Uganda Act or statute

Parliament of Uganda

Lotteries and Gaming Act, 2016

This section provides definitions for terms used in the Act (for example: "agent of a licensee", "betting", "Board", "casino", "licence", "minor", "public lottery", and others). The Board must col…

Jurisdiction: Uganda
Status: Repealed
Citation: Chapter 334
Dates: As at 31 Dec 2023

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Dates: As at 31 Dec 2023

Source attribution: Source: Uganda Legal Information Institute

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Purpose and legislative effect

“This section provides definitions for terms used in the Act (for example: "agent of a licensee", "betting", "Board", "casino", "licence", "minor", "public lottery", and others).”

This section provides definitions for terms used in the Act (for example: "agent of a licensee", "betting", "Board", "casino", "licence", "minor", "public lottery", and others). The Board must collect funds and Parliament must appropriate the Board's funds for the Board's purposes; proceeds include the national lottery (less conducting expenses) and licence and application fees; money collected must be remitted to the Consolidated Fund in accordance with the Public Finance Management Act. The Board must, with the Minister's approval and in accordance with the Public Finance Management Act, open and maintain bank accounts necessary for its functions and must pay into those accounts money received from Government for the Act's purposes and other money received in exercising its functions. The Board may borrow money from any source in accordance with the Public Finance Management Act to meet its obligations or discharge its functions under this Act. The Board must prepare and submit to the Minister for approval the Board's estimates of income and expenditure and the operating plan for the next financial year, in accordance with the Public Finance Management Act.

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Interpretation - Interpretation

This section provides definitions for terms used in the Act (for example: "agent of a licensee", "betting", "Board", "casino", "licence", "minor", "public lottery", and others).

Section 1

Casino, gaming or betting licences - Board to issue licences

The Board may issue various gambling-related operating licences, may issue licences to employees and certificates of suitability, must approve franchisees before appointment, and must bear due diligence costs.

Section 27

Specific provisions on gaming or betting machines - Technical standards for gaming or betting machines

The Board may set technical standards for gaming or betting machines and arrange testing; it may require technical operating licence holders or applicants to submit machines for tests and produce evidence.

Section 37

General provisions on licensing - Suspension and revocation of licence

The Board may suspend or revoke licences; before doing so it must give the licence holder fourteen days' written notice with reasons and an opportunity to make representations; after representations the Board may require remedying the c…

Section 46

Taxation of casinos, gaming or betting activities - Commissioner to collect tax

The Commissioner must collect all tax required to be paid under this Act.

Section 56

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Provision 37InterpretationOffenceAmendment

Part I

Interpretation

§ 1Interpretation - InterpretationInterpretation

This section provides definitions for terms used in the Act (for example: "agent of a licensee", "betting", "Board", "casino", "licence", "minor", "public lottery", and others).

Section Interpretation Section In this Act, unless the context otherwise requires— “ agent of a licensee ” means an agent appointed or approved in accordance with the conditions of the licence held by the licensee; “ betting ” means making or accepting a bet on— (a) the outcome of a race, competition or other event or process; (b) the likelihood of anything occurring or not occurring; or (c) whether anything is or is not true. “ betting intermediary ” means a person who provides a service designed to enable any other person to make or accept bets; “ Board ” means the National Lotteries and Gaming Regulatory Board; “ casino ” means a private club, or a room in a club, hotel, or other establishment, where gambling takes place or a place where people gamble by playing card games, roulette, or slot machines, which has been issued with a licence under this Act; “ Commissioner ” means the Commissioner General appointed under the Uganda Revenue Authority Act; “ conducting a public lottery ” includes promoting, organising and operating a public lottery ; “ currency point ” has the value assigned to it in Schedule 1 to this Act; “ gaming ” means the playing of a game of chance for winnings in money or money’s worth and for the avoidance of doubt, includes gambling; “ gaming or betting machine or device ” means any equipment or mechanical, electromechanical or electronic contrivance, component or machine; or software used remotely or directly in connection with gaming or betting or any game which affects the result of a wager by determining a win or loss; “ licence ” means a licence issued under this Act; “ lottery ” includes any game, scheme or arrangement, system, plan, promotional competition or device for distributing prizes or property by lot or chance, whether by throwing or casting of dice, tickets, cards, lots, numbers or figures; “ Minister ” means the Minister responsible for finance; “ minor ” means a person below twenty-five years; “ national lottery ” means lottery conducted by or on behalf of the Minister responsible for finance with the view of raising funds for a purpose defined by the Minister ; “ numbers ” include— (a) symbols; (b) a single number or symbol; (c) a group or groups of numbers or of symbols or of numbers and symbols; (d) a combination or combinations of numbers or of symbols or of numbers and symbols; or (e) a distribution or distributions of numbers or of symbols or of numbers and symbols; and a person chooses numbers if the person chooses the numbers personally or if the numbers are chosen for the person; “ pool ” means any competition organised for gain, in which for monetary or other material regard, the public is invited to forecast or tell the result of any game, race, or event and includes a pool operated on the system known as fixed odds betting on the results of that game, race or event; “ pool bet ” means any stake or wager in a pool , whether in money or money’s worth and includes any portion of that stake or wager ; “ prize ” means the prize awarded to the winner of a lottery ; “ promotional competition ” means a lottery , game or contest conducted for the purpose of promoting the sale or use of any goods or services; “ public lottery ” means a lottery conducted in the public interest and for no private gain for a period determined by the Board ; “ wager ” means a sum of money or representative of value that is risked on an occurrence for which the outcome is uncertain.

Section 1Verify source

Part III

Financial and other matters

§ 15Financial and other matters - Funds of BoardProvision

The Board must collect funds and Parliament must appropriate the Board's funds for the Board's purposes; proceeds include the national lottery (less conducting expenses) and licence and application fees; money collected must be remitted to the Consolidated Fund in accordance with the Public Finance Management Act.

Section Funds of Board Section The Board shall collect— The funds of the Board shall be appropriated by Parliament for the purposes of the Board . the proceeds from the national lottery after deducting the expense of conducting the lottery ; and licence , application fees and any other fees. The money collected in subsection (2) shall be remitted to the Consolidated Fund in accordance with the Public Finance Management Act.

Section 15Verify source

§ 16Financial and other matters - Power to open bank accountsProvision

The Board must, with the Minister's approval and in accordance with the Public Finance Management Act, open and maintain bank accounts necessary for its functions and must pay into those accounts money received from Government for the Act's purposes and other money received in exercising its functions.

Section Power to open bank accounts Section The Board shall with the approval of the Minister and in accordance with the Public Finance Management Act open and maintain such bank accounts as are necessary for the exercise of the functions of the Board ; and shall pay into them— all money received from Government for the purposes of this Act; and all other money received by the Board in the exercise of the functions of the Board under this Act.

Section 16Verify source

§ 17Financial and other matters - Borrowing powersProvision

The Board may borrow money from any source in accordance with the Public Finance Management Act to meet its obligations or discharge its functions under this Act.

Section Borrowing powers Section The Board may, in accordance with the Public Finance Management Act, borrow money from any source as may be required for meeting the obligations, or discharging the functions of the Board under this Act.

Section 17Verify source

§ 18Financial and other matters - Estimates of income and expenditureProvision

The Board must prepare and submit to the Minister for approval the Board's estimates of income and expenditure and the operating plan for the next financial year, in accordance with the Public Finance Management Act.

Section Estimates of income and expenditure Section The Board shall in accordance with the Public Finance Management Act cause to be prepared and submitted to the Minister for approval, estimates of the income and expenditure of the Board and the operating plan of the Board for the next financial year.

Section 18Verify source

§ 19Financial and other matters - Financial yearProvision

The Board's financial year runs from 1 July to 30 June of the following year.

Section Financial year Section The financial year of the Board is the period of twelve months commencing on the 1st day of July and ending on the 30th day of June of the following year.

Section 19Verify source

§ 20Financial and other matters - AccountsProvision

The Board must keep books of accounts in accordance with generally accepted accounting practice and prepare an annual financial statement stating the basis of accounting and any significant departures and reasons.

Section Accounts Section The Board shall— keep books of accounts in accordance with generally accepted accounting practice; and prepare an annual financial statement stating the basis of accounting indicating any significant departure from the accounting practice and the reasons for the departure.

Section 20Verify source

§ 21Financial and other matters - Audit of accountsProvision

The Board's accounts must be audited each financial year by the Auditor General or an auditor appointed by the Auditor General; the Board must submit its accounts and estimates to that auditor; the auditor is entitled to access books, vouchers, records and explanations.

Section Audit of accounts Section The accounts of the Board shall, in each financial year, be audited and reported upon by the Auditor General or an auditor appointed by the Auditor General. The Board shall, in accordance with the Public Finance Management Act submit the accounts and estimates of income and expenditure of the Board to the Auditor General or an auditor appointed by the Auditor General. The auditor shall have access to all books of accounts, vouchers and other records of the Board and is entitled to any information and explanation required in relation to those records.

Section 21Verify source

§ 22Financial and other matters - Annual reportProvision

The Board must submit to the Minister an annual report at the end of each financial year including an audited financial statement.

Section Annual report Section The Board , shall at the end of each financial year, submit to the Minister , an annual report on the operations of the Board during the preceding year, which shall include an audited financial statement.

Section 22Verify source

Part V

Casino, gaming or betting licences

§ 26Casino, gaming or betting licences - Casino, gaming or betting licenceProvision

A person must not establish or operate a casino or provide a gaming or betting machine unless they have a licence issued under this Act.

Section Casino, gaming or betting licence Section A person shall not establish or operate a casino or provide a gaming or betting machine without a licence issued under this Act.

Section 26Verify source

§ 27Casino, gaming or betting licences - Board to issue licencesProvision

Section Board to issue licences Section The Board may issue the following operating licences— The Board may issue a casino , gaming or betting licence . a licence to operate a casino , or a casino operating licence ; a licence to provide facilities for playing bingo, or a bingo operating licence ; a licence to provide facilities for betting other than pool betting , or a general betting operating licence ; a licence to provide facilities for pool betting , or a pool betting operating licence ; a licence to act as a betting intermediary , or a betting intermediary operating licence ; a licence to make gaming or betting machines available for use in a gaming or betting centre or a gaming or betting machine general operating licence ; a licence to manufacture, supply, install, adapt, maintain or repair a gaming or betting machine, or a part of a gaming or betting machine or a gaming or betting machine technical operating licence ; or a licence to manufacture, supply, install or adapt gambling software or a gambling software operating licence . The Board may, in accordance with this Act, issue licences to persons employed in a casino or other gaming or betting facility licensed under this Act. The Board may, in accordance with this Act, issue a certificate of suitability of premises to be used as a casino or for other gaming or betting operations. The Board shall approve a franchisee of a licensee before the licensee appoints the franchisee. The Board shall bear the costs of conducting the due diligence. The Board may by regulations prescribe different classes in respect of each category of licence under subsection (2) , in accordance with section 43 . For the avoidance of doubt, two or more licences may be combined and issued in one operating licence .

Section 27Verify source

§ 28Casino, gaming or betting licences - Licence to operate casinoProvision

A licence to operate a casino shall specify the premises to which it applies and the licence may include conditions such as minimum staffing, restrictions on classes of games, or rules for playing games of chance.

Section Licence to operate casino Section The licence may include a condition— A licence to operate a casino shall specify the premises to which the licence applies. specifying the minimum number of persons that may be employed in the casino ; restricting the class of casino game that may be made available; or specifying rules for the playing of a casino game or another game of chance.

Section 28Verify source

§ 29Casino, gaming or betting licences - Suitability of premisesProvision

The Board must, when investigating a casino licence application, consider and approve whether the premises are suitable for casino, gaming or betting activities; the Board may also approve related plans, diagrams and specifications.

Section Suitability of premises Section For the purposes of subsection (1) , the Board may approve plans, diagrams and specifications for— The Board shall at the time of investigating and inquiring into an application for a licence to operate a casino , consider and approve the suitability of the premises for conducting casino and gaming or betting activities. the situation within the casino of gaming or betting tables and gaming or betting equipment, counting rooms, cages and other facilities provided for the operations of the casino ; the communication facilities provided for persons monitoring operations in the casino ; or the position and description of a surveillance system for direct visual monitoring of the operations within the casino .

Section 29Verify source

§ 30Casino, gaming or betting licences - Specific licence conditionsProvision

A licence to operate a casino or provide gaming or betting machines may include conditions specified by the Board in accordance with this Act and its regulations.

Section Specific licence conditions Section A licence to operate a casino or provide gaming or betting machines may include conditions specified by the Board in accordance with this Act and regulations made under this Act.

Section 30Verify source

§ 31Casino, gaming or betting licences - Licensing of certain casino employeesProvision

A casino shall not employ a person to manage the casino or in a managerial capacity; conduct gaming or betting within the casino; move money or chips to patrons or within the casino; or operate, maintain, construct or repair gaming or betting equipment.

Section Licensing of certain casino employees Section A casino shall not employ a person to— manage the casino or in a managerial capacity; conduct gaming or betting within the casino ; move money or chips to patrons or within the casino ; or operate, maintain, construct or repair gaming or betting equipment, The application for a licence for the persons referred to in this section may be made at the time of applying for a casino operating licence . The application shall be in the prescribed form and shall be accompanied by the prescribed fee, the documents evidencing the competence of the person and other information that may be prescribed.

Section 31Verify source

§ 32Casino, gaming or betting licences - Casino games and rulesOffence

The Board may approve casino games and their rules; casino operators must provide game rules on request; operators who allow unapproved games commit an offence with fines, imprisonment and forfeiture.

Section Casino games and rules Section The Board may, by statutory order, approve the games that may be made available in a casino and the rules applying to those games. Without prejudice to subsection (1) , the Board may approve the games in respect of a particular casino at the time of considering the application for a licence to operate a casino . A casino operator shall make a copy of the rules applicable to a game available to a patron, upon request, for inspection. The rules shall be kept or exhibited in a conspicuous place in a casino . An operator of a casino who makes available or allows a game which is not approved to be played in the casino commits an offence and is liable, on conviction, to a fine not exceeding ninety-six currency points or to imprisonment for a term not exceeding four years, or both. Where a court convicts a person under subsection (5) , the court shall, in addition, order the forfeiture to the State of all equipment employed in the commission of the offence.

Section 32Verify source

§ 33Casino, gaming or betting licences - Gaming or betting equipment within casinosProvision

The Board may approve or investigate gaming and betting devices and equipment and may direct a casino operator in writing; a casino operator must keep such equipment in a suitable condition at all times.

Section Gaming or betting equipment within casinos Section The Board may, in writing, approve the gaming or betting devices and equipment for use in a casino . The Board may approve particular devices and equipment or a specified class or description of devices and equipment and may approve the devices and equipment subject to conditions determined by the Board . The Board may investigate the devices and equipment available within a casino or proposed to be available for the purpose of determining the suitability of the devices and equipment for use in a casino . A casino operator shall at all times keep the gaming or betting devices and equipment in a suitable condition. For the purposes of keeping gaming or betting equipment within the casino in a suitable condition, the Board may, in writing, direct a casino operator to repair, rectify or dispose of gaming or betting equipment to the satisfaction of the Board .

Section 33Verify source

Part VI

Specific provisions on gaming or betting machines

§ 34Specific provisions on gaming or betting machines - Specific conditions for gaming or betting machines licenceProvision

A licence to operate or make available gaming or betting machines may include conditions about the number or categories of machines that may be made available for use in accordance with the licence.

Section Specific conditions for gaming or betting machines licence Section A licence to operate or make available gaming or betting machines may include conditions— regarding the number or categories of gaming or betting machines that may be made available for use in accordance with the licence ; and that a specified gaming or betting machine may not be made available for use unless the use of the machine is approved by the Board .

Section 34Verify source

§ 35Specific provisions on gaming or betting machines - Registration of gaming or betting machines or devicesProvision

Every gaming or betting machine or device must be registered with the Board in accordance with this Act.

Section Registration of gaming or betting machines or devices Section Every gaming or betting machine or device shall be registered with the Board in accordance with this Act.

Section 35Verify source

§ 36Specific provisions on gaming or betting machines - National register of gaming or betting machines or devicesProvision

The Board must assign unique registration numbers, record prescribed particulars, and establish and maintain a national register of every gaming or betting machine or device manufactured within or imported into Uganda.

Section National register of gaming or betting machines or devices Section The Board shall— assign a permanent and unique registration number for each machine or device, which number co-relates to— prescribe for each gaming or betting machine or device , record the name, licence number and other particulars of— establish and maintain, in the prescribed manner, a national register of every gaming or betting machine or gaming or betting device manufactured within or imported into Uganda; the name of the manufacturer or importer of that machine or device; the date of manufacture of that machine or device; and the unique serial number assigned to that machine or device by the manufacturer; the registered owner; and any other person who has leased that machine or device.

Section 36Verify source

§ 37Specific provisions on gaming or betting machines - Technical standards for gaming or betting machinesProvision

Section Technical standards for gaming or betting machines Section The standards under subsection (1) may provide for— The Board may— The Board may, determine and set standards in respect of the manufacture, supply, installation, adaptation, maintenance or repair of gaming or betting machines. the nature of a game that a machine is designed to be used to play; the way in which the results of a game are to be determined or presented; the nature of images or information displayed by or on a machine; and the process of establishing results for a specified class of gaming or betting machines. make arrangements with any person for the purposes of testing gaming or betting machines to ensure compliance with the required standards; require the holder of a gaming or betting machine technical operating licence to submit to a test and to produce specified evidence of the result of the test. For the purpose of considering whether to grant an application for a gaming or betting machine operator’s licence , require the holder of or an applicant for a gaming or betting machine technical operating licence to submit a machine to a test in accordance with this section.

Section 37Verify source

§ 38Specific provisions on gaming or betting machines - Gaming or betting software standardsProvision

The Board may set standards for the supply, installation or adaptation of gaming or betting software.

Section Gaming or betting software standards Section The Board may set standards in respect of the supply, installation or adaptation of gaming or betting software.

Section 38Verify source

Part VII

General provisions on licensing

§ 39General provisions on licensing - Minimum capital requirementsProvision

The Minister may, by regulations, prescribe minimum capital requirements for a licence under this Act.

Section Minimum capital requirements Section The Minister may, by regulations, prescribe minimum capital requirements for a licence under this Act.

Section 39Verify source

§ 40General provisions on licensing - BondProvision

The Minister may require certain licensees to provide a security bond; the Board must use that bond to pay specified taxes or persons if the licensee defaults.

Section Bond Section The Minister may, by statutory instrument, require a licensee of a specified category or class of licence to provide a security bond in the nature and amount specified by the Minister . The security bond shall be used by the Board to pay taxes or employees of the licensee or persons participating in any activity organised or provided by the licensee in the case of default.

Section 40Verify source

§ 41General provisions on licensing - Application for licenceProvision

Applications for a licence must be made to the Board and must include specified details (activity and type of licence, applicant or shareholders' ages where applicable, address) and be accompanied by the prescribed fee and prescribed information or documents.

Section Application for licence Section The application shall be in the prescribed form and shall— An application for a licence under this Act shall be made to the Board . specify the activity for which a licence is required and the type of licence ; where the applicant is an individual, state the age of the applicant; where the applicant is a company, the age of the shareholders; specify the address of the applicant; be accompanied by the prescribed fee; and be accompanied by the prescribed information or documents.

Section 41Verify source

§ 42General provisions on licensing - Processing of application by BoardProvision

The Board must examine licence applications, consider suitability and specified factors, decide within sixty days to approve or reject (including partial approvals), notify rejections within fourteen days, report and gazette outcomes, the Chairperson must sign licences recommended for issue, and the Minister prescribes appeal procedure.

Section Processing of application by Board Section In considering an application for a licence under this Act, the Board shall examine the application and— For the purposes of subsection (1)(a) , the Board shall take into account— After investigating and inquiring into the matters stated in the application, the Board shall within sixty days after receiving an application— shall take into account the suitability of the applicant to carry on the activities for which the licence is required; may consider the suitability of any gaming or betting machine proposed to be used in connection with the activities for which the licence is required; or may consider the suitability of any other equipment proposed to be used in connection with the activities for which the licence is required. the integrity of the applicant or of a person relevant to the application; the competence of the applicant or of a person relevant to the application to carry on the licensed activities in a manner consistent with this Act; and the financial and other circumstances of the applicant or of a person relevant to the application, including, the resources likely to be available for the purpose of carrying on the licensed activities. approve the application and issue a licence ; reject the application; or approve the application and issue a licence in respect of one or more of the activities specified in the application and reject the application in respect of the other activities. Where the Board rejects an application in whole or in part, the Board shall, within fourteen days, notify the applicant of the rejection and specify the reasons. A person aggrieved by the decision of the Board shall appeal to the Minister . For the purposes of subsection (3) , the Chairperson shall sign the licence where the Board recommends that a licence may be issued. The Board shall make a report to the Minister on licences issued and applications rejected. The Board shall gazette the licences issued and the applications rejected. The Minister shall prescribe the procedure for appeal under subsection (5) .

Section 42Verify source

§ 43General provisions on licensing - General licence conditionsProvision

The Minister may, by regulations, specify conditions to be attached to licences.

Section General licence conditions Section The Minister may, by regulations, specify the conditions to be attached to— For the purposes of subsection (1)(b) a class may be defined wholly or partly by reference to— A condition may have the effect of restricting the activities that may be carried on by the holder of the licence by referring to— For the purposes of this section, “equipment” includes— each operating licence ; or each operating licence falling within a specified class. the nature of the licensed activities; the circumstances in which the licensed activities are carried out; or the nature or circumstances of the licensee or of another person involved or likely to be involved in the conduct of the licensed activities. the nature of the activities; the circumstances or extent to which they are carried out; the facilities that shall be provided in connection with the licensed activities; the manner in which facilities are provided; the number of persons that may be employed to provide the facilities; the financial resources available for particular purposes to the person providing the facilities; maintaining financial reserves to cater for potential liabilities; advertising or describing the licensed activities; recording the identity of users of the licensed activities; the nature, number and specification of equipment to be used in connection with the licensed activities; or the premises where the licensed activities may be carried out. a computer; a device for the playing of a casino game; and any other piece of equipment but does not include a gaming or betting machine.

Section 43Verify source

§ 44General provisions on licensing - Form of licenceProvision

An operating licence must be in the prescribed form and must specify the person to whom it is issued, the period of validity, and any condition attached to the licence.

Section Form of licence Section An operating licence shall be in the prescribed form and shall specify— the person to whom the operating licence is issued; the period during which the operating licence is valid; and any condition attached to a licence under this Act or prescribed by statutory instrument.

Section 44Verify source

§ 45General provisions on licensing - Duration of licenceProvision

A licence issued under this Act remains valid until 31 December of the year it is issued.

Section Duration of licence Section Every licence issued under this Act is valid until the 31st day of December of the year in which the licence is issued.

Section 45Verify source

§ 46General provisions on licensing - Suspension and revocation of licenceProvision

Section Suspension and revocation of licence Section Without prejudice to the general effect of subsection (1) , the Board may suspend or revoke a licence on the following grounds— After considering any representations made by the licence holder, the Board may— Where the Board is satisfied that the measures under subsection (4) are not sufficient, the Board may recommend to the Minister to— The Board may suspend or revoke a licence issued under this Act. serious and repeated breach of the licence conditions; or any fraud or intentional misrepresentation by the person who applied for the licence . Before suspending or revoking a licence , the Board shall give the licence holder fourteen days' written notice with reasons of the intended recommendation for suspension or revocation, during which the licence holder shall have an opportunity to make representations to the Board . prescribe a time during which the licence holder is required to remedy the offending act or conduct; or require the licence holder to pay a fine not exceeding ninety-six currency points. suspend the licence for a specified period of time; or revoke the licence .

Section 46Verify source

§ 47General provisions on licensing - Renewal of licenceProvision

An application to renew a licence must be made at least two months before the licence expires.

Section Renewal of licence Section An application for renewal of a licence issued under this Act shall be made at least two months before the expiry of the licence .

Section 47Verify source

Part VIII

Taxation of casinos, gaming or betting activities

§ 48Taxation of casinos, gaming or betting activities - Tax on casinos, gaming or bettingProvision

Licensed casino, gaming or betting operators must pay a gaming tax at the rate in Schedule 4.

Section Tax on casinos, gaming or betting Section An operator of a casino , gaming or betting activity issued with a licence under this Act shall, in addition to taxes prescribed by law, pay a gaming tax at the rate prescribed in Schedule 4 to this Act. The amount of tax levied under subsection (1) , the intervals and the time within which the tax shall be paid shall be determined by the Minister .

Section 48Verify source

§ 49Taxation of casinos, gaming or betting activities - Interest on unpaid taxProvision

Persons who fail to pay tax by the due date must pay interest at two per cent of the outstanding amount for each week or part of a week the tax remains unpaid.

Section Interest on unpaid tax Section Any person who does not pay tax due on the due date shall, in addition to the tax, pay interest equal to two per cent of the outstanding amount for each week or part of the week that the tax remains unpaid. Any interest due and payable under subsection (1) which exceeds the aggregate of the principal tax and penal tax is waived.

Section 49Verify source

§ 50Taxation of casinos, gaming or betting activities - ReturnsProvision

A taxable person must lodge a tax return with the Commissioner for each tax determined under section 48 by the 15th day of the following month.

Section Returns Section A taxable person shall lodge a tax return with the Commissioner for each tax determined under section 48 by the 15th day of the following month. The tax return shall be in a form prescribed by the Commissioner .

Section 50Verify source

§ 51Taxation of casinos, gaming or betting activities - AssessmentProvision

The Commissioner may assess the tax payable in certain situations; if making an assessment under subsection (2)(b) the Commissioner must state the reasons for being not satisfied.

Section Assessment Section The Commissioner may make an assessment of the tax payable where— A tax return submitted by a promoter, a principal or a person licensed under this Act shall be treated as a self-assessment issued by the Commissioner . a tax payer defaults in furnishing a return under this Act; or the Commissioner is not satisfied by a return made by a promoter or principal or a person licensed under this Act. Where the Commissioner makes an assessment under subsection (2)(b) , the Commissioner shall state the reasons why the Commissioner is not satisfied.

Section 51Verify source

§ 52Taxation of casinos, gaming or betting activities - Objection to assessmentAmendment

Persons may object to tax assessments within forty-five days; the Commissioner must consider objections and may allow and amend or reject and maintain assessments; partial objectors must pay undisputed tax or a lesser amount determined by the Commissioner until determination.

Section Objection to assessment Section The Commissioner shall consider the objection and may— A person may object to an assessment within forty-five days from the date the assessment is served on that person. The objection shall be addressed to the Commissioner and shall state the grounds on which the objection is based. allow the objection and amend the assessment; or reject the objection and maintain the assessment. Where a person objects to an assessment in part, the person shall pay the tax which is not in dispute or a lesser amount determined by the Commissioner , until the objection is determined.

Section 52Verify source

§ 53Taxation of casinos, gaming or betting activities - Remission of taxProvision

The Commissioner may refer a taxpayer’s case to the Minister if the Commissioner believes the tax cannot be effectively recovered; the Minister may remit or write off the tax if satisfied it cannot be effectively recovered.

Section Remission of tax Section The Commissioner may refer a taxpayer’s case to the Minister , where the Commissioner is of the opinion that the tax due or any part of the tax cannot be effectively recovered due to hardship, impossibility, undue difficulty or the excessive cost of recovery. Where the Minister is satisfied that the tax due in respect of the case referred by the Commissioner cannot be effectively recovered, the Minister may remit or write off the tax.

Section 53Verify source

§ 54Taxation of casinos, gaming or betting activities - Recovery of unpaid tax and interestProvision

The Commissioner may recover tax due and any interest, and such tax and interest are a debt recoverable as a civil debt; the Commissioner may take measures including sealing premises, issuing agency notices, distress proceedings, and entering premises under a distress order.

Section Recovery of unpaid tax and interest Section Without prejudice to subsection (1) , the Commissioner may recover tax due and any interest by— Tax due and any interest in respect of the tax is a debt due to the Government and may be recovered as a civil debt. sealing the premises used by the principal, agent or a person licensed under this Act for the purposes of a casino or gaming or betting ; an agency notice requiring any person owing or holding money for or on behalf of the taxpayer (principal or agent) to pay the money to the Commissioner ; or distress proceedings on the financial, movable or immovable property of the taxpayer. For the purposes of subsection (2)(b) , a person making a payment to the Commissioner in accordance with a notice issued by the Commissioner shall be taken as acting under the authority of the person liable to pay the tax and is absolved in respect of the amount paid. The Commissioner may at any time enter any premises or house specified in the distress order.

Section 54Verify source

§ 55Taxation of casinos, gaming or betting activities - Penal taxProvision

Persons who fail to lodge tax returns on time or fail to maintain proper records are liable to specified penal taxes; penal taxes may be refunded if the related tax is refunded.

Section Penal tax Section A person who fails to lodge a tax return within the time specified under this Act is liable to a penal tax of ten currency points. A person who fails to maintain proper records in accordance with regulations made under this Act is liable to a penal tax equal to double the amount of the tax payable. Where a person pays a penal tax under this section and the tax to which it relates is refunded, the penal tax or the part which relates to the tax refunded shall be refunded.

Section 55Verify source

§ 56Taxation of casinos, gaming or betting activities - Commissioner to collect taxProvision

The Commissioner must collect all tax required to be paid under this Act.

Section Commissioner to collect tax Section The Commissioner shall collect all the tax required to be paid under this Act.

Section 56Verify source

Legislative relationships

2 referenced instruments

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1 instrument

Board under this Act
Section 17

G–M

1 instrument

Minister and in accordance with the Public Finance Management Act
Section 16

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31 Dec 2023 · currentEnglish · Repealed

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