Singapore legislation
Clause 15
Clause 15
Duty, etc., on lotteries
(1)
There shall be charged —
a duty of 30% on the total amount raised from any private lottery (not being one that is conducted using a fruit machine) by the promoter of the private lottery as shown in the return; and
a duty of 9.5% on the total amount wagered by players of each fruit machine in order to play it (without any deduction of winnings paid out) as shown in the return.
(2)
The Minister for Finance may, by order published in the Gazette, vary the rates of duty under subsection (1).
(3)
For the purposes of subsection (1), the “total amount” shall exclude the amount of goods and services tax charged on the supply of any private lottery or the operation of any fruit machine, as the case may be.
(4)
Such duty shall, notwithstanding any objection or appeal against the assessment on which the duty is levied, be payable —
in the case of a single lottery, within 14 days after the date on which the winners of prizes are determined; or
in the case of a series or a number of lotteries promoted or conducted during a calendar month, within 14 days after the last day of that calendar month.
(5)
It shall not be necessary to make any demand for the payment of duty under this Act.
(6)
Where, for any reason, the whole or any part of the duty which ought to have been paid under this Act, after having been paid, has been erroneously refunded, the person liable to pay the duty or the person to whom the refund was erroneously made, as the case may be, shall repay the amount refunded to him in excess, within 15 days of his receiving a demand from the Commissioner, without prejudice to any other remedy for the recovery of the amount due.
(7)
Where, for any reason, any part of the duty which ought to have been paid under this Act was not paid —
by the time specified for the payment of duty in subsection (4), a penalty of 5% of the unpaid duty shall be added thereto; and
within 7 days after the date specified for the payment of duty in paragraph (a), a further penalty of 5% of the unpaid duty shall be added thereto.
(8)
Any penalty imposed under subsection (7) shall be recoverable as if it were duty due and payable under this Act.
(9)
Where the Commissioner finds, after the time specified for the payment of duty in subsection (4), that any additional duty ought to have been payable, he may impose any penalty under subsection (7) immediately without making any demand for the payment of duty.
(10)
The Commissioner may for any good cause shown remit the whole or any part of any penalty imposed under subsection (7).