Singapore legislation
Section 19
Section 19
Power to appoint agent
(1)
The Commissioner may, by written notice, if the Commissioner thinks it is necessary, declare any person to be the agent of a promoter of any private lottery.
(2)
The person declared to be the agent under subsection (1) is the agent of the promoter for the purposes of this Act and may be required to pay any duty or penalty from any moneys which, at the date of the receipt of the notice, or at any time during the period of 90 days thereafter, may be held by the person for or due by the person to the promoter whose agent the person has been declared to be.
(3)
In default of payment under subsection (2), the duty or penalty outstanding is recoverable from the person declared to be the agent under subsection (1) in the manner provided by section 22.
(4)
For the purposes of this section, the Commissioner may require any person to give the Commissioner information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person.
(5)
Where any person declared by the Commissioner to be the agent of the promoter under subsection (1) is aggrieved by the declaration, the person may, by written notice to the Commissioner within 14 days, or within such further time as the Commissioner may allow, object to the declaration.
(6)
The Commissioner must examine the objection and may cancel, vary or confirm the declaration.
(7)
Where the objector is aggrieved by the Commissioner’s decision upon the objection mentioned in subsection (6), the objector may appeal against the decision to the Minister for Finance whose decision is final.
(8)
Where an agent of a promoter of any private lottery makes any payment of moneys to the Commissioner under this section —
the agent is deemed to have been acting under the authority of the promoter by whom the duty is payable (called in this section the defaulting taxpayer);
the agent is indemnified in respect of the payment to the Commissioner;
the amount of duty or penalty due from the defaulting taxpayer is reduced by the amount paid by the agent to the Commissioner; and
the amount of the reduction is, to the extent of that amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.