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.
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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 not exceeding $1,000 per day, up to a total penalty of $10,000
  2. Offer to compound the offence
  3. Impose a fine not exceeding $10,000

Offer of composition

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

A composition amount not exceeding $5,000 for each offence may be offered depending on the operator’s past compliance records. 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

You can pay via Internet Banking Fund Transfer in your bank's portal, quoting the 14-digits payment slip number in the reference field. IRAS bank account details can be found on our payment webpage. 

The payment will be processed within 3 working days if the payment slip number is furnished.

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.

Attending court

If IRAS does not receive the return and the composition amount by the due date, prosecution actions may be taken. In court, if convicted of the offence, the operator may face a fine not exceeding $10,000 for each offence.

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 not exceeding $25,000; or
  3. Imprisonment for a term not exceeding 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 not exceeding 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 not exceeding $50,000; or
  3. Imprisonment for a term not exceeding 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 not exceeding 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