Singapore legislation
Section 146C
Section 146C
Revisions and objections
(1)
If any casino operator has made an error in a return of its gross gaming revenue for any accounting period, the casino operator may apply to the Comptroller within a period of 5 years from the date the return was made, by written notice, to review and revise any assessment of casino tax made in respect of that period for which the return was made.
(2)
If any casino operator disputes an assessment of casino tax made upon it under section 146B, the casino operator may apply to the Comptroller, by notice of objection in writing, to review and revise the assessment made.
(3)
A notice of objection under subsection (2) must state precisely the grounds of the casino operator’s objections to the assessment and must be made —
within 30 days from the date of the service of the notice of assessment; or
if the Comptroller is satisfied that there is reasonable cause for the delay, within such longer period as the Comptroller may allow in the circumstances.
(4)
On receipt of a notice under subsection (1) or (2) from a casino operator, the Comptroller may —
require the casino operator to furnish such particulars as the Comptroller may consider necessary with respect to the gross gaming revenue of the casino operator and to produce all books or other documents in the casino operator’s custody or under its control relating to such revenue; and
summon any person whom the Comptroller thinks is able to give evidence respecting the assessment to attend before the Comptroller and may examine that person on oath or otherwise.
(5)
If any casino operator who has given a notice under subsection (1) or (2) —
agrees with the Comptroller as to the amount at which the casino operator is liable to be assessed, the assessment is revised accordingly, and notice of the revised assessment must be served upon that casino operator; or
fails to agree with the Comptroller as to the amount at which the casino operator is liable to be assessed, the Comptroller —
must, if any casino tax is payable, give a notice of refusal to revise the assessment as desired by the casino operator; and
may revise the assessment to such amount as the Comptroller may determine according to the best of his or her judgment,and the Comptroller must serve upon that casino operator the notice of the revised assessment of the casino tax payable, together with the notice of refusal.