Parliament of Singapore

“ If any document which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the discovery of the informer’s identity, the court must cause the entry to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery. ”

“ If any gambling duty is not paid before the end of the time prescribed by section 8 or 11, the taxable person concerned is liable to pay to the Commissioner a penalty tax on the amount of gambling duty unpaid, calculated in accordance with section 14. ”

“ Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return furnished under this Act or the Regulations by or on behalf of any person or any book of accounts or other records maintained by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade the gambling duty. ”

“ Where any amount of gambling duty under this Act has been short levied or erroneously refunded for any reason or owing to any cause without involving any fraud or wilful default, the person who should have paid the amount short levied or to whom the refund has erroneously been made must pay the deficiency or repay the amount erroneously refunded, to the Commissioner on a valid demand being made and given to that person, within 15 days after receiving that valid demand. ”

“ For the purposes of this Act, a person plays a game of chance if the person participates in a game of chance whether or not there are other participants in the game of chance, and whether or not a computer generates images or data taken to represent the actions of other participants in the game of chance. ”

“ A document permitted or required by this Act or the Regulations to be given to or served on a partnership (other than a limited liability partnership) may be given or served—
(a) by giving it to any partner, secretary or other similar officer of the partnership; (b) by leaving it at, or by sending it by post to, the partnership’s business address; (c) by sending it by fax to the fax number used at the partnership’s business address; or (d) by sending it by email to the partnership’s last email address. ”

“ Where the short levy or erroneous refund does not exceed $200 or such other lower amount as may be prescribed in any one case, the Commissioner may waive the recovery of the short levy or erroneous refund. ”

“ This section is subject to the making of a remission under section 12.
Power to assess or reassess gambling duty due
9.— (1) Subject to subsection (5) , where—
(a) a taxable person has failed— (i) to lodge any return required under section 22 or 23 by the return date; or (ii) to keep any accounts, statements or records required by section 24, or to afford facilities necessary to verify such accounts, statements or records ”