PART 2 | Gambling duties are taxes |
5.—(1) For the purpose of ensuring that the public in Singapore obtains reasonable net benefits from the lawful conduct of gambling in Singapore, a tax called a gambling duty is charged in accordance with the provisions of this Act, in respect of the following gambling undertakings:| (a) | any betting that is received, paid, negotiated or settled in the course of betting operations conducted in or from a place in Singapore by an authorised betting operator and that is prescribed; | | (b) | any lottery that is promoted in or from a place in Singapore by an authorised lottery promoter and that is prescribed; | | (c) | any keeping, in the course of a relevant business, of one or more gaming machines in any non‑casino premises and that is prescribed; | | (d) | any provision by an authorised person, in the course of a relevant business in or from a place in Singapore, of a gaming service and that is prescribed, |
| and the prescribed gambling undertaking is for the purposes of this Act called a taxable gambling undertaking. |
(2) This section is subject to any of the following:| (a) | a remission under section 12; | | (b) | an exemption under section 44. |
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| Amount of gambling duties |
6.—(1) Subject to subsections (4) and (5), gambling duties are payable in respect of the revenue that —| (a) | is received or derived from the conduct, promotion or carrying on of a taxable gambling undertaking by or on behalf of a taxable person; and | | (b) | is prescribed in Regulations. |
| (2) The amount of gambling duties payable is the amount worked out by applying the rate of gambling duty prescribed with respect to the taxable gambling undertaking in question. |
(3) Without limiting subsection (1) or (2), the Minister may prescribe —| (a) | different rates of gambling duty for different —| (i) | classes of taxable gambling undertakings; | | (ii) | types of bets (including amounts staked or otherwise provided for making a bet) or punters; | | (iii) | classes of betting operations or authorised betting operators; | | (iv) | classes of lotteries or participants of a lottery; | | (v) | classes of authorised lottery promoters; | | (vi) | types of gaming machines or games of chance; | | (vii) | types or numbers of players of games of chance or periods of play; or | | (viii) | classes of non‑casino premises where gaming machines are kept; |
| | (b) | different revenues by reference to any or a combination of any of the following:| (i) | the amount staked or otherwise provided for making a bet; | | (ii) | the amount of a ticket, or thing of value paid or given, in order to participate (whether directly or indirectly) in a lottery or to use a gaming machine; | | (iii) | the total amount of revenue from any betting operation conducted or lottery promoted; | | (iv) | the revenue or profit from conducting a betting operation, promoting a lottery or keeping gaming machines; | | (v) | any money or money’s worth paid or payable or prizes to be allocated or awarded; and |
| | (c) | the method of valuation of non‑cash consideration comprising a bet or winnings or prizes consisting of other than cash. |
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| (4) In working out the gambling duty payable, any amount of goods and services tax charged on the receipt, negotiation or settlement of any bet, the supply of any lottery, the provision or operation of any gaming machine or the provision of a gaming service (as the case may be) must be disregarded. |
| (5) No gambling duty is payable on revenue from any gaming machine the use or keeping of which is in contravention of any written law. |
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| Who is liable to pay gambling duty |
7.—(1) Any gambling duty in respect of any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised betting operator is payable by the authorised betting operator.| (2) Any gambling duty in respect of any lottery promoted by an authorised lottery promoter is payable by the authorised lottery promoter. |
(3) Any gambling duty in respect of the keeping of any gaming machine in any non‑casino premises is payable by the person who —| (a) | is authorised, under a licence, permit or other authority granted under any written law, to keep one or more gaming machines in connection with a business in Singapore at those non‑casino premises; or | | (b) | is, under any written law, exempt from the licence, permit or authorisation requirements that would otherwise apply to keeping one or more gaming machines in connection with a relevant business at those non‑casino premises, |
| regardless that the person may not be the proprietor of those premises. |
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| (4) Any gambling duty in respect of any provision by an authorised person, in the course of a relevant business in or from a place in Singapore, of a gaming service is payable by the authorised person. |
| (5) Where 2 or more persons are, in accordance with subsection (1), (2), (3) or (4), liable to pay any gambling duty, they are each jointly and severally liable to pay the gambling duty payable. |
(6) Where a person becomes liable under this Act to pay any gambling duty, the person’s liability continues until the gambling duty which is due and payable under the Act is and remains unpaid, despite the person —| (a) | ceasing to be —| (i) | an authorised betting operator; | | (ii) | an authorised lottery promoter; | | (iii) | a person mentioned in subsection (3); or | | (iv) | an authorised person; or |
| | (b) | ceasing to keep any, or ceasing to lawfully keep any, gaming machines in any non‑casino premises. |
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(7) This section is subject to any of the following:| (a) | a remission under section 12; | | (b) | an appointment of an agent under section 20; | | (c) | an exemption under section 44. |
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| (8) This section also applies to any penalty tax payable. |
| (9) In this section, “proprietor”, for any premises, means a person who (jointly or otherwise) has the charge, management or control of the premises, either on the person’s own account or as agent of another person, or the exclusive use temporarily or otherwise of those premises. |
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| When gambling duty is payable |
8.—(1) Any gambling duty in respect of —| (a) | any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised betting operator; or | | (b) | any lottery promoted by an authorised lottery promoter, |
| (c) | on the return date for lodging by the authorised betting operator or authorised lottery promoter (as the case may be) of a return specifying the taxable gaming revenue from the taxable gambling undertaking in paragraph (a) or (b) on which the gambling duty is payable, as required under section 22 or 23; or | | (d) | at the end of any period of extension allowed under subsection (4) for payment of that gambling duty. |
(2) Any gambling duty in respect of —| (a) | any keeping of one or more gaming machines in any non‑casino premises for a period; or | | (b) | any provision in or from a place in Singapore of a gaming service for a period, |
| (c) | on the return date for lodging by the taxable person of a return for that period as required under section 22 or 23; or | | (d) | at the end of any period of extension allowed under subsection (4) for payment of that gambling duty. |
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(3) Where a liability notice is given upon an assessment or a reassessment under section 9(4), and any additional gambling duty is payable by a taxable person, the additional gambling duty is due and payable to the Commissioner —| (a) | at the end of 15 days after the liability notice or valid demand (as the case may be) is given to the taxable person by the Commissioner in respect of that additional gambling duty; or | | (b) | at the end of any period of extension allowed under subsection (4) for payment of that additional gambling duty. |
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| (4) The Commissioner may, in such cases as the Commissioner thinks fit, extend the time for payment of any gambling duty beyond the time referred to in subsection (1)(c), (2)(c) or (3)(a). |
| (5) This section is subject to the making of a remission under section 12. |
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| Power to assess or reassess gambling duty due |
9.—(1) Subject to subsection (5), where —| (a) | a taxable person has failed —| (i) | to lodge any return required under section 22 or 23 by the return date; or | | (ii) | to keep any accounts, statements or records required by section 24, or to afford facilities necessary to verify such accounts, statements or records; or |
| | (b) | it appears to the Commissioner that any accounts, statements or records required by section 24 are misleading, incomplete or incorrect, |
| the Commissioner may to the best of his or her judgment assess the complete and accurate amount of gambling duty due from that taxable person during the period in question. |
(2) Subject to subsection (5), the Commissioner may —| (a) | on his or her own initiative, make an assessment of gambling duty payable by a taxable person for any period to ensure that a complete and accurate assessment is made; | | (b) | upon receiving a notice of objection made under section 10(1), revise any assessment under paragraph (a) or subsection (1) and make a reassessment of gambling duty payable by a taxable person to ensure that a complete and accurate assessment is made; or | | (c) | upon a referral by the Minister under section 10(5)(b) after an appeal, make a reassessment of gambling duty payable by a taxable person. |
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| (3) In making any assessment or reassessment under subsection (1) or (2) of a taxable person’s liability to pay any gambling duty, the Commissioner may treat the taxable person as if the taxable person had not been required under section 22 to lodge any return during all or part of the period in question. |
(4) At the end of any assessment or reassessment under subsection (1) or (2), the Commissioner must give the taxable person concerned a liability notice stating —| (a) | the amount of the additional gambling duty assessed or reassessed as payable by the taxable person; or | | (b) | the amount of gambling duty assessed or reassessed to be refunded to the taxable person because the amount paid by the taxable person was greater than the amount for which that person is liable under this Act. |
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| (5) An assessment or a reassessment under subsection (1) or (2) of an amount of gambling duty due for any period must not be made more than 5 years after the end of that period. |
| (6) However, subsection (5) does not apply where, in the opinion of the Commissioner, any form of fraud or wilful default has been committed by or on behalf of any person in connection with or in relation to any gambling duty, and the Commissioner may in that case, for the purpose of making good any loss of gambling duty attributable to fraud or wilful default, assess or reassess that person at any time. |
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| Reassessment of liability and appeal |
10.—(1) Where a taxable person given a liability notice under section 9(4) containing an assessment or a reassessment made under section 9(1) or (2)(a) is aggrieved by the liability notice, the taxable person (called an objector) may apply to the Commissioner, by notice of objection in writing, to review and revise the assessment or reassessment, as the case may be.(2) A notice of objection made under subsection (1) must —| (a) | state precisely the grounds of objections to the assessment or reassessment made under section 9(1) or (2)(a); and | | (b) | be made no later than 14 days after the liability notice containing that assessment or reassessment was given by the Commissioner. |
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(3) Upon receiving a notice of objection made under subsection (1), the Commissioner must examine the notice of objection and may —| (a) | confirm the liability notice in question and the assessment or reassessment (as the case may be) objected to; | | (b) | revise the assessment or reassessment (as the case may be) and give the objector another liability notice in replacement; or | | (c) | cancel the liability notice in question. |
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| (4) An objector who is aggrieved by the Commissioner’s decision under subsection (3) may, within 30 days after being notified of that decision, appeal against the decision to the Minister. |
(5) After considering an appeal under subsection (4), the Minister may —| (a) | reject the appeal and confirm the Commissioner’s decision under subsection (3); or | | (b) | allow the appeal and refer the matter back to the Commissioner to reconsider the case. |
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| (6) The Minister’s decision on an appeal is final. |
| (7) Every objector must be notified of the Minister’s decision under subsection (5). |
| (8) An appeal against the Commissioner’s decision under subsection (3) does not affect the operation of the liability notice concerned or prevent the taking of action to implement the Commissioner’s decision concerned, and unless otherwise directed by the Minister under this section, the Commissioner’s decision must be complied with until the determination of the appeal. |
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| Payment of gambling duty short levied, etc. |
11.—(1) Where any amount of gambling duty under this Act has been short levied or erroneously refunded for any reason or owing to any cause without involving any fraud or wilful default, the person who should have paid the amount short levied or to whom the refund has erroneously been made must pay the deficiency or repay the amount erroneously refunded, to the Commissioner on a valid demand being made and given to that person, within 15 days after receiving that valid demand.(2) A demand is valid under subsection (1) if it satisfies the following:| (a) | it is in writing; | | (b) | it is made by or on behalf of the Commissioner; | | (c) | it is made within 5 years after the date of payment of the gambling duty stated in the demand as having been short levied or erroneously refunded; | | (d) | it specifies —| (i) | the amount of the short levy or erroneous refund that the Commissioner requires to be paid or repaid; or | | (ii) | the circumstances in relation to which the Commissioner has reason to believe the short levy or erroneous refund arose. |
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| (3) Subsection (2)(c) does not apply if the short levy or erroneous refund was the result of fraud or evasion on the part of the person liable to pay the amount short levied, or who claimed for or to be entitled to the refund erroneously made, as the case may be. |
| (4) Where the short levy or erroneous refund does not exceed $200 or such other lower amount as may be prescribed in any one case, the Commissioner may waive the recovery of the short levy or erroneous refund. |
| (5) To avoid doubt, this section does not limit any other remedy for the recovery of the amount of the short levy or erroneous refund. |
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12.—(1) Where it is shown to the satisfaction of the Minister that payment of any gambling duty payable or to become payable by a particular taxable person is not compatible with the purposes of this Act having regard to the peculiar facts of the case, the Minister may remit the payment of the gambling duty, either wholly or in part.| (2) The Minister may delegate the exercise of all or any of his or her powers under subsection (1) to the Commissioner or a public officer, and any reference in subsection (1) to the Minister includes a reference to the Commissioner or that public officer, as the case may be. |
| (3) Any delegation under subsection (2) may be general or in a particular case and may be subject to such conditions or limitations as set out in this Act or as the Minister may specify. |
| (4) This section also applies to any penalty tax payable under this Act. |
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