10. Duty to inform
Feedback & supportLast amended by an amending law of 2018. 2 amendments in all.
Every person liable to pay cess under this Act must, within 7 days of the date of commencement or cessation of any business carried on by the person in respect of which cess is payable on any transaction relating thereto, inform the Board in writing of the business carried on by the person.
transaction
“transaction” means any arrangement made by a person in the course of carrying on a business in Singapore —(a)for the provision, or to facilitate the provision, of the use of any tourism event premises, accommodation, products or services, to another person; or(b)where the use of any tourism event premises, accommodation, products or services in contemplation of which an arrangement in paragraph (a) was made does not take place,whether or not —(c)the other person is in Singapore;(d)the arrangement is at the request of the other person; or(e)any consideration is given for the arrangement.
Every person liable to pay cess under this Act must inform the Board in writing of any change of the person’s place of business.
Board
“Board” means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act 1963 and includes any agent duly appointed by the Board to act on its behalf;
The Chief Executive, or an officer or agent of the Board authorised by the Chief Executive, may, by written notice under subsection (4), require any person to provide the Chief Executive, officer or agent with information that the Chief Executive, officer or agent (as the case may be) considers necessary for any one or both of the relevant purposes mentioned in section 8(2).
Chief Executive
“Chief Executive” means the Chief Executive of the Board and includes any acting Chief Executive of the Board;
The written notice may specify —
the form and manner in which the information must be provided; (b)the time by which the information must be provided; and
the frequency with which the information must be provided during a period specified in the written notice, which period must not exceed 5 years (or such longer period as may be prescribed in substitution by regulations made under this Act) after the date of the written notice.
Any person who contravenes or fails to comply with subsection (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.