Singapore Tourism (Cess Collection) Act
(Chapter 305C, Section 26)
Singapore Tourism (Cess Collection) Regulations
Rg 1
REVISED EDITION 2002
(31st May 2002)
[20th September 1986]
Citation
1.  These Regulations may be cited as the Singapore Tourism (Cess Collection) Regulations.
Time to submit return
2.  Every person liable to pay cess under the Act shall submit to the Board or its agent a return in such form as the Board may require, no later than 2 months after the last day of the relevant taxable period specified in the relevant Order made under section 5 of the Act.
[S 469/2008 wef 19/09/2008]
[S 542/2018 wef 06/09/2018]
Time for payment
3.  Every person liable to pay cess under the Act shall pay the cess no later than 2 months after the last day of the relevant taxable period specified in the relevant Order made under section 5 of the Act.
[S 469/2008 wef 19/09/2008]
[S 542/2018 wef 06/09/2018]
4.  [Deleted by S 542/2018 wef 06/09/2018]