§ 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 the authorised betting operator or authorised lottery promoter (as the case may be) of a return specifying the taxable gaming revenue from the taxable gambling undertaking in paragraph (a) or (b) on which the gambling duty is payable, as required under section 22 or 23; or

(d)

at the end of any period of extension allowed under subsection (4) for payment of that gambling duty.

(2) Any gambling duty in respect of —(a)

any keeping of one or more gaming machines in any non‑casino premises for a period; or

(b)

any provision in or from a place in Singapore of a gaming service for a period,

is due and payable —

(c)

on the return date for lodging by the taxable person of a return for that period as required under section 22 or 23; or

(d)

at the end of any period of extension allowed under subsection (4) for payment of that gambling duty.

(3) Where a liability notice is given upon an assessment or a reassessment under section 9(4), and any additional gambling duty is payable by a taxable person, the additional gambling duty is due and payable to the Commissioner —(a)

at the end of 15 days after the liability notice or valid demand (as the case may be) is given to the taxable person by the Commissioner in respect of that additional gambling duty; or

(b)

at the end of any period of extension allowed under subsection (4) for payment of that additional gambling duty.

(4) The Commissioner may, in such cases as the Commissioner thinks fit, extend the time for payment of any gambling duty beyond the time referred to in subsection (1)(c), (2)(c) or (3)(a).

(5) This section is subject to the making of a remission under section 12.

—(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 the authorised betting operator or authorised lottery promoter (as the case may be) of a return specifying the taxable gaming revenue from the taxable gambling undertaking in paragraph (a) or (b) on which the gambling duty is payable, as required under section 22 or 23; or

(d)

at the end of any period of extension allowed under subsection (4) for payment of that gambling duty.

(2) Any gambling duty in respect of —(a)

any keeping of one or more gaming machines in any non‑casino premises for a period; or

(b)

any provision in or from a place in Singapore of a gaming service for a period,

is due and payable —

(c)

on the return date for lodging by the taxable person of a return for that period as required under section 22 or 23; or

(d)

at the end of any period of extension allowed under subsection (4) for payment of that gambling duty.

(3) Where a liability notice is given upon an assessment or a reassessment under section 9(4), and any additional gambling duty is payable by a taxable person, the additional gambling duty is due and payable to the Commissioner —(a)

at the end of 15 days after the liability notice or valid demand (as the case may be) is given to the taxable person by the Commissioner in respect of that additional gambling duty; or

(b)

at the end of any period of extension allowed under subsection (4) for payment of that additional gambling duty.

(4) The Commissioner may, in such cases as the Commissioner thinks fit, extend the time for payment of any gambling duty beyond the time referred to in subsection (1)(c), (2)(c) or (3)(a).

(5) This section is subject to the making of a remission under section 12.