Singapore legislation
Clause 149
Clause 149
Repayment of tax
(1)
If it is proved to the satisfaction of the Comptroller that a casino operator has paid casino tax in excess of the amount payable under this Part, that casino operator shall be entitled to have the amount so paid in excess refunded.
(2)
Every claim for repayment under this section shall be made within 6 years from the payment of the casino tax claimed to be paid in excess.