65 - GAMING TAX ACT 1972

065e.fm Page 1 Friday, March 31, 2006 4:04 PM LAWS OF MALAYSIA REPRINT Act 65 GAMING TAX ACT 1972 Incorporating all amendments up to 1 January 2006 PUBLISHED BY THE COMMISSIONER OF LAW REVISION, MALAYSIA UNDER THE AUTHORITY OF THE REVISION OF LAWS ACT 1968 IN COLLABORATION WITH MALAYAN LAW JOURNAL SDN BHD AND PERCETAKAN NASIONAL MALAYSIA BHD 2006 065e.fm Page 2 Friday, March 31, 2006 4:04 PM 2 GAMING TAX ACT 1972 Date of Royal Assent … … … … 26 February 1972 Date of publication in the Gazette … … 29 February 1972 PREVIOUS REPRINTS First Reprint … … … … … 1993 Second Reprint … … … … 1999 PREPARED FOR PUBLICATION BY MALAYAN LAW JOURNAL SDN BHD AND PRINTED BY PERCETAKAN NASIONAL MALAYSIA BERHAD KUALA LUMPUR BRANCH 2006 065e.fm Page 3 Friday, March 31, 2006 4:04 PM 3 LAWS OF MALAYSIA Act 65 GAMING TAX ACT 1972 ARRANGEMENT OF SECTIONS Section 1. Short title and application 2. Gaming tax 3. Amendments to gaming laws SCHEDULE 065e.fm Page 4 Friday, March 31, 2006 4:04 PM 065e.fm Page 5 Friday, March 31, 2006 4:04 PM 5 LAWS OF MALAYSIA Act 65 GAMING TAX ACT 1972 An Act to provide for the imposition of gaming tax and for other matters connected therewith. [1 March 1972] BE IT ENACTED by the Seri Paduka Baginda Yang di-Pertuan Agong with the advice and consent of the Dewan Negara and Dewan Rakyat in Parliament assembled, and by the authority of the same, as follows: Short title and application 1. This Act may be cited as the Gaming Tax Act 1972 and shall apply throughout Malaysia. Gaming tax 2. (1) The Minister of Finance may by order published in the Gazette impose a gaming tax in respect of the amount paid by any person as a bet or an investment in respect of any gaming authorized under any law relating to gaming for the time being in force. (2) A gaming tax imposed under subsection (1) shall be paid by the person making the bet or the investment and shall be collected by the promoter of the gaming so authorized and shall be paid into the revenue of the Federation. (3) The Minister of Finance may make regulations for the purpose of carrying out or giving effect to the provisions of this section. (4) For the purpose of this Act— (a) any person making any payment to the promoter for chips or other articles to be used for making a bet or an investment in respect of any gaming shall be 065e.fm Page 6 Friday, March 31, 2006 4:04 PM 6 Laws of Malaysia ACT 65 deemed to have made a bet or an investment and the amount so paid shall be deemed to be an amount paid as a bet or an investment; and (b) the expression “promoter” includes any agent or employee of the promoter of the gaming. Amendments to gaming laws 3. The Betting and Sweepstake Duties Act 1948 [Act 201], the *Social and Welfare Services Lotteries Board Act 1950-62 [Act 252], the Lotteries Act 1952 [Act 288], the Racing (Totalisator Board) Act 1961 [Act 494], the Pool Betting Act 1967 [Act 384], the Betting and Sweepstake Duties Ordinance of Sabah [Cap. 13] and the Gambling Ordinance of Sarawak [Cap. 138] are hereby amended as respectively specified in the Schedule hereto. SCHEDULE [Section 3] I. BETTING AND SWEEPSTAKE DUTIES ACT 1948 Amendment of section 2 1. Section 2 of the above Act is hereby amended— (a) by deleting the words “such duty, being not more than twenty” appearing in subsection (1) thereof and substituting therefor the words “a duty which shall be such”; and (b) by deleting the words “such duty, being not more than thirty” appearing in subsection (2) thereof and substituting therefor the words “a duty which shall be such”. II. SOCIAL AND WELFARE SERVICES LOTTERIES BOARD ACT 1950-62 Repeal and replacement of section 20 1. Section 20 of the above Act is hereby repealed and the following new section substituted therefor— *NOTE—The Social and Welfare Services Lotteries Board Act 1950–62 [Act 252] has been repealed — see section 3 of Act 470. 065e.fm Page 7 Friday, March 31, 2006 4:04 PM Gaming Tax 7 “Duty 20. There shall be charged upon the total amount raised by each lottery promoted by the Board under the provisions of section 8 a duty of such per centum of the said total amount as the Minister of Finance may from time to time fix by order published in the Gazette; the said duty shall be payable by the Board into the Consolidated Fund of the Federation.”. III. LOTTERIES ACT 1952 Amendment of section 8 1. Subsection 8(1) of the above Act is hereby amended— (a) by deleting the words “of twenty per centum” appearing therein; and (b) by inserting immediately after the figure “7” appearing therein the comma and words “, which duty shall be such per centum of the said total amount as the Minister of Finance may from time to time fix by order published in the Gazette.”. IV. RACING (TOTALISATOR BOARD) ACT 1961 Amendment of subsection 17(1) 1. The proviso of subsection 17(1) of the above Act is hereby amended— (a) by substituting a full stop for the semi colon appearing at the end of paragraph (ii) of the said proviso; and (b) by repealing paragraph (iii) of the said proviso. V. POOL BETTING ACT 1967 Amendment of section 4 1. Section 4 of the above Act is hereby amended by deleting the words “Yang di- Pertuan Agong” appearing in subsection (2) thereof and substituting therefor the word “Minister”. Amendment of section 28 2. Section 28 of the above Act is hereby amended by deleting the words “Yang di- Pertuan Agong” appearing therein and substituting therefor the word “Minister”. VI. BETTING AND SWEEPSTAKE DUTIES ORDINANCE OF SABAH Amendment of section 3 1. Section 3 of the above Ordinance is hereby amended— 065e.fm Page 8 Friday, March 31, 2006 4:04 PM 8 Laws of Malaysia ACT 65 (a) by deleting the words “two and a half per centum of the amount of the bet” appearing in subsection (1) thereof and substituting therefor the words “such per centum of the amount of the bet as the Minister may from time to time fix by order published in the Gazette”; and (b) by deleting the words “seven and a half per centum of the amount contributed towards such sweepstake” appearing in subsection (2) thereof and substituting therefor the words “such per centum of the amount contributed towards such sweepstake as the Minister may from time to time fix by order published in the Gazette”. Repeal of section 8A 2. Section 8A of the above Ordinance is hereby repealed. VII. GAMBLING ORDINANCE OF SARAWAK Amendment of section 27 1. Section 27 of the above Ordinance is hereby amended— (a) by deleting the words “Governor in Council” appearing in line one of subsection (1) thereof and substituting therefor the words “Minister of Finance”; (b) by substituting the word “shall” for the word “may” appearing in line one of subsection (2) thereof; (c) by deleting the comma and words “, not exceeding twenty per cent of” appearing in subsection (2) thereof and substituting therefor the word “on”; (d) by inserting immediately after the word “Government” appearing in subsection (2) thereof the following— “of Malaysia, and that the said tax shall be such per centum of the amount of the said gross receipts as the Minister of Finance may from time to time fix by order published in the Gazette;”; (e) by substituting a full stop for the colon appearing immediately after the words “evasion of the payment thereof” in subsection (2) thereof; (f) by repealing the proviso to subsection (2) thereof; and (g) by repealing subsection (5) thereof. 065e.fm Page 9 Friday, March 31, 2006 4:04 PM 9 LAWS OF MALAYSIA Act 65 GAMING TAX ACT 1972 LIST OF AMENDMENTS Amending law Short title In force from Act A272 Gaming Tax (Amendment) Act 1975 01-02-1975 065e.fm Page 10 Friday, March 31, 2006 4:04 PM 10 LAWS OF MALAYSIA Act 65 GAMING TAX ACT 1972 LIST OF SECTIONS AMENDED Section Amending authority In force from 2 Act A272 01-02-1975