Singapore Tourism (Cess Collection) (FORMULA 1® 2018 Singapore Airlines Singapore Grand Prix) Order 2018

Status:

Published in Subsidiary Legislation Supplement
on 05 Sep 2018

No. S 541

Singapore Tourism (Cess Collection) Act

(CHAPTER 305C)

Singapore Tourism (Cess Collection)
(FORMULA 1^® 2018 Singapore Airlines
Singapore Grand Prix) Order 2018

In exercise of the powers conferred by section 5 of the Singapore Tourism (Cess Collection) Act, the Minister for Trade and Industry makes the following Order:

Citation and commencement

1. This Order is the Singapore Tourism (Cess Collection) (FORMULA 1^® 2018 Singapore Airlines Singapore Grand Prix) Order 2018 and comes into operation on 6 September 2018.

Definitions

2.—(1) In this Order, unless the context otherwise requires —

“accommodation” means accommodation consisting of or including the use, for any length of time, of a room that is provided with a bed or other sleeping facilities;

“hotel” means any premises registered for use as a hotel under the Hotels Act (Cap. 127);

“money’s worth” means any points, rewards or other similar thing (whether in physical or electronic form) earned by a person under any member or loyalty programme and that may be used to redeem any accommodation;

“operator”, in relation to a hotel, means the person responsible for the day‑to‑day operations of the hotel, being —

(a)	an individual, if so responsible as a sole proprietor; or
(b)	any body of persons, corporate or unincorporate;

“taxable period” has the meaning given by paragraph 4.

(2) In this Order, consideration is paid in money if the consideration is paid by any of the following means:

(a)	the presentation of a physical or an electronic payment instrument, such as cash, a cheque, a cashier’s order, or a voucher bearing a cash value or providing a discount;
(b)	the use of any credit or debit facility, such as by use of a charge card, credit card or debit card, or a credit or debit arrangement without the use of any such card;
(c)	the transfer of funds by any digital or electronic means, including by use of a digital wallet;
(d)	a combination of any means in sub‑paragraph (a), (b) or (c).

Tourism event

3. The tourism event to which this Order relates is the FORMULA 1^® 2018 Singapore Airlines Singapore Grand Prix.

Taxable period

4. The taxable period connected with the tourism event is the period between 13 September 2018 and 16 September 2018 (both dates inclusive).

Tourism event establishment

5. Every operator of a hotel specified in Part 1 or 2 of the Schedule is a tourism event establishment for the purpose of this Order.

Taxable transactions

6. The following arrangements are taxable transactions connected with the tourism event:

(a)	a legally enforceable arrangement wholly or in part for accommodation provided, or to be provided, at a hotel for use at any time during the taxable period;
(b)	a termination of an arrangement mentioned in sub‑paragraph (a).

Amount of cess

7. The cess payable on a taxable transaction connected with the tourism event is as follows:

(a)	30% of the gross receipts derived or treated as derived from each taxable transaction, one party to which is an operator of a hotel specified in Part 1 of the Schedule;
(b)	20% of the gross receipts derived or treated as derived from each taxable transaction, one party to which is an operator of a hotel specified in Part 2 of the Schedule.

Gross receipts derived

8.—(1) This paragraph applies to every taxable transaction connected with a tourism event where consideration for the taxable transaction is paid wholly in money.

(2) The gross receipts derived from a taxable transaction in paragraph 6(a) connected with the tourism event is the total of the following:

(a)

the consideration paid for the taxable transaction;

(b)

all additional payments as follows:

(i)	any sum paid for what is commonly known as early check‑in or late check‑out;
(ii)	any sum paid for providing additional sleeping facilities in the same accommodation.

(3) The gross receipts derived from a taxable transaction in paragraph 6(b) connected with the tourism event is the total of the following:

(a)	all charges paid for the termination;
(b)	all deposits forfeited because of the termination.

Amount treated as gross receipts derived

9.—(1) This paragraph applies to —

(a)

every taxable transaction in paragraph 6(a) connected with the tourism event, where —

(i)	the taxable transaction is described as complimentary or as a gift;
(ii)	the consideration for the taxable transaction is paid in money’s worth, or in both money and money’s worth; or
(iii)	the taxable transaction is a consequence of another transaction that is not a taxable transaction connected with the tourism event; and

(b)

every taxable transaction in paragraph 6(b) connected with the tourism event, where the whole of the consideration mentioned in sub‑paragraph (a)(ii) is forfeited as a result of that taxable transaction.

(2) The amount treated as the gross receipts derived from a taxable transaction to which this paragraph applies must be calculated in accordance with the formula

where —

(a)

TGR is the total amount of gross receipts for all taxable transactions connected with the tourism event (calculated in accordance with paragraph 8(2) and (3)); and

(b)

N is the aggregate of the number of rooms on each day of the taxable period that —

(i)	were used by guests of the hotel; and
(ii)	despite the taxable transactions connected with the tourism event, were not used due to the intended guests of the rooms failing to arrive at the hotel (commonly known as a no‑show).

Made on 3 September 2018.

LEE CHUAN TECK

Second Permanent Secretary,
Ministry of Trade and Industry,
Singapore.

[MTI 119-01-0012; AG/LEGIS/SL/305C/2015/2 Vol. 1]

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