Registration requirements and fees
Are there any registration requirements, or any fees/taxes payable?
The operation of prize draws in Singapore is generally prohibited unless they fall under one of the statutory exceptions or the organizations apply for an exemption with the MHA to carry out certain prize promotion activities.
Under the RGA, a person can apply for a certificate of exemption that would authorize it to provide a Singapore-based remote gambling service with a Singapore-customer link where:
- The service is provided in the course of carrying on a business in Singapore
- The central management and control of the service is in Singapore
- Any relevant internet content is hosted in Singapore
Fees / Taxes Payable
We are not aware of applicable taxes pursuant to the RGA as remote gambling is currently prohibited under the RGA unless a certificate of exemption has been granted.
The CGHA and the PLA do not expressly set out eligibility criteria for a grant of an exemption from the prohibitions set out in the CGHA, or a permit pursuant to the PLA. The exemptions and permits are granted on a case-by-case basis.
Under the PLA, the promoter of a private lottery is required to pay a duty of 30% on the total amount raised from any private lottery, unless it is conducted using a fruit machine (slot/poker machine) and a duty of 9.5% on the total amount wagered by players of each fruit machine in order to play it (without any deduction of winnings paid out).
Pursuant to the CGHA, there are no duties levied on prize promotions, provided that the prize promotion excludes the placing of bets, or the promotion of sweepstakes, on the result of a horserace or other race, regardless of whether the race takes place in Singapore or elsewhere.