2. New regulation 4A

In the Casino Control (Internal Controls) Regulations 2013 (G.N. No. S 59/2013) (called in these Regulations the principal Regulations), after regulation 4, insert —“Record keeping4A.—

For the purposes of section 143(1)(b) of the Act, a casino operator must keep records for a period as follows:

for any record obtained through the customer due diligence measures taken under section 139(1) of the Act (such as but not limited to any copy or record of any identification document, accounts and business correspondence, and the results of any analysis undertaken) — at least 5 years starting after the later of the following dates:

the date of closure of the patron account (within the meaning of section 139 of the Act) to which the record relates;

the date of the transaction to which the record relates;

for any record required by the Comptroller to ascertain the gross gaming revenue of the casino operator in any reporting period as defined by the Casino Control (Casino Tax) Regulations 2010 (G.N. No. S 59/2010) — at least 10 years starting the end of each reporting period to which the gross gaming revenue relates;

for any other record relating to the operations of the casino for which no record‑keeping period is specifically prescribed —

at least 5 years after the later of the following dates:

the date of the completion of the transaction, or last transaction, to which the record relates;

the date the record is created; or

such shorter period as the Authority may specify in any particular case.

In paragraph (1)(c), a transaction includes (but is not limited to) —

an entry into or an exit from a casino;

a payment or refund of a casino entry levy;

the conduct of a promotional game by a casino operator; and

any participation in a casino game.IllustrationA record relates to a contract under which purchase orders for goods may be raised over a period of 3 years. The record‑keeping period of 5 years relating to the contract and each purchase order on the contract starts after the date the last purchase order on the contract is fulfilled, which is the last transaction to which the record relates.

Where a record relates to the payment of an entry levy, the record‑keeping period of 5 years for that record starts on the date of the expiry of the period in respect of which the entry levy was paid or the date the entry levy was paid, whichever is later.

Paragraph (1)(a), (b) or (c)(i)(A) applies to a record required to be kept under the revoked regulation 14(a), (b) or (c) (as the case may be) of the Casino Control (Casino Licence and Fees) Regulations 2009 (G.N. No. S 429/2009) as in force immediately before 21 September 2026 (called the revoked law), for the remainder of the period of retention of the record under the revoked law (if unexpired as at 21 September 2026).”.