Singapore legislation
Regulation 14
Regulation 14
Period for lodgment of returns
Subregulation 1
For the purposes of lodgment under section 22(1) of the Act —
(a)
the prescribed period after the end of each gaming machine accounting period is 15 days after the last day of the gaming machine accounting period; or
(b)
the prescribed period after the end of each tax accounting period for any taxable gambling undertaking mentioned in regulation 3 or 7 is 15 days after the last day of the tax accounting period.
Subregulation 2
However, where there is only one lottery conducted, for the purposes of lodgment under section 22(1) of the Act, the prescribed period is 15 days after the day on which the winners of the lottery were determined.