Singapore legislation
Section 17
Section 17
Revision and claim for overpaid duty
If the promoter of any private lottery has, for any period —
(a)
made an error in the book of accounts, return, record or document submitted to the Commissioner for that period; or
(b)
paid duty in excess of the amount payable for that period,the promoter may, by written notice, request a revision by the Commissioner of the book of accounts, return, record or document and the refund of any duty overpaid, within a period of 5 years after the date the book of accounts, return, record or document was submitted.