A junket promoter is a person (includes a company, body of persons and individuals) who organises or promotes a junket. Junket promoters include International Market Agents (IMAs) who hold junket promoter licences issued by the Casino Regulatory Authority of Singapore (CRA). Such IMAs are authorised to organise, promote or conduct a junket in or with respect to any casino of which the casino operator has given its endorsement.
A junket representative, in the Singapore context, is an employee of a junket promoter who organises, promotes or conducts a junket on behalf of the junket promoter.
The income tax treatment of junket promoters and representatives differs according to their tax residency and the activities that are carried on inside and outside of Singapore.
For more information on the tax obligations and treatments of junket promoters and representatives, please refer to our Guide For Junket Promoters and Representatives (173 KB).