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Singapore Tourism (Cess Collection) Act

(CHAPTER 305C, Section 26)

Singapore Tourism (Cess Collection) Regulations

Rg 1

G.N. No. S 245/1986

REVISED EDITION 2002

(31st May 2002)

[20th September 1986]

Citation

1. These Regulations may be cited as the Singapore Tourism (Cess Collection) Regulations.

Procedure for payment

2.—(1) Every person liable to pay cess under the provisions of the Act shall —

(a)	submit to the Board or its agent by 30th April of each year, an annual return in such form as the Board may require for the year commencing on 1st April in the previous year and ending on 31st March in the year of the submission of the annual return;
(b)	inform the Board or its agent in writing of any change in the return submitted under sub-paragraph (a) within 2 weeks of the occurrence of the change; and
(c)	submit to the Board or its agent a monthly return in such form as the Board may decide not later than the tenth day after the last day of the month.

(2) Any person who fails to comply with paragraph (1) shall be guilty of an offence.

Time for payment

3.—(1) Every person liable to pay cess under the provisions of the Act shall pay cess quarterly not later than the last day of the month following the last day of the quarter in respect of which cess is payable.

(2) Any person who fails to comply with paragraph (1) shall be guilty of an offence.

Method of payment

4.—(1) The payment of any moneys to the Board or its agent under the provisions of the Act shall be made in accordance with such instructions as may, from time to time, be issued by the Board or its agent.

(2) Without prejudice to the generality of paragraph (1), any moneys payable to the Board or its agent under the provisions of the Act may be paid —

(a)	in cash at the Board’s or its agent’s office to an officer authorised by the Board or its agent to receive moneys on behalf of the Board;
(b)	by money order, postal order or by cheque drawn on any bank in Singapore and may be posted or despatched by a messenger to the office of the Board or its agent; or
(c)	in such other manner as the Board or its agent may authorise in any particular case. [G.N.Nos. S 245/86; S 97/94]