Tuesday, January 14, 2014

CESS Computation

What is CESS? How does it apply in Singapore's context?

CESS was changed to 0% with effect from 2007. However, there is a specific F1 CESS which is a charge levied on tourist hotels. Different rates applied depending on the location on the hotel. The amount is computed as a percentage of the original price

Please refer to STB's site for more details and examples of computation: link.

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