Gambling Duties Act 2022

• Act Code: GDA2022
• Version as at: 4 Jul 2026
• Enacted by: Parliament

Section 1 — Short title and commencement

This Act is the Gambling Duties Act 2022 and comes into operation on a date that the Minister appoints by notification in the Gazette.

Section 2 — General interpretation

(1) In this Act, unless the context otherwise requires —“authorised betting operator” has the meaning given by section 3(5); “authorised lottery promoter” has the meaning given by section 4(4); “authorised person”, for provision of a gaming

Section 3 — Meaning of “betting” and associated expressions

(1) In this Act, “betting” means making or accepting a bet on —(a) the outcome of a race, competition, sporting event or other event or process; (b) the likelihood of anything occurring or not occurring; or (c) whether anything is or is not

Section 4 — Meaning of “lottery” and associated expressions

(1) In this Act, “lottery” means an arrangement or a scheme, competition or device for the distribution of prizes where —(a) entitlement to participation in the arrangement, scheme, competition or device depends on the payment of money, the

Section 5 — Gambling duties are taxes

(1) For the purpose of ensuring that the public in Singapore obtains reasonable net benefits from the lawful conduct of gambling in Singapore, a tax called a gambling duty is charged in accordance with the provisions of this Act, in respect

Section 6 — Amount of gambling duties

(1) Subject to subsections (4) and (5), gambling duties are payable in respect of the revenue that —(a) is received or derived from the conduct, promotion or carrying on of a taxable gambling undertaking by or on behalf of a taxable person;

Section 7 — Who is liable to pay gambling duty

(1) Any gambling duty in respect of any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised betting operator is payable by the authorised betting operator.(2) Any gambling duty in res

Section 8 — When gambling duty is payable

(1) Any gambling duty in respect of —(a) any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised betting operator; or (b) any lottery promoted by an authorised lottery promoter, is du

Section 9 — Power to assess or reassess gambling duty due

(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 faci

Section 10 — Reassessment of liability and appeal

(1) Where a taxable person given a liability notice under section 9(4) containing an assessment or a reassessment made under section 9(1) or (2)(a) is aggrieved by the liability notice, the taxable person (called an objector) may apply to t

Section 11 — Payment of gambling duty short levied, etc.

(1) 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 o

Section 12 — Remission

(1) Where it is shown to the satisfaction of the Minister that payment of any gambling duty payable or to become payable by a particular taxable person is not compatible with the purposes of this Act having regard to the peculiar facts of t

Section 13 — Penalty tax in case of default

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 — Amount of penalty tax

(1) Subject to subsection (2), the amount of penalty tax payable in relation to any gambling duty not paid after the time prescribed by section 8 or 11 for payment of the gambling duty ends, is —(a) 5% of the amount of the gambling duty not

Section 15 — Recovery of penalty tax

Any penalty tax imposed under this Division is recoverable as if the penalty tax were gambling duty due and payable under this Act.

Section 16 — Recovery of gambling duty

Any gambling duty is deemed, when it becomes due and payable at the expiry of the time so prescribed or allowed under section 8 or 11, to be a debt due to the Government, and must be collected and received by the Commissioner in accordance

Section 17 — Action to recover may be taken at any time

(1) Any action or remedy for recovery of gambling duty and any penalty tax may be taken at any time, any written law to the contrary notwithstanding.(2) Any gambling duty that is due and payable but unpaid may be sued for in the same way as

Section 18 — Priority of case in insolvency

(1) The amount of any gambling duty or penalty tax —(a) due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at the date of his or her death; and (b) having become due within 12 months before that date of t

Section 19 — Overpayment

(1) Subject to subsection (2), where a taxable person is liable to pay any gambling duty and the amount paid by the taxable person proves greater than the amount for which that person is liable under this Act, the taxable person is entitled

Section 20 — Power to appoint agent for recovery of gambling duty

(1) If the Commissioner thinks it is necessary, the Commissioner may, by written notice, declare any person to be the agent of a taxable person in respect of any taxable gambling undertaking.(2) The person declared to be the agent under sub

Section 21 — Application and interpretation of this Part

(1) This Part applies to an authorised betting operator, authorised lottery promoter, a person mentioned in section 7(3) or an authorised person who, for all or part of a month, is a taxable person liable for any gambling duty under this Ac

Section 22 — Returns

(1) A taxable person must, in respect of —(a) every keeping by the taxable person of gaming machines in any non‑casino premises during the whole or part of any period prescribed (called in this Part a gaming machine accounting period); or (

Section 23 — Additional returns

(1) The Commissioner may, by written notice given to a taxable person, require the taxable person to lodge, within the period stated in the notice, a return or a further or fuller return accompanied by such accounts and statements as the Co

Section 24 — Accounts, statements and records in respect of returns

(1) A taxable person must do all of the following:(a) keep such accounts and statements as are prescribed in and in accordance with the Regulations, about —(i) the taxable gambling undertaking conducted, promoted or carried on by the taxabl

Section 25 — Powers of entry, etc., at premises

(1) The Commissioner or an enforcement official may enter at any reasonable time any premises which the Commissioner or enforcement official reasonably believes to be or may be —(a) owned or occupied by a taxable person in connection with a

Section 26 — Power to obtain information

(1) The Commissioner or an enforcement official may by written notice require any person to provide, within a reasonable period specified in the notice, and in such form and manner as may be specified in the notice, any document or informat

Section 27 — Late returns and non‑compliant record keeping, etc.

(1) A taxable person —(a) who is required to lodge a return and any accounts or statements with the Commissioner under section 22 or 23; and (b) who intentionally or negligently fails to lodge the return, accounts or statements with the Com

Section 28 — Misleading, etc., returns by taxable persons

(1) A taxable person —(a) who is required to lodge a return with the Commissioner under section 22 or 23; and (b) who —(i) makes any entry in the return which the taxable person knows to be false in a material particular, or recklessly make

Section 29 — Refusing to give or giving false information

(1) If —(a) a person provides a document or information (whether orally or in writing) to the Commissioner or an enforcement official which the person has been required under section 26(1) or (2) to provide; (b) the document or information

Section 30 — Evasion

(1) Any person who wilfully with intent to evade or to assist any other person to evade payment of any gambling duty or penalty tax —(a) makes any false statement, declaration or entry in any return required to be made under this Act or the

Section 31 — Administration of Act

It is the function of the IRAS to administer this Act and the Regulations.

Section 32 — Commissioner of Gambling Duties, etc.

(1) The Minister must appoint from among officers of the IRAS the Commissioner of Gambling Duties, who is responsible for the administration of this Act and the Regulations, subject to the general or special directions of the IRAS.(2) In ad

Section 33 — Enforcement officials

(1) The IRAS may, in relation to any provision of this Act or the Regulations, appoint —(a) any of its employees; (b) any public officer; or (c) any employee of a body established by or under any public Act to perform a public function, but

Section 34 — Offences for obstruction, etc.

A person who knowingly obstructs or prevents, or attempts to obstruct or prevent the Commissioner or an enforcement official in the discharge of his or her powers or duties under this Act or the Regulations shall be guilty of an offence and

Section 35 — Protection from personal liability

No liability shall lie personally against the Commissioner or enforcement official or any other person acting under the direction of the Commissioner or an enforcement official for doing, or omitting to do any act, in —(a) the exercise or p

Section 36 — Service of documents

(1) A document that is permitted or required by this Act or the Regulations to be given to or served on a person may be given or served as described in this section.(2) A document permitted or required by this Act or the Regulations to be g

Section 37 — Composition of offences

(1) The Commissioner may compound any offence under this Act or the Regulations that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of t

Section 38 — Offences by corporations

(1) Where, in a proceeding for an offence under this Act or the Regulations, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that —(a) an officer, employee or agent of the corporatio

Section 39 — Offences by unincorporated associations or partnerships

(1) Where, in a proceeding for an offence under this Act or the Regulations, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that —(a) an employee or

Section 40 — Jurisdiction of courts

Despite the Criminal Procedure Code 2010, a District Court or a Magistrate’s Court has jurisdiction to try any offence under this Act or the Regulations and has power to impose the full punishment for any such offence.

Section 41 — Protection of informers

(1) Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after the date of commencement of this section is obliged or permitted —(a) to disclose the identity of an informer who has given any

Section 42 — Consolidated Fund

All gambling duties and penalty taxes collected and recovered by the Commissioner and the IRAS under this Act must be paid into the Consolidated Fund.

Section 43 — Confidentiality

(1) Except as provided in subsection (2), section 6 of the Income Tax Act 1947 applies to every individual having any official duty or being employed in the administration of this Act in relation to all returns, accounts, statements, record

Section 44 — General exemption

(1) The Minister may, by order in the Gazette, exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a particular case and subject to such conditions as the Minister may impose.(2) Every

Section 45 — Regulations

(1) The Minister may make regulations prescribing matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed, for carrying out or giving effect to this Act. (2) In particular,

Section 46 — Related amendments to Casino Control Act

(1) Section 41(1) of the Casino Control Act is amended by deleting the words “of 10 years commencing from the date on which a second site for a casino is designated by an order made under section 2(2)” and substituting the words “ending on

Section 47 — Consequential amendments to Goods and Services Tax Act

(1) Section 35 of the Goods and Services Tax Act is amended —(a) by deleting the words “fruit machines” in subsection (1) and substituting the words “gaming machines”; and (b) by deleting the words “ “fruit machines” have the meanings given

Section 48 — Consequential amendments to Inland Revenue Authority of Singapore Act

(1) Section 6(1) of the Inland Revenue Authority of Singapore Act is amended by deleting the words “betting and sweepstake duties, private lotteries duty” in paragraph (a) and substituting the words “gambling duties”.(2) The Inland Revenue

Section 49 — Consequential amendments to Private Lotteries Act

(1) Section 2 of the Private Lotteries Act is amended by deleting the definitions of “book”, “Chief Assessor”, “Commissioner”, “Commissioner of Stamp Duties”, “Comptroller of Goods and Services Tax”, “Comptroller of Income Tax”, “Comptrolle

Section 50 — Consequential amendment to Singapore Totalisator Board Act

Section 12(1) of the Singapore Totalisator Board Act is amended by deleting the words “duty charged under the Betting and Sweepstake Duties Act 1950” and substituting the words “gambling duty charged under the Gambling Duties Act 2022”.

Section 51 — Repeal

The Betting and Sweepstake Duties Act is repealed.

Section 52 — Saving and transitional provisions

(1) Section 46(3) does not apply with respect to any records made before the date of commencement of that section.(2) Despite section 49, any notice, order or other document prepared, issued or made by the Commissioner of Betting Duties und