Late Filing or Non-Filing of Private Lotteries Duty

Clubs may incur penalties and face enforcement actions for late or non-filing of their Private Lotteries Duty Returns.

Consequences for Late/Non Filing of Returns

IRAS may take the following actions if clubs fail to file required documents by the due date: 

  1. Issue an estimated duty. The club must pay the estimated duty within one month; and/or 

  2. Offer to compound the offence with a composition amount not exceeding $1,000; and/or 

  3. Summon the club or person responsible for running of the clubs (including the Director/Chairman) to Court.

 

Court Summons

A summons may be issued to the clubs to attend Court on a specified date when IRAS does not receive:

  1. The required tax return (Form PL-R) and/or documents by the due date; and/or
  2. Payment of the composition amount by the due date.  

One Week Before the Court Date  

If the club does not wish to attend court, it should take the following actions at least one week before the Court date:

  1. File the Income Tax Returns (Form PL-R) and/or documents; and
  2. Pay the composition amount using the payment slip
Postponement of Court Hearing

If the club needs more time to file and/or pay the composition amount, the person responsible for running of the clubs (including the Director/Chairman) must attend Court on the mention date to appeal for postponement. 

Attending Court

Failure to attend Court will result in further legal actions taken against the clubs/associations.

In Court, the person responsible for running of the clubs (including the Director/Chairman) will have to take a plea after the charges are read. Upon conviction, the club may face a fine of up to $1,000.

The clubs must still file the outstanding documents, failing which further legal actions may be taken.