For cess-registered traders

For cess-registered traders prior to 1 Jul 2007

Are there any returns to be submitted for cess?

You are required to account for the cess collected by submitting quarterly Returns to IRAS and monthly Returns to STB. The quarterly Returns (cess F2 form) are to be submitted within one month after the end of each quarter.

For example, if the quarter ended in Mar, the cess F2 form and payment must reach IRAS not later than 30 Apr. Please note that a 5% late payment penalty is payable if payment is made after the due date.

What if my business has not commenced or has temporarily ceased?

Cess is to be collected and is payable upon the approval of your Public House First Class Licence. If your business has not commenced or has temporarily ceased, please write to IRAS immediately, stating:

• The date your business is expected to commence or re-commence; and 
• The reasons for not starting your business or ceasing your business temporarily. 

In the meantime, please continue to submit a quarterly “nil” cess F2 form to IRAS, together with a covering letter confirming that your establishment is still not operating. In addition, a monthly “nil” declaration must also be made to STB via the R-FB and the H-RM/FB forms.
 
Collecting cess if you are not a tourist public house, tourist hotel or tourist food establishment as defined above is an offence under Section 7(4) of the Singapore Tourism (Cess Collection) Act and on conviction, there is a liability to a fine not exceeding $5,000.

When do I inform IRAS of the cessation of business?

You must inform IRAS within seven (7) days of cessation of your business and fill in a De-registration Form. In addition, please give us documentary proof of the date of cessation of business.
 
Examples of documentary proof:

• Cancellation or transfer of Liquor Licence; 
• Statement of Changes in Business Particulars including cessation of business from Accounting and Corporate Regulatory authority (ACRA); 
• Copy of the latest accounting and Corporate Regulatory Authority (ACRA) extract stating that the establishment has ceased to exists; 
• PUB cut-off order; or 
• Termination of the tenancy agreement.

Due Date for Payment

The due date for payment of cess and submission of the cess F2 form is within one month from the end of each quarter.

What happens if I am late in filing the cess F2 form?

If your cess F2 form is not received by the due date, we will estimate your cess payable. We will also impose a 5% penalty of your estimated cess payable. We will send a Notice of Estimated cess payable and the penalty due.
 
We will adjust the estimated cess and penalty after we have received your cess F2 form. Proof of your cess collections may be required by STB.