Casino Control (Entry Levy) (Amendment) Regulations 2026

These Regulations are the Casino Control (Entry Levy) (Amendment) Regulations 2026 and, except for regulation 13, come into operation on 21 September 2026.

Regulation 13 is deemed to have come into operation on 31 December 2021.

These Regulations are the Casino Control (Entry Levy) (Amendment) Regulations 2026 and, except for regulation 13, come into operation on 21 September 2026.

Regulation 13 is deemed to have come into operation on 31 December 2021.

In the Casino Control (Entry Levy) Regulations 2010 (G.N. No. S 52/2010) (called in these Regulations the principal Regulations), in regulation 2 —

replace the definition of “approved entry levy collection system” with —“ “approved entry levy collection system” means an entry levy collection system where all the specified parts of the entry levy collection system are approved by the Authority under regulation 9, 10 or 11, as the case may be;“authorised person” means an authorised person appointed for the purposes of section 117 of the Act;”;

in the definition of “entry levy collection requirements”, replace “regulation 7” with “regulation 7(1)”;

after the definition of “entry levy collection requirements”, insert —“ “entry levy collection system” means a system for the collection of the entry levy;”;

in the definition of “resident”, delete “within the meaning of section 116(9) of the Act”; and

after the definition of “resident”, insert —“ “specified parts of the entry levy collection system”, in relation to a casino operator or an applicant for a casino licence, means —

the parts of the entry levy collection system specified by the Authority by notice in writing given to the casino operator or applicant, in respect of which the Authority’s approval is required under regulation 9, 10 or 11; or

in the absence of any notice mentioned in paragraph (a), all parts of the entry levy collection system;”.

In the principal Regulations, replace regulation 7 with —“Entry levy collection requirements7.—

The Authority may, by notice in writing given to a casino operator or an applicant for a casino licence, specify such minimum requirements in relation to the entry levy collection system applicable to the casino operator or applicant as the Authority may consider necessary (called in these Regulations the entry levy collection requirements).

Upon the application of the casino operator or applicant, the Authority may, by notice in writing given to the casino operator or applicant, modify or waive any of the entry levy collection requirements, subject to such conditions as the Authority may impose.”.

In the principal Regulations, in regulation 8(1) —

replace “A casino operator” with “Subject to these Regulations, a casino operator”; and

replace sub‑paragraphs (a) and (aa) with —“(a)establish and implement an entry levy collection system which —

satisfies the entry levy collection requirements; and

is approved by the Authority under regulation 9, 10 or 11, as the case may be (to the extent that such approval is required);”.

In the principal Regulations, replace regulation 9 with —“Approval of specified parts of entry levy collection system9.—

A casino operator or an applicant for a casino licence, in its application for approval of the specified parts of its entry levy collection system, must include details of the following:

a description of the specified parts of the entry levy collection system and how they meet the entry levy collection requirements and comply with any direction given by the Authority in relation to the collection of entry levy and with these Regulations;

detailed floor plans, whether within or outside the casino premises, indicating the following (to the extent that the following relate to the specified parts of the entry levy collection system):

the areas designated for the collection of entry levies;

the areas designated for entry to, or exit from, the casino premises by residents and non‑residents, respectively;

a description of, and drawings which map the placement of, any electronic system comprising installations, devices or equipment that form part of the entry levy collection system;

a statement by the person in charge of the casino operations that the specified parts of the entry levy collection system meet the entry levy collection requirements and comply with any direction given by the Authority in relation to the collection of entry levy and with these Regulations;

such other information as the Authority may require to determine whether the specified parts of the entry levy collection system meet the entry levy collection requirements and comply with any direction given by the Authority in relation to the collection of entry levy and with these Regulations.

The Authority may —

approve all or any specified parts of the entry levy collection system for any casino premises subject to such conditions as the Authority may impose; or

reject all or any specified parts of the entry levy collection system that do not satisfy any of the entry levy collection requirements or do not comply with any direction given by the Authority in relation to the collection of entry levy or with these Regulations.”.

In the principal Regulations, in regulation 10 —

replace the regulation heading with —“Change proposed by casino operator to approved entry levy collection system”;

in paragraph (1), replace “any change to its” with “a change to any part of its approved”;

in paragraph (2)(a), replace “location” with “the location (if any)”;

in paragraph (2)(a), delete “and” at the end;

in paragraph (2), replace sub‑paragraph (b) with —“(b)a statement by the person in charge of the operations of the casino that the proposed change will satisfy the entry levy collection requirements and comply with any direction given by the Authority in relation to the collection of entry levy and with these Regulations; and

such other information as the Authority may require to determine whether the proposed change will satisfy the entry levy collection requirements and comply with any direction given by the Authority in relation to the collection of entry levy and with these Regulations.”; and

in paragraph (4), after “the change to”, insert “the part of”.

In the principal Regulations, in regulation 11 —

replace the regulation heading with —“Modification of entry levy collection requirements by Authority, etc.”;

replace paragraph (1) with —“(1) Subject to paragraph (3), where the Authority —

modifies the entry levy collection requirements on the Authority’s own initiative;

imposes on a casino operator any requirement mentioned in regulation 8(1)(b) or (c); or

gives any direction to a casino operator mentioned in regulation 8(1)(d),the casino operator must apply to the Authority for approval of any proposed changes to its approved entry levy collection system necessary to comply with the modified entry levy collection requirements or the requirement or direction of the Authority, as the case may be.

The casino operator must submit the application under paragraph (1) not later than —

30 days after the date the casino operator is notified of the modification of the entry levy collection requirements or the requirement or direction of the Authority, as the case may be; or

such longer period as the Authority may allow.”;

in paragraph (2), after “a proposed change to the”, insert “approved”;

in paragraph (3), replace “Notwithstanding paragraph (1), where” with “Where”;

in paragraph (3), after “no change is required to its”, insert “approved”;

in paragraph (3)(a), after “the casino operations that the”, insert “approved”; and

after paragraph (3), insert —“(4) A modification to the entry levy collection requirements includes any addition to or variation or deletion of any entry levy collection requirement.”.

In the principal Regulations, in regulation 16 —

in paragraph (1), replace “by the Chief Executive under section 117(4) of the Act” with “under section 117(4) of the Act by the Chief Executive or an authorised person”; and

in paragraphs (2)(b) and (3), after “the Chief Executive”, insert “or an authorised person”.

In the principal Regulations, in regulation 17(2) and (3), replace “gaming” with “casino gambling or promotional game”.

In the principal Regulations, in regulation 18(1) —

replace sub‑paragraph (a) with —“(a)make, authorise or permit any change to the entry levy collection system which results in the entry levy collection system not meeting the entry levy collection requirements or not complying with any direction given by the Authority in relation to the collection of entry levy or with these Regulations;”; and

in sub‑paragraphs (b) and (c), replace “the approved entry levy collection system” with “any specified part of the entry levy collection system”.

In the principal Regulations, in regulation 19, replace paragraph (1) with —“(1) If any casino operator —

has implemented, or made any change to, any specified part of the entry levy collection system —

without obtaining the approval of the Authority in accordance with these Regulations; or

other than in accordance with the approval of the Authority; or

has implemented any part (whether or not a specified part) of the entry levy collection system in a manner which fails to satisfy the entry levy collection requirements, any direction given by the Authority in relation to the collection of entry levy or these Regulations,the Authority may give the casino operator such directions concerning the entry levy collection system as it thinks fit, including —

in a case where the part of the entry levy collection system as implemented or the change nevertheless satisfies the entry levy collection requirements, any directions given by the Authority in relation to the collection of entry levy and these Regulations — a direction to submit without delay an application for approval under regulation 9, 10 or 11, as the case may be; or

in any other case —

a direction to reinstate without delay the part of the entry levy collection system as approved by the Authority; or

a direction specifying the action or actions required to be taken to satisfy the entry levy collection requirements, the direction given by the Authority in relation to the collection of entry levy or these Regulations, as the case may be.”.

In the principal Regulations, in the Schedule —

in paragraphs 4(d), 8, 9, 10, 11 and 12, replace “the Chief Executive” with “a designated officer of the Authority”;

replace paragraph 7 with —“6A. A special auditor engaged under section 144A(2) or (2A) of the Act to conduct a special audit who requires entry to the casino premises in the course of conducting the special audit.6B. An employee of a person referred to in paragraph 6A who is designated by the person as requiring entry to the casino premises in the course of conducting that special audit.

a public officer in the Ministry of Manpower acting in the discharge of his duties under the Employment of Foreign Manpower Act 1990 or the Workplace Safety and Health Act 2006, and designated by a Deputy Secretary to the Ministry of Manpower as requiring entry to the casino premises for that purpose;

a Commercial Affairs Officer appointed under section 64 of the Police Force Act 2004, and designated by the Director of the Commercial Affairs Department as requiring entry to the casino premises in the discharge of his duties;

an officer of the National Environment Agency acting in the discharge of his duties under the Environmental Public Health Act 1987 or the Smoking (Prohibition in Certain Places) Act 1992, and designated by the Chief Executive of the National Environment Agency as requiring entry to the casino premises for that purpose;

an officer of the Singapore Food Agency acting in the discharge of his duties as an authorised officer under the Environmental Public Health Act 1987, and designated by the Chief Executive of the Singapore Food Agency as requiring entry to the casino premises for that purpose;

an officer of the Building and Construction Authority acting in the discharge of his duties under the Building Control Act 1989, and designated by the Commissioner of Building Control as requiring entry to the casino premises for that purpose;

an officer of the Building and Construction Authority acting in the discharge of his duties under the Building (Strata Management) Act 2004, and designated by the Commissioner of Buildings as requiring entry to the casino premises for that purpose;

an officer of the Monetary Authority of Singapore acting in the discharge of his duties under the Banking Act 1970, the Financial Services and Markets Act 2022 or the Payment Services Act 2019, and designated by an Executive Director of the Monetary Authority of Singapore as requiring entry to the casino premises for that purpose;

an officer of the Board designated by the Chief Executive of the Board as requiring entry to the casino premises for the performance of his functions and discharge of his duties under the Act;

a member of the Council or the secretary or any officer of the secretariat to the Council appointed under section 155(2) of the Act, acting in the discharge of his duties under the Act;

a member of the Authority, or a member of a committee appointed by the Authority under section 27(1) of the Gambling Regulatory Authority of Singapore Act 2022, acting in the discharge of his duties under the Act or the Gambling Regulatory Authority of Singapore Act 2022;

a member of a Patron Dispute Committee appointed under section 112(4) of the Act acting in the discharge of his duties as such;

any other public officer or officer of a statutory body requiring entry to the casino premises for the performance of his functions and the discharge of his duties and who is approved by a designated officer of the Authority to enter for that purpose.”;

in paragraph 9(c), replace “paragraph 7(g)” with “paragraph 7(l)”; and

after paragraph 12, insert — “Note: In this Schedule, “designated officer of the Authority” means the Chief Executive, a Deputy Chief Executive of the Authority or a Director of the Authority.”.

In the principal Regulations —

in regulation 2, in the definition of “Board”, replace “(Cap. 305A)” with “1987”;

in regulation 3(d), delete “(Act 2 of 2019)”;

in regulation 4A(2), replace “section 116(6B)(a)” with “section 116(9)(a)”;

in regulation 11(2), delete “of this regulation”;

in regulation 15(4), replace “(Cap. 2)” with “2004”; and

in regulation 17(1), replace “section 116(5)(c)” with “section 116(5)(e)”.