Gambling Duties Act 2022

Sections (52)

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• § 1 — Short title and commencement

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

• § 10 — Reassessment of liability and appeal

  10.—(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 the Commissioner, by notice of objection in writing, to r

• § 11 — Payment of gambling duty short levied, etc.

  11.—(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 or to whom the refund has erroneously been made must pay

• § 12 — Remission

  12.—(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 the case, the Minister may remit the payment of the gambl

• § 13 — Penalty tax in case of default

  13. 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.

• § 14 — Amount of penalty tax

  14.—(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 paid; and (b) if the gambling duty or any part of it r

• § 15 — Recovery of penalty tax

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

• § 16 — Recovery of gambling duty

  16. 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 with this Act.

• § 17 — Action to recover may be taken at any time

  17.—(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 for any tax, interest and any penalty imposed under the

• § 18 — Priority of case in insolvency

  18.—(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 the bankruptcy order or his or her death, is, by this s

• § 19 — Overpayment

  19.—(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 to have the amount overpaid refunded and the Commission

• § 2 — General interpretation

  2.—(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 service, means a person who —(a) is authorised, under

• § 20 — Power to appoint agent for recovery of gambling duty

  20.—(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 subsection (1) of a taxable person is to be treated as the

• § 21 — Application and interpretation of this Part

  21.—(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 Act.(2) In this Part —“document” includes —(a) any return,

• § 22 — Returns

  22.—(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 (b) every other taxable gambling undertaking conducted,

• § 23 — Additional returns

  23.—(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 Commissioner may specify in that notice. (2) The taxable p

• § 24 — Accounts, statements and records in respect of returns

  24.—(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 taxable person during a gaming machine accounting period or ta

• § 25 — Powers of entry, etc., at premises

  25.—(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 taxable gambling undertaking conducted, promoted or car

• § 26 — Power to obtain information

  26.—(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 information which —(a) relates to any taxable gambling undertaki

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

  27.—(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 Commissioner within the time delimited by section 22 or un

• § 28 — Misleading, etc., returns by taxable persons

  28.—(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 makes such a statement; or (ii) intentionally or negligent

• § 29 — Refusing to give or giving false information

  29.—(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 is false or misleading in a material particular, or the

• § 3 — Meaning of “betting” and associated expressions

  3.—(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 true. (2) A transaction that relates to the outcome o

• § 30 — Evasion

  30.—(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 Regulations; (b) gives any false answer, whether verba

• § 31 — Administration of Act

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

• § 32 — Commissioner of Gambling Duties, etc.

  32.—(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 addition, the Minister may appoint from among officers of

• § 33 — Enforcement officials

  33.—(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 not a Town Council established under section 4 of the

• § 34 — Offences for obstruction, etc.

  34. 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 shall be liable on conviction —(a) where the person is

• § 35 — Protection from personal liability

  35. 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 purported exercise of any power under this Act or the Reg

• § 36 — Service of documents

  36.—(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 given to or served on an individual may be given or serve

• § 37 — Composition of offences

  37.—(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 the following:(a) one half of the amount of the maximum f

• § 38 — Offences by corporations

  38.—(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 corporation engaged in that conduct within the scope of his or her

• § 39 — Offences by unincorporated associations or partnerships

  39.—(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 agent of the unincorporated association or partnership

• § 4 — Meaning of “lottery” and associated expressions

  4.—(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 purchase of a ticket or the giving of any thing of value

• § 40 — Jurisdiction of courts

  40. 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.

• § 41 — Protection of informers

  41.—(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 information (whether the information is given before, on

• § 42 — Consolidated Fund

  42. 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.

• § 43 — Confidentiality

  43.—(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, records, information, assessment and other documents relating

• § 44 — General exemption

  44.—(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 order made under subsection (1) must be presented to Pa

• § 45 — Regulations

  45.—(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, the Minister may make regulations to provide for any of

• § 46 — Related amendments to Casino Control Act

  46.—(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 (and including) 31 December 2030”.(2) Section 42(1) of t

• § 47 — Consequential amendments to Goods and Services Tax Act

  47.—(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 by the Private Lotteries Act 2011” in subsection (3) a

• § 48 — Consequential amendments to Inland Revenue Authority of Singapore Act

  48.—(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 Authority of Singapore Act is amended by inserting, imme

• § 49 — Consequential amendments to Private Lotteries Act

  49.—(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”, “Comptroller of Property Tax” and “public accountant”.(2) Section 3

• § 5 — Gambling duties are taxes

  5.—(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 of the following gambling undertakings:(a) any betting t

• § 50 — Consequential amendment to Singapore Totalisator Board Act

  50. 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”.

• § 51 — Repeal

  51. The Betting and Sweepstake Duties Act is repealed.

• § 52 — Saving and transitional provisions

  52.—(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 under section 12, 13, 14, 15, 16, 17, 18 or 19 of the Priva

• § 6 — Amount of gambling duties

  6.—(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; and (b) is prescribed in Regulations. (2) The amount o

• § 7 — Who is liable to pay gambling duty

  7.—(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 respect of any lottery promoted by an authorised lottery pro

• § 8 — When gambling duty is payable

  8.—(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 due and payable — (c) on the return date for lodging by

• § 9 — 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