Requirement to File Form PL-R and Submit Audited Financial Statements

Clubs conducting private lotteries are required to:

  1. File Form PL-R (Private Lotteries Duty Return) by the 14th of the month following the end of the month it conducts the lottery (except for scheduled lottery). 

    For clubs conducting scheduled lottery (one-time), the Form PL-R has to be filed within 14 days from the date of the lottery.

    For examples:

    • A club operating fruit machines in Aug 2014 will have to submit Form PL-R by 14 Sep 2014.
    • A club conducting a scheduled lottery (one-time) on 5 Aug 2014 will have to submit Form PL-R by 19 Aug 2014.
  2. Submit audited financial statements (with accompanying notes to the accounts) for the year, together with a reconciliation between the club's annual audited accounts and corresponding figures submitted for private lotteries duty for the year, within six months from the club's financial year-end.

If your club is operating fruit machines, there are additional filing requirements. Please refer to section "Additional Filing Requirements for Clubs Operating Fruit Machines" below.

Form PL-R

Any club that conducts private lotteries from 1 Apr 2011 onwards needs to submit Form PL-R.

Form PL-R is a return for all types of private lottery.

A club conducting a few lottery types (e.g. fruit machines and Tombola) can file the duty payable for these lotteries in a single return.

The form must be signed by a principal officer (e.g. President, Honorary Secretary, Treasurer or management committee member) per Registry of Society's records. 

Clubs have to download the Form PL-R (96 KB) template for reporting lotteries and submit the original copy to IRAS.

Additional Filing Requirements for Clubs Operating Fruit Machines

1. Form PL-R1 (Reconciliation of Soft and Hard Meter Readings)

You need to file Form PL-R1 together with Form PL-R every month. You have to maintain the soft copy of Form PL-R1 and submit this upon IRAS' request.

If you do not file Form PL-R and Form PL-R1 by the due date, IRAS may impose a penalty.

2. Audit Checklist for Form PL-R1

Where any exception is noted by the auditors, you are required to submit the audit checklist with details of the exception to IRAS as part of your monthly filing.

Where no exception is noted after the auditor has performed the review on Form PL-R1, you need not submit the checklist to IRAS. However, you need to maintain a copy of the completed checklist for each month and submit it upon IRAS' request.

3. Form PL-R2 (Reconciliation of Meter Readings and Actual Cash Flow)

Clubs will complete Form PL-R2 for every month and submit it upon IRAS' request.

Summary of Filing Requirements

 Filing Requirements          
 What to file ?

Fruit

Machines 

Tombola Continuous Lucky Draw 

Single/ Scheduled lottery

 When to file ?

Form PL-R

(Private Lotteries Duty Return)

 YesYesYes Yes 

14th of the month following the end of the reporting period 

(For single/scheduled lottery, to file within 14 days from the date of the lottery)

Form PL-R1

(Reconciliation for Soft and Hard Meter Readings)  

 Yes Not Applicable14th of the month following the end of the reporting period 
Audit Checklist for Form PL-R1 

Yes, when

audit exception is noted

14th of the month following the end of the reporting period 

Form PL-R2

(Reconciliation  of Meter Readings and Actual Cash Flow)

Upon IRAS' request Upon IRAS' request
Audited Financial Statements for the year Yes Yes Yes YesWithin 6 months from Club's financial year-end
Note:

 

  1. As long as the club holds a valid lottery permit, it is required to file Form PL-R even if there is no lottery conducted during a reporting period.
  2. If the audited financial statements does not reconcile with the club's duty submissions for that year, the club will be required to provide reconciliation.

Obtaining Forms PL-R, PL-R1, PL-R2, Audit Checklist for Form PL-R1 and Hard Meter Casing Seal Register

How to file

To file, submit the hard copy forms by post to:

Inland Revenue Authority of Singapore
55 Newton Road
Revenue House
Singapore 307987
(Attention: CT-CCTG-Gaming Tax team) 

Cheque payment for Private Lotteries Duty should be mailed separately from Form PL-R and other required documents.

Please refer to Cheque Payment Page for details.

  • Q1. Can my club submit the soft copy of the Form PL-R (Private Lotteries Duty Return) instead of the hard copy to IRAS?

    No. The club has to submit the hard copy of the Form PL-R with the required original signatory to IRAS. The club may retain the soft copy for its record.

  • Q2. Can my club’s jackpot room supervisor or Finance Manager sign Form PL-R?

    No. Your club's jackpot room supervisor or Finance Manager cannot sign Form PL-R unless he is authorised by the club's management committee (Please refer to Q3). Similar to the signatories required for clubs' Income Tax Return Form P1, only the club's principal officers per Registry of Society's records, such as the club's President, Honorary Secretary, Treasurer or management committee member may sign Form PL-R.

  • Q3. Can the management committee authorise a staff of the club to sign Form PL-R on its behalf?

    A staff of the club is allowed to sign the Form PL-R provided the following conditions are satisfied:

    1. There is a letter of authorisation signed by the Secretary or a member of the management committee appointing the assigned staff (with name, designation and identification number) to sign Form PL-R; and
    2. There are documented minutes of meeting on the club's management committee's decision to delegate the task of signing the Form PL-R to the assigned staff.

    Notwithstanding the authorisation, the management committee shall remain responsible for the affairs of the club with regard to Private Lotteries Duty. The authorisation will lapse once the assigned staff leaves the club or his position.

  • Q4. Forms PL-R1 and PL-R2 require signature by the “club’s representative”. Do they follow the same signatory requirement as Form PL-R?

    Forms PL-R1 and PL-R2 can be signed by the club's staff (e.g. jackpot room supervisor) who prepares the form.

    Form PL-R1 needs to be marked with audit identification by affixing the audit firm's stamp and providing the name of the auditor who is involved in the review.

    Form PL-R shall be signed by the club's principal officers per Registry of Society's records, such as the club's President, Honorary Secretary, Treasurer, management committee member or staff authorised by the management committee (Please refer to Q3).

  • Q5. For Form PL-R1, a fruit machine has to be checked by a technician if the difference between soft and hard meter readings exceeds $5. The reason for the difference shall be documented in the "Reason if meter difference > $5" worksheet and submitted together with the Form PL-R1 to IRAS. Is this threshold of $5 applicable to variances between the profit based on meters and profit based on manual records in Form PL-R2 as well?

    The club may decide on the amount of tolerable variance for Form PL-R2. It need not follow the same $5 threshold in Form PL-R1. However, it is recommended the tolerable variance be set up-front by the club's management (in consultation with the club's external auditors if necessary) so that the staff is clear on the appropriate follow up actions for variances that exceed the threshold when preparing Form PL-R2.

    For example, if a club decides that it is reasonable to accept a variance of $20 per fruit machine for purposes of completing Form PL-R2, the club may choose not to investigate variances which are less than $20. Conversely, if any machine shows a variance exceeding the club's threshold, it should be checked and reasons for the variance ought to be documented. 

    Possible causes of variance for Form PL-R2 might include:

    1. Incorrect recording as a result of human error
    2. Not converting credits registered in meters to dollars
    3. Faulty machine (or meter)
    4. Theft from machine hopper or cash box

    Form PL-R2 is to be prepared monthly and maintained as a supporting document to the Form PL-R. Clubs shall submit Form PL-R2 upon IRAS' request.

  • Q6. My club conducts a scheduled lottery (one-time) on 5 Aug 2014 and operates fruit machines in Aug 2014. Can I report the private lotteries duty payable for both the scheduled (one-time) lottery and the fruit machines on the same Form PL-R which will be submitted by 14 Sep 2014?

    In this case, you will have to submit separate forms for the two types of lotteries conducted in Aug 2014 as the private lottery duty payable on the scheduled lottery (one-time) conducted on 5 Aug 2014 has to be reported by 19 Aug 2014 (14 days from the date of the lottery); whereas the private lotteries duty on the operation of fruit machines in Aug 2014 will need to be reported by 14 Sep 2014.

    Assuming further that you conduct another scheduled lottery (one-time) on 5 Sep 2014 (for which filing is due on 19 Sep 2014), you may then report the duty payable for both lottery types on the same Form PL-R and submit it by 14 Sep 2014.

  • Q7. My club decides not to claim the cascade payouts when computing private lotteries duty, what should my club take note of when completing Form PL-R and the GST Return?

    If your club does not wish to claim cascade payouts as part of "Total winnings paid" to lower the amount of GST Chargeable on gaming supplies, your club should take note of the following:

    1. Form PL-R: Do not enter any amount under Line 1b (ii) "Jackpot prizes awarded"
    2. GST Return: Do not reduce the standard-rated supplies by the cascade payouts.

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