﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Gambling Duties Act 2022 amendments</title><link>https://sso.agc.gov.sg/Act/GDA2022?TransactionDate=20220603235959&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P11-</link><title>Gambling Duties Act 2022 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr2-</link><title>Gambling Duties Act 2022 - 2 General interpretation</title><description>General interpretation In this Act, unless the context otherwise requires — authorised betting operator has the meaning given by section 3(5); authorised lottery promoter has the ...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr3-</link><title>Gambling Duties Act 2022 - 3 Meaning of "betting" and associated expressions</title><description>Meaning of betting and associated expressions In this Act, betting means making or accepting a bet on — the outcome of a race, competition, sporting event or other event or proces...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr4-</link><title>Gambling Duties Act 2022 - 4 Meaning of "lottery" and associated expressions</title><description>Meaning of lottery and associated expressions In this Act, lottery means an arrangement or a scheme, competition or device for the distribution of prizes where — entitlement to pa...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P12-</link><title>Gambling Duties Act 2022 - Part 2 GAMBLING DUTIES</title><description>GAMBLING DUTIES</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P12-P21-</link><title>Gambling Duties Act 2022 - Division 1 Amount</title><description>Amount</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr5-</link><title>Gambling Duties Act 2022 - 5 Gambling duties are taxes</title><description>Gambling duties are taxes 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...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr6-</link><title>Gambling Duties Act 2022 - 6 Amount of gambling duties</title><description>Amount of gambling duties Subject to subsections (4) and (5), gambling duties are payable in respect of the revenue that — is received or derived from the conduct, promotion or ca...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P12-P22-</link><title>Gambling Duties Act 2022 - Division 2 Liability</title><description>Liability</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr7-</link><title>Gambling Duties Act 2022 - 7 Who is liable to pay gambling duty</title><description>Who is liable to pay gambling duty Any gambling duty in respect of any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr8-</link><title>Gambling Duties Act 2022 - 8 When gambling duty is payable</title><description>When gambling duty is payable Any gambling duty in respect of — any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised be...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr9-</link><title>Gambling Duties Act 2022 - 9 Power to assess or reassess gambling duty due</title><description>Power to assess or reassess gambling duty due Subject to subsection (5), where — a taxable person has failed — to lodge any return required under section 22 or 23 by the return da...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr10-</link><title>Gambling Duties Act 2022 - 10 Reassessment of liability and appeal</title><description>Reassessment of liability and appeal 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...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr11-</link><title>Gambling Duties Act 2022 - 11 Payment of gambling duty short levied, etc.</title><description>Payment of gambling duty short levied, etc. Where any amount of gambling duty under this Act has been short levied or erroneously refunded for any reason or owing to any cause wit...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr12-</link><title>Gambling Duties Act 2022 - 12 Remission</title><description>Remission 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 wit...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P13-</link><title>Gambling Duties Act 2022 - Part 3 DEFAULT AND RECOVERY</title><description>DEFAULT AND RECOVERY</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P13-P21-</link><title>Gambling Duties Act 2022 - Division 1 Penalty tax</title><description>Penalty tax</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr13-</link><title>Gambling Duties Act 2022 - 13 Penalty tax in case of default</title><description>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 Comm...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr14-</link><title>Gambling Duties Act 2022 - 14 Amount of penalty tax</title><description>Amount of penalty tax 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 payme...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr15-</link><title>Gambling Duties Act 2022 - 15 Recovery of penalty tax</title><description>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.</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P13-P22-</link><title>Gambling Duties Act 2022 - Division 2 Recovery</title><description>Recovery</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr16-</link><title>Gambling Duties Act 2022 - 16 Recovery of gambling duty</title><description>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 t...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr17-</link><title>Gambling Duties Act 2022 - 17 Action to recover may be taken at any time</title><description>Action to recover may be taken at any time 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 notwith...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr18-</link><title>Gambling Duties Act 2022 - 18 Priority of case in insolvency</title><description>Priority of case in insolvency The amount of any gambling duty or penalty tax — due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at the date ...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr19-</link><title>Gambling Duties Act 2022 - 19 Overpayment</title><description>Overpayment 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...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr20-</link><title>Gambling Duties Act 2022 - 20 Power to appoint agent for recovery of gambling duty</title><description>Power to appoint agent for recovery of gambling duty If the Commissioner thinks it is necessary, the Commissioner may, by written notice, declare any person to be the agent of a t...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P14-</link><title>Gambling Duties Act 2022 - Part 4 RETURNS, RECORD KEEPING AND PROVIDING INFORMATION</title><description>RETURNS, RECORD KEEPING AND PROVIDING INFORMATION</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr21-</link><title>Gambling Duties Act 2022 - 21 Application and interpretation of this Part</title><description>Application and interpretation of this Part This Part applies to an authorised betting operator, authorised lottery promoter, a person mentioned in section 7(3) or an authorised p...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr22-</link><title>Gambling Duties Act 2022 - 22 Returns</title><description>Returns A taxable person must, in respect of — every keeping by the taxable person of gaming machines in any non‑casino premises during the whole or part of any period prescribed ...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr23-</link><title>Gambling Duties Act 2022 - 23 Additional returns</title><description>Additional returns 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 fu...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr24-</link><title>Gambling Duties Act 2022 - 24 Accounts, statements and records in respect of returns</title><description>Accounts, statements and records in respect of returns A taxable person must do all of the following: keep such accounts and statements as are prescribed in and in accordance with...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr25-</link><title>Gambling Duties Act 2022 - 25 Powers of entry, etc., at premises</title><description>Powers of entry, etc., at premises The Commissioner or an enforcement official may enter at any reasonable time any premises which the Commissioner or enforcement official reasona...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr26-</link><title>Gambling Duties Act 2022 - 26 Power to obtain information</title><description>Power to obtain information The Commissioner or an enforcement official may by written notice require any person to provide, within a reasonable period specified in the notice, an...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr27-</link><title>Gambling Duties Act 2022 - 27 Late returns and non‑compliant record keeping, etc.</title><description>Late returns and non‑compliant record keeping, etc. A taxable person — who is required to lodge a return and any accounts or statements with the Commissioner under section 22 or 2...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr28-</link><title>Gambling Duties Act 2022 - 28 Misleading, etc., returns by taxable persons</title><description>Misleading, etc., returns by taxable persons A taxable person — who is required to lodge a return with the Commissioner under section 22 or 23; and who — makes any entry in the re...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr29-</link><title>Gambling Duties Act 2022 - 29 Refusing to give or giving false information</title><description>Refusing to give or giving false information If — a person provides a document or information (whether orally or in writing) to the Commissioner or an enforcement official which t...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr30-</link><title>Gambling Duties Act 2022 - 30 Evasion</title><description>Evasion Any person who wilfully with intent to evade or to assist any other person to evade payment of any gambling duty or penalty tax — makes any false statement, declaration or...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P15-</link><title>Gambling Duties Act 2022 - Part 5 ADMINISTRATION</title><description>ADMINISTRATION</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr31-</link><title>Gambling Duties Act 2022 - 31 Administration of Act</title><description>Administration of Act It is the function of the IRAS to administer this Act and the Regulations.</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr32-</link><title>Gambling Duties Act 2022 - 32 Commissioner of Gambling Duties, etc.</title><description>Commissioner of Gambling Duties, etc. The Minister must appoint from among officers of the IRAS the Commissioner of Gambling Duties, who is responsible for the administration of t...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr33-</link><title>Gambling Duties Act 2022 - 33 Enforcement officials</title><description>Enforcement officials The IRAS may, in relation to any provision of this Act or the Regulations, appoint — any of its employees; any public officer; or any employee of a body esta...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr34-</link><title>Gambling Duties Act 2022 - 34 Offences for obstruction, etc.</title><description>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...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr35-</link><title>Gambling Duties Act 2022 - 35 Protection from personal liability</title><description>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 Commiss...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr36-</link><title>Gambling Duties Act 2022 - 36 Service of documents</title><description>Service of documents 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 secti...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr37-</link><title>Gambling Duties Act 2022 - 37 Composition of offences</title><description>Composition of offences The Commissioner may compound any offence under this Act or the Regulations that is prescribed as a compoundable offence by collecting from a person reason...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr38-</link><title>Gambling Duties Act 2022 - 38 Offences by corporations</title><description>Offences by corporations 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 part...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr39-</link><title>Gambling Duties Act 2022 - 39 Offences by unincorporated associations or partnerships</title><description>Offences by unincorporated associations or partnerships Where, in a proceeding for an offence under this Act or the Regulations, it is necessary to prove the state of mind of an u...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr40-</link><title>Gambling Duties Act 2022 - 40 Jurisdiction of courts</title><description>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...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr41-</link><title>Gambling Duties Act 2022 - 41 Protection of informers</title><description>Protection of informers 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 obl...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P16-</link><title>Gambling Duties Act 2022 - Part 6 MISCELLANEOUS</title><description>MISCELLANEOUS</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr42-</link><title>Gambling Duties Act 2022 - 42 Consolidated Fund</title><description>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.</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr43-</link><title>Gambling Duties Act 2022 - 43 Confidentiality</title><description>Confidentiality 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 administra...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=</link><title>Gambling Duties Act 2022 - deleteElement</title><description>Confidentiality 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 re...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr44-</link><title>Gambling Duties Act 2022 - 44 General exemption</title><description>General exemption 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 particu...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr45-</link><title>Gambling Duties Act 2022 - 45 Regulations</title><description>Regulations 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 prescrib...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=P17-</link><title>Gambling Duties Act 2022 - Part 7 AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</title><description>AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr46-</link><title>Gambling Duties Act 2022 - 46 Related amendments to Casino Control Act</title><description>Related amendments to Casino Control Act 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...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr47-</link><title>Gambling Duties Act 2022 - 47 Consequential amendments to Goods and Services Tax Act</title><description>Consequential amendments to Goods and Services Tax Act Section 35 of the Goods and Services Tax Act is amended — by deleting the words fruit machines in subsection (1) and substit...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr48-</link><title>Gambling Duties Act 2022 - 48 Consequential amendments to Inland Revenue Authority of Singapore Act</title><description>Consequential amendments to Inland Revenue Authority of Singapore Act Section 6(1) of the Inland Revenue Authority of Singapore Act is amended by deleting the words betting and sw...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr49-</link><title>Gambling Duties Act 2022 - 49 Consequential amendments to Private Lotteries Act</title><description>Consequential amendments to Private Lotteries Act Section 2 of the Private Lotteries Act is amended by deleting the definitions of book , Chief Assessor , Commissioner , Commissio...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr50-</link><title>Gambling Duties Act 2022 - 50 Consequential amendment to Singapore Totalisator Board Act</title><description>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...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr51-</link><title>Gambling Duties Act 2022 - 51 Repeal</title><description>Repeal The Betting and Sweepstake Duties Act is repealed.</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr52-</link><title>Gambling Duties Act 2022 - 52 Saving and transitional provisions</title><description>Saving and transitional provisions Section 46(3) does not apply with respect to any records made before the date of commencement of that section. Despite section 49, any notice, o...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=xv-</link><title>Gambling Duties Act 2022 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 1 of 2022 Gambling Duties Act 2022 Bill 41/20...</description><pubDate>Fri, 29 Jul 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=al-</link><title>Gambling Duties Act 2022 - Long Title</title><description>An Act to consolidate the law on levy and collection of duties on lawful betting and lotteries and to make related amendments to the Casino Control Act regarding casino taxes and ...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=aw-</link><title>Gambling Duties Act 2022 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P11-</link><title>Gambling Duties Act 2022 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022?ValidDate=20220729&amp;ProvIds=pr1-</link><title>Gambling Duties Act 2022 - 1 Short title and commencement</title><description>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 .</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr2-</link><title>Gambling Duties Act 2022 - 2 General interpretation</title><description>General interpretation In this Act, unless the context otherwise requires — authorised betting operator has the meaning given by section 3(5); authorised lottery promoter has the ...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr3-</link><title>Gambling Duties Act 2022 - 3 Meaning of "betting" and associated expressions</title><description>Meaning of betting and associated expressions In this Act, betting means making or accepting a bet on — the outcome of a race, competition, sporting event or other event or proces...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr4-</link><title>Gambling Duties Act 2022 - 4 Meaning of "lottery" and associated expressions</title><description>Meaning of lottery and associated expressions In this Act, lottery means an arrangement or a scheme, competition or device for the distribution of prizes where — entitlement to pa...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P12-</link><title>Gambling Duties Act 2022 - Part 2 GAMBLING DUTIES</title><description>GAMBLING DUTIES</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P12-P21-</link><title>Gambling Duties Act 2022 - Division 1 Amount</title><description>Amount</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr5-</link><title>Gambling Duties Act 2022 - 5 Gambling duties are taxes</title><description>Gambling duties are taxes 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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr6-</link><title>Gambling Duties Act 2022 - 6 Amount of gambling duties</title><description>Amount of gambling duties Subject to subsections (4) and (5), gambling duties are payable in respect of the revenue that — is received or derived from the conduct, promotion or ca...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P12-P22-</link><title>Gambling Duties Act 2022 - Division 2 Liability</title><description>Liability</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr7-</link><title>Gambling Duties Act 2022 - 7 Who is liable to pay gambling duty</title><description>Who is liable to pay gambling duty Any gambling duty in respect of any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr8-</link><title>Gambling Duties Act 2022 - 8 When gambling duty is payable</title><description>When gambling duty is payable Any gambling duty in respect of — any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised be...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr9-</link><title>Gambling Duties Act 2022 - 9 Power to assess or reassess gambling duty due</title><description>Power to assess or reassess gambling duty due Subject to subsection (5), where — a taxable person has failed — to lodge any return required under section 22 or 23 by the return da...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr10-</link><title>Gambling Duties Act 2022 - 10 Reassessment of liability and appeal</title><description>Reassessment of liability and appeal 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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr11-</link><title>Gambling Duties Act 2022 - 11 Payment of gambling duty short levied, etc.</title><description>Payment of gambling duty short levied, etc. Where any amount of gambling duty under this Act has been short levied or erroneously refunded for any reason or owing to any cause wit...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr12-</link><title>Gambling Duties Act 2022 - 12 Remission</title><description>Remission 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 wit...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P13-</link><title>Gambling Duties Act 2022 - Part 3 DEFAULT AND RECOVERY</title><description>DEFAULT AND RECOVERY</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P13-P21-</link><title>Gambling Duties Act 2022 - Division 1 Penalty tax</title><description>Penalty tax</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr13-</link><title>Gambling Duties Act 2022 - 13 Penalty tax in case of default</title><description>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 Comm...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr14-</link><title>Gambling Duties Act 2022 - 14 Amount of penalty tax</title><description>Amount of penalty tax 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 payme...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr15-</link><title>Gambling Duties Act 2022 - 15 Recovery of penalty tax</title><description>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.</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P13-P22-</link><title>Gambling Duties Act 2022 - Division 2 Recovery</title><description>Recovery</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr16-</link><title>Gambling Duties Act 2022 - 16 Recovery of gambling duty</title><description>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 t...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr17-</link><title>Gambling Duties Act 2022 - 17 Action to recover may be taken at any time</title><description>Action to recover may be taken at any time 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 notwith...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr18-</link><title>Gambling Duties Act 2022 - 18 Priority of case in insolvency</title><description>Priority of case in insolvency The amount of any gambling duty or penalty tax — due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at the date ...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr19-</link><title>Gambling Duties Act 2022 - 19 Overpayment</title><description>Overpayment 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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr20-</link><title>Gambling Duties Act 2022 - 20 Power to appoint agent for recovery of gambling duty</title><description>Power to appoint agent for recovery of gambling duty If the Commissioner thinks it is necessary, the Commissioner may, by written notice, declare any person to be the agent of a t...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P14-</link><title>Gambling Duties Act 2022 - Part 4 RETURNS, RECORD KEEPING AND PROVIDING INFORMATION</title><description>RETURNS, RECORD KEEPING AND PROVIDING INFORMATION</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr21-</link><title>Gambling Duties Act 2022 - 21 Application and interpretation of this Part</title><description>Application and interpretation of this Part This Part applies to an authorised betting operator, authorised lottery promoter, a person mentioned in section 7(3) or an authorised p...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr22-</link><title>Gambling Duties Act 2022 - 22 Returns</title><description>Returns A taxable person must, in respect of — every keeping by the taxable person of gaming machines in any non‑casino premises during the whole or part of any period prescribed ...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr23-</link><title>Gambling Duties Act 2022 - 23 Additional returns</title><description>Additional returns 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 fu...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr24-</link><title>Gambling Duties Act 2022 - 24 Accounts, statements and records in respect of returns</title><description>Accounts, statements and records in respect of returns A taxable person must do all of the following: keep such accounts and statements as are prescribed in and in accordance with...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr25-</link><title>Gambling Duties Act 2022 - 25 Powers of entry, etc., at premises</title><description>Powers of entry, etc., at premises The Commissioner or an enforcement official may enter at any reasonable time any premises which the Commissioner or enforcement official reasona...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr26-</link><title>Gambling Duties Act 2022 - 26 Power to obtain information</title><description>Power to obtain information The Commissioner or an enforcement official may by written notice require any person to provide, within a reasonable period specified in the notice, an...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr27-</link><title>Gambling Duties Act 2022 - 27 Late returns and non‑compliant record keeping, etc.</title><description>Late returns and non‑compliant record keeping, etc. A taxable person — who is required to lodge a return and any accounts or statements with the Commissioner under section 22 or 2...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr28-</link><title>Gambling Duties Act 2022 - 28 Misleading, etc., returns by taxable persons</title><description>Misleading, etc., returns by taxable persons A taxable person — who is required to lodge a return with the Commissioner under section 22 or 23; and who — makes any entry in the re...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr29-</link><title>Gambling Duties Act 2022 - 29 Refusing to give or giving false information</title><description>Refusing to give or giving false information If — a person provides a document or information (whether orally or in writing) to the Commissioner or an enforcement official which t...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr30-</link><title>Gambling Duties Act 2022 - 30 Evasion</title><description>Evasion Any person who wilfully with intent to evade or to assist any other person to evade payment of any gambling duty or penalty tax — makes any false statement, declaration or...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P15-</link><title>Gambling Duties Act 2022 - Part 5 ADMINISTRATION</title><description>ADMINISTRATION</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr31-</link><title>Gambling Duties Act 2022 - 31 Administration of Act</title><description>Administration of Act It is the function of the IRAS to administer this Act and the Regulations.</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr32-</link><title>Gambling Duties Act 2022 - 32 Commissioner of Gambling Duties, etc.</title><description>Commissioner of Gambling Duties, etc. The Minister must appoint from among officers of the IRAS the Commissioner of Gambling Duties, who is responsible for the administration of t...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr33-</link><title>Gambling Duties Act 2022 - 33 Enforcement officials</title><description>Enforcement officials The IRAS may, in relation to any provision of this Act or the Regulations, appoint — any of its employees; any public officer; or any employee of a body esta...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr34-</link><title>Gambling Duties Act 2022 - 34 Offences for obstruction, etc.</title><description>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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr35-</link><title>Gambling Duties Act 2022 - 35 Protection from personal liability</title><description>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 Commiss...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr36-</link><title>Gambling Duties Act 2022 - 36 Service of documents</title><description>Service of documents 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 secti...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr37-</link><title>Gambling Duties Act 2022 - 37 Composition of offences</title><description>Composition of offences The Commissioner may compound any offence under this Act or the Regulations that is prescribed as a compoundable offence by collecting from a person reason...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr38-</link><title>Gambling Duties Act 2022 - 38 Offences by corporations</title><description>Offences by corporations 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 part...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr39-</link><title>Gambling Duties Act 2022 - 39 Offences by unincorporated associations or partnerships</title><description>Offences by unincorporated associations or partnerships Where, in a proceeding for an offence under this Act or the Regulations, it is necessary to prove the state of mind of an u...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr40-</link><title>Gambling Duties Act 2022 - 40 Jurisdiction of courts</title><description>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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr41-</link><title>Gambling Duties Act 2022 - 41 Protection of informers</title><description>Protection of informers 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 obl...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P16-</link><title>Gambling Duties Act 2022 - Part 6 MISCELLANEOUS</title><description>MISCELLANEOUS</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr42-</link><title>Gambling Duties Act 2022 - 42 Consolidated Fund</title><description>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.</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr43-</link><title>Gambling Duties Act 2022 - 43 Confidentiality</title><description>Confidentiality 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 re...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr44-</link><title>Gambling Duties Act 2022 - 44 General exemption</title><description>General exemption 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 particu...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr45-</link><title>Gambling Duties Act 2022 - 45 Regulations</title><description>Regulations 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 prescrib...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P17-</link><title>Gambling Duties Act 2022 - Part 7 AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</title><description>AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr46-</link><title>Gambling Duties Act 2022 - 46 Related amendments to Casino Control Act</title><description>Related amendments to Casino Control Act 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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr47-</link><title>Gambling Duties Act 2022 - 47 Consequential amendments to Goods and Services Tax Act</title><description>Consequential amendments to Goods and Services Tax Act Section 35 of the Goods and Services Tax Act is amended — by deleting the words fruit machines in subsection (1) and substit...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr48-</link><title>Gambling Duties Act 2022 - 48 Consequential amendments to Inland Revenue Authority of Singapore Act</title><description>Consequential amendments to Inland Revenue Authority of Singapore Act Section 6(1) of the Inland Revenue Authority of Singapore Act is amended by deleting the words betting and sw...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr49-</link><title>Gambling Duties Act 2022 - 49 Consequential amendments to Private Lotteries Act</title><description>Consequential amendments to Private Lotteries Act Section 2 of the Private Lotteries Act is amended by deleting the definitions of book , Chief Assessor , Commissioner , Commissio...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr50-</link><title>Gambling Duties Act 2022 - 50 Consequential amendment to Singapore Totalisator Board Act</title><description>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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr51-</link><title>Gambling Duties Act 2022 - 51 Repeal</title><description>Repeal The Betting and Sweepstake Duties Act is repealed.</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr52-</link><title>Gambling Duties Act 2022 - 52 Saving and transitional provisions</title><description>Saving and transitional provisions Section 46(3) does not apply with respect to any records made before the date of commencement of that section. Despite section 49, any notice, o...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=xv-</link><title>Gambling Duties Act 2022 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 1 of 2022 Gambling Duties Act 2022 Bill 41/20...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P11-</link><title>Gambling Duties Act 2022 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr2-</link><title>Gambling Duties Act 2022 - 2 General interpretation</title><description>General interpretation In this Act, unless the context otherwise requires — authorised betting operator has the meaning given by section 3(5); authorised lottery promoter has the ...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr3-</link><title>Gambling Duties Act 2022 - 3 Meaning of "betting" and associated expressions</title><description>Meaning of betting and associated expressions In this Act, betting means making or accepting a bet on — the outcome of a race, competition, sporting event or other event or proces...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr4-</link><title>Gambling Duties Act 2022 - 4 Meaning of "lottery" and associated expressions</title><description>Meaning of lottery and associated expressions In this Act, lottery means an arrangement or a scheme, competition or device for the distribution of prizes where — entitlement to pa...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P12-</link><title>Gambling Duties Act 2022 - Part 2 GAMBLING DUTIES</title><description>GAMBLING DUTIES</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P12-P21-</link><title>Gambling Duties Act 2022 - Division 1 Amount</title><description>Amount</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr5-</link><title>Gambling Duties Act 2022 - 5 Gambling duties are taxes</title><description>Gambling duties are taxes 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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr6-</link><title>Gambling Duties Act 2022 - 6 Amount of gambling duties</title><description>Amount of gambling duties Subject to subsections (4) and (5), gambling duties are payable in respect of the revenue that — is received or derived from the conduct, promotion or ca...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P12-P22-</link><title>Gambling Duties Act 2022 - Division 2 Liability</title><description>Liability</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr7-</link><title>Gambling Duties Act 2022 - 7 Who is liable to pay gambling duty</title><description>Who is liable to pay gambling duty Any gambling duty in respect of any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr8-</link><title>Gambling Duties Act 2022 - 8 When gambling duty is payable</title><description>When gambling duty is payable Any gambling duty in respect of — any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised be...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr9-</link><title>Gambling Duties Act 2022 - 9 Power to assess or reassess gambling duty due</title><description>Power to assess or reassess gambling duty due Subject to subsection (5), where — a taxable person has failed — to lodge any return required under section 22 or 23 by the return da...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr10-</link><title>Gambling Duties Act 2022 - 10 Reassessment of liability and appeal</title><description>Reassessment of liability and appeal 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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr11-</link><title>Gambling Duties Act 2022 - 11 Payment of gambling duty short levied, etc.</title><description>Payment of gambling duty short levied, etc. Where any amount of gambling duty under this Act has been short levied or erroneously refunded for any reason or owing to any cause wit...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr12-</link><title>Gambling Duties Act 2022 - 12 Remission</title><description>Remission 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 wit...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P13-</link><title>Gambling Duties Act 2022 - Part 3 DEFAULT AND RECOVERY</title><description>DEFAULT AND RECOVERY</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P13-P21-</link><title>Gambling Duties Act 2022 - Division 1 Penalty tax</title><description>Penalty tax</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr13-</link><title>Gambling Duties Act 2022 - 13 Penalty tax in case of default</title><description>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 Comm...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr14-</link><title>Gambling Duties Act 2022 - 14 Amount of penalty tax</title><description>Amount of penalty tax 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 payme...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr15-</link><title>Gambling Duties Act 2022 - 15 Recovery of penalty tax</title><description>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.</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P13-P22-</link><title>Gambling Duties Act 2022 - Division 2 Recovery</title><description>Recovery</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr16-</link><title>Gambling Duties Act 2022 - 16 Recovery of gambling duty</title><description>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 t...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr17-</link><title>Gambling Duties Act 2022 - 17 Action to recover may be taken at any time</title><description>Action to recover may be taken at any time 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 notwith...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr18-</link><title>Gambling Duties Act 2022 - 18 Priority of case in insolvency</title><description>Priority of case in insolvency The amount of any gambling duty or penalty tax — due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at the date ...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr19-</link><title>Gambling Duties Act 2022 - 19 Overpayment</title><description>Overpayment 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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr20-</link><title>Gambling Duties Act 2022 - 20 Power to appoint agent for recovery of gambling duty</title><description>Power to appoint agent for recovery of gambling duty If the Commissioner thinks it is necessary, the Commissioner may, by written notice, declare any person to be the agent of a t...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P14-</link><title>Gambling Duties Act 2022 - Part 4 RETURNS, RECORD KEEPING AND PROVIDING INFORMATION</title><description>RETURNS, RECORD KEEPING AND PROVIDING INFORMATION</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr21-</link><title>Gambling Duties Act 2022 - 21 Application and interpretation of this Part</title><description>Application and interpretation of this Part This Part applies to an authorised betting operator, authorised lottery promoter, a person mentioned in section 7(3) or an authorised p...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr22-</link><title>Gambling Duties Act 2022 - 22 Returns</title><description>Returns A taxable person must, in respect of — every keeping by the taxable person of gaming machines in any non‑casino premises during the whole or part of any period prescribed ...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr23-</link><title>Gambling Duties Act 2022 - 23 Additional returns</title><description>Additional returns 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 fu...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr24-</link><title>Gambling Duties Act 2022 - 24 Accounts, statements and records in respect of returns</title><description>Accounts, statements and records in respect of returns A taxable person must do all of the following: keep such accounts and statements as are prescribed in and in accordance with...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr25-</link><title>Gambling Duties Act 2022 - 25 Powers of entry, etc., at premises</title><description>Powers of entry, etc., at premises The Commissioner or an enforcement official may enter at any reasonable time any premises which the Commissioner or enforcement official reasona...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr26-</link><title>Gambling Duties Act 2022 - 26 Power to obtain information</title><description>Power to obtain information The Commissioner or an enforcement official may by written notice require any person to provide, within a reasonable period specified in the notice, an...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr27-</link><title>Gambling Duties Act 2022 - 27 Late returns and non‑compliant record keeping, etc.</title><description>Late returns and non‑compliant record keeping, etc. A taxable person — who is required to lodge a return and any accounts or statements with the Commissioner under section 22 or 2...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr28-</link><title>Gambling Duties Act 2022 - 28 Misleading, etc., returns by taxable persons</title><description>Misleading, etc., returns by taxable persons A taxable person — who is required to lodge a return with the Commissioner under section 22 or 23; and who — makes any entry in the re...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr29-</link><title>Gambling Duties Act 2022 - 29 Refusing to give or giving false information</title><description>Refusing to give or giving false information If — a person provides a document or information (whether orally or in writing) to the Commissioner or an enforcement official which t...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr30-</link><title>Gambling Duties Act 2022 - 30 Evasion</title><description>Evasion Any person who wilfully with intent to evade or to assist any other person to evade payment of any gambling duty or penalty tax — makes any false statement, declaration or...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P15-</link><title>Gambling Duties Act 2022 - Part 5 ADMINISTRATION</title><description>ADMINISTRATION</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr31-</link><title>Gambling Duties Act 2022 - 31 Administration of Act</title><description>Administration of Act It is the function of the IRAS to administer this Act and the Regulations.</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr32-</link><title>Gambling Duties Act 2022 - 32 Commissioner of Gambling Duties, etc.</title><description>Commissioner of Gambling Duties, etc. The Minister must appoint from among officers of the IRAS the Commissioner of Gambling Duties, who is responsible for the administration of t...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr33-</link><title>Gambling Duties Act 2022 - 33 Enforcement officials</title><description>Enforcement officials The IRAS may, in relation to any provision of this Act or the Regulations, appoint — any of its employees; any public officer; or any employee of a body esta...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr34-</link><title>Gambling Duties Act 2022 - 34 Offences for obstruction, etc.</title><description>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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr35-</link><title>Gambling Duties Act 2022 - 35 Protection from personal liability</title><description>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 Commiss...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr36-</link><title>Gambling Duties Act 2022 - 36 Service of documents</title><description>Service of documents 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 secti...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr37-</link><title>Gambling Duties Act 2022 - 37 Composition of offences</title><description>Composition of offences The Commissioner may compound any offence under this Act or the Regulations that is prescribed as a compoundable offence by collecting from a person reason...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr38-</link><title>Gambling Duties Act 2022 - 38 Offences by corporations</title><description>Offences by corporations 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 part...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr39-</link><title>Gambling Duties Act 2022 - 39 Offences by unincorporated associations or partnerships</title><description>Offences by unincorporated associations or partnerships Where, in a proceeding for an offence under this Act or the Regulations, it is necessary to prove the state of mind of an u...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr40-</link><title>Gambling Duties Act 2022 - 40 Jurisdiction of courts</title><description>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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr41-</link><title>Gambling Duties Act 2022 - 41 Protection of informers</title><description>Protection of informers 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 obl...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P16-</link><title>Gambling Duties Act 2022 - Part 6 MISCELLANEOUS</title><description>MISCELLANEOUS</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr42-</link><title>Gambling Duties Act 2022 - 42 Consolidated Fund</title><description>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.</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr44-</link><title>Gambling Duties Act 2022 - 44 General exemption</title><description>General exemption 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 particu...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr45-</link><title>Gambling Duties Act 2022 - 45 Regulations</title><description>Regulations 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 prescrib...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=P17-</link><title>Gambling Duties Act 2022 - Part 7 AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</title><description>AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr46-</link><title>Gambling Duties Act 2022 - 46 Related amendments to Casino Control Act</title><description>Related amendments to Casino Control Act 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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr47-</link><title>Gambling Duties Act 2022 - 47 Consequential amendments to Goods and Services Tax Act</title><description>Consequential amendments to Goods and Services Tax Act Section 35 of the Goods and Services Tax Act is amended — by deleting the words fruit machines in subsection (1) and substit...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr48-</link><title>Gambling Duties Act 2022 - 48 Consequential amendments to Inland Revenue Authority of Singapore Act</title><description>Consequential amendments to Inland Revenue Authority of Singapore Act Section 6(1) of the Inland Revenue Authority of Singapore Act is amended by deleting the words betting and sw...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr49-</link><title>Gambling Duties Act 2022 - 49 Consequential amendments to Private Lotteries Act</title><description>Consequential amendments to Private Lotteries Act Section 2 of the Private Lotteries Act is amended by deleting the definitions of book , Chief Assessor , Commissioner , Commissio...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr50-</link><title>Gambling Duties Act 2022 - 50 Consequential amendment to Singapore Totalisator Board Act</title><description>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...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr51-</link><title>Gambling Duties Act 2022 - 51 Repeal</title><description>Repeal The Betting and Sweepstake Duties Act is repealed.</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr52-</link><title>Gambling Duties Act 2022 - 52 Saving and transitional provisions</title><description>Saving and transitional provisions Section 46(3) does not apply with respect to any records made before the date of commencement of that section. Despite section 49, any notice, o...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=xv-</link><title>Gambling Duties Act 2022 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 1 of 2022 Gambling Duties Act 2022 Bill 41/20...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/GDA2022/Historical/20220301?ValidDate=20220301&amp;ProvIds=pr43-</link><title>Gambling Duties Act 2022 - 43 Confidentiality</title><description>Confidentiality 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 re...</description><pubDate>Tue, 01 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=al-</link><title>Gambling Duties Act 2022 - Long Title</title><description>An Act to consolidate the law on levy and collection of duties on lawful betting and lotteries and to make related amendments to the Casino Control Act regarding casino taxes and c...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=aw-</link><title>Gambling Duties Act 2022 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P11-</link><title>Gambling Duties Act 2022 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr1-</link><title>Gambling Duties Act 2022 - 1 Short title and commencement</title><description>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 .</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr2-</link><title>Gambling Duties Act 2022 - 2 General interpretation</title><description>General interpretation In this Act, unless the context otherwise requires — authorised betting operator has the meaning given by section 3(5); authorised lottery promoter has the m...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr3-</link><title>Gambling Duties Act 2022 - 3 Meaning of "betting" and associated expressions</title><description>Meaning of betting and associated expressions In this Act, betting means making or accepting a bet on — the outcome of a race, competition, sporting event or other event or process...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr4-</link><title>Gambling Duties Act 2022 - 4 Meaning of "lottery" and associated expressions</title><description>Meaning of lottery and associated expressions In this Act, lottery means an arrangement or a scheme, competition or device for the distribution of prizes where — entitlement to par...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P12-</link><title>Gambling Duties Act 2022 - Part 2 GAMBLING DUTIES</title><description>Part 2 GAMBLING DUTIES</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P12-P21-</link><title>Gambling Duties Act 2022 - Division 1 Amount</title><description>Amount</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr5-</link><title>Gambling Duties Act 2022 - 5 Gambling duties are taxes</title><description>Gambling duties are taxes 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 ...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr6-</link><title>Gambling Duties Act 2022 - 6 Amount of gambling duties</title><description>Amount of gambling duties Subject to subsections (4) and (5), gambling duties are payable in respect of the revenue that — is received or derived from the conduct, promotion or car...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P12-P22-</link><title>Gambling Duties Act 2022 - Division 2 Liability</title><description>Liability</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr7-</link><title>Gambling Duties Act 2022 - 7 Who is liable to pay gambling duty</title><description>Who is liable to pay gambling duty Any gambling duty in respect of any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised ...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr8-</link><title>Gambling Duties Act 2022 - 8 When gambling duty is payable</title><description>When gambling duty is payable Any gambling duty in respect of — any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised bet...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr9-</link><title>Gambling Duties Act 2022 - 9 Power to assess or reassess gambling duty due</title><description>Power to assess or reassess gambling duty due Subject to subsection (5), where — a taxable person has failed — to lodge any return required under section 22 or 23 by the return dat...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr10-</link><title>Gambling Duties Act 2022 - 10 Reassessment of liability and appeal</title><description>Reassessment of liability and appeal 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 ...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr11-</link><title>Gambling Duties Act 2022 - 11 Payment of gambling duty short levied, etc.</title><description>Payment of gambling duty short levied, etc. Where any amount of gambling duty under this Act has been short levied or erroneously refunded for any reason or owing to any cause with...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr12-</link><title>Gambling Duties Act 2022 - 12 Remission</title><description>Remission 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...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P13-</link><title>Gambling Duties Act 2022 - Part 3 DEFAULT AND RECOVERY</title><description>Part 3 DEFAULT AND RECOVERY</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P13-P21-</link><title>Gambling Duties Act 2022 - Division 1 Penalty tax</title><description>Penalty tax</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr13-</link><title>Gambling Duties Act 2022 - 13 Penalty tax in case of default</title><description>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 Commi...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr14-</link><title>Gambling Duties Act 2022 - 14 Amount of penalty tax</title><description>Amount of penalty tax 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 paymen...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr15-</link><title>Gambling Duties Act 2022 - 15 Recovery of penalty tax</title><description>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.</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P13-P22-</link><title>Gambling Duties Act 2022 - Division 2 Recovery</title><description>Recovery</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr16-</link><title>Gambling Duties Act 2022 - 16 Recovery of gambling duty</title><description>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...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr17-</link><title>Gambling Duties Act 2022 - 17 Action to recover may be taken at any time</title><description>Action to recover may be taken at any time 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 notwiths...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr18-</link><title>Gambling Duties Act 2022 - 18 Priority of case in insolvency</title><description>Priority of case in insolvency The amount of any gambling duty or penalty tax — due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at the date o...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr19-</link><title>Gambling Duties Act 2022 - 19 Overpayment</title><description>Overpayment 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 ...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr20-</link><title>Gambling Duties Act 2022 - 20 Power to appoint agent for recovery of gambling duty</title><description>Power to appoint agent for recovery of gambling duty If the Commissioner thinks it is necessary, the Commissioner may, by written notice, declare any person to be the agent of a ta...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P14-</link><title>Gambling Duties Act 2022 - Part 4 RETURNS, RECORD KEEPING AND PROVIDING INFORMATION</title><description>Part 4 RETURNS, RECORD KEEPING AND PROVIDING INFORMATION</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr21-</link><title>Gambling Duties Act 2022 - 21 Application and interpretation of this Part</title><description>Application and interpretation of this Part This Part applies to an authorised betting operator, authorised lottery promoter, a person mentioned in section 7(3) or an authorised pe...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr22-</link><title>Gambling Duties Act 2022 - 22 Returns</title><description>Returns A taxable person must, in respect of — every keeping by the taxable person of gaming machines in any non‑casino premises during the whole or part of any period prescribed (...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr23-</link><title>Gambling Duties Act 2022 - 23 Additional returns</title><description>Additional returns 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 fur...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr24-</link><title>Gambling Duties Act 2022 - 24 Accounts, statements and records in respect of returns</title><description>Accounts, statements and records in respect of returns A taxable person must do all of the following: keep such accounts and statements as are prescribed in and in accordance with ...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr25-</link><title>Gambling Duties Act 2022 - 25 Powers of entry, etc., at premises</title><description>Powers of entry, etc., at premises The Commissioner or an enforcement official may enter at any reasonable time any premises which the Commissioner or enforcement official reasonab...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr26-</link><title>Gambling Duties Act 2022 - 26 Power to obtain information</title><description>Power to obtain information The Commissioner or an enforcement official may by written notice require any person to provide, within a reasonable period specified in the notice, and...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr27-</link><title>Gambling Duties Act 2022 - 27 Late returns and non‑compliant record keeping, etc.</title><description>Late returns and non‑compliant record keeping, etc. A taxable person — who is required to lodge a return and any accounts or statements with the Commissioner under section 22 or 23...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr28-</link><title>Gambling Duties Act 2022 - 28 Misleading, etc., returns by taxable persons</title><description>Misleading, etc., returns by taxable persons A taxable person — who is required to lodge a return with the Commissioner under section 22 or 23; and who — makes any entry in the ret...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr29-</link><title>Gambling Duties Act 2022 - 29 Refusing to give or giving false information</title><description>Refusing to give or giving false information If — a person provides a document or information (whether orally or in writing) to the Commissioner or an enforcement official which th...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr30-</link><title>Gambling Duties Act 2022 - 30 Evasion</title><description>Evasion Any person who wilfully with intent to evade or to assist any other person to evade payment of any gambling duty or penalty tax — makes any false statement, declaration or ...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P15-</link><title>Gambling Duties Act 2022 - Part 5 ADMINISTRATION</title><description>Part 5 ADMINISTRATION</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr31-</link><title>Gambling Duties Act 2022 - 31 Administration of Act</title><description>Administration of Act It is the function of the IRAS to administer this Act and the Regulations.</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr32-</link><title>Gambling Duties Act 2022 - 32 Commissioner of Gambling Duties, etc.</title><description>Commissioner of Gambling Duties, etc. The Minister must appoint from among officers of the IRAS the Commissioner of Gambling Duties, who is responsible for the administration of th...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr33-</link><title>Gambling Duties Act 2022 - 33 Enforcement officials</title><description>Enforcement officials The IRAS may, in relation to any provision of this Act or the Regulations, appoint — any of its employees; any public officer; or any employee of a body estab...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr34-</link><title>Gambling Duties Act 2022 - 34 Offences for obstruction, etc.</title><description>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 ...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr35-</link><title>Gambling Duties Act 2022 - 35 Protection from personal liability</title><description>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 Commissi...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr36-</link><title>Gambling Duties Act 2022 - 36 Service of documents</title><description>Service of documents 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 sectio...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr37-</link><title>Gambling Duties Act 2022 - 37 Composition of offences</title><description>Composition of offences The Commissioner may compound any offence under this Act or the Regulations that is prescribed as a compoundable offence by collecting from a person reasona...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr38-</link><title>Gambling Duties Act 2022 - 38 Offences by corporations</title><description>Offences by corporations 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 parti...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr39-</link><title>Gambling Duties Act 2022 - 39 Offences by unincorporated associations or partnerships</title><description>Offences by unincorporated associations or partnerships Where, in a proceeding for an offence under this Act or the Regulations, it is necessary to prove the state of mind of an un...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr40-</link><title>Gambling Duties Act 2022 - 40 Jurisdiction of courts</title><description>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 ...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr41-</link><title>Gambling Duties Act 2022 - 41 Protection of informers</title><description>Protection of informers 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 obli...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P16-</link><title>Gambling Duties Act 2022 - Part 6 MISCELLANEOUS</title><description>Part 6 MISCELLANEOUS</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr42-</link><title>Gambling Duties Act 2022 - 42 Consolidated Fund</title><description>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.</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr43-</link><title>Gambling Duties Act 2022 - 43 Confidentiality</title><description>Confidentiality 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 ret...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr44-</link><title>Gambling Duties Act 2022 - 44 General exemption</title><description>General exemption 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 particul...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr45-</link><title>Gambling Duties Act 2022 - 45 Regulations</title><description>Regulations 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 prescribe...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=P17-</link><title>Gambling Duties Act 2022 - Part 7 AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</title><description>Part 7 AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr46-</link><title>Gambling Duties Act 2022 - 46 Related amendments to Casino Control Act</title><description>Related amendments to Casino Control Act 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 ...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr47-</link><title>Gambling Duties Act 2022 - 47 Consequential amendments to Goods and Services Tax Act</title><description>Consequential amendments to Goods and Services Tax Act Section 35 of the Goods and Services Tax Act is amended — by deleting the words fruit machines in subsection (1) and substitu...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr48-</link><title>Gambling Duties Act 2022 - 48 Consequential amendments to Inland Revenue Authority of Singapore Act</title><description>Consequential amendments to Inland Revenue Authority of Singapore Act Section 6(1) of the Inland Revenue Authority of Singapore Act is amended by deleting the words betting and swe...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr49-</link><title>Gambling Duties Act 2022 - 49 Consequential amendments to Private Lotteries Act</title><description>Consequential amendments to Private Lotteries Act Section 2 of the Private Lotteries Act is amended by deleting the definitions of book , Chief Assessor , Commissioner , Commission...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr50-</link><title>Gambling Duties Act 2022 - 50 Consequential amendment to Singapore Totalisator Board Act</title><description>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 ...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr51-</link><title>Gambling Duties Act 2022 - 51 Repeal</title><description>Repeal The Betting and Sweepstake Duties Act is repealed.</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=pr52-</link><title>Gambling Duties Act 2022 - 52 Saving and transitional provisions</title><description>Saving and transitional provisions Section 46(3) does not apply with respect to any records made before the date of commencement of that section. Despite section 49, any notice, or...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/1-2022/Published?DocDate=20220216&amp;ProvIds=xv-</link><title>Gambling Duties Act 2022 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 1 of 2022 Gambling Duties Act 2022 Bill 41/202...</description><pubDate>Wed, 16 Feb 2022 00:00:00 +0800</pubDate></item></channel></rss>