Casino operators will face enforcement actions for any late or non-filing of tax return or late or non-payment of taxes. The filing and payment due date is by the 15th of the following month.

Consequences for late or non-filing of tax returns

Failure to file casino tax return by the due date is an offence.

IRAS may take the following enforcement actions if you fail to file by the due date: 

  1. Impose a penalty of up to $1,000 per day, up to a total penalty of $10,000
  2. Offer to compound the offence
  3. Impose a fine of up to $10,000

Offer of composition

Instead of taking prosecution actions, IRAS may allow you to avoid prosecution by paying a composition amount.

The composition amount is a sum up to $5,000. A notice will be sent to inform you of the composition amount. You must pay the composition amount and file the overdue tax return by the due date to avoid prosecution.

Paying the composition amount

Bring along the payment slip when paying the composition amount at any Singapore Post outlet or pay by Singapore cheque crossed and made payable to the "Comptroller of Income Tax", with your full name and tax reference number written on the reverse side of the cheque. Post the cheque and the payment slip to IRAS.

The payment will be processed after 3 working days.

Legal actions may still be taken against you if you do not file the outstanding tax return after paying the composition amount. The payment made will be used to settle any unpaid tax.

Consequences for incorrect information in the submission of tax returns

If convicted in court, you may face the following consequences if you submit incorrect information in the tax return:

  1. Penalty equal to double the amount of underpaid casino tax; and
  2. Fine of up to $25,000; or
  3. Imprisonment for a term of up to two years; or
  4. All of the above (1, 2 & 3)

IRAS may compound this offence by collecting from a person reasonably suspected of having committed this offence a sum of up to double the amount of underpaid casino tax.

Consequences for evading casino tax

If convicted in court, you may face the following consequences if you evade casino tax:

  1. Penalty upon conviction of four times of underpaid casino tax; and
  2. Fine of up to $50,000; or
  3. Imprisonment for a term of up to five years; or
  4. All of the above (1, 2 & 3)

IRAS may compound this offence by collecting from a person reasonably suspected of having committed this offence a sum of up to 4 times the amount of underpaid casino tax.


Consequences for late or non-payment of tax

IRAS may take the following enforcement actions if you fail to pay by the due date:

  1. Impose a late payment penalty of 5% on the outstanding amount and additional penalties of 5% for each unpaid month, up to 50% of the outstanding casino tax.
  2. Appoint agents like the casino operator’s bank, tenant or lawyer to pay the money that is owed
  3. Take legal action