Singapore legislation
Section 14
Section 14
Power of Commissioner to assess duty due
(1)
Where —
a promoter of any private lottery has failed to furnish any books of accounts, returns, records or documents under section 12, or keep any books of accounts, records or documents and afford facilities necessary to verify those books of accounts; or
it appears to the Commissioner that those books of accounts, returns, records or documents are incomplete or incorrect,the Commissioner may, to the best of his or her judgment, assess the amount of duty due from that promoter and notify the promoter (in writing) of it.
(2)
In any case, where, in the opinion of the Commissioner, any form of fraud or wilful default has been committed by or on behalf of the promoter in connection with or in relation to duty, the Commissioner may, to the best of his or her judgment, assess the amount of duty due from that promoter and notify the promoter (in writing) of it for the purpose of making good any loss of duty or payment or refund of duty attributable to the fraud or wilful default.
(3)
The Commissioner may, at any time within 5 years after the submission of the book of accounts, return, record or document, make all such alterations or additions to the assessment of duty made under this section as he or she thinks necessary to ensure the correctness thereof and notify the promoter of the private lottery accordingly.
(4)
Where the promoter of the private lottery assessed to pay duty by the Commissioner under subsection (1) or (2) is aggrieved by the assessment, the promoter may apply to the Commissioner, by written notice of objection, to review and revise the assessment made upon the promoter.
(5)
An application made under subsection (4) must state precisely the grounds of the promoter’s objections to the assessment and must be made within 14 days from the date of the notice from the Commissioner.
(6)
The Commissioner must examine the notice of objection and may cancel, vary or confirm the assessment.
(7)
Where the objector is aggrieved by the Commissioner’s decision on the objector’s application for review and revision of the assessment, the objector may, within 30 days after being notified of that decision, appeal against that decision to the Minister for Finance whose decision is final.