Late Payment or Non-Payment of Taxes

Most clubs pay duties on time. There are penalties if duty is not paid on time.

Late Payment Penalty

Clubs must pay the duties due by the 14th of the month following the end of month it conducts the lottery.

If payment is not received by the due date, a 5% late payment penalty and subsequently an additional 5% penalty will be imposed if duty remains unpaid after seven days from the due date.

Late Payment Penalty Notice

Clubs will be informed of the 5% penalty via a late payment penalty letter. Payment must be made by the due date stated on the letter to avoid further enforcement actions.

For details, please refer to Due Date for Private Lotteries .

Imposition of Additional Penalty

Additional penalty of 5% may be imposed if duty remains unpaid after seven days from the due date.

Appeal for Late Payment Penalty Waiver

The appeal will only be considered if the following conditions are met: 

  1. The overdue tax has been paid in full, by the due date as stated in the late payment penalty notice; and
  2. No late payment penalty waivers have been granted in the past 2 years.

Please call us on +65 6351 2775 or email us at enfmisctax@iras.gov.sg to appeal for a waiver.

Further Enforcement Actions

If the duty continues to be unpaid, other actions to recover the duties may include:

  • Appointing agents like the club’s bank, tenant or lawyer to pay the moneys to IRAS; and/or
  • Taking legal action.

Releasing Appointed Agents

Agents will only be released from the appointment after the tax and penalties have been paid.

Note:
For banks appointed as agents, requests for release cannot be processed on Saturdays, Sundays and Public Holidays. Any request for release of bank after 2pm on weekdays can only be processed on the next working day.