Gaming Tax Act 1972

Original Language Title: Gaming Tax Act 1972

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065b.fm law REPRINT MALAYSIA PUBLISHED by the COMMISSIONER of law revision, UNDER the AUTHORITY of law REVISION ACT 1968 in COLLABORATION with MALAYAN LAW JOURNAL SDN BHD and PERCETAKAN NASIONAL MALAYSIA BHD 2006 Act GAMBLING TAX ACT 1972 65 Contain all amendments to 1 January 2006 065b.fm Page 1 Friday, March 31, 2006 6:43 PM PREPARED for PUBLICATION by the MALAYAN LAW JOURNAL SDN BHD and PRINTED by PERCETAKAN NASIONAL MALAYSIA BERHAD KUALA LUMPUR BRANCH 2006 2 GAMBLING TAX ACT 1972
The Date Of Royal Assent............ February 26, 1972, the date of publication in the Gazette......... 29 February 1972 REPRINT BEFORE Reprinting the first......... 1993 Reprint the second......... 1999 065b.fm Page 2 Friday, March 31, 2006 6:43 PM 3 laws of MALAYSIA Act 65 of GAMBLING TAX ACT SECTION ORDER 1972 section 1. Short title and application 2. 3 gambling tax. Amendments to the law gambling TABLE 065b.fm Page 3 Friday, March 31, 2006 6:43 PM 065b.fm Page 4 Friday, March 31, 2006 6:43 PM 5 laws of MALAYSIA Act 65 of GAMBLING TAX ACT 1972 an act to make provision to impose tax gambling and for other matters related thereto.
[March 1, 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 Gambling Tax Act 1972 and shall apply throughout Malaysia.
Gambling tax 2. (1) the Minister of finance may by order published in the Gazette impose a gambling tax in respect of the amount of money paid by anyone as a betting or an investment in respect of any gaming allowed under any law relating to gambling that is currently in effect.
(2) a gambling tax imposed under subsection (1) shall be paid by the person making the bet or investment and shall be collected by the organisers of gambling allowed and shall be paid into the Federal revenue.
(3) the Minister of finance may make regulations for the purpose of carrying out or enforcing the provisions of this section.
065b.fm Page 5 Friday, March 31, 2006 6:43 PM 6 laws of Malaysia ACT 65 (4) for the purposes of this Act — (a) any person who makes any payment to the organiser to get chip or other items to be used for making bets or investments in respect of any gaming shall be deemed to have made bets or investments and the amount so paid shall be deemed to be the amount paid as a bet or investment; and (b) the expression "organizers" that can include a person's agent or employee of the gambling organizers.
Amendments to gambling laws 3. Betting Duties Act and restore Tagan 1948 [Act 201], * Lottery Board Act community services and welfare of 1950-62 [Act 252] Lottery Act 1952 [Act 288], Act racing (Totalisator Board) Act 1961 [Act 494], Pool betting Act 1967 [Act 384], Betting Duty Ordinance and Take Tagan Sabah [Chapter 13] and Gambling Ordinance Sarawak [Chapter 138] each hereby amended as set out in the Schedule hereto is.
TABLE [section 3] i. BETTING DUTY ACT and RESTORE TAGAN 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) and replace it with the words "a duty which shall be such"; and * NOTE — Lottery Board Act community services and welfare of 1950-62 [Act 252] has now been removed – see section 3 of the Act 470.
065b.fm Page 6 Friday, March 31, 2006 6:43 PM Gaming 7 (b) by deleting the words "such duty, being not more than thirty" appearing in subsection (2) and replace it with the words "a duty which shall be such".
II. The LOTTERY BOARD ACT COMMUNITY SERVICES AND WELFARE of 1950-62 Repeal and replacement of section 20 1. Section 20 of the above Act is hereby repealed and replaced by the new section that follows — "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 fixed by order published in the Gazette; the said duty shall be shown by the Board into the Consolidated Fund of the Federation. ".
III. The LOTTERY ACT 1952 amendment of section 8 1. Subsection 8 (1) in the above Act is hereby amended — (a) by deleting the words "of twenty per centum" appearing therein; and (b) by inserting commas and the word, "which duty shall be such per centum of the said total amount as the Minister of Finance may from time to time fixed by order published in the Gazette" after digit "7" only found it.
IV. ACT racing (TOTALISATOR BOARD) 1961 Amendment subsection 17 (1) 1. Conditions to subsection 17 (1) in the above Act is hereby amended — (a) by substituting a semicolon that appears at the end of paragraph (ii) in such conditions with the full stop; and (b) to revoke paragraph (iii) in such conditions.
065b.fm Page 7 Friday, March 31, 2006 6:43 PM 8 laws of Malaysia ACT 65 v. POOL BETTING ACT 1967 amendment of section 4 1. Section 4 of the above Act is hereby amended by deleting the word "Yang di-Pertuan Agong" appearing in subsection (2) and replace it with the word "Minister".
Amendment of section 28 2. Section 28 in the above Act is hereby amended by deleting the word "Yang di-Pertuan Agong" appearing in it and replace it with the word "Minister".
Vi. the BETTING DUTY ORDINANCE and TAKE TAGAN SABAH amendment of section 3 1. Section 3 of the above Ordinance is hereby amended — (a) by deleting the words "two and a half per centum of the amount of the bet" appearing in subsection (1) and replace it with the words "such per centum of the amount of the bet as the Minister may from time to time fixed 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 prizes" appearing in subsection (2) and replace it with the words "such per centum of the amount contributed towards such sweepstake prizes as the Minister may from time to time fixed by order published in the Gazette".
Repeal of section 8A 2. Section 8A in the above Ordinance is hereby repealed.
VII. GAMBLING ORDINANCE SARAWAK amendment of section 27 1. Section 27 in the above Ordinance is hereby amended — (a) by deleting the words "Governor in Council" in line one in subsection (1) and replace it with the words "Minister of Finance";
065b.fm Page 8 Friday, March 31, 2006 6:43 PM Gaming 9 (b) by substituting the word "may" in line one in subsection (2) with the word "shall";
(c) by deleting the comma and the word ", not exceeding twenty per cent of" appearing in subsection (2) and replace it with the word "on";
(d) by inserting the following immediately after the word "Government" appearing in subsection (2) — "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 fixed by order published in the Gazette;";
(e) by replacing the full stop overlay that appears immediately after the word "evasion of the payment thereof" in subsection (2) with the full stop;
(f) to abolish the conditions of subsection (2); and (g) to abolish subsection (5).
065b.fm Page 9 Friday, March 31, 2006 6:43 PM 10 laws of MALAYSIA Act 65 of GAMBLING TAX ACT 1972 LIST AMENDMENT of laws that amend the short title effect from Gambling Tax Act A272 Act (Amendment) 1975 01-02-1975 065b.fm Page 10 Friday, March 31, 2006 6:43 PM 11 laws of MALAYSIA Act 65 of GAMBLING TAX ACT 1972 LIST of the SECTION AMENDED Section Power amend with effect from 2 A272 Act 01-02-1975 065b.fm Page 11 Friday , March 31, 2006 6:43 PM