Singapore legislation
Clause 9
Clause 9
Keeping of books of account and giving of receipts
(1)
Subject to the provisions of subsection (2) of this section, every person liable to pay cess under the provisions of this Act —
shall keep and retain for a minimum period of two years in safe custody sufficient records to enable the amount of cess payable under this Act to be readily ascertained by the Director or any officer or agent of the Board authorised in that behalf by the Director;
shall issue a serially printed receipt for every sum of money in respect of all sales made and all charges collected or levied in a tourist food establishment and a tourist public house and shall retain a duplicate of every such receipt:Provided that where a machine is used for recording sales and charges collected a receipt may be dispensed with if the Director or any officer or agent of the Board authorised by the Director in that behalf is satisfied that —
such machine substantially records all sales made and all charges collected; and
the total of all sales made and all charges collected in each day is transferred at the end of such day to a record of sales and of charges collected.
(2)
The Director, or an officer or agent of the Board duly authorised by the Director in that behalf, may in respect of any class or description of persons who are liable to pay cess under this Act —
direct them to keep and retain the records referred to in paragraph (a) of subsection (1) of this section in the form and manner approved by the Director, or an officer or agent of the Board, as the case may be;
direct them to issue and retain the receipts and their duplicates referred to in paragraph (b) of subsection (1) of this section in the form and manner approved by the Director, or officer or agent of the Board, as the case may be.
(3)
The Director, an officer or agent of the Board duly authorised by the Director in that behalf, may waive all or any of the provisions of subsection (1) of this section in respect of any person or records or any class of persons or records.
(4)
For the purposes of this section “records” includes —
books of account recording receipts or payments or income or expenditure; and
invoices, vouchers, receipts and such other documents as in the opinion of the Director or the officer or agent of Board, as the case may be, are necessary to verify the entries in any book of account.
(5)
Any person who contravenes or fails to comply with any of the provisions of this section or any direction of the Director or officer or agent of the Board issued pursuant to this section shall be guilty of an offence under this Act and shall be liable on conviction to a fine not exceeding five thousand dollars.