Singapore legislation
Clause 3
Clause 3
Repeal and re-enactment of sections 5 and 6
Sections 5 and 6 of the principal Act are repealed and the following sections substituted therefor:“Imposition of cess5.—
The Minister may from time to time, by order published in the Gazette, declare a tourist event to which this section applies (hereinafter referred to as a declared tourist event) and the period of the declared tourist event.(2) There shall be levied under any order made under subsection (1) in respect of such descriptions of sales made, and of charges levied or collected, during the period of the declared tourist event by such tourist hotels, tourist food establishments and tourist public houses as shall be specified in the order, a cess at such rates as shall be specified in the order.(3) The Minister shall consult the Board before making an order under subsection (1).(4) For the purposes of subsection (2), any sales or charges on which cess is levied shall exclude the amount of any goods and services tax charged on the supply to which the sales or charges relate.(5) Any order made under subsection (1) may provide for different rates of cess in respect of —
the same description of sales made, and of charges levied or collected, by tourist hotels, tourist food establishments and tourist public houses in different circumstances; and
different descriptions of sales made, and of charges levied or collected, by tourist hotels, tourist food establishments and tourist public houses in the same circumstances.(6) In this section, “tourist event” means any activity that —
promotes Singapore as a travel or tourist destination; or
is intended wholly or partly for the benefit of, or for the purpose of attracting, visitors to Singapore.Person liable to pay cess
6. The cess levied in respect of sales made, and charges levied or collected, by a tourist hotel, a tourist food establishment or a tourist public house as specified in any order under section 5 shall be accounted for and paid by the proprietor of the tourist hotel, the tourist food establishment or the tourist public house, as the case may be, to the Board within the time and in the manner prescribed by the Board.”.