Singapore legislation
Section 146B
Section 146B
Power of Comptroller to assess tax due
(1)
Where —
a casino operator has failed to make any returns required under this Part or any regulations made under this Part for a prescribed accounting period, or to keep any documents and afford the facilities to verify such returns; or
it appears to the Comptroller that such returns are incomplete or incorrect,the Comptroller may to the best of his or her judgment assess the amount of casino tax due from that casino operator for that period and notify the casino operator of the amount assessed.
(2)
In any case where —
an amount has been repaid to any casino operator as being a repayment of casino tax, which ought not to have been repaid; or
an amount has been paid or credited to any casino operator as being due to it, which ought not to have been paid or credited to it,the Comptroller may assess that amount as being casino tax due from the casino operator for the prescribed accounting period in which the amount was repaid, paid or credited (as the case may be) and accordingly notify the casino operator of the assessment.
(3)
An assessment under subsection (1) or (2) of an amount of casino tax due for any prescribed accounting period must not be made more than 5 years from the end of that period.
(4)
Despite subsection (3), where, in the opinion of the Comptroller, any form of fraud or wilful default has been committed by or on behalf of any person in connection with or in relation to casino tax, the Comptroller may, for the purpose of making good any loss of casino tax or payment or refund of casino tax attributable to fraud or wilful default, make an assessment at any time.
(5)
In any case where —
as a result of a casino operator’s failure to make a return for a prescribed accounting period, the Comptroller has made an assessment under subsection (1) for that period;
the casino tax assessed has been paid but no proper return has been made for the period to which the assessment related; and
as a result of a failure to make a return for a later prescribed accounting period, being a failure by the casino operator referred to in paragraph (a), the Comptroller finds it necessary to make another assessment under subsection (1) for the later period,then, if the Comptroller thinks fit, having regard to the failure referred to in paragraph (a), the Comptroller may specify in the assessment referred to in paragraph (c) an amount of casino tax greater than that which the Comptroller would otherwise have considered to be appropriate.
(6)
Where it appears to the Comptroller that the amount which ought to have been assessed in an assessment under this section exceeds the amount which was so assessed, the Comptroller may —
under the same provision as that under which the assessment was made; and
within the period during which that assessment could have been made,make a supplementary assessment of the amount of the excess and must notify the casino operator accordingly.
(7)
Where an amount has been assessed and notified to any casino operator under subsection (1), (2) or (6), it is, subject to the provisions of this Act as to review and appeals, deemed to be an amount of casino tax due from the casino operator and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.
(8)
The Comptroller may at any time make all such alterations in or additions to an assessment made under this section as he or she thinks necessary to ensure the correctness thereof and notify the casino operator accordingly.
(9)
Where the Comptroller raises an assessment under subsection (1) upon the failure of a casino operator to make any returns, and, subsequent to such assessment, the casino operator makes a return, the Comptroller may, in his or her discretion, take into account the return and revise his or her assessment as he or she deems fit.
(10)
A certificate purporting to be under the hand of the Comptroller —
that any return required by or under this Part has not been made or had not been made at any date;
that any return made under this Part has been made by the person named therein;
that any casino tax shown as due in any return or assessment made under this Part has not been paid; or
that any penalty is due from the person named therein,is sufficient evidence of that fact until the contrary is proved.