149.—(1) If it is proved to the satisfaction of the Comptroller that a casino operator has paid casino tax in excess of the amount payable under this Part, that casino operator is entitled to have the amount so paid in excess refunded.
(2) Every claim for repayment under this section must be made within 5 years from the payment of the casino tax claimed to be paid in excess.[36/2012]
The Singapore legislation on this platform is subject to copyright of the Singapore Government and is used/reproduced for the purposes of this platform with the permission of the Attorney-General's Chambers. Users of this platform may check Singapore Statutes Online for the latest version of the Singapore legislation.