Key requirements
The source cites the Betting and Sweepstake Duties Act, ministerial exemptions and a 7% GST calculation. The separate current IRAS page states that relevant provisions were repealed when the Gambling Duties Act and Regulations took effect on 29 July 2022. Use this page to understand historical records and the specified 2014 rate transition, not to apply the former licensing route or 7/107 GST fraction to current activity. Current operators should follow the activity-specific gambling-duty pages, which describe the 9% GST adjustment and current licensing responsibilities. Establish the activity date before choosing a rule.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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