Singapore legislation
Regulation 7
Regulation 7
Amount of cess
The cess payable on a taxable transaction connected with the tourism event is as follows:
(a)
30% of the gross receipts derived or treated as derived from each taxable transaction concerning premises specified in Part 1 of the Schedule used as a hotel;
(b)
20% of the gross receipts derived or treated as derived from each taxable transaction concerning premises specified in Part 2 of the Schedule used as a hotel;
(c)
15% of the gross receipts derived or treated as derived from each taxable transaction concerning premises specified in Part 3 of the Schedule used as a hotel.