In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Private Lotteries Act 2011 · 2020 Revised Edition · Part 4 · Duties, Offences and Penalties
18. Refund of overpaid duty
Feedback & support(1)
If it is proved to the satisfaction of the Commissioner that the promoter of any private lottery has paid duty in excess of the amount payable, the promoter is entitled to have the amount so paid in excess refunded.
Commissioner
Defined · s 2
“Commissioner” means the Commissioner of Betting Duties appointed under section 5, and includes a Deputy Commissioner of Betting Duties and an Assistant Commissioner of Betting Duties appointed under that section;
(2)
Every claim for repayment under this section must be made within 5 years after the payment of the duty claimed to be paid in excess.