Clubs are required to pay the private lotteries duty by the due date.
If the duty is not paid or is paid late, the following penalties will be imposed:
- 5% penalty on the unpaid duty; and
- Additional 5% penalty on the unpaid duty if the duty remains unpaid after 7 days from the due date.
IRAS may also take other recovery actions such as appointing an agent to recover the unpaid duty.