Singapore legislation
Section 5
Section 5
Cess payable
(1)
Cess is payable at the amount prescribed by the Minister by order in the Gazette on every taxable transaction connected (in the manner provided in subsection (2)) with a tourism event to which the order relates.
(2)
In this Act, a transaction is a taxable transaction connected with a tourism event if —
the use of the tourism event premises, accommodation, product or service under the transaction is or is to be provided, or (where paragraph (b) of the definition of “transaction” in section 2 applies) could have been provided, during a period during which the tourism event is held, being a period which may include any time before or after the event is held (called in this section a taxable period); and
the transaction, which satisfies paragraph (a), is prescribed in an order under subsection (1) to be a taxable transaction connected with that tourism event.
(3)
A transaction is not to be treated as other than a taxable transaction by reason only that —
the transaction is made with a person who is not a visitor to Singapore; (b)the transaction is made for any purpose other than for purposes of any tourism event;
the transaction is terminated for any reason; or
the tourism event premises, accommodation, product or service to be provided under the transaction, is not provided or used for any reason.
(4)
An order under subsection (1) must specify or describe —
the tourism event to which the order relates;
the taxable transactions connected with a tourism event on which cess is payable;
the tourism event establishments making the taxable transactions connected with a tourism event;
the taxable period for the taxable transactions connected with a tourism event; and
the amount of the cess.
(5)
For the purposes of subsection (4)(e), the amount of cess payable on a taxable transaction connected with a tourism event may be prescribed in an order under subsection (1) as a rate based on —
the gross receipts derived from the taxable transaction; or
an amount treated as the gross receipts derived from the taxable transaction —
that is terminated; or
for which no or partial consideration is given,and the order may further provide for the method by which such gross receipts or amount treated as the gross receipts are to be determined.
(6)
An order under subsection (1) may prescribe different taxable periods, different amounts of cess, or different methods of determining the gross receipts or amounts treated as the gross receipts —
for different taxable transactions connected with a tourism event;
for different tourism event premises, accommodation, products or services;
for different tourism events or tourism event establishments; or
on any other differential basis.
(7)
In determining the “gross receipts” or “an amount treated as the gross receipts”, there must be excluded the amount of any goods and services tax chargeable on any supply of goods or services comprised in that taxable transaction connected with a tourism event.
(8)
No person is relieved from liability to pay cess on a taxable transaction connected with a tourism event by reason of the fact that the person ceases during a taxable period to carry on business in Singapore.