Yes. The club may submit the soft copy of the signed Form PL-R to [email protected]. The club may retain the hardcopy for its record.

No. Your club's jackpot room supervisor or Finance Manager cannot sign Form PL-R unless he is authorised by the club's management committee (Please refer to Q3).

Similar to the signatories required for clubs' Income Tax Return Form P1, only the club's principal officers per Registry of Society's records, such as the club's President, Honorary Secretary, Treasurer or management committee member may sign Form PL-R.

A staff of the club is allowed to sign the Form PL-R provided the following conditions are satisfied:

There is a letter of authorisation signed by the Secretary or a member of the management committee appointing the assigned staff (with name, designation and identification number) to sign Form PL-R.

There are documented minutes of meeting on the club's management committee's decision to delegate the task of signing the Form PL-R to the assigned staff.

Notwithstanding the authorisation, the management committee shall remain responsible for the affairs of the club with regard to gambling duties. The authorisation will lapse once the assigned staff leaves the club or his position.

Forms PL-R1 and PL-R2 can be signed by the club's staff (e.g. jackpot room supervisor) who prepares the form.

Form PL-R1 needs to be marked with audit identification by affixing the audit firm's stamp and providing the name of the auditor who is involved in the review.

Form PL-R shall be signed by the club's principal officers per Registry of Society's records, such as the club's President, Honorary Secretary, Treasurer, management committee member or staff authorised by the management committee (Please refer to Q3).

The club may decide on the amount of tolerable variance for Form PL-R2. It need not follow the same $5 threshold in Form PL-R1. However, it is recommended the tolerable variance be set up-front by the club's management (in consultation with the club's external auditors if necessary) so that the staff is clear on the appropriate follow up actions for variances that exceed the threshold when preparing Form PL-R2.

For example, if a club decides that it is reasonable to accept a variance of $20 per gaming machine for purposes of completing Form PL-R2, the club may choose not to investigate variances which are less than $20. Conversely, if any machine shows a variance exceeding the club's threshold, it should be checked and reasons for the variance ought to be documented. 

Possible causes of variance for Form PL-R2 might include:

• Incorrect recording as a result of human error
• Not converting credits registered in meters to dollars
• Faulty machine (or meter)
• Theft from machine hopper or cash box

Form PL-R2 is to be prepared monthly and maintained as a supporting document to the Form PL-R. Clubs shall submit Form PL-R2 upon IRAS' request.

In this case, you will have to submit separate forms for the two types of lotteries conducted in Aug 2022 as the gambling duty payable on the scheduled lottery (one-time) conducted on 5 Aug 2022 has to be reported by 20 Aug 2022(15 days from the date of the lottery); whereas the gambling duty on the operation of gaming machines in Aug 2022 will need to be reported by 15 Sep 2022.

Assuming further that you conduct another scheduled lottery (one-time) on 5 Sep 2022 (for which filing is due on 20 Sep 2022), you may then report the duty payable for both lottery types on the same Form PL-R and submit it by 15 Sep 2022.

If your club does not wish to claim cascade payouts as part of "Total winnings paid" to lower the amount of GST Chargeable on gaming supplies, your club should take note of the following:

1. Form PL-R: Do not enter any amount under Line 1b (ii) "Jackpot prizes awarded"
2. GST Return: Do not reduce the standard-rated supplies by the cascade payouts