Singapore legislation
Regulation 16
Regulation 16
Refund for overpayment of entry levies
Subregulation 1
Where a refund of money overpaid as entry levy has been directed by the Chief Executive under section 117(4) of the Act, the casino operator shall —
if money has been overpaid by a resident, refund to the resident the amount so overpaid not later than 14 days after the date of receipt of the direction; and
set off the amount so refunded against the entry levies payable by the casino operator to the Board for the calendar month in which the refund is made.
Subregulation 2
Any casino operator or resident wishing to make a claim for a refund of money overpaid as entry levy must submit to the Authority —
a written application for the refund in the form provided by the Authority for this purpose; and
such documents and information in support of the claim as the Chief Executive may require to determine the overpaid amount.
Subregulation 3
Where the Chief Executive rejects a claim, he must notify the claimant accordingly.