No. S 441
Entertainments Duty Act
(Chapter 94)
Entertainments Duty (Amendment) Rules 1999
In exercise of the powers conferred by section 27 of the Entertainments Duty Act, the Minister for Finance hereby makes the following Rules:
Citation and commencement
1.  These Rules may be cited as the Entertainments Duty (Amendment) Rules 1999 and shall come into operation on 6th October 1999.
Amendment of rule 2
2.  Rule 2 of the Entertainments Duty Rules (R 1) (referred to in these Rules as the principal Rules) is amended —
(a)by inserting, immediately after the definition of “duty”, the following definitions:
“ “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;”; and
(b)by inserting, immediately after the definition of “offence”, the following definition:
“ “record” includes an electronic record as defined in the Electronic Transactions Act 1998 (Act 25 of 1998);”.
Amendment of rule 2A
3.  Rule 2A of the principal Rules is amended by renumbering the rule as paragraph (1) of that rule, and by inserting immediately thereafter the following paragraph:
(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.”.
Amendment of rule 4
4.  Rule 4 of the principal Rules is amended —
(a)by deleting paragraph (1) and substituting the following paragraph:
(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.”; and
(b)by deleting the words “Paragraph (1)” in the 1st line of paragraph (2) and substituting the words “Paragraph (1)(a)”.
New rule 4A
5.  The principal Rules are amended by inserting, immediately after rule 4, the following rule:
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.”.
[G.N. No. S 465/93]

Made this 4th day of October 1999.

LIM SIONG GUAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[Customs (Conf) 0112/63 Part I; AG/LEG/SL/94/99/1 Vol. 1; MF(R) R 24.1.05 Vol. 2]
(To be presented to Parliament under section 27(3) of the Entertainments Duty Act).