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All clubs or societies have to maintain accounts, records and any documents that support their gambling duties computation for five years after the end of the gaming machine accounting period or tax accounting period to which they relate.

Record Keeping Requirements for Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery

Gaming machine requirementsTombola/Scheduled lottery/Continuous lucky draw

1. Soft meter printouts to support duty computation

1. Record of sales and cash prizes

2. Form PL- R & supporting documents

 

3. Form PL-R1 & supporting documents

 

4. Audit checklist for Form PL-R1

 

5. Form PL-R2 & supporting documents

 

6. Hard meter casing seal register

 

7. Investigation findings for variances in PL-R1 & PL-R2

 

 

Penalties for failure to keep proper records

Taxpayers who fail to keep or retain accounts, statements or records required for fulfilling the tax obligations under the Gambling Duties Act may be liable to a fine of up to $5,000 upon conviction by the Court.