Key requirements
File PL-R and pay by the fifteenth of the next month, except a scheduled one-time lottery, due fifteen days after its date. Submit annual audited statements with notes and reconciliation to the duty returns within six months of financial year-end. Gaming-machine operators also file PL-R1 monthly, retain its electronic copy and complete PL-R2 for production on request. Submit an audit checklist when exceptions occur, but retain all completed checklists even without exceptions. PL-R must be signed by an authorised principal officer. Use the specified current templates and submission procedure instead of assuming annual accounts replace monthly filings.
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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