ACCOMMODATION AND REFRESHMENT TAX: SUBSIDIARY LEGISLATION

ACCOMMODATION AND REFRESHMENT TAX: SUBSIDIARY LEGISLATION

ACCOMMODATION AND REFRESHMENT TAX (EXEMPTED TRANSACTIONS) REGULATIONS

under s. 9 (2)

G.N. 55/1982

1.    Citation

    These Regulations may be cited as the Accommodation and Refreshment Tax (Exempted Transactions) Regulations.

2.    Exempted Transactions

    The following transactions are exempted from the provisions of the Act—

    (a)    purchases of drink supplied otherwise than as an accompaniment to a meal taken in a dining-room, or other place set apart for the consumption of food, within the premises;

    (b)    purchases of factory-wrapped or factory-packed confectionery supplied, within the premises, in any shop or kiosk which is leased to a person not being the owner or manager of the premises nor a servant or agent of his;

    (c)    contracts and agreements, for the supply of accommodation only or accommodation and refreshment at the premises, made in writing and concluded before the date of commencement of the Act:

    Provided that details of such contract or agreement together with the bill relating thereto shall be furnished to the Commissioner at the same time as the relevant record is sent to him in pursuance of regulation 3 of the Accommodation and Refreshment Tax (Records and Returns) Regulations.

ACCOMMODATION AND REFRESHMENT TAX (RECORDS AND RETURNS) REGULATIONS

under s. 9 (2)

G.N. 54/1982

1.    Citation

    These Regulations may be cited as the Accommodation and Refreshment Tax (Records and Returns) Regulations.

2.    Interpretation

    (1) The manager of premises shall, in respect of transactions for the supply of accommodation only or accommodation and refreshment, cause to be maintained in duplicate at the premises a record in the Form A set out in the Schedule hereto, containing the following particulars—

    (a)    in respect of each day of the current month—

        (i)    the total amount charged to customers on presentation of bills that day in respect of accommodation only, or accommodation and refreshment, and service charge;

        (ii)    the total amount of tax charged calculated by adding together the total amounts of tax charged to customers on presentation of bills that day;

    (b)    in respect of each month—

        (i)    the name and address of the premises;

        (ii)    the name of the month, and the year, to which the record relates;

        (iii)    the total amount of tax charged during the month to customers on presentation of bills:

    Provided that Commissioner may, in writing, approve some other form of record in the case of any particular premises.

    (2) The manager of premises shall, in respect of transactions for the supply of refreshment only, cause to be maintained in duplicate at the premises a record in the Form B set out in the Schedule hereto, containing the following particulars—

    (a)    in respect of each day of the current month—

        (i)    the number of the first and of the last bill presented that day;

        (ii)    the total amount charged to customers on presentation of bills that day in respect of refreshment, and service charge;

        (iii)    the total amount of tax charged calculated by adding together the amounts of tax charged to customers on presentation of bills that day;

    (b)    in respect of each month—

        (i)    the name and address of the premises;

        (ii)    the name of the month, and the year, to which the record relates;

        (iii)    the total amount of tax charged during that month to customers on presentation of bills:

    Provided that the Commissioner may, in writing, approve some other form of record in the case of any particular premises.

    (3) In this regulation, ‘‘presentation of bills’’ includes the dispatch, and the making ready in all respects for dispatch, from premises of bills for the purpose of obtaining payment.

3.    Returns

    Within 30 days after the last day of each month the original copy of the record kept under regulation 2 (1) and, as the case may be, 2 (2) shall be signed and sent by the manager to the Commissioner together with the sum required by section 5 (1) of the Act.

4.    Reduction and refund of tax charged

    (1) A manager who is of the opinion that an amount of tax charged to a customer was excessive or cannot, or will not, be paid may apply in writing to the Commissioner for a reduction or refund of the whole or any part thereof.

    (2) Every application by a manager under subregulation (1) shall give, to the best of his knowledge, information and belief, full and proper particulars of—

        (i)    the customer, the transaction and the amount of tax concerned;

        (ii)    the reason for his opinion that the amount was excessive or cannot, or will not, be paid; and

        (iii)    the steps taken to reimburse, or recover that amount from, the customer.

    (3) The Commissioner, in his absolute discretion, shall either allow or disallow the application without stating his reasons therefor, and he may before doing so require the manager to furnish him with such further information as shall be specified in writing.

    (4)…