In forceAs enactedCurrent version · As enacted
Goods and Services Tax (General) (Amendment No. 3) Regulations 2026 · As enacted
Official textFrom Singapore Statutes Online, unchanged
In the principal Regulations, in regulation 92E —
in paragraph (3)(a)(i), replace “chips” with “casino chips”;
in paragraph (3)(a), after sub-paragraph (i), insert —“(ia)any bet placed in the prescribed accounting period by way of an electronic credit transfer of complimentary electronic credits given by the casino operator;”;
in paragraph (6), replace “chip” with “casino chip”; and
in paragraph (6), after “complimentary coupon,” insert “electronic credit transfer,”.