Regulation 1
Citation and commencement
These Regulations may be cited as the Casino Control (Casino Tax) Regulations 2010 and shall come into operation on 5th February 2010.
/akn/sg/act/sub_leg/2006/CCA-S59-2010
Casino Control (Casino Tax) Regulations 2010
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 2006
- Sections
- 20
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About this subsidiary legislation
Casino Control (Casino Tax) Regulations 2010 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation CCA-S59-2010 2006, currently marked in force and first recorded in 2006.
Part I
PRELIMINARY
Regulation 2
Definitions
In these Regulations, unless the context otherwise requires —“card game” means a game in which the casino operator is not a party to the wagers and from which the casino operator receives consideration in the form of —
(a)
a rake;
(b)
a time-based charge to a player; or
(c)
any other fee or payment from a player to participate in the game,and includes, but is not limited to, poker, bridge and whist;“cashless wagering system” means a method of wagering and accounting in which the validity and value of electronic credits are determined, monitored and retained by a computer which is operated and maintained by a casino operator, and includes any computerised system which facilitates electronic credit transfers directly to or from a game or gaming machine;[Deleted by S 57/2013 wef 31/01/2013]“counter game” means a game (other than a table game or game played on a gaming machine) in which the casino operator is a party to the wager and includes, but is not limited to, bingo and keno;“coupon” means any match play coupon or any coupon given to a player by a casino operator which may be used for the purpose of gaming;“drop” —
(a)
in relation to a table game, means the total amount of chips purchased and bets placed at the table, represented by the aggregate value of money, chips, deposit withdrawal notes, cheque-cashing notes, credit notes, coupons, chip purchase vouchers and any other document evidencing the purchase of chips contained in the drop box for the table, and any electronic credit transfers made to the table game;
(b)
in relation to a gaming machine, means the aggregate value of money, chips and coupons contained in the drop box for the gaming machine, and any electronic credit transfers made to the gaming machine; and
(c)
in relation to a counter game, means the aggregate value of money, chips, coupons, any unpaid winning tickets and electronic credit transfers made to the counter game, which were received and accepted by the casino operator as bets on the counter game;“electronic credit transfer” means a transfer made through the use of a cashless wagering system to or from a game or gaming machine of a player’s electronic credits;“electronic credits”, in relation to a player, means wagering credits maintained in an electronic account for the player in a cashless wagering system, which have a fixed dollar wagering value and may be used for the purpose of gaming;“gaming day” means a 24-hour period which constitutes a normal business day of a casino, being the same period by which the casino keeps its books and records for business, accounting and tax purposes;“jackpot payout” means any amount paid out in money, chips, or electronic credit transfers to a player as a result of his placing a bet on the gaming machine, and includes a progressive payout;[Deleted by S 57/2013 wef 31/01/2013]“non-premium player tax rate” means the rate of casino tax referred to in section 146(2)(b) of the Act;“premium player tax rate” means the rate of casino tax referred to in section 146(2)(a) of the Act;“progressive payout” means winnings from a special prize pool which are awarded to a player as a result of his placing a bet, and may be awarded based on criteria other than the player obtaining a winning combination on a gaming machine or winning a wager at a table game;“rake” means a commission which may be taken by the casino operator for conducting a game;“reporting period” means a calendar month or such other period as the Comptroller may determine in lieu thereof;“tournament” means a contest or competition among players for a prize, whether or not any entry fee or other consideration is required to be paid by the players to participate in the contest or competition;“wagering voucher” means a printed voucher that has a fixed dollar wagering value which is used for the purpose of gaming and is redeemable for cash.
Definition
“card game” means a game in which the casino operator is not a party to the wagers and from which the casino operator receives consideration in the form of —
(a)
a rake;
(b)
a time-based charge to a player; or
(c)
any other fee or payment from a player to participate in the game,and includes, but is not limited to, poker, bridge and whist;
Definition
“cashless wagering system” means a method of wagering and accounting in which the validity and value of electronic credits are determined, monitored and retained by a computer which is operated and maintained by a casino operator, and includes any computerised system which facilitates electronic credit transfers directly to or from a game or gaming machine;
Definition
“counter game” means a game (other than a table game or game played on a gaming machine) in which the casino operator is a party to the wager and includes, but is not limited to, bingo and keno;
Definition
“coupon” means any match play coupon or any coupon given to a player by a casino operator which may be used for the purpose of gaming;
Definition
“drop” —
(a)
in relation to a table game, means the total amount of chips purchased and bets placed at the table, represented by the aggregate value of money, chips, deposit withdrawal notes, cheque-cashing notes, credit notes, coupons, chip purchase vouchers and any other document evidencing the purchase of chips contained in the drop box for the table, and any electronic credit transfers made to the table game;
(b)
in relation to a gaming machine, means the aggregate value of money, chips and coupons contained in the drop box for the gaming machine, and any electronic credit transfers made to the gaming machine; and
(c)
in relation to a counter game, means the aggregate value of money, chips, coupons, any unpaid winning tickets and electronic credit transfers made to the counter game, which were received and accepted by the casino operator as bets on the counter game;
Definition
“electronic credit transfer” means a transfer made through the use of a cashless wagering system to or from a game or gaming machine of a player’s electronic credits;
Definition
“electronic credits”, in relation to a player, means wagering credits maintained in an electronic account for the player in a cashless wagering system, which have a fixed dollar wagering value and may be used for the purpose of gaming;
Definition
“gaming day” means a 24-hour period which constitutes a normal business day of a casino, being the same period by which the casino keeps its books and records for business, accounting and tax purposes;
Definition
“jackpot payout” means any amount paid out in money, chips, or electronic credit transfers to a player as a result of his placing a bet on the gaming machine, and includes a progressive payout;
Definition
“non-premium player tax rate” means the rate of casino tax referred to in section 146(2)(b) of the Act;
Definition
“premium player tax rate” means the rate of casino tax referred to in section 146(2)(a) of the Act;
Definition
“progressive payout” means winnings from a special prize pool which are awarded to a player as a result of his placing a bet, and may be awarded based on criteria other than the player obtaining a winning combination on a gaming machine or winning a wager at a table game;
Definition
“rake” means a commission which may be taken by the casino operator for conducting a game;
Definition
“reporting period” means a calendar month or such other period as the Comptroller may determine in lieu thereof;
Definition
“tournament” means a contest or competition among players for a prize, whether or not any entry fee or other consideration is required to be paid by the players to participate in the contest or competition;
Definition
“wagering voucher” means a printed voucher that has a fixed dollar wagering value which is used for the purpose of gaming and is redeemable for cash.
Regulation 3
When premium player tax rate applies
For the purpose of ascertaining the applicable tax rate in respect of any gross gaming revenue from a player —
(a)
the premium player tax rate shall apply from the time the player qualifies as a premium player ascertained in accordance with regulation 3 of the Casino Control (Credit) Regulations 2010 (G.N. No. S 53/2010); and
(b)
the non-premium player tax rate shall apply from the time the player ceases to be a premium player ascertained in accordance with regulation 4 of the Casino Control (Credit) Regulations 2010.
Part V
AUDITS IN RELATION TO CASINO TAX
Regulation 18
Internal audit and submission of audit plan
Subregulation 1
A casino operator shall, at least once a year or at such shorter interval as the Comptroller may require, conduct an internal audit to verify that —
(a)
sufficient controls are in place to ensure that the gross gaming revenue of the casino operator is correctly recorded;
(b)
the returns of the gross gaming revenue furnished by the casino operator to the Comptroller are accurate; and
(c)
the amount of casino tax paid to the Comptroller has been paid correctly in accordance with the law.
Subregulation 2
A casino operator shall submit to the Comptroller an audit plan in respect of an internal audit under paragraph (1) or any part thereof not later than 60 days before the commencement of that internal audit or part thereof, or within such other period as the Comptroller may specify in any particular case.
Subregulation 3
The audit plan referred to in paragraph (2) shall specify —
(a)
the date of the audit and the department or type of game to be audited;
(b)
the scope of the audit;
(c)
the duration of the audit; and
(d)
such other details as the Comptroller may require.
Subregulation 4
The casino operator shall notify the Comptroller within 7 days of any change to the audit plan submitted to the Comptroller under paragraph (2) and, if required by the Comptroller, shall submit to the Comptroller a new audit plan to replace the previous audit plan.
Subregulation 5
The Comptroller may modify, revise or add to the audit plan as he thinks fit, and may require the casino operator to conduct the audit in accordance with such revised audit plan.
Subregulation 6
The casino operator shall submit the internal audit report, all relevant supporting documents and such other information or report as the Comptroller may require in relation to the internal audit, to the Comptroller not later than 60 days after the conclusion of the audit, or within such other period as the Comptroller may specify in any particular case.
Subregulation 7
Any casino operator which —
(a)
fails to conduct the internal audit required under paragraph (1); (b)fails to submit the audit plan in accordance with paragraph (2);
(c)
conducts the internal audit under paragraph (1) other than in accordance with the audit plan submitted under paragraph (2), the new audit plan submitted under paragraph (4) or the revised audit plan under paragraph (5), as the case may be; or
(d)
fails to submit the internal audit report or other documents in accordance with paragraph (6), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.
Regulation 19
External audit
Subregulation 1
A casino operator shall, at least once a year or at such shorter intervals as the Comptroller may require, engage at its own expense, an external auditor who shall be a public accountant to conduct an audit in relation to casino tax and make a report stating whether, in his opinion —
(a)
sufficient controls are in place to ensure that the gross gaming revenue of the casino operator is correctly recorded; and
(b)
the returns of the gross gaming revenue furnished by the casino operator to the Comptroller are accurate.
Subregulation 2
An auditor engaged to carry out the audit under paragraph (1) shall submit to the Comptroller an audit plan in respect of the audit or any part thereof not later than 60 days before the commencement of that audit or part thereof, or within such other period as the Comptroller may specify in any particular case.
Subregulation 3
The audit plan referred to in paragraph (2) shall specify —
(a)
the date of the audit and the department or type of game to be audited;
(b)
the scope of the audit;
(c)
the duration of the audit; and
(d)
such other details as the Comptroller may specify in writing.
Subregulation 4
The auditor shall notify the Comptroller within 7 days of any change to the audit plan submitted under paragraph (2) and, if required by the Comptroller, shall submit to the Comptroller a new audit plan to replace the previous audit plan.
Subregulation 5
The Comptroller may impose such additional duties on an auditor in relation to his audit of a casino operator under this regulation as the Comptroller considers necessary, the costs of which shall be borne by the casino operator.
Subregulation 6
The casino operator shall submit the auditor’s report, all relevant supporting documents and such other information or report as the Comptroller may require in relation to the audit, to the Comptroller not later than 60 days after the conclusion of the audit, or within such other period as the Comptroller may specify in any particular case.
Subregulation 7
Any casino operator which —
(a)
fails to engage an auditor as required under paragraph (1); or (b)fails to submit the auditor’s report or other documents in accordance with paragraph (6),shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.
Subregulation 8
In this regulation, “public accountant” means a person who is registered or deemed to be registered under the Accountants Act (Cap. 2) as a public accountant.
Regulation 4
Furnishing of returns by casino operator
Subregulation 1
Except as the Comptroller may otherwise allow or direct under paragraph (2), every casino operator shall furnish to the Comptroller in accordance with regulation 5, a return of its gross gaming revenue for each reporting period, not later than the 15th day of the month following the end of the reporting period to which the return relates.
Subregulation 2
The Comptroller may, if he considers it necessary in the circumstances of any particular case to vary —
(a)
the length of any reporting period; or
(b)
the date on which any reporting period begins or ends or by which any return shall be furnished,allow or direct any person to furnish the return accordingly, whether or not the reporting period so varied has ended.
Subregulation 3
If any return is not made by a casino operator within the period under paragraph (1) or as directed or varied under paragraph (2), as the case may be, the casino operator shall be liable to pay a penalty of $1,000 for each day that it fails and continues to fail to submit the return but the total penalty shall not exceed $10,000.
Subregulation 4
Any penalty imposed under paragraph (3) shall be recoverable as if it were casino tax due and payable under Part IX of the Act.
Subregulation 5
The Comptroller may for any good cause remit the whole or part of the penalty payable under paragraph (3).
Subregulation 6
Without prejudice to paragraph (3), the Comptroller may, by notice in writing, grant the casino operator a further period of time within which to furnish the return to the Comptroller.
Subregulation 7
Any casino operator which fails or neglects without reasonable excuse to furnish the return within the time specified in the notice issued by the Comptroller under paragraph (6) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.
Regulation 5
Supplementary provisions on returns and reports to be furnished by casino operator
Amended byS 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013
Subregulation 1
Amended byS 57/2013 wef 31/01/2013
A return of gross gaming revenue required under regulation 4 shall be submitted to the Comptroller in such form as the Comptroller may require —
(a)
through the electronic service provided by the Comptroller; or (b)by such other means as the Comptroller may allow.
Subregulation 2
Amended byS 57/2013 wef 31/01/2013
A return of gross gaming revenue for each reporting period shall specify —
(a)
the net win for each type of game, classified according to the applicable tax rate;
(b)
the total amount of gross gaming revenue subject to the premium player tax rate and the non-premium player tax rate, respectively; and
(c)
the total amount of casino tax payable under each applicable tax rate.
Subregulation 3
Amended byS 57/2013 wef 31/01/2013
The casino operator shall submit to the Comptroller such of the following reports as the Comptroller may require from time to time:
(a)
a report of net win for any type of game;
(b)
a report which explains any variance that exceeds such threshold as may be specified by the Comptroller, being variance between —
(i)
the net win computed electronically by an electronic monitoring system or by the meters of a gaming machine; and
(ii)
the net win computed according to a count of the chips, money and coupons in the drop for the gaming machine;
(c)
a report which explains any variance in the count of the inventory of chips or the drop for table games or counter games;
(d)
a report which explains the reason for any adjustment of any meter of a gaming machine;
(e)
a report of all verifications carried out on the identity and status of any player under regulation 20(1)(c) and (2); and
(f)
such other report as may be specified by the Comptroller.
Subregulation 4
Amended byS 57/2013 wef 31/01/2013
Any casino operator which fails, without reasonable excuse, to furnish the report within the time as required by the Comptroller under paragraph (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.
Regulation 6
Payment of casino tax
Every casino operator shall pay to the Comptroller such amount of casino tax as is payable by it in respect of the reporting period to which the return relates, not later than the 15th day of the month following the reporting period to which the return relates, or within such extended time as the Comptroller may allow.
Regulation 7A
Record keeping
Amended byS 145/2022 wef 01/03/2022
For the purposes of section 146(3B) of the Act, the rate of interest on the amount of casino tax that ought not to have been exempted for any year (called the reporting year) is the rate ascertained by adding the following:
(a)
the 3‑month compounded Singapore overnight rate average (commonly called SORA) published by the Monetary Authority of Singapore at its website at http://mas.gov.sg (under Statistics Room — Financial Databases) for the last day of the year preceding the reporting year;
(b)
6%.
Regulation 8
General rules for computation of net win where casino operator is party to wager
Amended byS 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013
Subregulation 1
Amended byS 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013
For the purposes of computing the net win of a casino operator under paragraph (a) of the definition of “net win” in section 146(6) of the Act in respect of any game where the casino operator is a party to a wager —
(a)
the amount of bets received by the casino operator on the game shall be the aggregate of all bets received and accepted by the casino operator as wagers on the game, whether in money, chips or electronic credit transfers, and shall include —
(i)
any bet made on credit, whether or not such bet is fully paid up;
(ii)
any bet placed using complimentary chips or complimentary coupons; and
(iii)
the full value of any bet placed with a match play coupon;
(b)
the amount paid out by the casino operator as winnings on the game shall be the aggregate of the winnings paid out by the casino operator to any player as a result of the player having placed a bet on the game, but shall not include —
(i)
any amount paid out by the casino operator as a bonus jackpot or other prize that is not won by a player as a result of his having placed a bet on a game;
(ii)
any prize from a lucky draw or similar event for which no fee is charged to enter the lucky draw or event; or
(iii)
any other benefits which are given by the casino operator to a player other than as winnings on a game, including —
(A)
any discount, rebate or commission; and
(B)
any complimentary transport, food, beverage, lodging or other services; and
(c)
the difference between the amount of bets received by the casino operator on the game (referred to in sub‑paragraph (a)) and the amount paid out by the casino operator as winnings on the game (referred to in sub‑paragraph (b)) shall be determined by reference to the method specified in —
(i)
regulation 11, for table games;
(ii)
regulation 12, for games played on a gaming machine; and
(iii)
regulation 13, for counter games.
Subregulation 2
Where a casino operator pays out winnings to a player in instalments, the total amount to be paid out as winnings to the player may be deducted from the amount of net win of the casino operator for the reporting period in which the winnings were won.
Regulation 9
Deductions allowed from net win
Subregulation 1
Subject to paragraph (2), the following amounts may be deducted against the net win of a casino operator for any reporting period:
(a)
any bet received and accepted by the casino operator using any counterfeit money or counterfeit chip within that reporting period; and
(b)
any money stolen from the casino operator or the possession of which has been transferred from the casino operator by extortion, criminal misappropriation, criminal breach of trust, cheating or any other fraudulent act committed against the casino operator within that reporting period.
Subregulation 2
If a casino operator which has deducted an amount under paragraph (1) is subsequently reimbursed or receives restitution in respect of any part of that amount, the amount reimbursed or received must be included in the net win of the casino operator for the reporting period in which the reimbursement or restitution is received.
Regulation 10
Treatment of jackpot payouts
Amended byS 57/2013 wef 31/01/2013
Where any jackpot payouts are made as winnings at a game or gaming machine, the following provisions shall apply:
(a)
the amount stated in such jackpot payouts shall be deductible from the net win as an amount paid out by the casino operator as winnings in the reporting period in which such jackpot payout is made by the game or gaming machine;
(b)
where —
(i)
the amount stated in such jackpot payout has been deducted from the net win under paragraph (a); and
(ii)
the amount or value thereof is not redeemed by a player before the date of expiry of the jackpot payout, as the case may be,the unredeemed amount shall be included in the net win in the reporting period in which the jackpot payout expires; and
(c)
if the casino operator subsequently allows the redemption of an unredeemed jackpot payout which was previously included in the net win under paragraph (b), the amount subsequently redeemed may be deducted from the net win in the reporting period in which it is subsequently redeemed.
Regulation 11
Net win for table games
Amended byS 57/2013 wef 31/01/2013
Subregulation 1
Amended byS 57/2013 wef 31/01/2013
The net win in a gaming day for any table game where the casino operator is a party to a wager shall be determined by the formulawhereX1is the drop for the table game for the gaming day; X2is the opening table inventory, which refers to the amount of chips at the table game at the beginning of the gaming day; X3is the closing table inventory, which refers to the amount of chips at the table game at the end of the gaming day, where such closing table inventory for the gaming day forms the opening table inventory of the following gaming day; X4is the fills to the table, which refers to the chips transferred from the casino cashier to the table game during the gaming day; X5is the credits from the table, which refers to the chips transferred from the table game to the casino cashier during the gaming day; and X6is any progressive payout from the table game which is paid by the casino cashier during the gaming day.
Subregulation 2
The net win of a casino operator for any table game shall include any rake payable to the casino operator according to the rules of the game, whether or not the casino operator takes the rake.
Regulation 12
Net win for games played on gaming machine
Amended byS 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013
Subregulation 1
Amended byS 57/2013 wef 31/01/2013
Subject to paragraph (3), the net win in a reporting period for games played on any gaming machine shall be determined by ascribing the values of the data from the respective meters of the gaming machine to the formula, as follows:where Y1is the data from the meter labelled “Coin In” for the reporting period; Y2is the data from the meter labelled “Coin Out” for the reporting period; Y3is the data from the meter labelled “Machine Paid External Bonus Payout” for the reporting period; Y4is the data from the meter labelled “Machine Paid Progressive Payout” for the reporting period; Y5is the data from the meter labelled “Attendant Paid Jackpot” for the reporting period; Y6is the data from the meter labelled “Attendant Paid External Bonus Payout” for the reporting period; and Y7is the data from the meter labelled “Attendant Paid Progressive Payout” for the reporting period.
Subregulation 2
There shall be allowed to a casino operator a deduction from the net win computed in accordance with paragraph (1) of any other prize not recorded by the meters of the gaming machine referred to in that paragraph, which was paid out by the casino operator to any player as winnings on a game played on the gaming machine, as a result of the player having placed a bet on the game.
Subregulation 3
Amended byS 57/2013 wef 31/01/2013
Where, in the opinion of the Comptroller, the net win for any gaming machine or machines in a reporting period or any part thereof cannot be determined with reasonable accuracy under paragraph (1), due to —
(a)
a malfunction of the gaming machine or machines;
(b)
an adjustment of any meter of a gaming machine for which no reasonable explanation has been given to the satisfaction of the Comptroller; or (c)for any other reason,the Comptroller may to the best of his judgment assess the net win for the gaming machine or machines by the formulawhereY8is the drop for the gaming machine for the reporting period or part thereof; Y9is the fills, which refers to the coins transferred from the casino cashier to the gaming machine for the reporting period or part thereof; and Y10is the total value of jackpot payouts as a result of the bets placed on the gaming machine for the reporting period or part thereof.
Subregulation 4
[Deleted by S 57/2013 wef 31/01/2013]
Regulation 13
Net win for counter games
Amended byS 57/2013 wef 31/01/2013
The net win in a reporting period for any counter game where the casino operator is a party to a wager shall be determined by the formulawhereZ1is the drop for the counter game for the reporting period; and Z2is the payout, which refers to the total value of all money, chips and electronic credit transfers made from the counter game, paid out by a casino operator as winnings on the counter game for the reporting period.
Regulation 14
Tournaments, card games and other games
Amended byS 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013
Subregulation 1
Amended byS 57/2013 wef 31/01/2013
For the purposes of determining the net win of a casino operator under paragraph (b) of the definition of “net win” in section 146(6) of the Act, the aggregate value of all consideration in money or money’s worth received by the casino operator in respect of any tournament, card game or other game conducted within the casino premises in which a casino operator is not a party to a wager, shall include —
(a)
any entry fees paid to the casino operator to participate in the tournament, subject to paragraph (3); and
(b)
any rake or other payment to the casino operator for conducting or allowing the conduct of the card game or other game.
Subregulation 2
No deduction against the net win shall be allowed in respect of any expenses incurred by the casino operator in conducting the tournament, card game or other game.
Subregulation 3
Amended byS 57/2013 wef 31/01/2013
Where entry fees are paid by players to a casino operator to participate in a tournament, there shall be allowed a deduction from the net win in respect of the tournament of such part of the entry fees as is contributed to the prize pool for distribution to the players.
Subregulation 4
Amended byS 57/2013 wef 31/01/2013
In any tournament conducted by a casino operator for the playing of table games, games on gaming machines or counter games, where the casino operator is a party to a wager —
(a)
paragraphs (1), (2) and (3) shall apply; and
(b)
the net win of the casino operator shall be computed in respect of the games played in the tournament in accordance with regulation 11, 12 or 13, as the case may be.
Regulation 15
Valuation of non-monetary prizes
For the purposes of computing the amount paid out by a casino operator as winnings in the form of any non-monetary prize, the value of the non-monetary prize shall be the actual cost of acquiring the non-monetary prize incurred by the casino operator.
Regulation 16
Deduction of losses incurred
The amount of losses incurred by a casino operator in any reporting period in respect of gross gaming revenue subject to tax at a certain rate shall be carried forward and deducted against the gross gaming revenue of the casino operator subject to tax at that rate for the next reporting period, and so on.
Regulation 17
Adjustment of unabsorbed losses between gross gaming revenue subject to tax at different rates
Subregulation 1
Where, for any reporting period, there are any unabsorbed losses in respect of the gross gaming revenue of a casino operator subject to the premium player tax rate, and there is any gross gaming revenue of the casino operator subject to the non-premium player tax rate, those unabsorbed losses shall be deducted against the gross gaming revenue subject to the non-premium player tax in accordance with the following provisions:
(a)
in the case where those unabsorbed losses do not exceed the gross gaming revenue subject to the non-premium player tax multiplied by the adjustment factor —
(i)
that gross gaming revenue shall be reduced by an amount arrived at by dividing those unabsorbed losses by the adjustment factor; and (ii)those unabsorbed losses (after the reduction in sub-paragraph (i)) shall be nil; and
(b)
in any other case —
(i)
those unabsorbed losses shall be reduced by an amount arrived at by multiplying the gross gaming revenue subject to the non-premium player tax by the adjustment factor, and those unabsorbed losses so reduced shall be carried forward to the next reporting period and deducted against any gross gaming revenue subject to the premium player tax rate for that reporting period; and
(ii)
the gross gaming revenue subject to the non-premium player tax (after the deduction in sub-paragraph (i)) shall be nil.
Subregulation 2
Where, for any reporting period, there are any unabsorbed losses in respect of the gross gaming revenue of a casino operator subject to the non-premium player tax rate, and there is any gross gaming revenue of the casino operator subject to the premium player tax rate, those unabsorbed losses shall be deducted against the gross gaming revenue subject to the premium player tax rate in accordance with the following provisions:
(a)
in the case where those unabsorbed losses do not exceed the gross gaming revenue subject to the premium player tax rate divided by the adjustment factor —
(i)
that gross gaming revenue shall be reduced by an amount arrived at by multiplying those unabsorbed losses by the adjustment factor; and (ii)the unabsorbed losses (after the reduction in sub-paragraph (i)) shall be nil; and
(b)
in any other case —
(i)
those unabsorbed losses shall be reduced by an amount arrived at by dividing the gross gaming revenue subject to the premium player tax rate by the adjustment factor, and those unabsorbed losses so reduced shall be carried forward to the next reporting period and deducted against any gross gaming revenue subject to the non-premium player tax rate for that reporting period; and
(ii)
the gross gaming revenue subject to the premium player tax rate (after the deduction in sub-paragraph (i)) shall be nil.
Subregulation 3
Paragraphs (1) and (2) shall apply, with the necessary modifications, to any reporting period which is subsequent to the reporting period under those paragraphs, where the gross gaming revenue for such subsequent period is subject to casino tax at both the premium player tax rate and the non-premium player tax rate.
Subregulation 4
Where any unabsorbed losses are carried forward to the next reporting period pursuant to paragraph (1) or (2), such unabsorbed losses shall be —
(a)
deducted against the gross gaming revenue; or
(b)
added to the unabsorbed losses,of the next reporting period, before any adjustments in that reporting period are made in respect of the deduction of unabsorbed losses pursuant to paragraph (3).
Subregulation 5
In this regulation, "adjustment factor", in relation to any reporting period, means the factor ascertained in accordance with the formulawhereAis the non-premium player tax rate; and Bis the premium player tax rate.
Regulation 20
Classifying and verifying of gross gaming revenue from premium players and non-premium players
Amended byS 57/2013 wef 31/01/2013
Subregulation 1
Where different chip sets are used to classify gross gaming revenue from premium players and non‑premium players —
(a)
the casino operator shall not allow any exchange of premium chips for non-premium chips (and vice versa) at any table unless otherwise allowed by the Comptroller;
(b)
the casino operator shall not allow any player to buy any premium chip with cash at any table unless otherwise allowed by the Comptroller;
(c)
the casino operator shall not accept any wager of premium chips from any player until his identity and status as a premium player are verified before the commencement of his play at any table;
(d)
the casino operator shall maintain a record of all such verifications carried out on the identity and status of any player under sub-paragraph (c) and paragraph (2); and
(e)
the casino operator shall not accept any wager of premium chips from a non-premium player at all times.
Subregulation 2
For the purposes of paragraph (1)(c), the Comptroller may specify in writing to a casino operator, requirements as to the method, manner and frequency of verification to be carried out on the identity and status of a premium player.
Subregulation 3
Where classification of gross gaming revenue from premium players is other than by different chip sets, the casino operator shall put in place a system (subject to such conditions as may be specified by the Comptroller) that will allow proper classification and verification of gross gaming revenue from premium players.
Subregulation 4
Any casino operator which fails to comply with any requirement specified under paragraph (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.
Subregulation 5
Notwithstanding that a casino operator may be liable for an offence under paragraph (4), the Comptroller shall not be precluded from assessing, to the best of his judgement, the amount of casino tax due from the casino operator under section 146B of the Act.
Subregulation 6
Amended byS 57/2013 wef 31/01/2013
In this regulation —
Definition
“non-premium player” means a patron of a casino who has not been verified to be a premium player;
Definition
“premium chip” means any chip denoted as a chip for use by a premium player for the purpose of gaming.
Amended byS 57/2013 wef 31/01/2013
Common questions
- What is Casino Control (Casino Tax) Regulations 2010?
- Casino Control (Casino Tax) Regulations 2010 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation CCA-S59-2010 2006, currently marked in force and first recorded in 2006.
- Is Casino Control (Casino Tax) Regulations 2010 still in force?
- Yes — Casino Control (Casino Tax) Regulations 2010 is currently in force.
- When did Casino Control (Casino Tax) Regulations 2010 take effect?
- Casino Control (Casino Tax) Regulations 2010 was first recorded in 2006.
- How many regulations does Casino Control (Casino Tax) Regulations 2010 have?
- Casino Control (Casino Tax) Regulations 2010 contains 20 regulations.
- Where can I read the official version of Casino Control (Casino Tax) Regulations 2010?
- The official text of Casino Control (Casino Tax) Regulations 2010 is published at sso.agc.gov.sg.