18
NO. 1 OF 2022
When gambling duty is payable
8.—(1) Any gambling duty in respect of—
- (a) any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised betting operator; or
- (b) any lottery promoted by an authorised lottery promoter,
is due and payable—
- (c) on the return date for lodging by the authorised betting operator or authorised lottery promoter (as the case may be) of a return specifying the taxable gaming revenue from the taxable gambling undertaking in paragraph (a) or (b) on which the gambling duty is payable, as required under section 22 or 23; or
- (d) at the end of any period of extension allowed under subsection (4) for payment of that gambling duty.
(2) Any gambling duty in respect of—
- (a) any keeping of one or more gaming machines in any non-casino premises for a period; or
- (b) any provision in or from a place in Singapore of a gaming service for a period,
is due and payable—
- (c) on the return date for lodging by the taxable person of a return for that period as required under section 22 or 23; or
- (d) at the end of any period of extension allowed under subsection (4) for payment of that gambling duty.
(3) Where a liability notice is given upon an assessment or a reassessment under section 9(4), and any additional gambling duty is payable by a taxable person, the additional gambling duty is due and payable to the Commissioner—
- (a) at the end of 15 days after the liability notice or valid demand (as the case may be) is given to the taxable person
