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Taxes · IRAS

Gaming Machine Changes and Meter Controls

New machines and changes require regulatory steps and a traceable record of meter readings.

Source checked · 11 October 2026

Key requirements

Seek GRA approval for new machines and notify specified changes including game theme, numbering, relocation and replacement. Hard and soft meters must meet GRA technical standards. For soft-meter reset, replacement or machine movement, generate readings before and after and keep the printouts for five years. Hard-meter changes require the reason and before-and-after turnover, wins, money-in and money-out readings in the certified technician report, submitted with the Form PL-R1 audit checklist. Track the serially numbered single-use hard-meter seals in an up-to-date register. These controls support duty reconciliation.

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.

Read the official source ↗
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