Singapore Government
Link to AGC Website
Home | Search | Browse | Results | My Preferences
Slider
Left Corner
Print   Link to In-Force Version
On 24/04/2014, you requested the version in force on 24/04/2014 incorporating all amendments published on or before 24/04/2014. The closest version currently available is that of 02/01/2011.
Slider
Payment of duty, how made
6.
—(1)  Entertainments duty shall be levied, paid and collected by such method or methods, whether by way of a stamp upon or affixed to any ticket of admission denoting that the proper entertainments duty has been paid or otherwise, as may be prescribed by rules made under this Act.
(2)  Unless otherwise provided, if any person is admitted on payment to an entertainment and entertainments duty is not levied, paid and collected in accordance with the provisions of this Act or any rules made thereunder, the proprietor of the entertainment to which he is admitted shall be guilty of an offence.
(3)  The Comptroller may require the proprietor of any entertainment to lodge with the Comptroller such security as the Comptroller may consider appropriate for the payment of entertainments duty.