Gambling Duties Regulations 2022 - Singapore Statutes Online

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Gambling Duties Regulations 2022

Table of Contents

Enacting Formula

Part 1 PRELIMINARY

1 Citation and commencement

2 Definitions

Part 2 BETTING OPERATIONS

3 Taxable gambling undertaking

4 Taxable gaming revenue from totalisator betting operations

5 Taxable gaming revenue from general betting operations

6 Rate of gambling duty

Part 3 LOTTERIES AND SWEEPSTAKES

7 Taxable gambling undertaking

8 Taxable gaming revenue from lotteries and sweepstakes

9 Rate of gambling duty

Part 4 GAMING MACHINES

10 Taxable gambling undertaking

11 Taxable gaming revenue from gaming machines

12 Rate of gambling duty

Part 5 TAX ADMINISTRATION

13 Gaming machine accounting period and tax accounting period

14 Period for lodgment of returns

15 Record keeping

16 Calculating amount of bets and free components

17 Treatment of unclaimed prizes

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