Key requirements
For scheduled lotteries, file within fifteen days after the lottery date. Failure to submit Form PL-R and the required audited documents can lead to an estimated assessment, composition or court action. Pay an estimated assessment within one month even if disputed; an objection must be filed within fourteen days of the notice with the outstanding return and audited financial statements. Paying a composition amount alone does not clear the filing obligation. The page describes composition up to S$2,500 and a court fine up to S$5,000 for each offence. Keep proof of both filing and payment.
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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