Statutory Boards (Taxable Services) Bill

Bill No. 51/1968

Read the first time on 9th December 1968.

An Act to provide for the imposition of a tax on certain services rendered by statutory boards.

Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows: —

Short title and commencement

1. This Act may be cited as the Statutory Boards (Taxable Services) Act, 1968, and shall come into operation on the 1st day of January 1969.

Interpretation

2. In this Act, unless the context otherwise requires —

“services” includes the letting of any apparatus or appliance;

“tax” means the tax imposed under this Act;

“taxable services” means the services of a statutory board specified to be taxable under section 3 of this Act.

Minister may specify taxable services and prescribe rate of tax thereon

3.—(1) The Minister may, by order published in the Gazette, specify any services rendered by any statutory board as he may designate in such order to be taxable services, and may in such order prescribe the rate of tax to be charged thereon.

(2) For the purposes of this Act, any services in respect of which fees or other charges are collected by a statutory board on behalf of the Government shall be deemed to be services rendered by such statutory board.

(3) Any order made under this section shall be presented to Parliament as soon as may be after publication.

Collection and recovery of tax

4.—(1) Where an order has been made by the Minister under section 3 of this Act, the appropriate statutory board shall assess and collect, on behalf of the Government, any tax payable by any person to whom the taxable services have been rendered in such manner as such statutory board may, with the approval of the Minister, determine.

(2) For the purpose of recovering any tax, the appropriate statutory board may, subject to any rules made under this Act, exercise all or any of the powers conferred on it under any written law relating to the recovery of any fees or other charges payable in respect of any services rendered by it; and the provisions of such written law shall apply in relation to the recovery of such tax as they would apply in relation to the recovery of such fees or other charges.

Tax to be paid into the Consolidated Fund

5. All tax collected by a statutory board under this Act shall be paid into the Consolidated Fund.

Power to exempt

6. The Minister may, by order, exempt any person or class of persons from the payment of any tax under this Act.

Rules

7. The Minister may make such rules as he deems necessary or expedient for the purpose of giving effect to the provisions of this Act.

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