Late Payment or Non-Payment


Clubs are required to pay private lotteries duty by the due date.

5% Late Payment Penalty

IRAS imposes a 5% penalty on unpaid duties. 

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

5% Additional Penalty

IRAS imposes an additional 5% penalty when duty remains unpaid after seven days from the due date .

IRAS may also take other recovery actions such as appointing an agent to recover the unpaid duty. 

To make payment, see Payment Options .