4. The principal Act is amended by inserting, immediately after section 146, the following sections:“Responsibility of Comptroller |
146A. The Comptroller shall be responsible generally for the carrying out of the provisions of this Part and for the collection of casino tax and shall pay into the Consolidated Fund all amounts collected in respect thereof, including any penalty under section 147 or 149A or any regulations made under this Part. |
Power of Comptroller to assess tax due |
146B.—(1) Where —(a) | a casino operator has failed to make any returns required under this Part or any regulations made under this Part for a prescribed accounting period, or to keep any documents and afford the facilities to verify such returns; or | (b) | it appears to the Comptroller that such returns are incomplete or incorrect, |
the Comptroller may to the best of his judgment assess the amount of casino tax due from that casino operator for that period and notify the casino operator of the amount assessed. |
(2) In any case where —(a) | an amount has been repaid to any casino operator as being a repayment of casino tax, which ought not to have been repaid; or | (b) | an amount has been paid or credited to any casino operator as being due to it, which ought not to have been paid or credited to it, |
the Comptroller may assess that amount as being casino tax due from the casino operator for the prescribed accounting period in which the amount was repaid, paid or credited, as the case may be, and accordingly notify the casino operator of the assessment. |
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(3) An assessment under subsection (1) or (2) of an amount of casino tax due for any prescribed accounting period shall not be made more than 5 years from the end of that period. |
(4) Notwithstanding subsection (3), where, in the opinion of the Comptroller, any form of fraud or wilful default has been committed by or on behalf of any person in connection with or in relation to casino tax, the Comptroller may, for the purpose of making good any loss of casino tax or payment or refund of casino tax attributable to fraud or wilful default, make an assessment at any time. |
(5) In any case where —(a) | as a result of a casino operator’s failure to make a return for a prescribed accounting period, the Comptroller has made an assessment under subsection (1) for that period; | (b) | the casino tax assessed has been paid but no proper return has been made for the period to which the assessment related; and | (c) | as a result of a failure to make a return for a later prescribed accounting period, being a failure by the casino operator referred to in paragraph (a), the Comptroller finds it necessary to make another assessment under subsection (1) for the later period, |
then, if the Comptroller thinks fit, having regard to the failure referred to in paragraph (a), he may specify in the assessment referred to in paragraph (c) an amount of casino tax greater than that which he would otherwise have considered to be appropriate. |
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(6) Where it appears to the Comptroller that the amount which ought to have been assessed in an assessment under this section exceeds the amount which was so assessed, the Comptroller may —(a) | under the same provision as that under which the assessment was made; and | (b) | within the period during which that assessment could have been made, |
make a supplementary assessment of the amount of the excess and shall notify the casino operator accordingly. |
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(7) Where an amount has been assessed and notified to any casino operator under subsection (1), (2) or (6), it shall, subject to the provisions of this Act as to review and appeals, be deemed to be an amount of casino tax due from the casino operator and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced. |
(8) The Comptroller may at any time make all such alterations in or additions to an assessment made under this section as he thinks necessary to ensure the correctness thereof and notify the casino operator accordingly. |
(9) Where the Comptroller raises an assessment under subsection (1) upon the failure of a casino operator to make any returns, and, subsequent to such assessment, the casino operator makes a return, the Comptroller may, in his discretion, take into account the return and revise his assessment as he deems fit. |
(10) A certificate purporting to be under the hand of the Comptroller —(a) | that any return required by or under this Part has not been made or had not been made at any date; | (b) | that any return made under this Part has been made by the person named therein; | (c) | that any casino tax shown as due in any return or assessment made under this Part has not been paid; or | (d) | that any penalty is due from the person named therein, |
shall be sufficient evidence of that fact until the contrary is proved. |
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146C.—(1) If any casino operator has, for any prescribed accounting period —(a) | made an error in a return of its gross gaming revenue made to the Comptroller for that period; or | (b) | paid casino tax in excess of the amount payable for that period, |
the casino operator may, by notice in writing, request a revision by the Comptroller of its return and the refund of any casino tax overpaid, within a period of 5 years from the date the return was made. |
(2) If any casino operator disputes an assessment of casino tax made upon it under section 146B, the casino operator may apply to the Comptroller, by notice of objection in writing, to review and revise the assessment made. |
(3) A notice of objection under subsection (2) shall state precisely the grounds of the casino operator’s objections to the assessment and shall be made —(a) | within 30 days from the date of the service of the notice of assessment; or | (b) | if the Comptroller is satisfied that there is reasonable cause for the delay, within such longer period as the Comptroller may allow in the circumstances. |
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(4) On receipt of a notice for revision of a return under subsection (1) or a notice of objection under subsection (2) by a casino operator, the Comptroller may —(a) | require the casino operator to furnish such particulars as the Comptroller may consider necessary with respect to the gross gaming revenue of the casino operator and to produce all books or other documents in the casino operator’s custody or under its control relating to such revenue; and | (b) | summon any person whom he thinks is able to give evidence respecting the assessment to attend before him and may examine that person on oath or otherwise. |
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(5) If any casino operator who has given a notice for revision of a return under subsection (1) or a notice of objection to an assessment under subsection (2) —(a) | agrees with the Comptroller as to the amount at which the casino operator is liable to be assessed, the return or assessment shall be revised accordingly, and notice of the revised return or assessment shall be served upon that casino operator; or | (b) | fails to agree with the Comptroller as to the amount at which the casino operator is liable to be assessed, the Comptroller —(i) | shall, if any casino tax is payable, give a notice of refusal to revise the return or assessment as desired by the casino operator; and | (ii) | may revise the return or assessment to such amount as the Comptroller may determine according to the best of his judgment, |
and the Comptroller shall serve upon that casino operator the notice of the revised return or assessment of the casino tax payable, together with the notice of refusal. |
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146D.—(1) Any casino operator aggrieved by a refusal of the Comptroller to revise a return or assessment under section 146C(5)(b)(i) or by an assessment of casino tax made upon it under section 146C(5)(b)(ii) may appeal against such decision or assessment to the Board of Review and the appeal shall be lodged with and heard by the Board of Review in the same manner as an appeal against an assessment of tax under the Income Tax Act (Cap. 134).(2) No appeal shall lie against a decision of the Board of Review except an appeal to the High Court from the decision on any question of law or of mixed law and fact. |
(3) Sections 79 to 84 of the Income Tax Act shall apply in relation to an appeal under subsection (1) or (2) as if it were an appeal in relation to an assessment of tax under that Act. |
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Time within which payment is to be made |
146E.—(1) Any amount of casino tax assessed to be payable under section 146B shall, notwithstanding any objection or appeal against the assessment, be payable in the time and manner stated in the notice of assessment issued by the Comptroller under that section.(2) The Comptroller may, in his discretion and subject to such terms and conditions as he may impose, including the imposition of interest, extend the time limit within which payment is to be made.”. |
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