9. Keeping of records and giving of receipts
Feedback & supportLast amended by an amending law of 2018. 2 amendments in all.
Subject to subsection (3), every person liable to pay cess under the provisions of this Act must keep and retain for a minimum period in safe custody —
records provided by the person under section 8(1) to the Chief Executive or an officer or agent of the Board authorised by the Chief Executive;
records of the information provided by the person under section 10(3) to the Chief Executive or an officer or agent of the Board authorised by the Chief Executive; and
sufficient records to enable the amount of cess payable under any order made under section 5 to be readily ascertained by the Chief Executive or an officer or agent of the Board authorised by the Chief Executive.
Where a machine is used for recording taxable transactions connected with a tourism event, receipts of those transactions may be dispensed with if the Chief Executive, or an officer or agent of the Board authorised by the Chief Executive, is satisfied that —
tourism event
“tourism event” means any event or series of related activities taking place in Singapore —(a)that promotes Singapore as a travel or tourist destination; or(b)that is intended wholly or partly for the benefit of, or for the purpose of attracting, visitors to Singapore;
the machine records all of those transactions;
a record of all of those transactions for each day and (if applicable) the consideration given for each transaction, is made by the end of each day; and
the record mentioned in paragraph (b) fulfils the requirements of subsection (1)(c).
The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may in respect of any class or description of persons who are liable to pay cess under this Act —
Chief Executive
“Chief Executive” means the Chief Executive of the Board and includes any acting Chief Executive of the Board;
direct them to keep and retain the records referred to in subsection (1)(a) and (b) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be; and
direct them to issue and retain the receipts and their duplicates referred to in subsection (1)(c) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be.
The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may waive all or any of the provisions of subsection (1) or (2) in respect of any person or records or any class of persons or records.
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;
In this section, “minimum period”, in relation to the keeping and retention of a record, means —
record
“record” means any record of information however recorded, and includes —(a)anything on which there is writing or Braille;(b)a map, plan, chart, graph, picture or photograph;(c)anything from which images, sounds or writing can be reproduced; and(d)anything on which information has been stored or recorded;
subject to paragraph (b), for every record provided or made before 6 September 2018 — 2 years after the record was provided or made, as the case may be; and
for every record provided (whenever made) or made on or after 6 September 2018 — 5 years (or such longer period as may be prescribed in substitution by regulations made under this Act) after the record was provided or made, as the case may be.
Any person who contravenes or fails to comply with this section or any direction of the Chief Executive or an officer or agent of the Board issued pursuant to this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.