Singapore legislation
Section 12
Section 12
Exemption from duty for charities, etc.
(1)
Entertainments duty shall not be charged for admission to any entertainment if —
the whole of the takings of the entertainment are to be devoted to philanthropic or charitable purposes whether in Singapore or elsewhere without any charge on the takings or upon any funds belonging to or controlled by or on behalf of any charitable or philanthropic organisation or body for any expenses incurred in connection with the entertainment;
the Director-General of Education certifies in writing that the entertainment is to be held for educational purposes;
the entertainment is provided by a society which is not established or conducted for profit, and consists solely of an exhibition —
of the products of an industry, or of materials, machinery, appliances or foodstuffs used in the production of those products, or displays of skill by workers in the industry in work pertaining to the industry;
of works of graphic art, sculpture and arts craftsmanship, or of one or more of such classes of works, executed and exhibited by persons who practise graphic art, sculpture or arts craftsmanship for profit and as their main occupation, or of displays of skill by those persons in those arts or crafts; or
of articles or displays of skill which are of material interest in connection with questions relating to the public health,or consists solely of such exhibitions or displays of skill together with a performance of music by a band or an exhibition of work or displays of skill by children under the age of 16 years or by young persons attending a school or other educational institution;
the entertainment consists solely of games, races or sports, provided by an association, institution or other body not conducted or established for profit, being an entertainment the participants in which are persons who receive no payment or reward other than reasonable prizes for participating in games, races or sports;
the entertainment is of a theatrical, musical or similar nature provided by an association, institution or other body not established or conducted for profit, being an entertainment promoted solely for the encouragement and improvement of dramatic or musical talent amongst persons who receive no payment or reward other than reasonable prizes when taking part in any dramatic or musical performance; or
the entertainment is a dance which does not include any stage show, ballet or exhibition or any combination of dance, stage show, ballet or exhibition of more than half an hour’s duration in the aggregate,provided that —
notice of claim to exemption from entertainments duty as above has been given to the Comptroller not less than 14 days before the commencement of the entertainment; and
the Comptroller after making such enquiries as he sees fit has granted to the proprietor a certificate of exemption from payment of entertainments duty.
(2)
The Comptroller may in his discretion accept a notice of claim to exemption from entertainments duty given under subsection (1) less than 14 days but not less than 24 hours before the commencement of such entertainment.
(3)
The Comptroller may in granting a certificate of exemption under subsection (1) impose such conditions written on the certificate as he thinks fit and any person failing to comply with any of those conditions shall be guilty of an offence and the certificate shall be deemed to be invalidated as if it had never been granted.
(4)
Where a certificate of exemption is or is deemed to be invalidated under subsection (3) and the entertainment in respect of which the exemption was granted has been performed, the person to whom the certificate was issued shall, on demand, pay to the Comptroller the entertainments duty which would have been levied had the exemption not been granted.
(5)
For the purposes of subsection (1)(c) —
Definition
“agriculture” includes horticulture and livestock breeding;
Definition
“industry” includes a branch of an industry and includes agriculture;
Definition
“livestock” includes animals of any description;
Definition
“society” includes a company, institution or other association of persons by whatever name called.