In forceAmended2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
6. Tourism event establishment liable to pay cess
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Last amended by an amending law of 2018.
(1)
Cess payable on a taxable transaction connected with a tourism event is payable by the tourism event establishment making the taxable transaction.
taxable transaction connected with a tourism event
Defined · s 2
“taxable transaction connected with a tourism event” has the meaning given by section 5(2);
(2)
Cess must be accounted for and paid within the time prescribed by regulations made under this Act.
(3)
Cess must be paid to the Board in the manner required by the Board.
Board
Defined · s 2
“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;