§ 20 — Power to appoint agent for recovery of gambling duty

20.—(1) If the Commissioner thinks it is necessary, the Commissioner may, by written notice, declare any person to be the agent of a taxable person in respect of any taxable gambling undertaking.(2) The person declared to be the agent under subsection (1) of a taxable person is to be treated as the agent of the taxable person for the purposes of this Act and may be required to pay any gambling duty or penalty tax payable by the taxable person, from any moneys which —(a)

at the date the person receives the notice in subsection (1); or

(b)

at any time during the period of 90 days after the person receives the notice in subsection (1),

may be held by the person for, or due by the person to, that taxable person.

(3) In default of payment under subsection (2), the gambling duty or penalty tax outstanding is to be recoverable from the person declared to be the agent under subsection (1).

(4) For the purposes of this section, the Commissioner may require any person to give the Commissioner any information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person.

(5) Where any person declared under subsection (1) by the Commissioner to be the agent of a taxable person is aggrieved by the declaration, the person (called in this section the objector) may object to the declaration by giving a written objection to the Commissioner within —(a)

14 days after receiving the notice in subsection (1) containing the declaration; or

(b)

such longer time as the Commissioner may allow in any particular case.

(6) The Commissioner must examine every written objection under subsection (5) and may cancel, vary or confirm the declaration objected to.

(7) Where the objector is aggrieved by the Commissioner’s decision upon the objector’s written objection, the objector —(a)

may appeal against that decision to the Minister whose decision is final; and

(b)

if appealing, must retain an amount of the moneys mentioned in subsection (2) to pay over any tax due, until such time as the Minister informs the objector of the Minister’s decision on the appeal.

(8) Where an agent of a taxable person makes any payment of moneys to the Commissioner under this section —(a)

the agent is deemed to have been acting under the authority of the taxable person by whom the duty is payable (called in this section the defaulting taxpayer);

(b)

the agent is indemnified in respect of the payment to the Commissioner;

(c)

the amount of gambling duty or penalty tax due from the defaulting taxpayer is reduced by the amount paid by the agent to the Commissioner; and

(d)

the amount of the reduction is, to the extent of that amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.

(9) Where —(a)

an amount of gambling duty or penalty tax is due from any person under this Act otherwise than as an agent under this section;

(b)

except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and

(c)

before payment of the amount referred to in paragraph (b) is made to the defaulting taxpayer, the Commissioner gives notice to any public officer (including an employee appointed under section 9 of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer,

then the public officer must and is entitled to, despite any other written law, contract or scheme, reduce the amount mentioned in paragraph (b) by the amount of the whole or any part of the gambling duty or penalty tax mentioned in paragraph (a), and if the public officer makes such a reduction —

(d)

the amount of the gambling duty or penalty tax mentioned in paragraph (a) is reduced by the amount of the reduction; and

(e)

the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys mentioned in paragraph (b) to the defaulting taxpayer.

—(1) If the Commissioner thinks it is necessary, the Commissioner may, by written notice, declare any person to be the agent of a taxable person in respect of any taxable gambling undertaking.

(2) The person declared to be the agent under subsection (1) of a taxable person is to be treated as the agent of the taxable person for the purposes of this Act and may be required to pay any gambling duty or penalty tax payable by the taxable person, from any moneys which —(a)

at the date the person receives the notice in subsection (1); or

(b)

at any time during the period of 90 days after the person receives the notice in subsection (1),

may be held by the person for, or due by the person to, that taxable person.

(3) In default of payment under subsection (2), the gambling duty or penalty tax outstanding is to be recoverable from the person declared to be the agent under subsection (1).

(4) For the purposes of this section, the Commissioner may require any person to give the Commissioner any information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person.

(5) Where any person declared under subsection (1) by the Commissioner to be the agent of a taxable person is aggrieved by the declaration, the person (called in this section the objector) may object to the declaration by giving a written objection to the Commissioner within —(a)

14 days after receiving the notice in subsection (1) containing the declaration; or

(b)

such longer time as the Commissioner may allow in any particular case.

(6) The Commissioner must examine every written objection under subsection (5) and may cancel, vary or confirm the declaration objected to.

(7) Where the objector is aggrieved by the Commissioner’s decision upon the objector’s written objection, the objector —(a)

may appeal against that decision to the Minister whose decision is final; and

(b)

if appealing, must retain an amount of the moneys mentioned in subsection (2) to pay over any tax due, until such time as the Minister informs the objector of the Minister’s decision on the appeal.

(8) Where an agent of a taxable person makes any payment of moneys to the Commissioner under this section —(a)

the agent is deemed to have been acting under the authority of the taxable person by whom the duty is payable (called in this section the defaulting taxpayer);

(b)

the agent is indemnified in respect of the payment to the Commissioner;

(c)

the amount of gambling duty or penalty tax due from the defaulting taxpayer is reduced by the amount paid by the agent to the Commissioner; and

(d)

the amount of the reduction is, to the extent of that amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.

(9) Where —(a)

an amount of gambling duty or penalty tax is due from any person under this Act otherwise than as an agent under this section;

(b)

except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and

(c)

before payment of the amount referred to in paragraph (b) is made to the defaulting taxpayer, the Commissioner gives notice to any public officer (including an employee appointed under section 9 of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer,

then the public officer must and is entitled to, despite any other written law, contract or scheme, reduce the amount mentioned in paragraph (b) by the amount of the whole or any part of the gambling duty or penalty tax mentioned in paragraph (a), and if the public officer makes such a reduction —

(d)

the amount of the gambling duty or penalty tax mentioned in paragraph (a) is reduced by the amount of the reduction; and

(e)

the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys mentioned in paragraph (b) to the defaulting taxpayer.