s 150A Power to appoint agent for recovery of tax
150A.—(1) The Comptroller may by written notice, if the Comptroller thinks it necessary, declare any person to be the agent of a casino operator.[22/2009] (2) The person declared to be the agent of a casino operator under subsection (1) is the agent of the casino operator for the purposes of this Part and may be required to pay any casino tax or penalty due from any moneys which, at the date of the receipt of the notice or at any time during the period of 90 days thereafter, may be held by the person for or due by the person to the casino operator whose agent the person has been declared to be.[22/2009] (3) In default of payment under subsection (2), the casino tax is recoverable from the agent in the manner provided under section 148.[22/2009] (4) For the purposes of this section, the Comptroller may require any person to give the Comptroller information as to any moneys, funds or other assets which may be held by that person for, or of any moneys due by that person to, any casino operator.[22/2009] (5) Where any person declared by the Comptroller to be the agent of a casino operator under subsection (1) is aggrieved by such declaration the person may, by written notice to the Comptroller within 14 days, or within such further time as the Comptroller in his or her discretion may allow, object to the declaration.[22/2009] (6) The Comptroller must examine the objection and may cancel, vary or confirm the declaration.[22/2009] (7) Where the objector is aggrieved by the Comptroller’s decision upon the objection, the objector may appeal against the decision to the Board of Review and the provisions of section 146D apply with the necessary modifications.[22/2009] (8) Where an agent makes any payment of moneys to the Comptroller under this section —(a) the agent is deemed to have been acting under the authority of the casino operator by whom the casino tax is payable (called in this section the defaulting taxpayer); (b) the agent is indemnified in respect of the payment to the Comptroller; (c) the amount of casino tax due from the defaulting taxpayer is reduced by the amount paid by the agent to the Comptroller; 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.[22/2009] (9) Where —(a) an amount of casino 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 casino tax mentioned in paragraph (a), and if the public officer makes such a reduction — (d) the amount of the casino 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.[Act 1 of 2022 wef 01/03/2022]