Sections 46 and 52(1), (12), (13) and (14) of Singapore's Gambling Duties Act 2022 came into force on 1 March 2022, according to commencement notices published with the Act1. The remaining provisions, sections 2 to 45, 47 to 51 and 52(2) to (11), commence on 29 July 20221. Wikisource records the 1 March commencement as instrument S 142/2022 by the Ministry of Finance, and the 29 July commencement as S 469/20222.
The Act was passed by Parliament on 10 January 2022 and assented to by President Halimah Yacob on 8 February 2022, and was published in the Acts Supplement on 16 February 20221. It is described as "An Act to consolidate the law on levy and collection of duties on lawful betting and lotteries and to make related amendments to the Casino Control Act regarding casino taxes and casino licenses, to repeal the Betting and Sweepstake Duties Act, and to make consequential amendments to certain other Acts"1.
Section 46 is titled "Related amendments to Casino Control Act"1. The saving and transitional provisions in section 52 are split across the two commencement dates, with subprovisions (1), (12), (13) and (14) starting on 1 March 2022 and subprovisions (2) to (11) on 29 July 20221.
"Date of Commencement: 1 March 2022 Sections 46 and 52(1), (12), (13) and (14)"
The Act sets out a gambling duty charged on lawful betting and lotteries. Under it, "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"2. Liability falls on the authorized betting operator for betting, the authorized lottery promoter for lotteries, the person keeping a gaming machine in non-casino premises, and the authorized person providing a gaming service in the course of a relevant business2. Where two or more persons are liable, "they are each jointly and severally liable to pay the gambling duty payable"2.
The Act also creates a penalty tax for default: 5% of the amount of gambling duty not paid, a further 5%, and a further 5% for every complete month the duty remains unpaid, capped so that "the total additional penalty tax must not exceed 50% of the amount of gambling duty outstanding"2. Assessments or reassessments generally cannot be made more than 5 years after the end of the period concerned, but the Commissioner may assess at any time to make good a loss of duty attributable to fraud or wilful default2.
| Commencement date | Provisions |
|---|---|
| 1 March 2022 | Sections 46 and 52(1), (12), (13) and (14)1 |
| 29 July 2022 | Sections 2 to 45, 47 to 51 and 52(2) to (11)1 |
Definitions in the Act cover virtual items: "money's worth" includes "virtual credits, virtual coins, virtual tokens, virtual objects or any similar thing that is purchased within, or as part of, or in relation to, a game of chance"1. A "game of chance" includes a game that is partly chance and partly skill1. A bet includes "a free bet, which is a bet made wholly or partly using an amount that is provided to the person making the bet by the authorized betting operator with whom the bet is made and is not immediately redeemable by the person for cash"1. A lottery is covered whether it is held, drawn, exercised or managed wholly in Singapore or partly inside and partly outside Singapore1.
What it means for players
The duty is charged to operators, promoters and gaming service providers, not to individual punters, so the Act does not create a direct tax filing obligation for players in Singapore. The 1 March commencement concerns casino taxes and casino licenses under the Casino Control Act, while the wider duty regime, including the definitions of betting, lotteries, gaming machines and gaming services, starts on 29 July 2022. The Act's definitions reach virtual credits and virtual objects bought in or for a game of chance, and free bets, which widens what counts as taxable activity for the operators who owe the duty. The Act does not set out the duty rates; Wikisource points to the Gambling Duties Regulations 2022 (S 627/2022) for those rates, and no rates are given in the commencement notices2.
What happens next
The bulk of the Act, sections 2 to 45, 47 to 51 and 52(2) to (11), commences on 29 July 20221. Wikisource states that the uncommenced section 43 is repealed by section 49 of the Gambling Regulatory Authority of Singapore Act 20222. The Act also repeals the Betting and Sweepstake Duties Act1. For the wider legal position, see Gambling Laws in Asia: What Is Legal in 12 Jurisdictions and Can I Gamble in Singapore?.
Sources3 sources
- Gambling Duties Act 2022 - Singapore Statutes Online, sso.agc.gov.sg
- Gambling Duties Act 2022 - Wikisource, the free online library, en.wikisource.org
- Gambling Duties Act 2022 - Singapore Statutes Online, sso.agc.gov.sg
