In forceAmended2002 Revised EditionCurrent version · 2002 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Subsidiary Legislation · 2002 Revised Edition
Subsidiary Legislation · 2002 Revised Edition
Official textFrom Singapore Statutes Online, unchanged
These Regulations may be cited as the Singapore Tourism (Cess Collection) Regulations.
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.
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.