Entertainments Duty Act
(Chapter 94, Section 27)
Entertainments Duty Rules
R 1
G.N. No. S 213/1972

REVISED EDITION 2009
(1st June 2009)
[4th August 1972]
Citation
1.  These Rules may be cited as the Entertainments Duty Rules.
Definitions
2.  In these Rules, unless the context otherwise requires —
“Comptroller” means the Comptroller of Entertainments Duty;
“duty” means the entertainments duty charged and levied under section 4 of the Act;
“electronic card” means a card —
(a)in which information may be stored and from which information may be retrieved electronically;
(b)which —
(i)is issued to a person upon his payment of the charge for admission to an entertainment and the duty leviable thereon; or
(ii)consists of a stored value card from which the charge for admission to an entertainment and the duty leviable thereon are to be debited; and
(c)which is to be used in connection with the appropriate electronic facility for the purpose of obtaining admission to the entertainment;
“electronic funds transfer system” means a system in which the payment of entertainments duty by the proprietor to the Comptroller is effected by directing the transfer of funds electronically from the bank account designated by the proprietor to the bank account designated by the Comptroller for the purpose of such payment;
“offence” means an offence under the Act;
“record” includes an electronic record as defined in the Electronic Transactions Act (Cap. 88);
“stamp” means an entertainments duty stamp purchased from the Comptroller;
“ticket” includes any card, voucher, document, badge or token for admission to an entertainment, whether issued free or on payment.
Application
2A.—(1)  These Rules shall not apply to a proprietor of any entertainment who is not liable to pay any entertainments duty.
(2)  Except as expressly provided in rule 4A, these Rules shall not apply where the ticket for admission to any entertainment is in the form of an electronic card.
Duty to be paid at office of Comptroller
3.  Entertainments duty shall be paid to the Comptroller at his office or at such other place as he may in writing direct.
Manner in which duty is to be paid
4.—(1)  Entertainments duty shall be paid —
(a)by means of stamps, to be known as entertainments duty stamps, purchased solely from the Comptroller and paid for in advance; or
(b)where the ticket for admission to an entertainment is in the form of an electronic card, by means of an electronic funds transfer system as may be approved by the Comptroller and within such time as may be allowed by the Comptroller.
(2)  Paragraph (1)(a) shall not apply in any case where the proprietor has made with the Comptroller arrangements, subject to such conditions as the Comptroller may in writing impose in each case, for furnishing returns of payments for admission and for payment, within such time as the Comptroller may direct, of the duty leviable thereon.
Duties of proprietor where electronic cards are used as admission tickets
4A.—(1)  Where the ticket for admission to an entertainment is in the form of an electronic card, the proprietor of the entertainment shall —
(a)arrange with the Comptroller for payment of duty through an electronic funds transfer system approved by the Comptroller;
(b)install at the place of entertainment and any other place where the electronic cards are issued, such electronic facilities as the Comptroller may require and approve for the record of all electronic cards issued and all admissions to every entertainment held at the place of entertainment;
(c)exhibit conspicuously at each box office and each automatic vending machine from which electronic cards are issued, a notice stating the admission charges for the entertainment and whether such charges include entertainments duty;
(d)establish a system for the keeping of such records and the furnishing of such returns as may be required by the Comptroller in such form and manner as may be required by the Comptroller; and
(e)comply with such other directions as the Comptroller may give in relation to the use of electronic cards and for the purpose of securing the payment of duty.
(2)  No proprietor shall receive or permit to be received or demand from a person nor shall any person give or offer moneys —
(a)for an electronic card in excess of the amount of admission charge and entertainments duty payable for the admission or admissions to which the electronic card relates; or
(b)for a complimentary or free ticket as described in rule 11 where such complimentary or free ticket is in the form of an electronic card.
(3)  This rule and rules 2A, 4, 11, 13, 14, 16, 18, 19 and 20 shall apply to every entertainment where the ticket for admission to the entertainment is in the form of an electronic card as if the electronic card were a ticket.
Prohibition of marking stamps
5.  Subject to these Rules or to any directions in writing issued by the Comptroller, no person shall mark, or cause or permit to be marked in any manner, any entertainments duty stamp.
Prohibition of unauthorised purchase or sale of stamps
6.—(1)  No person shall purchase any entertainments duty stamps except from the Comptroller and no person except the Comptroller shall sell such stamps but nothing in this rule shall prevent a person obtaining an entertainments duty stamp in accordance with these Rules for the purpose of being admitted to an entertainment.
(2)  The Comptroller may, in his discretion and subject to such conditions as he may think fit to impose, repurchase entertainments duty stamps previously sold by him to the proprietor of an entertainment and such repurchased entertainments duty stamps may be resold or destroyed as the Comptroller thinks fit.
Stamp not to be issued except on tickets
7.  No person shall issue an entertainments duty stamp otherwise than securely affixed to a ticket authorising admission to an entertainment.
Provisions as to tickets
8.—(1)  No person shall, unless arrangements have been made with the Comptroller in accordance with rule 4(2), on any payment for admission to an entertainment being made to him issue or cause to be issued or permit to be issued a ticket in respect of that payment and no person shall accept a ticket, other than a complimentary or a free ticket as described in rule 11 authorising admission to an entertainment, unless it has affixed to it an entertainments duty stamp for the proper amount of duty chargeable and any person issuing, or causing or permitting the issue of, or accepting a ticket in contravention of the requirements of this paragraph shall be guilty of an offence.
(2)  A proprietor shall not receive or permit to be received or demand from a person nor shall a person give or offer moneys in excess of the sum shown on the ticket or a payment for a complimentary or free ticket as described in rule 11.
(3)  A proprietor shall not resell or permit to be resold tickets once sold by him and any person reselling such tickets or knowingly purchasing such tickets on resale shall be guilty of an offence under these Rules.
(4)  No proprietor shall issue or cause or allow to be issued to a person a ticket authorising admission to an entertainment, unless there is marked upon each portion or upon each end thereof the date of issue or, in any case where the proprietor has made arrangements with the Comptroller in accordance with rule 4(2) and where tickets are issued in advance to any person, the date of validity.
(5)  No proprietor shall issue or cause or allow to be issued to any person a ticket authorising admission to an entertainment unless such ticket is numbered, upon each portion or upon each end thereof, consecutively in series of not less than 10,000 each.
(6)  Such tickets shall be issued in strict numerical order.
(7)  The Comptroller may, in his discretion and subject to such conditions as he thinks fit, exempt any entertainment or class of entertainment from the operation of paragraph (5).
Price to be shown on tickets
9.—(1)  No person shall issue or cause or allow to be issued to any person a ticket authorising admission to an entertainment unless there is printed upon the ticket the price paid for admission and a statement that such price includes or does not include entertainments duty, as the case may be.
(2)  A proprietor shall exhibit a notice on the public side of each box office, stating the prices of admission charged at that box office, and whether the prices include or do not include entertainments duty.
Defacement of tickets
10.—(1)  Subject to these Rules, no person shall deface, cut, tear or diminish any ticket before it is issued to a person paying for admission or any entertainments duty stamp before the ticket to which it is affixed is so issued.
(2)  No person being the holder of a ticket to which an entertainments duty stamp is affixed, issued for the purpose of authorising admission to an entertainment, shall deface, cut, tear or diminish the ticket or stamp.
(3)  Every person about to be admitted to an entertainment with a ticket shall immediately before admission to the entertainment hand the ticket to the proprietor or his authorised agent.
(4)  The proprietor or his authorised agent shall deface the ticket by tearing it into 2 portions in such manner as to deface any stamp attached thereto and shall immediately deposit one portion of the torn ticket in a locked receptacle and return the other portion to the person to be admitted to the entertainment.
(5)  The person to be admitted to the entertainment shall retain the portion of the torn ticket returned to him in accordance with paragraph (4) until the conclusion of the entertainment.
(6)  The locked receptacle referred to in paragraph (4) shall be of a type, size and quality approved by the Comptroller and shall have a narrow aperture at the top.
(7)  The key to the lock of the receptacle shall be kept at the place of entertainment by the proprietor or his authorised agent.
(8)  During the course of or immediately before the entertainment, no person other than an officer of customs may remove or receive the portions of tickets deposited in the locked receptacle.
(9)  At the conclusion of each performance, the proprietor or his authorised agent shall remove the portions of tickets deposited in the locked receptacle, unless otherwise instructed by an officer of customs.
(10)  At no time shall the locked receptacle contain portions of tickets for admission to more than one performance.
(11)  On demand made by an officer of customs at any reasonable time, the proprietor or his authorised agent shall produce the locked receptacle for inspection.
(12)  On demand made by an officer of customs during the course of or immediately before the entertainment, the proprietor or his authorised agent shall immediately produce to that officer the portions of tickets deposited in the locked receptacle by immediately opening the locked receptacle himself in the presence of that officer.
(13)  On demand made by an officer of customs within 24 hours of the conclusion of the entertainment, the proprietor or his authorised agent shall immediately produce to that officer the portions of tickets removed by him from the locked receptacle.
(14)  Notwithstanding paragraphs (12) and (13), any senior officer of customs may from time to time require the proprietor or his authorised agent to deliver to such senior officer of customs at any customs office or customs station the portions of tickets retained by the proprietor or his authorised agent in respect of every entertainment which has been concluded.
(15)  On demand made by an officer of customs during the course of or immediately before the entertainment, any person admitted to the entertainment shall produce to that officer the portion of the ticket returned to him in accordance with paragraph (4).
Provision as to person admitted without payment
11.—(1)  A proprietor shall not admit any person to the entertainment without payment, unless that person is the authorised holder of a ticket or other document which shall be non-transferable entitling him to be admitted without payment and clearly marked with the word “Complimentary” or “Free” or of a non-transferable badge or token recognised by the proprietor as entitling the authorised holder thereof to be so admitted, and each such ticket or other document shall be clearly marked with the number of persons authorised by virtue of it to be admitted without payment.
(2)  Any person who has obtained or attempted to obtain admission to an entertainment without payment and who is not the holder of a ticket, document, badge or token registered under paragraph (6) shall be guilty of an offence under these Rules.
(3)  The holder of any such ticket, document, badge or token as aforesaid shall, on demand made by an officer of customs during the course of or immediately before or after the entertainment, produce the same to the officer of customs.
(4)  The proprietor shall furnish to the Comptroller or any other officer of customs on demand a statement of the names and addresses of the persons to whom tickets, documents, badges or tokens recognised by him as authorising admissions without payment have been issued and, in the case of badges or tokens, detailed descriptions thereof.
(5)  The Comptroller may in his discretion restrict the number of complimentary or free tickets, documents, badges or tokens which the proprietor may issue to any person or persons for the purpose of being admitted to any entertainment.
(6)  All complimentary or free tickets, documents, badges or tokens shall before issue be registered with the Comptroller.
(7)  The proprietor shall not issue to a person any complimentary or free ticket, document, badge or token which has not been registered in accordance with paragraph (6).
Tickets admitting more than one person
12.—(1)  Where a proprietor issues any ticket purporting or intended to authorise admission to an entertainment of more than one person, he shall cause the ticket to be clearly marked with the number of persons so authorised to be admitted and the total price charged for the ticket, and he shall not admit or cause or allow to be admitted to the entertainment by virtue of that ticket a greater number of persons than that marked on the ticket.
(2)  For the purpose of calculating the duty chargeable in such a case, there shall be deemed to be as many payments for admission as there are persons authorised to be admitted under the ticket and each of such payments shall be deemed to be equal in amount to the total price charged for the ticket divided by the total number of the persons so authorised.
Season ticket
13.—(1)  Where the duty is calculated and paid in a lump sum for a season ticket authorising admission to an entertainment during a certain period of time, the proprietor, his employee or authorised agent shall before issuing the ticket mark it or cause it to be marked with the name and address of the person to whom it is to be issued, and shall not admit or cause or allow to be admitted to the entertainment by virtue of that ticket any person other than the person named on that ticket and no person other than the person named on that ticket shall obtain or attempt to obtain admission to the entertainment by virtue of that ticket.
(2)  All such tickets shall show clearly the dates of commencement and ending of the period for which they are issued.
(3)  Unless the proprietor has made arrangements approved by the Comptroller for furnishing returns as provided for in rule 4(2), he shall, before issuing a ticket referred to in paragraph (1), affix thereto a stamp denoting the duty chargeable thereon and shall deface the stamp, by writing in ink on the face thereof the date of issue of the ticket, and any such ticket shall not be required to be further defaced in accordance with rule 10(4).
(4)  The holder of a ticket referred to in this rule shall, on demand made by an officer of customs during the course of or immediately before or after the entertainment, produce the ticket to the officer of customs.
Arrangements for furnishing returns
14.—(1)  Notwithstanding anything to the contrary in these Rules, every proprietor shall, until such time as the Comptroller otherwise directs, make such arrangements as are provided for in rule 4(2) for the payment of duty.
(2)  In order to facilitate the making of each arrangement, every proprietor shall make an application in writing to the Comptroller in such form as he may direct; such form may include an undertaking to conform to any general conditions attached thereto.
(3)  If the Comptroller thinks fit to approve the arrangements, he shall furnish to the proprietor a certificate of such approval in writing and shall specify the date from which the arrangements are to take effect.
(4)  The Comptroller may, in any case at his discretion, withhold his approval or may give it subject to such conditions as he may think fit to impose; such conditions may include provision for the deposit of a sum of money as security for the payment of entertainments duty and shall be entered in the certificate referred to in paragraph (3).
(5)  Any breach of the conditions referred to in paragraph (2) or (4) before a declaration is made by the Comptroller of the cessation of the arrangements under paragraph (6) shall be deemed to be an offence under these Rules and shall be punishable as such.
(6)  The Comptroller may, at any time and without prejudice to his powers subsequently to grant his approval to any arrangements, declare that any arrangements previously approved shall, as from the date specified in that behalf in the declaration, cease to be in force, and the arrangements shall cease to be in force accordingly.
(7)  There shall be an appeal to the Minister from any refusal of the Comptroller to approve such arrangements or from any declaration by the Comptroller that such arrangements have ceased to be in force.
(8)  Where a proprietor of any entertainment has made arrangements with the Comptroller under rule 4(2), the proprietor shall not use, issue or cause to be issued any ticket on payment being made for admission, unless that ticket has been registered with the Comptroller.
(9)  No proprietor shall have in his possession any ticket which is not registered with the Comptroller bearing the serial number of any ticket registered with the Comptroller.
(10)  No unregistered ticket shall, unless with the permission of the Comptroller, be kept at the office of the proprietor of any entertainment.
(11)  It shall be an offence to keep any ticket at the place at which any entertainment is held or is to be held, unless that ticket has been registered with the Comptroller.
(12)  If any ticket registered with the Comptroller is missing or not accounted for to the satisfaction of a senior officer of customs, the proprietor shall be liable to pay the entertainments duty due and leviable on demand, as if that ticket had been issued on payment being made for admission.
Provisions as to clubs
15.—(1)  Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any club, association or society, and no arrangement approved by the Comptroller has been made by the committee or other persons responsible for the management of the club, association or society for furnishing certified returns of the payments for admission to the entertainment, the committee or other persons shall issue or cause to be issued to the person making the payment for admission a serially-numbered card of membership or other serially-numbered voucher with entertainments duty stamp securely affixed thereto denoting that the proper duty has been paid.
(2)  The committee or other persons shall, before issuing a card or voucher under this rule, enter or cause to be entered upon it the name of the person to whom it is to be issued, and shall deface the entertainments duty stamp thereon by writing in ink on the face of the stamp the date of issue of the card or voucher, and any such card or voucher shall not be required to be further defaced in accordance with rule 10(4).
(3)  The committee or other persons shall not admit or cause or allow to be admitted to the entertainment by virtue of the card or voucher issued under this rule any person other than the person named on that card or voucher, and no person other than the person so named shall obtain or attempt to obtain admission to the entertainment by virtue of the card or voucher.
(4)  The holder of a card or voucher issued under this rule shall, on demand by an officer of customs during the course of or immediately before or after the entertainment, produce the card or voucher to the officer of customs and any such holder failing to produce the card or voucher in contravention of this paragraph shall be guilty of an offence.
(5)  If any person is admitted to an entertainment in contravention of this rule, the members of the committee and any other persons who admitted or caused or allowed such admission shall be guilty of an offence.
(6)  It shall be a defence for a member of the committee to prove that the contravention or non-compliance took place without his consent or privity and was not attributable to any neglect or default on his part.
Provisions affecting payments of duty
16.—(1)  If a proprietor considers that by virtue of section 13 of the Act he will have a claim for refund of duty under that section, he shall, not less than 14 days before the date upon which the entertainment is intended to be held, notify the Comptroller accordingly in such form as the Comptroller may direct, giving full and true particulars with respect to all matters in respect of which he is required in such form to furnish particulars, and also full and true answers to any supplementary questions which may be put to him by the Comptroller after receipt of such notification.
(2)  At the conclusion of the entertainment, the proprietor, if upon making up the accounts of the entertainment he is of the opinion that he is, by reason of section 13 of the Act, entitled to repayment of the duty paid, shall submit to the Comptroller within such period of time as the Comptroller directs, a claim for the repayment in such form as the Comptroller may direct, together with a full and true account, duly certified by an auditor approved by the Comptroller, of all takings and expenditure received or incurred in connection with the entertainment.
(3)  The Comptroller shall, if he is satisfied upon consideration of the claim and after any further enquiries which he may consider necessary (which enquiries the proprietor or any other person shall answer fully and truthfully), repay to the proprietor the sum paid as duty.
Production by proprietor of tickets and stamps
17.  A proprietor shall, at all reasonable times on demand by an officer of customs, produce to that officer all tickets and all portions of any tickets and all entertainments duty stamps for the time being in his possession and shall allow any officer of customs to inspect and take account of the same.
Records and returns
18.—(1)  A proprietor shall keep at the place of entertainment a true and correct record of all admissions to each and every entertainment held at that place.
(2)  Such record shall be kept in the form directed by the Comptroller and shall be completed immediately after admissions to each entertainment have ceased.
(3)  The proprietor shall, at all reasonable times on demand by an officer of customs, produce to that officer such record, and shall allow any officer of customs to inspect and take an account of the record or to remove the record for the purpose of examination or inquiry.
(4)  The Comptroller may require such further records to be kept and such returns to be submitted by the proprietor as he may think necessary for taking proper account of the entertainments duty due and leviable.
Slides and notices
19.—(1)  The Comptroller may require the proprietor of any entertainment to project any slide or to display any other notice as the Comptroller thinks necessary to inform persons admitted or of seeking admission to the entertainment of the provisions of the Act or of any rules made thereunder.
(2)  Any expense or cost incurred in the projection of such slides or the display of such notices shall be paid by the proprietor of the entertainment.
Offence
20.  Any person who contravenes any of these Rules shall be guilty of an offence.
[G.N. Nos. S 213/72; S 136/73; S 411/73; S 465/93; S 441/99]