5. Gambling duties are taxes

(1)

For the purpose of ensuring that the public in Singapore obtains reasonable net benefits from the lawful conduct of gambling in Singapore, a tax called a gambling duty is charged in accordance with the provisions of this Act, in respect of the following gambling undertakings:

(a)

any betting that is received, paid, negotiated or settled in the course of betting operations conducted in or from a place in Singapore by an authorised betting operator and that is prescribed;

(b)

any lottery that is promoted in or from a place in Singapore by an authorised lottery promoter and that is prescribed; (c)any keeping, in the course of a relevant business, of one or more gaming machines in any non‑casino premises and that is prescribed;

(d)

any provision by an authorised person, in the course of a relevant business in or from a place in Singapore, of a gaming service and that is prescribed,and the prescribed gambling undertaking is for the purposes of this Act called a taxable gambling undertaking.

(2)

This section is subject to any of the following:

(a)

a remission under section 12;

(b)

an exemption under section 44.

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Part 3

Default and Recovery

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Part 4

Returns, Record Keeping and Providing Information

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Part 5

Administration

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Part 6

Miscellaneous

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Part 7

Amendments to Other Acts and Final Provisions

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