When do I stop collecting Cess?
With effect from 1 Jul 2007, Cess will be at 0%. The outlet or hotel that is required to collect Cess will be informed of the details in due course.
Who will be affected by this change?
All Cess establishments holding First Class Public House Liquor Licence as well as gazetted hotels (including room and food & beverage).
Do I need to de-register Cess?
You do not need to de-register for Cess unless you have ceased operation or cancelled the liquor licence prior to 1 Jul 2007.
How do I prepare for the changes that are effective from 1 Jul 2007?
a) Adjustment to cash register
You are required to adjust the cash register or point-of-sales system on Cess immediately past midnight such that with effect from 1 Jul 2007 the receipt will not reflect Cess. Under Section 7 of the Singapore Tourism (Cess Collection) Act, unauthorized collection of Cess is an offence, liable upon conviction to a fine not exceeding $5,000.
b) Cess forms submission
The following Cess forms need to be submitted to Inland Revenue Authority of Singapore by 31 Jul 2007:
i) The final Cess F2 form with payment for the period up to 30 Jun 2007.
ii) The annual Cess return for the period 1 Apr 2007 till 30 Jun 2007.
c) Payment of arrears
All Cess arrears must be settled immediately. You may face legal action if arrears are not paid.
Cess Forms
You do not need to submit the Cess forms F2 for the period 1 Jul 2007 onwards. However, you are still required to file the Forms up to the period 30 Jun 2007.
Cess form (F2)
You need to declare the Cess collected quarterly using the cess F2 form. The due date for payment and submission of Cess F2 form is one month from the end of each quarter.
Example:
The due date for submitting Cess F2 form for the quarter ending March 2007 is 30 Apr 2007.
It is an offence to collect Cess after 30 Jun 2007. Under Section 7 of the Singapore Tourism (Cess Collection) Act, unauthorized collection of Cess is an offence, liable upon conviction to a fine not exceeding $5,000.00.
Forms for periods from 1 Jul 2007 onwards
Select Industry partners will be separately notified by STB on the new form (H-RM/FB) and new online system, available at STB website to collect monthly returns.