - 8 Power of Chief Executive to obtain information</title><description>Power of Chief Executive to obtain information The Chief Executive or an officer or agent of the Board authorised by the Chief Executive shall at all times have full and free acce...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2), every person liable to pay cess under the provisions of this Act shall keep and retain for a minimum ...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which c...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr12-</link><title>Singapore Tourism (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr13-</link><title>Singapore Tourism (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (1A), if any cess is not accounted for and paid within the time prescribed by the Board — a penalty equal to 5% of the amount of cess payable whether...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr14-</link><title>Singapore Tourism (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr17-</link><title>Singapore Tourism (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr21-</link><title>Singapore Tourism (Cess Collection) Act - 21 (Repealed)</title><description>Repealed by Act 16/2008 wef 19/09/2008</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr22-</link><title>Singapore Tourism (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may, with the authorisation of the Public Prosecu...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr23-</link><title>Singapore Tourism (Cess Collection) Act - 23 Consent of Public Prosecutor</title><description>Consent of Public Prosecutor No court shall try any offence under this Act or any regulations made thereunder except with the consent of the Public Prosecutor. 15/2010 wef 02/01/2...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 90 of the Bankruptcy Act (Cap. 20), are to be paid in priority to all other debts in th...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr27-</link><title>Singapore Tourism (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the Singapore Tourism Board Act (Cap. 305B) relating to the matters falling within the scope of this Act which is not ...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=Sc1-</link><title>Singapore Tourism (Cess Collection) Act - First Schedule </title><description>[Repealed by S 197/2007 wef 01/07/2007 ]</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=Sc2-</link><title>Singapore Tourism (Cess Collection) Act - Second Schedule </title><description>[Repealed by Act 16/2008 wef 19/09/2008 ]</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess ...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act. It is not part of the Act. Act 1 of 1972 Tourist Promotion (Cess ...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess The Minister may from time to time, by order published in the Gazette , declare a tourist event to which this section applies (hereinafter referred to as a decl...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr6-</link><title>Singapore Tourism (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of sales made, and charges levied or collected, by a tourist hotel, a tourist food establishment or a tourist public house as ...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act - 8 Power of Chief Executive to obtain information</title><description>Power of Chief Executive to obtain information The Chief Executive or an officer or agent of the Board authorised by the Chief Executive shall at all times have full and free acce...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2), every person liable to pay cess under the provisions of this Act shall keep and retain for a minimum ...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which c...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr12-</link><title>Singapore Tourism (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 90 of the Bankruptcy Act (Cap. 20), are to be paid in priority to all other debts in th...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr1-</link><title>Singapore Tourism (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Singapore Tourism (Cess Collection) Act .</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr3-</link><title>Singapore Tourism (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr7-</link><title>Singapore Tourism (Cess Collection) Act - 7 (Repealed)</title><description>Repealed by Act 16/2008 wef 19/09/2008</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr13-</link><title>Singapore Tourism (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (1A), if any cess is not accounted for and paid within the time prescribed by the Board — a penalty equal to 5% of the amount of cess payable whether...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr14-</link><title>Singapore Tourism (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr17-</link><title>Singapore Tourism (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr21-</link><title>Singapore Tourism (Cess Collection) Act - 21 (Repealed)</title><description>Repealed by Act 16/2008 wef 19/09/2008</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr22-</link><title>Singapore Tourism (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may, with the authorisation of the Public Prosecu...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr23-</link><title>Singapore Tourism (Cess Collection) Act - 23 Consent of Public Prosecutor</title><description>Consent of Public Prosecutor No court shall try any offence under this Act or any regulations made thereunder except with the consent of the Public Prosecutor. 15/2010 wef 02/01/2...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr27-</link><title>Singapore Tourism (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the Singapore Tourism Board Act (Cap. 305B) relating to the matters falling within the scope of this Act which is not ...</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=Sc1-</link><title>Singapore Tourism (Cess Collection) Act - First Schedule </title><description>[Repealed by S 197/2007 wef 01/07/2007 ]</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=Sc2-</link><title>Singapore Tourism (Cess Collection) Act - Second Schedule </title><description>[Repealed by Act 16/2008 wef 19/09/2008 ]</description><pubDate>Sun, 02 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess The Minister may from time to time, by order published in the Gazette , declare a tourist event to which this section applies (hereinafter referred to as a decl...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr6-</link><title>Singapore Tourism (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of sales made, and charges levied or collected, by a tourist hotel, a tourist food establishment or a tourist public house as ...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr7-</link><title>Singapore Tourism (Cess Collection) Act - 7 (Repealed)</title><description>Deleted by Act 16/2008</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act - 8 Power of Chief Executive to obtain information</title><description>Power of Chief Executive to obtain information The Chief Executive or an officer or agent of the Board authorised by the Chief Executive shall at all times have full and free acce...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2) , every person liable to pay cess under the provisions of this Act shall keep and retain for a minimum...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which c...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr13-</link><title>Singapore Tourism (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (1A) , if any cess is not accounted for and paid within the time prescribed by the Board — a penalty equal to 5% of the amount of cess payable whethe...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr17-</link><title>Singapore Tourism (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr21-</link><title>Singapore Tourism (Cess Collection) Act - 21 (Repealed)</title><description>Deleted by Act 16/2008</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=Sc1-</link><title>Singapore Tourism (Cess Collection) Act - First Schedule </title><description>[Deleted by S 197/2007 wef 01/07/2007 ]</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=Sc2-</link><title>Singapore Tourism (Cess Collection) Act - Second Schedule </title><description>[Deleted by Act 16/2008 wef 19/09/2008 ]</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act . It is not part of this Act. Act 1 of 1972 Tourist Promotion (Ces...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess The Minister may from time to time, by order published in the Gazette , declare a tourist event to which this section applies (hereinafter referred to as a decl...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr6-</link><title>Singapore Tourism (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of sales made, and charges levied or collected, by a tourist hotel, a tourist food establishment or a tourist public house as ...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr7-</link><title>Singapore Tourism (Cess Collection) Act - 7 (Repealed)</title><description>Deleted by Act 16/2008</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act - 8 Power of Chief Executive to obtain information</title><description>Power of Chief Executive to obtain information The Chief Executive or an officer or agent of the Board authorised by the Chief Executive shall at all times have full and free acce...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2) , every person liable to pay cess under the provisions of this Act shall keep and retain for a minimum...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which c...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr13-</link><title>Singapore Tourism (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (1A) , if any cess is not accounted for and paid within the time prescribed by the Board — a penalty equal to 5% of the amount of cess payable whethe...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr17-</link><title>Singapore Tourism (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr21-</link><title>Singapore Tourism (Cess Collection) Act - 21 (Repealed)</title><description>Deleted by Act 16/2008</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=Sc1-</link><title>Singapore Tourism (Cess Collection) Act - First Schedule </title><description>[Deleted by S 197/2007 wef 01/07/2007 ]</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=Sc2-</link><title>Singapore Tourism (Cess Collection) Act - Second Schedule </title><description>[Deleted by Act 16/2008 wef 19/09/2008 ]</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act . It is not part of this Act. Act 1 of 1972 Tourist Promotion (Ces...</description><pubDate>Fri, 19 Sep 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Sun, 01 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 90 of the Bankruptcy Act (Cap. 20) , are to be paid in priority to all other debts in t...</description><pubDate>Sun, 01 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=Sc1-</link><title>Singapore Tourism (Cess Collection) Act - First Schedule </title><description>[Deleted by S 197/2007 wef 01/07/2007 ]</description><pubDate>Sun, 01 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act . It is not part of this Act. Act 1 of 1972 Tourist Promotion (Ces...</description><pubDate>Sun, 01 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Sun, 01 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=Sc1-</link><title>Singapore Tourism (Cess Collection) Act - First Schedule </title><description>[Deleted by S 197/2007 wef 01/07/2007 ]</description><pubDate>Sun, 01 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act . It is not part of this Act. Act 1 of 1972 Tourist Promotion (Ces...</description><pubDate>Sun, 01 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 90 of the Bankruptcy Act (Cap. 20) , are to be paid in priority to all other debts in t...</description><pubDate>Sun, 01 Jul 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=20211231&amp;ProvIds=al-</link><title>Singapore Tourism (Cess Collection) Act - Long Title</title><description>An Act for the collection of cess by the Singapore Tourism Board.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr1-</link><title>Singapore Tourism (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Singapore Tourism (Cess Collection) Act .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr3-</link><title>Singapore Tourism (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr4-</link><title>Singapore Tourism (Cess Collection) Act - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under this Act shall be paid into the Fund.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2) , there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr7-</link><title>Singapore Tourism (Cess Collection) Act - 7 Recovery of cess from customer</title><description>Recovery of cess from customer Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act - 8 Power of Chief Executive to obtain information</title><description>Power of Chief Executive to obtain information The Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf shall at all times have ful...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2) , every person liable to pay cess under the provisions of this Act — shall keep and retain for a minim...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which c...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr11-</link><title>Singapore Tourism (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess Without prejudice to any other remedy, any cess levied under this Act may be recovered as a debt due to the Board from the person accountable therefor.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr12-</link><title>Singapore Tourism (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr13-</link><title>Singapore Tourism (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2) , if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether esti...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr14-</link><title>Singapore Tourism (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr15-</link><title>Singapore Tourism (Cess Collection) Act - 15 Return of cess or penalty overpaid or erroneously paid</title><description>Return of cess or penalty overpaid or erroneously paid It shall be lawful for the Board, if it is proved to the satisfaction of the Board that any money has been over-paid or erro...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr18-</link><title>Singapore Tourism (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made thereund...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr19-</link><title>Singapore Tourism (Cess Collection) Act - 19 Obstructing officer of Board</title><description>Obstructing officer of Board Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made there...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr21-oc1-</link><title>Singapore Tourism (Cess Collection) Act - 21 Security for payment of cess</title><description>Security for payment of cess The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house securi...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr21-oc2-</link><title>Singapore Tourism (Cess Collection) Act - 21 (Repealed)</title><description>Deleted by Act 16/2008</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr22-</link><title>Singapore Tourism (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 90 of the Bankruptcy Act (Cap. 20) , are to be paid in priority to all other debts in t...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr25-</link><title>Singapore Tourism (Cess Collection) Act - 25 Offence by body corporate</title><description>Offence by body corporate Where an offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the co...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr27-</link><title>Singapore Tourism (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the Singapore Tourism Board Act (Cap. 305B) relating to the matters falling within the scope of this Act which is not ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=Sc1-</link><title>Singapore Tourism (Cess Collection) Act - First Schedule </title><description>Section 5(1) RATE OF CESS LEVIABLE 1. The rate of cess leviable under this Act shall be as follows: (a) For every room or suite occupied each day in every tourist hotel 1% of the ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=Sc2-</link><title>Singapore Tourism (Cess Collection) Act - Second Schedule Services and Facilities Provided by Tourist Public Houses</title><description>Section 5(2)(c) Services and Facilities Provided by Tourist Public Houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses....</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act . It is not part of this Act. Act 1 of 1972 Tourist Promotion (Ces...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20180906?ValidDate=20180906&amp;ProvIds=al-</link><title>Singapore Tourism (Cess Collection) Act - Long Title</title><description>An Act for the collection of cess by the Singapore Tourism Board.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr1-</link><title>Singapore Tourism (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Singapore Tourism (Cess Collection) Act .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr3-</link><title>Singapore Tourism (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr4-</link><title>Singapore Tourism (Cess Collection) Act - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under this Act shall be paid into the Fund.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2) , there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr6-</link><title>Singapore Tourism (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist h...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr7-</link><title>Singapore Tourism (Cess Collection) Act - 7 Recovery of cess from customer</title><description>Recovery of cess from customer Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act - 8 Power of Chief Executive to obtain information</title><description>Power of Chief Executive to obtain information The Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf shall at all times have ful...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2) , every person liable to pay cess under the provisions of this Act — shall keep and retain for a minim...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which c...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr11-</link><title>Singapore Tourism (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess Without prejudice to any other remedy, any cess levied under this Act may be recovered as a debt due to the Board from the person accountable therefor.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr12-</link><title>Singapore Tourism (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr13-</link><title>Singapore Tourism (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2) , if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether esti...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr14-</link><title>Singapore Tourism (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr15-</link><title>Singapore Tourism (Cess Collection) Act - 15 Return of cess or penalty overpaid or erroneously paid</title><description>Return of cess or penalty overpaid or erroneously paid It shall be lawful for the Board, if it is proved to the satisfaction of the Board that any money has been over-paid or erro...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr16-</link><title>Singapore Tourism (Cess Collection) Act - 16 Payment of cess short levied or erroneously refunded</title><description>Payment of cess short levied or erroneously refunded Whenever any cess or penalty under this Act has been short levied or erroneously refunded for any reason or owing to any cause...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr17-</link><title>Singapore Tourism (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr18-</link><title>Singapore Tourism (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made thereund...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20110102?ValidDate=20110102&amp;ProvIds=pr19-</link><title>Singapore Tourism (Cess Collection) Act - 19 Obstructing officer of Board</title><description>Obstructing officer of Board Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made there...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr20-</link><title>Singapore Tourism (Cess Collection) Act - 20 Power to remit and exempt</title><description>Power to remit and exempt The Minister may, if he thinks fit, remit the whole or any part of the cess paid under this Act. The Minister may, if he thinks fit, and upon such condit...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr21-oc1-</link><title>Singapore Tourism (Cess Collection) Act - 21 Security for payment of cess</title><description>Security for payment of cess The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house securi...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr21-oc2-</link><title>Singapore Tourism (Cess Collection) Act - 21 (Repealed)</title><description>Deleted by Act 16/2008</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr22-</link><title>Singapore Tourism (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr23-</link><title>Singapore Tourism (Cess Collection) Act - 23 Sanction of Public Prosecutor</title><description>Sanction of Public Prosecutor No court shall take cognizance of any offence under this Act or any regulations made thereunder except with the sanction of the Public Prosecutor.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 90 of the Bankruptcy Act (Cap. 20) , are to be paid in priority to all other debts in t...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr25-</link><title>Singapore Tourism (Cess Collection) Act - 25 Offence by body corporate</title><description>Offence by body corporate Where an offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the co...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr26-</link><title>Singapore Tourism (Cess Collection) Act - 26 Regulations</title><description>Regulations The Board may, with the approval of the Minister, make such regulations as are necessary for carrying into effect the provisions of this Act.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr27-</link><title>Singapore Tourism (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the Singapore Tourism Board Act (Cap. 305B) relating to the matters falling within the scope of this Act which is not ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=Sc1-</link><title>Singapore Tourism (Cess Collection) Act - First Schedule </title><description>Section 5(1) RATE OF CESS LEVIABLE 1. The rate of cess leviable under this Act shall be as follows: (a) For every room or suite occupied each day in every tourist hotel 1% of the ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=Sc2-</link><title>Singapore Tourism (Cess Collection) Act - Second Schedule Services and Facilities Provided by Tourist Public Houses</title><description>Section 5(2)(c) Services and Facilities Provided by Tourist Public Houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses....</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act . It is not part of this Act. Act 1 of 1972 Tourist Promotion (Ces...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 90 of the Bankruptcy Act (Cap. 20) , are to be paid in priority to all other debts in t...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=Sc1-</link><title>Singapore Tourism (Cess Collection) Act - First Schedule </title><description>Section 5(1) RATE OF CESS LEVIABLE 1. The rate of cess leviable under this Act shall be as follows: (a) For every room or suite occupied each day in every tourist hotel 1% of the ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971220?ValidDate=19971220&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act . It is not part of this Act. Act 1 of 1972 Tourist Promotion (Ces...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2) , there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr6-</link><title>Singapore Tourism (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist h...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr7-</link><title>Singapore Tourism (Cess Collection) Act - 7 Recovery of cess from customer</title><description>Recovery of cess from customer Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act - 8 Power of Chief Executive to obtain information</title><description>Power of Chief Executive to obtain information The Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf shall at all times have ful...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2) , every person liable to pay cess under the provisions of this Act — shall keep and retain for a minim...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which c...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr13-</link><title>Singapore Tourism (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2) , if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether esti...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr17-</link><title>Singapore Tourism (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=Sc2-</link><title>Singapore Tourism (Cess Collection) Act - Second Schedule Services and Facilities Provided by Tourist Public Houses</title><description>Section 5(2)(c) Services and Facilities Provided by Tourist Public Houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses....</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr21-oc1-</link><title>Singapore Tourism (Cess Collection) Act - 21 Security for payment of cess</title><description>Security for payment of cess The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house securi...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20070701?ValidDate=20070701&amp;ProvIds=pr21-oc2-</link><title>Singapore Tourism (Cess Collection) Act - 21 (Repealed)</title><description>Deleted by Act 16/2008</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr1-</link><title>Singapore Tourism (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Singapore Tourism (Cess Collection) Act .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr3-</link><title>Singapore Tourism (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr12-</link><title>Singapore Tourism (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr14-</link><title>Singapore Tourism (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr22-</link><title>Singapore Tourism (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr23-</link><title>Singapore Tourism (Cess Collection) Act - 23 Sanction of Public Prosecutor</title><description>Sanction of Public Prosecutor No court shall take cognizance of any offence under this Act or any regulations made thereunder except with the sanction of the Public Prosecutor.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20080919?ValidDate=20080919&amp;ProvIds=pr27-</link><title>Singapore Tourism (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the Singapore Tourism Board Act (Cap. 305B) relating to the matters falling within the scope of this Act which is not ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr11-</link><title>Singapore Tourism (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess Without prejudice to any other remedy, any cess levied under this Act may be recovered as a debt due to the Board from the person accountable therefor.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr15-</link><title>Singapore Tourism (Cess Collection) Act - 15 Return of cess or penalty overpaid or erroneously paid</title><description>Return of cess or penalty overpaid or erroneously paid It shall be lawful for the Board, if it is proved to the satisfaction of the Board that any money has been over-paid or erro...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr16-</link><title>Singapore Tourism (Cess Collection) Act - 16 Payment of cess short levied or erroneously refunded</title><description>Payment of cess short levied or erroneously refunded Whenever any cess or penalty under this Act has been short levied or erroneously refunded for any reason or owing to any cause...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr18-</link><title>Singapore Tourism (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made thereund...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20160610?ValidDate=20160610&amp;ProvIds=pr20-</link><title>Singapore Tourism (Cess Collection) Act - 20 Power to remit and exempt</title><description>Power to remit and exempt The Minister may, if he thinks fit, remit the whole or any part of the cess paid under this Act. The Minister may, if he thinks fit, and upon such condit...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr1-</link><title>Singapore Tourism (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Singapore Tourism (Cess Collection) Act .</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr2-</link><title>Singapore Tourism (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act (Cap. 30...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr3-</link><title>Singapore Tourism (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr4-</link><title>Singapore Tourism (Cess Collection) Act - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under this Act shall be paid into the Fund.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr5-</link><title>Singapore Tourism (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2) , there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr7-</link><title>Singapore Tourism (Cess Collection) Act - 7 Recovery of cess from customer</title><description>Recovery of cess from customer Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and the...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr8-</link><title>Singapore Tourism (Cess Collection) Act - 8 Power of Chief Executive to obtain information</title><description>Power of Chief Executive to obtain information The Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf shall at all times have ful...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr9-</link><title>Singapore Tourism (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2) , every person liable to pay cess under the provisions of this Act — shall keep and retain for a minim...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr10-</link><title>Singapore Tourism (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which c...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr11-</link><title>Singapore Tourism (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess Without prejudice to any other remedy, any cess levied under this Act may be recovered as a debt due to the Board from the person accountable therefor.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr12-</link><title>Singapore Tourism (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr13-</link><title>Singapore Tourism (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2) , if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether esti...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr14-</link><title>Singapore Tourism (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr15-</link><title>Singapore Tourism (Cess Collection) Act - 15 Return of cess or penalty overpaid or erroneously paid</title><description>Return of cess or penalty overpaid or erroneously paid It shall be lawful for the Board, if it is proved to the satisfaction of the Board that any money has been over-paid or erro...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr18-</link><title>Singapore Tourism (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made thereund...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr19-</link><title>Singapore Tourism (Cess Collection) Act - 19 Obstructing officer of Board</title><description>Obstructing officer of Board Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made there...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr22-</link><title>Singapore Tourism (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr24-</link><title>Singapore Tourism (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 90 of the Bankruptcy Act (Cap. 20) , are to be paid in priority to all other debts in t...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr25-</link><title>Singapore Tourism (Cess Collection) Act - 25 Offence by body corporate</title><description>Offence by body corporate Where an offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the co...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=xv-</link><title>Singapore Tourism (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Singapore Tourism (Cess Collection) Act . It is not part of this Act. Act 1 of 1972 Tourist Promotion (Ces...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr21-oc1-</link><title>Singapore Tourism (Cess Collection) Act - 21 Security for payment of cess</title><description>Security for payment of cess The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house securi...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr21-oc2-</link><title>Singapore Tourism (Cess Collection) Act - 21 (Repealed)</title><description>Deleted by Act 16/2008</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr27-</link><title>Singapore Tourism (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the Singapore Tourism Board Act (Cap. 305B) relating to the matters falling within the scope of this Act which is not ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=Sc1-</link><title>Singapore Tourism (Cess Collection) Act - First Schedule </title><description>Section 5(1) RATE OF CESS LEVIABLE 1. The rate of cess leviable under this Act shall be as follows: (a) For every room or suite occupied each day in every tourist hotel 1% of the ...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=Sc2-</link><title>Singapore Tourism (Cess Collection) Act - Second Schedule Services and Facilities Provided by Tourist Public Houses</title><description>Section 5(2)(c) Services and Facilities Provided by Tourist Public Houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses....</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=al-</link><title>Singapore Tourism (Cess Collection) Act - Long Title</title><description>An Act for the collection of cess by the Singapore Tourism Board.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr4-</link><title>Singapore Tourism (Cess Collection) Act - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under this Act shall be paid into the Fund.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr19-</link><title>Singapore Tourism (Cess Collection) Act - 19 Obstructing officer of Board</title><description>Obstructing officer of Board Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made there...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr25-</link><title>Singapore Tourism (Cess Collection) Act - 25 Offence by body corporate</title><description>Offence by body corporate Where an offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the co...</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/20200730?ValidDate=20200730&amp;ProvIds=pr26-</link><title>Singapore Tourism (Cess Collection) Act - 26 Regulations</title><description>Regulations The Board may, with the approval of the Minister, make such regulations as are necessary for carrying into effect the provisions of this Act.</description><pubDate>Sat, 20 Dec 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=al-</link><title>Tourist Promotion (Cess Collection) Act - Long Title</title><description>An Act for the collection of Cess by the Singapore Tourism Board .</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr1-</link><title>Tourist Promotion (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Singapore Tourism (Cess Collection) Act . Act 9/97 wef 20/11/1997</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr2-</link><title>Tourist Promotion (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act and incl...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr5-</link><title>Tourist Promotion (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2), there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made ...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr8-</link><title>Tourist Promotion (Cess Collection) Act - 8 Power of Chief Executive to obtain information</title><description>Power of Chief Executive to obtain information The Chief Executive or any officer or agent of the Board authorised by the Chief Executive in that behalf shall at all times have fu...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr9-</link><title>Tourist Promotion (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2) , every person liable to pay cess under the provisions of this Act — shall keep and retain for a minim...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr10-</link><title>Tourist Promotion (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under the provisions of this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in ...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr12-</link><title>Tourist Promotion (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr13-</link><title>Tourist Promotion (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2) , if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether esti...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr14-</link><title>Tourist Promotion (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr22-</link><title>Tourist Promotion (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr24-</link><title>Tourist Promotion (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 43 of the Banckruptcy Act, are to be paid in priority to all other debts in the distrib...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr27-</link><title>Tourist Promotion (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the provisions of the Singapore Tourism Board Act See G.N. No. S 69/70. relating to the matters falling within the sco...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of Cess Leviable</title><description>Section 5 . Rate of Cess Leviable The rate of cess leviable under this Act shall be as follows: (a )	For every room or suite occupied each day in every tourist hotel ... 1% of the...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=Sc2-</link><title>Tourist Promotion (Cess Collection) Act - Second Schedule Services and Facilities Provided by Tourist Public Houses</title><description>Section 5 . Services and Facilities Provided by Tourist Public Houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses. Ser...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=al-</link><title>Tourist Promotion (Cess Collection) Act - Long Title</title><description>An Act for the collection of Cess by the Singapore Tourism Board .</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr1-</link><title>Tourist Promotion (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Singapore Tourism (Cess Collection) Act . Act 9/97 wef 20/11/1997</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr2-</link><title>Tourist Promotion (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act and incl...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr5-</link><title>Tourist Promotion (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2), there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made ...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr8-</link><title>Tourist Promotion (Cess Collection) Act - 8 Power of Chief Executive to obtain information</title><description>Power of Chief Executive to obtain information The Chief Executive or any officer or agent of the Board authorised by the Chief Executive in that behalf shall at all times have fu...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr9-</link><title>Tourist Promotion (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2) , every person liable to pay cess under the provisions of this Act — shall keep and retain for a minim...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr10-</link><title>Tourist Promotion (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under the provisions of this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in ...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr12-</link><title>Tourist Promotion (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr13-</link><title>Tourist Promotion (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2) , if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether esti...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr14-</link><title>Tourist Promotion (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr22-</link><title>Tourist Promotion (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr24-</link><title>Tourist Promotion (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 43 of the Banckruptcy Act, are to be paid in priority to all other debts in the distrib...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr27-</link><title>Tourist Promotion (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the provisions of the Singapore Tourism Board Act See G.N. No. S 69/70. relating to the matters falling within the sco...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of Cess Leviable</title><description>Section 5 . Rate of Cess Leviable The rate of cess leviable under this Act shall be as follows: (a )	For every room or suite occupied each day in every tourist hotel ... 1% of the...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=Sc2-</link><title>Tourist Promotion (Cess Collection) Act - Second Schedule Services and Facilities Provided by Tourist Public Houses</title><description>Section 5 . Services and Facilities Provided by Tourist Public Houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses. Ser...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Thu, 20 Nov 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19940401?ValidDate=19940401&amp;ProvIds=pr27-</link><title>Tourist Promotion (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the provisions of the Tourist Promotion Board Act [Cap. 328] See G.N. No. S 69/70. relating to the matters falling wit...</description><pubDate>Fri, 01 Apr 1994 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19940401?ValidDate=19940401&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5 . Rate of cess leviable The rate of cess leviable under this Act shall be as follows: (a )	For every room or suite occupied each day in every tourist hotel … 1% of the c...</description><pubDate>Fri, 01 Apr 1994 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19940401?ValidDate=19940401&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Fri, 01 Apr 1994 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19940401?ValidDate=19940401&amp;ProvIds=al-</link><title>Tourist Promotion (Cess Collection) Act - Long Title</title><description>An Act for the collection of cess by the Singapore Tourist Promotion Board.</description><pubDate>Fri, 26 Nov 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19931126?ValidDate=19931126&amp;ProvIds=pr5-</link><title>Tourist Promotion (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2), there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made ...</description><pubDate>Fri, 26 Nov 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19931126?ValidDate=19931126&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5 . Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 4% of the charge for the room or suite subject to a minimum of $1 per d...</description><pubDate>Fri, 26 Nov 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19931126?ValidDate=19931126&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Fri, 26 Nov 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19931126?ValidDate=19931126&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5 . Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 4% of the charge for the room or suite subject to a minimum of $1 per d...</description><pubDate>Fri, 26 Nov 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19931126?ValidDate=19931126&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Fri, 26 Nov 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5 . Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 4% of the charge for the room or suite subject to a minimum of $1 per d...</description><pubDate>Wed, 01 Apr 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Wed, 01 Apr 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5 . Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 4% of the charge for the room or suite subject to a minimum of $1 per d...</description><pubDate>Wed, 01 Apr 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Wed, 01 Apr 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19910401?ValidDate=19910401&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5 . Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 3% of the charge for the room or suite subject to a minimum of $1 per d...</description><pubDate>Mon, 01 Apr 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19910401?ValidDate=19910401&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Mon, 01 Apr 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19910401?ValidDate=19910401&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5 . Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 3% of the charge for the room or suite subject to a minimum of $1 per d...</description><pubDate>Mon, 01 Apr 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19910401?ValidDate=19910401&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Mon, 01 Apr 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=al-</link><title>Tourist Promotion (Cess Collection) Act - Long Title</title><description>An Act for the collection of Cess by the Singapore Tourist Promotion Board.</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr2-</link><title>Tourist Promotion (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourist Promotion Board established under section 3 of the Tourist Promotion Board Ac...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=pr3-</link><title>Tourist Promotion (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr4-</link><title>Tourist Promotion (Cess Collection) Act - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under the provisions of this Act shall be paid into the Fund.</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=pr5-</link><title>Tourist Promotion (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2), there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made ...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr6-</link><title>Tourist Promotion (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist h...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr7-</link><title>Tourist Promotion (Cess Collection) Act - 7 Recovery of cess from a customer</title><description>Recovery of cess from a customer Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and t...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19910401?ValidDate=19910401&amp;ProvIds=pr8-</link><title>Tourist Promotion (Cess Collection) Act - 8 Power of Director to obtain information</title><description>Power of Director to obtain information The Director or any officer or agent of the Board authorised by the Director in that behalf shall at all times have full and free access to...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr9-</link><title>Tourist Promotion (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2), every person liable to pay cess under the provisions of this Act — shall keep and retain for a minimu...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr10-</link><title>Tourist Promotion (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under the provisions of this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in ...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=pr11-</link><title>Tourist Promotion (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess Without prejudice to any other remedy any cess levied under the provisions of this Act may be recovered as a debt due to the Board from the person accountable the...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr12-</link><title>Tourist Promotion (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr13-</link><title>Tourist Promotion (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2), if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether estim...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=pr14-</link><title>Tourist Promotion (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr15-</link><title>Tourist Promotion (Cess Collection) Act - 15 Return of cess or penalty overpaid or erroneously paid</title><description>Return of cess or penalty overpaid or erroneously paid It shall be lawful for the Board, if it is proved to the Board’s satisfaction that any money has been over-paid or erroneous...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr16-</link><title>Tourist Promotion (Cess Collection) Act - 16 Payment of cess short levied or erroneously refunded</title><description>Payment of cess short levied or erroneously refunded Whenever any cess or penalty under this Act has been short levied or erroneously refunded for any reason or owing to any cause...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr17-</link><title>Tourist Promotion (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr18-</link><title>Tourist Promotion (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person evade cess — omits from a return made under this Act or any regulations made thereunder ...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr19-</link><title>Tourist Promotion (Cess Collection) Act - 19 Obstructing officers of Board</title><description>Obstructing officers of Board Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made ther...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr20-</link><title>Tourist Promotion (Cess Collection) Act - 20 Power to remit and exempt</title><description>Power to remit and exempt The Minister may, if he thinks fit, remit the whole or any part of the cess paid under this Act. The Minister may, if thinks fit, and upon such condition...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr21-</link><title>Tourist Promotion (Cess Collection) Act - 21 Security for payment of cess</title><description>Security for payment of cess The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house securi...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr22-</link><title>Tourist Promotion (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=pr23-</link><title>Tourist Promotion (Cess Collection) Act - 23 Sanction of Public Prosecutor</title><description>Sanction of Public Prosecutor No court shall take cognizance of any offence under this Act or any regulations made thereunder except with the sanction of the Public Prosecutor.</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr24-</link><title>Tourist Promotion (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 43 of the Bankruptcy Act [Cap. 20], are to be paid in priority to all other debts in th...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr25-</link><title>Tourist Promotion (Cess Collection) Act - 25 Offence by body corporate</title><description>Offence by body corporate Where any offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the c...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr26-</link><title>Tourist Promotion (Cess Collection) Act - 26 Regulations</title><description>Regulations The Board may, with the approval of the Minister, make such regulations as are necessary for carrying into effect the provisions of this Act.</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr27-</link><title>Tourist Promotion (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the provisions of the Tourist Promotion Board Act [Cap. 328] See G.N. No. S 69/70. relating to the matters falling wit...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5 . Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 4% of the charge for the room or suite subject to a minimum of $1 per d...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19931126?ValidDate=19931126&amp;ProvIds=Sc2-</link><title>Tourist Promotion (Cess Collection) Act - Second Schedule Services and facilities provided by tourist public houses</title><description>Section 5 . Services and facilities provided by tourist public houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses. Ser...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5 . Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 4% of the charge for the room or suite subject to a minimum of $1 per d...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=al-</link><title>Tourist Promotion (Cess Collection) Act - Long Title</title><description>An Act for the collection of Cess by the Singapore Tourist Promotion Board.</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19920401?ValidDate=19920401&amp;ProvIds=pr5-</link><title>Tourist Promotion (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2), there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made ...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19931126?ValidDate=19931126&amp;ProvIds=pr27-</link><title>Tourist Promotion (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the provisions of the Tourist Promotion Board Act [Cap. 328] See G.N. No. S 69/70. relating to the matters falling wit...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr3-</link><title>Tourist Promotion (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr4-</link><title>Tourist Promotion (Cess Collection) Act - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under the provisions of this Act shall be paid into the Fund.</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr6-</link><title>Tourist Promotion (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist h...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr7-</link><title>Tourist Promotion (Cess Collection) Act - 7 Recovery of cess from a customer</title><description>Recovery of cess from a customer Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and t...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr11-</link><title>Tourist Promotion (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess Without prejudice to any other remedy any cess levied under the provisions of this Act may be recovered as a debt due to the Board from the person accountable the...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr15-</link><title>Tourist Promotion (Cess Collection) Act - 15 Return of cess or penalty overpaid or erroneously paid</title><description>Return of cess or penalty overpaid or erroneously paid It shall be lawful for the Board, if it is proved to the Board’s satisfaction that any money has been over-paid or erroneous...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr16-</link><title>Tourist Promotion (Cess Collection) Act - 16 Payment of cess short levied or erroneously refunded</title><description>Payment of cess short levied or erroneously refunded Whenever any cess or penalty under this Act has been short levied or erroneously refunded for any reason or owing to any cause...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr17-</link><title>Tourist Promotion (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr18-</link><title>Tourist Promotion (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person evade cess — omits from a return made under this Act or any regulations made thereunder ...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr19-</link><title>Tourist Promotion (Cess Collection) Act - 19 Obstructing officers of Board</title><description>Obstructing officers of Board Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made ther...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr20-</link><title>Tourist Promotion (Cess Collection) Act - 20 Power to remit and exempt</title><description>Power to remit and exempt The Minister may, if he thinks fit, remit the whole or any part of the cess paid under this Act. The Minister may, if thinks fit, and upon such condition...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr23-</link><title>Tourist Promotion (Cess Collection) Act - 23 Sanction of Public Prosecutor</title><description>Sanction of Public Prosecutor No court shall take cognizance of any offence under this Act or any regulations made thereunder except with the sanction of the Public Prosecutor.</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr25-</link><title>Tourist Promotion (Cess Collection) Act - 25 Offence by body corporate</title><description>Offence by body corporate Where any offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the c...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr26-</link><title>Tourist Promotion (Cess Collection) Act - 26 Regulations</title><description>Regulations The Board may, with the approval of the Minister, make such regulations as are necessary for carrying into effect the provisions of this Act.</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19971120?ValidDate=19971120&amp;ProvIds=pr21-</link><title>Tourist Promotion (Cess Collection) Act - 21 Security for payment of cess</title><description>Security for payment of cess The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house securi...</description><pubDate>Mon, 01 Jan 1990 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=al-</link><title>Tourist Promotion (Cess Collection) Act - Long Title</title><description>An Act for the collection of cess by the Singapore Tourist Promotion Board.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr1-</link><title>Tourist Promotion (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Tourist Promotion (Cess Collection) Act .</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr2-</link><title>Tourist Promotion (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourist Promotion Board established under section 3 of the Tourist Promotion Board Ac...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr3-</link><title>Tourist Promotion (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr4-</link><title>Tourist Promotion (Cess Collection) Act - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under the provisions of this Act shall be paid into the Fund.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr5-</link><title>Tourist Promotion (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2), there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made ...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr6-</link><title>Tourist Promotion (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist h...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr7-</link><title>Tourist Promotion (Cess Collection) Act - 7 Recovery of cess from a customer</title><description>Recovery of cess from a customer Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and t...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr8-</link><title>Tourist Promotion (Cess Collection) Act - 8 Power of Director to obtain information</title><description>Power of Director to obtain information The Director or any officer or agent of the Board authorised by the Director in that behalf shall at all times have full and free access to...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr9-</link><title>Tourist Promotion (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2), every person liable to pay cess under the provisions of this Act — shall keep and retain for a minimu...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr10-</link><title>Tourist Promotion (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under the provisions of this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in ...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr11-</link><title>Tourist Promotion (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess Without prejudice to any other remedy any cess levied under the provisions of this Act may be recovered as a debt due to the Board from the person accountable the...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr12-</link><title>Tourist Promotion (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr13-</link><title>Tourist Promotion (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2), if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether estim...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr14-</link><title>Tourist Promotion (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr15-</link><title>Tourist Promotion (Cess Collection) Act - 15 Return of cess or penalty overpaid or erroneously paid</title><description>Return of cess or penalty overpaid or erroneously paid It shall be lawful for the Board, if it is proved to the Board’s satisfaction that any money has been over-paid or erroneous...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr16-</link><title>Tourist Promotion (Cess Collection) Act - 16 Payment of cess short levied or erroneously refunded</title><description>Payment of cess short levied or erroneously refunded Whenever any cess or penalty under this Act has been short levied or erroneously refunded for any reason or owing to any cause...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr17-</link><title>Tourist Promotion (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr18-</link><title>Tourist Promotion (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made thereund...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr19-</link><title>Tourist Promotion (Cess Collection) Act - 19 Obstructing officers of Board</title><description>Obstructing officers of Board Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made ther...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr20-</link><title>Tourist Promotion (Cess Collection) Act - 20 Power to remit and exempt</title><description>Power to remit and exempt The Minister may, if he thinks fit, remit the whole or any part of the cess paid under this Act. The Minister may, if he thinks fit, and upon such condit...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr21-</link><title>Tourist Promotion (Cess Collection) Act - 21 Security for payment of cess</title><description>Security for payment of cess The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house securi...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr22-</link><title>Tourist Promotion (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr23-</link><title>Tourist Promotion (Cess Collection) Act - 23 Sanction of Public Prosecutor</title><description>Sanction of Public Prosecutor No court shall take cognizance of any offence under this Act or any regulations made thereunder except with the sanction of the Public Prosecutor.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr24-</link><title>Tourist Promotion (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 43 of the Bankruptcy Act [Cap. 20], are to be paid in priority to all other debts in th...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr25-</link><title>Tourist Promotion (Cess Collection) Act - 25 Offence by body corporate</title><description>Offence by body corporate Where any offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the c...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr26-</link><title>Tourist Promotion (Cess Collection) Act - 26 Regulations</title><description>Regulations The Board may, with the approval of the Minister, make such regulations as are necessary for carrying into effect the provisions of this Act.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr27-</link><title>Tourist Promotion (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the provisions of the Tourist Promotion Board Act [Cap. 328] See G.N. No. S 69/70. relating to the matters falling wit...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5. Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 3% of the charge for the room or suite subject to a minimum of $1 per da...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=Sc2-</link><title>Tourist Promotion (Cess Collection) Act - Second Schedule Services and facilities provided by tourist public houses</title><description>Section 5. Services and facilities provided by tourist public houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses. Serv...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=al-</link><title>Tourist Promotion (Cess Collection) Act - Long Title</title><description>An Act for the collection of cess by the Singapore Tourist Promotion Board.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19900101?ValidDate=19900101&amp;ProvIds=pr1-</link><title>Tourist Promotion (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Tourist Promotion (Cess Collection) Act .</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr2-</link><title>Tourist Promotion (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourist Promotion Board established under section 3 of the Tourist Promotion Board Ac...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr3-</link><title>Tourist Promotion (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr4-</link><title>Tourist Promotion (Cess Collection) Act - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under the provisions of this Act shall be paid into the Fund.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr5-</link><title>Tourist Promotion (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2), there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made ...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr6-</link><title>Tourist Promotion (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist h...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr7-</link><title>Tourist Promotion (Cess Collection) Act - 7 Recovery of cess from a customer</title><description>Recovery of cess from a customer Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and t...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr8-</link><title>Tourist Promotion (Cess Collection) Act - 8 Power of Director to obtain information</title><description>Power of Director to obtain information The Director or any officer or agent of the Board authorised by the Director in that behalf shall at all times have full and free access to...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr9-</link><title>Tourist Promotion (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2), every person liable to pay cess under the provisions of this Act — shall keep and retain for a minimu...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr10-</link><title>Tourist Promotion (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under the provisions of this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in ...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr11-</link><title>Tourist Promotion (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess Without prejudice to any other remedy any cess levied under the provisions of this Act may be recovered as a debt due to the Board from the person accountable the...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr12-</link><title>Tourist Promotion (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr13-</link><title>Tourist Promotion (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2), if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether estim...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr14-</link><title>Tourist Promotion (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr15-</link><title>Tourist Promotion (Cess Collection) Act - 15 Return of cess or penalty overpaid or erroneously paid</title><description>Return of cess or penalty overpaid or erroneously paid It shall be lawful for the Board, if it is proved to the Board’s satisfaction that any money has been over-paid or erroneous...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr16-</link><title>Tourist Promotion (Cess Collection) Act - 16 Payment of cess short levied or erroneously refunded</title><description>Payment of cess short levied or erroneously refunded Whenever any cess or penalty under this Act has been short levied or erroneously refunded for any reason or owing to any cause...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr17-</link><title>Tourist Promotion (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr18-</link><title>Tourist Promotion (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made thereund...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr19-</link><title>Tourist Promotion (Cess Collection) Act - 19 Obstructing officers of Board</title><description>Obstructing officers of Board Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made ther...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr20-</link><title>Tourist Promotion (Cess Collection) Act - 20 Power to remit and exempt</title><description>Power to remit and exempt The Minister may, if he thinks fit, remit the whole or any part of the cess paid under this Act. The Minister may, if he thinks fit, and upon such condit...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr21-</link><title>Tourist Promotion (Cess Collection) Act - 21 Security for payment of cess</title><description>Security for payment of cess The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house securi...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr22-</link><title>Tourist Promotion (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr23-</link><title>Tourist Promotion (Cess Collection) Act - 23 Sanction of Public Prosecutor</title><description>Sanction of Public Prosecutor No court shall take cognizance of any offence under this Act or any regulations made thereunder except with the sanction of the Public Prosecutor.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr24-</link><title>Tourist Promotion (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 43 of the Bankruptcy Act [Cap. 20], are to be paid in priority to all other debts in th...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr25-</link><title>Tourist Promotion (Cess Collection) Act - 25 Offence by body corporate</title><description>Offence by body corporate Where any offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the c...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr26-</link><title>Tourist Promotion (Cess Collection) Act - 26 Regulations</title><description>Regulations The Board may, with the approval of the Minister, make such regulations as are necessary for carrying into effect the provisions of this Act.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr27-</link><title>Tourist Promotion (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the provisions of the Tourist Promotion Board Act [Cap. 328] See G.N. No. S 69/70. relating to the matters falling wit...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5. Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 3% of the charge for the room or suite subject to a minimum of $1 per da...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=Sc2-</link><title>Tourist Promotion (Cess Collection) Act - Second Schedule Services and facilities provided by tourist public houses</title><description>Section 5. Services and facilities provided by tourist public houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses. Serv...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=al-</link><title>Tourist Promotion (Cess Collection) Act - Long Title</title><description>An Act for the collection of cess by the Singapore Tourist Promotion Board.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr2-</link><title>Tourist Promotion (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourist Promotion Board established under section 3 of the Tourist Promotion Board Ac...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr3-</link><title>Tourist Promotion (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr4-</link><title>Tourist Promotion (Cess Collection) Act - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under the provisions of this Act shall be paid into the Fund.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr5-</link><title>Tourist Promotion (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2), there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made ...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr6-</link><title>Tourist Promotion (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist h...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr7-</link><title>Tourist Promotion (Cess Collection) Act - 7 Recovery of cess from a customer</title><description>Recovery of cess from a customer Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and t...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr8-</link><title>Tourist Promotion (Cess Collection) Act - 8 Power of Director to obtain information</title><description>Power of Director to obtain information The Director or any officer or agent of the Board authorised by the Director in that behalf shall at all times have full and free access to...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr9-</link><title>Tourist Promotion (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2), every person liable to pay cess under the provisions of this Act — shall keep and retain for a minimu...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr10-</link><title>Tourist Promotion (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under the provisions of this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in ...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr11-</link><title>Tourist Promotion (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess Without prejudice to any other remedy any cess levied under the provisions of this Act may be recovered as a debt due to the Board from the person accountable the...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr12-</link><title>Tourist Promotion (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr13-</link><title>Tourist Promotion (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2), if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether estim...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr14-</link><title>Tourist Promotion (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr15-</link><title>Tourist Promotion (Cess Collection) Act - 15 Return of cess or penalty overpaid or erroneously paid</title><description>Return of cess or penalty overpaid or erroneously paid It shall be lawful for the Board, if it is proved to the Board’s satisfaction that any money has been over-paid or erroneous...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr16-</link><title>Tourist Promotion (Cess Collection) Act - 16 Payment of cess short levied or erroneously refunded</title><description>Payment of cess short levied or erroneously refunded Whenever any cess or penalty under this Act has been short levied or erroneously refunded for any reason or owing to any cause...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr17-</link><title>Tourist Promotion (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr18-</link><title>Tourist Promotion (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made thereund...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr19-</link><title>Tourist Promotion (Cess Collection) Act - 19 Obstructing officers of Board</title><description>Obstructing officers of Board Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made ther...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr20-</link><title>Tourist Promotion (Cess Collection) Act - 20 Power to remit and exempt</title><description>Power to remit and exempt The Minister may, if he thinks fit, remit the whole or any part of the cess paid under this Act. The Minister may, if he thinks fit, and upon such condit...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr21-</link><title>Tourist Promotion (Cess Collection) Act - 21 Security for payment of cess</title><description>Security for payment of cess The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house securi...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr22-</link><title>Tourist Promotion (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr23-</link><title>Tourist Promotion (Cess Collection) Act - 23 Sanction of Public Prosecutor</title><description>Sanction of Public Prosecutor No court shall take cognizance of any offence under this Act or any regulations made thereunder except with the sanction of the Public Prosecutor.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr24-</link><title>Tourist Promotion (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 43 of the Bankruptcy Act [Cap. 20], are to be paid in priority to all other debts in th...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr25-</link><title>Tourist Promotion (Cess Collection) Act - 25 Offence by body corporate</title><description>Offence by body corporate Where any offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the c...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr26-</link><title>Tourist Promotion (Cess Collection) Act - 26 Regulations</title><description>Regulations The Board may, with the approval of the Minister, make such regulations as are necessary for carrying into effect the provisions of this Act.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=pr27-</link><title>Tourist Promotion (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the provisions of the Tourist Promotion Board Act [Cap. 328] See G.N. No. S 69/70. relating to the matters falling wit...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5. Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 3% of the charge for the room or suite subject to a minimum of $1 per da...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/STCCA1972/Historical/19870330?ValidDate=19870330&amp;ProvIds=Sc2-</link><title>Tourist Promotion (Cess Collection) Act - Second Schedule Services and facilities provided by tourist public houses</title><description>Section 5. Services and facilities provided by tourist public houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses. Serv...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=al-</link><title>Tourist Promotion (Cess Collection) Act - Long Title</title><description>An Act for the collection of cess by the Singapore Tourist Promotion Board.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr1-</link><title>Tourist Promotion (Cess Collection) Act - 1 Short title</title><description>Short title This Act may be cited as the Tourist Promotion (Cess Collection) Act .</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr2-</link><title>Tourist Promotion (Cess Collection) Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — Board means the Singapore Tourist Promotion Board established under section 3 of the Tourist Promotion Board Ac...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr3-</link><title>Tourist Promotion (Cess Collection) Act - 3 Delegation of functions</title><description>Delegation of functions The Board may appoint such agents (including the Government) as may be necessary for the purposes of this Act. The Board may delegate all or any of the pow...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr4-</link><title>Tourist Promotion (Cess Collection) Act - 4 Cess to be paid into Fund</title><description>Cess to be paid into Fund All moneys collected under the provisions of this Act shall be paid into the Fund.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr5-</link><title>Tourist Promotion (Cess Collection) Act - 5 Imposition of cess</title><description>Imposition of cess Subject to subsection (2), there shall be levied — in respect of every room or suite occupied each day in every tourist hotel; and in respect of all sales made ...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr7-</link><title>Tourist Promotion (Cess Collection) Act - 7 Recovery of cess from a customer</title><description>Recovery of cess from a customer Any person who is liable under section 6 to pay cess may recover such cess from a customer or from the person for whom services are rendered and t...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr8-</link><title>Tourist Promotion (Cess Collection) Act - 8 Power of Director to obtain information</title><description>Power of Director to obtain information The Director or any officer or agent of the Board authorised by the Director in that behalf shall at all times have full and free access to...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr9-</link><title>Tourist Promotion (Cess Collection) Act - 9 Keeping of books of account and giving of receipts</title><description>Keeping of books of account and giving of receipts Subject to subsection (2), every person liable to pay cess under the provisions of this Act — shall keep and retain for a minimu...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr10-</link><title>Tourist Promotion (Cess Collection) Act - 10 Duty to inform</title><description>Duty to inform Every person liable to pay cess under the provisions of this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in ...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr11-</link><title>Tourist Promotion (Cess Collection) Act - 11 Recovery of cess</title><description>Recovery of cess Without prejudice to any other remedy any cess levied under the provisions of this Act may be recovered as a debt due to the Board from the person accountable the...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr12-</link><title>Tourist Promotion (Cess Collection) Act - 12 Recovery of cess on basis of Board’s estimate</title><description>Recovery of cess on basis of Board’s estimate 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 prescr...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr13-</link><title>Tourist Promotion (Cess Collection) Act - 13 Penalty</title><description>Penalty Subject to subsection (2), if any cess is not accounted for and paid within the time prescribed by the Board, a sum equal to 5% of the amount of cess payable whether estim...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr14-</link><title>Tourist Promotion (Cess Collection) Act - 14 Suit for cess and penalty by Board</title><description>Suit for cess and penalty by Board Notwithstanding the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endor...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr15-</link><title>Tourist Promotion (Cess Collection) Act - 15 Return of cess or penalty overpaid or erroneously paid</title><description>Return of cess or penalty overpaid or erroneously paid It shall be lawful for the Board, if it is proved to the Board’s satisfaction that any money has been over-paid or erroneous...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr18-</link><title>Tourist Promotion (Cess Collection) Act - 18 Evasion of cess</title><description>Evasion of cess Any person who wilfully with intent to evade or to assist any other person to evade cess — omits from a return made under this Act or any regulations made thereund...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr19-</link><title>Tourist Promotion (Cess Collection) Act - 19 Obstructing officers of Board</title><description>Obstructing officers of Board Any person who obstructs or hinders any officer or agent of the Board acting in the discharge of his duty under this Act or any regulations made ther...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr22-</link><title>Tourist Promotion (Cess Collection) Act - 22 Proceedings conducted by officer of Board</title><description>Proceedings conducted by officer of Board Proceedings in respect of any offence under this Act or any regulations made thereunder may be conducted by an officer of the Board or an...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr24-</link><title>Tourist Promotion (Cess Collection) Act - 24 Priority of case in bankruptcy</title><description>Priority of case in bankruptcy There shall be included among the debts which, under section 43 of the Bankruptcy Act [Cap. 20], are to be paid in priority to all other debts in th...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr25-</link><title>Tourist Promotion (Cess Collection) Act - 25 Offence by body corporate</title><description>Offence by body corporate Where any offence under this Act or any regulations made thereunder has been committed by a body corporate and is found to have been committed with the c...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr27-</link><title>Tourist Promotion (Cess Collection) Act - 27 Transitional provision</title><description>Transitional provision Any subsidiary legislation made under the provisions of the Tourist Promotion Board Act [Cap. 328] See G.N. No. S 69/70. relating to the matters falling wit...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=Sc1-</link><title>Tourist Promotion (Cess Collection) Act - First Schedule Rate of cess leviable</title><description>Section 5. Rate of cess leviable (a )	For every room or suite occupied each day in every tourist hotel ... 3% of the charge for the room or suite subject to a minimum of $1 per da...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=Sc2-</link><title>Tourist Promotion (Cess Collection) Act - Second Schedule Services and facilities provided by tourist public houses</title><description>Section 5. Services and facilities provided by tourist public houses Telephone, cable and telex services. Laundry services. Secretarial services. Services of dance hostesses. Serv...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=xv-</link><title>Tourist Promotion (Cess Collection) Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Tourist Promotion (Cess Collection) Act. It is not part of this Act. Act 1 of 1972 Tourist Promotion (Cess...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19870330&amp;ProvIds=pr21-</link><title>Tourist Promotion (Cess Collection) Act - 21 Security for payment of cess</title><description>Security for payment of cess The Board shall have the right to require and take from the proprietor of a tourist hotel or tourist food establishment or tourist public house securi...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr6-</link><title>Tourist Promotion (Cess Collection) Act - 6 Person liable to pay cess</title><description>Person liable to pay cess The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist h...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr16-</link><title>Tourist Promotion (Cess Collection) Act - 16 Payment of cess short levied or erroneously refunded</title><description>Payment of cess short levied or erroneously refunded Whenever any cess or penalty under this Act has been short levied or erroneously refunded for any reason or owing to any cause...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr17-</link><title>Tourist Promotion (Cess Collection) Act - 17 Incorrect return</title><description>Incorrect return Any person who makes an incorrect return under this Act or any regulations made thereunder by omitting therefrom any information or gives any incorrect informatio...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr20-</link><title>Tourist Promotion (Cess Collection) Act - 20 Power to remit and exempt</title><description>Power to remit and exempt The Minister may, if he thinks fit, remit the whole or any part of the cess paid under this Act. The Minister may, if he thinks fit, and upon such condit...</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act-Rev/STCCA1972/Published?DocDate=19971220&amp;ProvIds=pr23-</link><title>Tourist Promotion (Cess Collection) Act - 23 Sanction of Public Prosecutor</title><description>Sanction of Public Prosecutor No court shall take cognizance of any offence under this Act or any regulations made thereunder except with the sanction of the Public Prosecutor.</description><pubDate>Mon, 30 Mar 1987 00:00:00 +0800</pubDate></item></channel></rss>