Regulation 1
Citation
These Regulations may be cited as the Singapore Tourism (Cess Collection) Regulations.
/akn/sg/act/sub_leg/1972/STCCA-RG1
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Quick answer
Singapore Tourism (Cess Collection) Regulations is Singapore Subsidiary Legislation, cited as Subsidiary Legislation STCCA-RG1 1972, currently marked in force and first recorded in 1972.
Citation
These Regulations may be cited as the Singapore Tourism (Cess Collection) Regulations.
Time to submit return
Every person liable to pay cess under the Act shall submit to the Board or its agent a return in such form as the Board may require, no later than 2 months after the last day of the relevant taxable period specified in the relevant Order made under section 5 of the Act.
Time for payment
Every person liable to pay cess under the Act shall pay the cess no later than 2 months after the last day of the relevant taxable period specified in the relevant Order made under section 5 of the Act.
[Deleted by S 542/2018 wef 06/09/2018]