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.
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 period of the relevant tourist event declared under the relevant Order made under section 5 of the Act.
[S 469/2008 wef 19/09/2008]
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 period of the relevant tourist event declared under the relevant Order made under section 5 of the Act.
[S 469/2008 wef 19/09/2008]
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; S 469/2008]