§ 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 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 “mentioned in section 41(1)”.

(3) Section 143(1) of the Casino Control Act is amended by deleting paragraph (b) and substituting the following paragraph:“(b)

retained, for the period prescribed for that record or type of record, or a shorter period that the Authority may allow for any particular record or case; and”.

(4) Section 146 of the Casino Control Act is amended —(a)

by deleting “5%” in subsection (2)(a) and substituting “12%”;

(b)

by deleting “15%” in subsection (2)(b) and substituting “22%”;

(c)

by deleting subsection (3) and substituting the following subsections:“(3) Despite subsection (2), the following rates of casino tax apply to a casino operator for any period during the moratorium period if the casino operator satisfactorily meets the targets relevant to the development of the facilities and services of the casino operator’s integrated resort as are specified, at the start of the moratorium period, for that casino operator by the Minister charged with the responsibility for tourism development and promotion:(a)

with respect to the monthly gross gaming revenue from premium players —(i)

8% of the gross gaming revenue from premium players, for the first $2.4 billion of the gross gaming revenue in a year; and

(ii)

12% of the gross gaming revenue from premium players, for the gross gaming revenue in excess of $2.4 billion in the year;

(b)

with respect to the monthly gross gaming revenue from any other players —(i)

18% of the gross gaming revenue from any other players, for the first $3.1 billion of the gross gaming revenue in a year; and

(ii)

22% of the gross gaming revenue from any other players, for the gross gaming revenue in excess of $3.1 billion in the year.

(3A) Despite subsection (3), the Comptroller may make an assessment or additional assessment in the prescribed manner, at the rates of tax specified in subsection (2), upon a casino operator for any gross gaming revenue during any period during the moratorium period where it appears to the Comptroller that the amount of gross gaming revenue ought not to have been charged with casino tax at the rates of tax specified in subsection (3) because the Minister charged with the responsibility for tourism development and promotion has determined that the casino operator does not, or failed to, satisfactorily meet any of the targets relevant to the development of the facilities and services of the casino operator’s integrated resort that are specified under subsection (3) for that casino operator.

(3B) If subsection (3A) applies, the Comptroller must also add to any assessment or additional assessment of casino tax interest, at the prescribed rate, on the amount of casino tax that ought not to have been exempted.

(3C) However, the Comptroller must not make any assessment or additional assessment under subsection (3A) or exercise any power under subsection (3B) more than 12 months after any determination that the casino operator does not, or failed to, satisfactorily meet any of the targets relevant to the development of the facilities and services of the casino operator’s integrated resort that are specified under subsection (3) for that casino operator.

(3D) A reference in sections 146C, 146D and 146E to an assessment under section 146B includes a reference to an assessment or additional assessment made under subsection (3A).”; and

(d)

by inserting, immediately after the definition of “Minister” in subsection (6), the following definition:“ “moratorium period” means a period of 10 years starting 1 March 2022;”.

(5) Section 150A of the Casino Control Act is amended by inserting, immediately after subsection (8), the following subsection:“(9) Where —(a)

an amount of casino tax is due from any person under this Act otherwise than as an agent under this section;

(b)

except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and

(c)

before payment of the amount referred to in paragraph (b) is made to the defaulting taxpayer, the Commissioner gives notice to any public officer (including an employee appointed under section 9 of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer,

then the public officer must and is entitled to, despite any other written law, contract or scheme, reduce the amount mentioned in paragraph (b) by the amount of the whole or any part of the casino tax mentioned in paragraph (a), and if the public officer makes such a reduction —

(d)

the amount of the casino tax mentioned in paragraph (a) is reduced by the amount of the reduction; and

(e)

the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys mentioned in paragraph (b) to the defaulting taxpayer.”.

—(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 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 “mentioned in section 41(1)”.

(3) Section 143(1) of the Casino Control Act is amended by deleting paragraph (b) and substituting the following paragraph:“(b)

retained, for the period prescribed for that record or type of record, or a shorter period that the Authority may allow for any particular record or case; and”.

(4) Section 146 of the Casino Control Act is amended —(a)

by deleting “5%” in subsection (2)(a) and substituting “12%”;

(b)

by deleting “15%” in subsection (2)(b) and substituting “22%”;

(c)

by deleting subsection (3) and substituting the following subsections:“(3) Despite subsection (2), the following rates of casino tax apply to a casino operator for any period during the moratorium period if the casino operator satisfactorily meets the targets relevant to the development of the facilities and services of the casino operator’s integrated resort as are specified, at the start of the moratorium period, for that casino operator by the Minister charged with the responsibility for tourism development and promotion:(a)

with respect to the monthly gross gaming revenue from premium players —(i)

8% of the gross gaming revenue from premium players, for the first $2.4 billion of the gross gaming revenue in a year; and

(ii)

12% of the gross gaming revenue from premium players, for the gross gaming revenue in excess of $2.4 billion in the year;

(b)

with respect to the monthly gross gaming revenue from any other players —(i)

18% of the gross gaming revenue from any other players, for the first $3.1 billion of the gross gaming revenue in a year; and

(ii)

22% of the gross gaming revenue from any other players, for the gross gaming revenue in excess of $3.1 billion in the year.

(3A) Despite subsection (3), the Comptroller may make an assessment or additional assessment in the prescribed manner, at the rates of tax specified in subsection (2), upon a casino operator for any gross gaming revenue during any period during the moratorium period where it appears to the Comptroller that the amount of gross gaming revenue ought not to have been charged with casino tax at the rates of tax specified in subsection (3) because the Minister charged with the responsibility for tourism development and promotion has determined that the casino operator does not, or failed to, satisfactorily meet any of the targets relevant to the development of the facilities and services of the casino operator’s integrated resort that are specified under subsection (3) for that casino operator.

(3B) If subsection (3A) applies, the Comptroller must also add to any assessment or additional assessment of casino tax interest, at the prescribed rate, on the amount of casino tax that ought not to have been exempted.

(3C) However, the Comptroller must not make any assessment or additional assessment under subsection (3A) or exercise any power under subsection (3B) more than 12 months after any determination that the casino operator does not, or failed to, satisfactorily meet any of the targets relevant to the development of the facilities and services of the casino operator’s integrated resort that are specified under subsection (3) for that casino operator.

(3D) A reference in sections 146C, 146D and 146E to an assessment under section 146B includes a reference to an assessment or additional assessment made under subsection (3A).”; and

(d)

by inserting, immediately after the definition of “Minister” in subsection (6), the following definition:“ “moratorium period” means a period of 10 years starting 1 March 2022;”.

“(3) Despite subsection (2), the following rates of casino tax apply to a casino operator for any period during the moratorium period if the casino operator satisfactorily meets the targets relevant to the development of the facilities and services of the casino operator’s integrated resort as are specified, at the start of the moratorium period, for that casino operator by the Minister charged with the responsibility for tourism development and promotion:(a)

with respect to the monthly gross gaming revenue from premium players —(i)

8% of the gross gaming revenue from premium players, for the first $2.4 billion of the gross gaming revenue in a year; and

(ii)

12% of the gross gaming revenue from premium players, for the gross gaming revenue in excess of $2.4 billion in the year;

(b)

with respect to the monthly gross gaming revenue from any other players —(i)

18% of the gross gaming revenue from any other players, for the first $3.1 billion of the gross gaming revenue in a year; and

(ii)

22% of the gross gaming revenue from any other players, for the gross gaming revenue in excess of $3.1 billion in the year.

(3A) Despite subsection (3), the Comptroller may make an assessment or additional assessment in the prescribed manner, at the rates of tax specified in subsection (2), upon a casino operator for any gross gaming revenue during any period during the moratorium period where it appears to the Comptroller that the amount of gross gaming revenue ought not to have been charged with casino tax at the rates of tax specified in subsection (3) because the Minister charged with the responsibility for tourism development and promotion has determined that the casino operator does not, or failed to, satisfactorily meet any of the targets relevant to the development of the facilities and services of the casino operator’s integrated resort that are specified under subsection (3) for that casino operator.

(3B) If subsection (3A) applies, the Comptroller must also add to any assessment or additional assessment of casino tax interest, at the prescribed rate, on the amount of casino tax that ought not to have been exempted.

(3C) However, the Comptroller must not make any assessment or additional assessment under subsection (3A) or exercise any power under subsection (3B) more than 12 months after any determination that the casino operator does not, or failed to, satisfactorily meet any of the targets relevant to the development of the facilities and services of the casino operator’s integrated resort that are specified under subsection (3) for that casino operator.

(3D) A reference in sections 146C, 146D and 146E to an assessment under section 146B includes a reference to an assessment or additional assessment made under subsection (3A).”; and

(5) Section 150A of the Casino Control Act is amended by inserting, immediately after subsection (8), the following subsection:“(9) Where —(a)

an amount of casino tax is due from any person under this Act otherwise than as an agent under this section;

(b)

except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and

(c)

before payment of the amount referred to in paragraph (b) is made to the defaulting taxpayer, the Commissioner gives notice to any public officer (including an employee appointed under section 9 of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer,

then the public officer must and is entitled to, despite any other written law, contract or scheme, reduce the amount mentioned in paragraph (b) by the amount of the whole or any part of the casino tax mentioned in paragraph (a), and if the public officer makes such a reduction —

(d)

the amount of the casino tax mentioned in paragraph (a) is reduced by the amount of the reduction; and

(e)

the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys mentioned in paragraph (b) to the defaulting taxpayer.”.

“(9) Where —(a)

an amount of casino tax is due from any person under this Act otherwise than as an agent under this section;

(b)

except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and

(c)

before payment of the amount referred to in paragraph (b) is made to the defaulting taxpayer, the Commissioner gives notice to any public officer (including an employee appointed under section 9 of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer,

then the public officer must and is entitled to, despite any other written law, contract or scheme, reduce the amount mentioned in paragraph (b) by the amount of the whole or any part of the casino tax mentioned in paragraph (a), and if the public officer makes such a reduction —

(d)

the amount of the casino tax mentioned in paragraph (a) is reduced by the amount of the reduction; and

(e)

the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys mentioned in paragraph (b) to the defaulting taxpayer.”.