BETTING AND SWEEPSTAKE DUTIES ACT
1948
(Act 201)
First enacted … … … … … … 1948 (Ordinance No. 6 of 1948)
Revised … … … … … … … 1978 (Act 201 w.e.f. 15 February 1978)
ARRANGEMENT OF SECTIONS
Section
1. Short title and application
1a. Interpretation
2. Duty on bets and sweepstakes
3. Statement by promoter
4. Production of documents
5. Duty payable to be a debt due to the Government of Malaysia
6. Saving
7. Penalty
An Act relating to duties on betting and sweepstakes.
1. Short title and application
(1) This Act may be cited as the Betting and Sweepstake Duties Act 1948.
(2) This Act shall apply throughout Malaysia.
1a. Interpretation
In this Act, unless the context otherwise requires—
“the Board” means the Totalisator Board established by the Racing (Totalisator Board) Act
1961 [Act 494];
“the promoter” means the Board, or the secretary of the racing club or association which has
promoted any totalisator, pari-mutuel or sweepstake, as the circumstances may require.
2. Duty on bets and sweepstakes
(1) On every bet made on any totalisator or pari-mutuel promoted by the Board or any
racing club established in Malaysia or association in accordance with any approved scheme
under section 16 of the Racing (Totalisator Board) Act 1961, there shall be charged a duty which
shall be such per centum of the amount of the bet as the Minister of Finance may from time to
time fix by order published in the Gazette.
(2) On every sweepstake promoted by any racing club established in Malaysia or
association on the result of a horse race or other race, whether such race takes place in, or
outside Malaysia, there shall be charged a duty which shall be such per centum of the amount
contributed towards such sweepstake, as the Minister of Finance may from time to time fix by
order published in the Gazette.
3. Statement by promoter
(1) The promoter shall draw up a statement of the amounts received as bets on each race
and of the amounts contributed to each sweepstake and shall, as may by the Collector of Stamp
Duties in each case be determined, either affix thereto adhesive stamps to the value of the duty
chargeable under section 2, or pay the amount of duty so chargeable in lawful currency of
Malaysia.
(2) The statement referred to in subsection (1) shall be delivered to the Collector:
(a) in the case of bets made on any totalisator or pari-mutuel, within fifteen days after
the last day of the race meeting at which such bets were made, or
(b) in the case of a sweepstake, within seven days after the day on which the
sweepstake was closed,
and the Collector shall, if he has required the duty to be paid by means of adhesive stamps,
cancel the stamps, or, if he has required the duty to be paid in lawful currency of Malaysia, issue
a receipt for the amount paid.
(3) (Repealed).
4. Production of documents
The Collector of Stamp Duties may at all reasonable times require the production of any books,
accounts, vouchers or other documents relating to any totalisator, pari-mutuel or sweepstake
promoted by the Board or by any racing club or association.
5. Duty payable to be a debt due to the Government of Malaysia
(1) The duty required to be paid under this Act shall be a debt due to the Government of
Malaysia and shall be recoverable by any of the ways and means in force for the time being for
the recovery of debts due to the Government.
(2) The amount of any duty due under this section shall be included among the debts which
under section 43 of the Bankruptcy Act 1967 [Act 360], or section 292 of the Companies Act
1965 [Act 125], are to be paid in priority to all other debts in the distribution of the property of a
bankrupt or a person dying insolvent or in the winding up of an insolvent company, as the case
may be.
6. Saving
Save in respect of a sweepstake promoted by a racing club established in Malaysia on the result
of a horse race nothing in this Act shall be deemed to permit or enable any person to take part in
any sweepstake promoted by a club, association or society of which he is not a member.
7. Penalty
(1) If the promoter fails to deliver the statements to the Collector of Stamp Duties as
provided in section 3, he shall be liable to a fine not exceeding five hundred ringgit.
(2) If the promoter, with intent to evade the duty chargeable under this Act draws up a
statement referred to in section 3 which is false in any material particular he shall be liable to a
fine not exceeding one thousand ringgit or four times the amount of the duty payable, whichever
is higher.
Thursday, September 6, 2007
BETTING & SWEEPSTAKE DUTIES ACT 1948
BETTING AND SWEEPSTAKE DUTIES ACT
1948
(Act 201)
First enacted … … … … … … 1948 (Ordinance No. 6 of 1948)
Revised … … … … … … … 1978 (Act 201 w.e.f. 15 February 1978)
ARRANGEMENT OF SECTIONS
Section
1. Short title and application
1a. Interpretation
2. Duty on bets and sweepstakes
3. Statement by promoter
4. Production of documents
5. Duty payable to be a debt due to the Government of Malaysia
6. Saving
7. Penalty
An Act relating to duties on betting and sweepstakes.
1. Short title and application
(1) This Act may be cited as the Betting and Sweepstake Duties Act 1948.
(2) This Act shall apply throughout Malaysia.
1a. Interpretation
In this Act, unless the context otherwise requires—
“the Board” means the Totalisator Board established by the Racing (Totalisator Board) Act
1961 [Act 494];
“the promoter” means the Board, or the secretary of the racing club or association which has
promoted any totalisator, pari-mutuel or sweepstake, as the circumstances may require.
2. Duty on bets and sweepstakes
(1) On every bet made on any totalisator or pari-mutuel promoted by the Board or any
racing club established in Malaysia or association in accordance with any approved scheme
under section 16 of the Racing (Totalisator Board) Act 1961, there shall be charged a duty which
shall be such per centum of the amount of the bet as the Minister of Finance may from time to
time fix by order published in the Gazette.
(2) On every sweepstake promoted by any racing club established in Malaysia or
association on the result of a horse race or other race, whether such race takes place in, or
outside Malaysia, there shall be charged a duty which shall be such per centum of the amount
contributed towards such sweepstake, as the Minister of Finance may from time to time fix by
order published in the Gazette.
3. Statement by promoter
(1) The promoter shall draw up a statement of the amounts received as bets on each race
and of the amounts contributed to each sweepstake and shall, as may by the Collector of Stamp
Duties in each case be determined, either affix thereto adhesive stamps to the value of the duty
chargeable under section 2, or pay the amount of duty so chargeable in lawful currency of
Malaysia.
(2) The statement referred to in subsection (1) shall be delivered to the Collector:
(a) in the case of bets made on any totalisator or pari-mutuel, within fifteen days after
the last day of the race meeting at which such bets were made, or
(b) in the case of a sweepstake, within seven days after the day on which the
sweepstake was closed,
and the Collector shall, if he has required the duty to be paid by means of adhesive stamps,
cancel the stamps, or, if he has required the duty to be paid in lawful currency of Malaysia, issue
a receipt for the amount paid.
(3) (Repealed).
4. Production of documents
The Collector of Stamp Duties may at all reasonable times require the production of any books,
accounts, vouchers or other documents relating to any totalisator, pari-mutuel or sweepstake
promoted by the Board or by any racing club or association.
5. Duty payable to be a debt due to the Government of Malaysia
(1) The duty required to be paid under this Act shall be a debt due to the Government of
Malaysia and shall be recoverable by any of the ways and means in force for the time being for
the recovery of debts due to the Government.
(2) The amount of any duty due under this section shall be included among the debts which
under section 43 of the Bankruptcy Act 1967 [Act 360], or section 292 of the Companies Act
1965 [Act 125], are to be paid in priority to all other debts in the distribution of the property of a
bankrupt or a person dying insolvent or in the winding up of an insolvent company, as the case
may be.
6. Saving
Save in respect of a sweepstake promoted by a racing club established in Malaysia on the result
of a horse race nothing in this Act shall be deemed to permit or enable any person to take part in
any sweepstake promoted by a club, association or society of which he is not a member.
7. Penalty
(1) If the promoter fails to deliver the statements to the Collector of Stamp Duties as
provided in section 3, he shall be liable to a fine not exceeding five hundred ringgit.
(2) If the promoter, with intent to evade the duty chargeable under this Act draws up a
statement referred to in section 3 which is false in any material particular he shall be liable to a
fine not exceeding one thousand ringgit or four times the amount of the duty payable, whichever
is higher.
1948
(Act 201)
First enacted … … … … … … 1948 (Ordinance No. 6 of 1948)
Revised … … … … … … … 1978 (Act 201 w.e.f. 15 February 1978)
ARRANGEMENT OF SECTIONS
Section
1. Short title and application
1a. Interpretation
2. Duty on bets and sweepstakes
3. Statement by promoter
4. Production of documents
5. Duty payable to be a debt due to the Government of Malaysia
6. Saving
7. Penalty
An Act relating to duties on betting and sweepstakes.
1. Short title and application
(1) This Act may be cited as the Betting and Sweepstake Duties Act 1948.
(2) This Act shall apply throughout Malaysia.
1a. Interpretation
In this Act, unless the context otherwise requires—
“the Board” means the Totalisator Board established by the Racing (Totalisator Board) Act
1961 [Act 494];
“the promoter” means the Board, or the secretary of the racing club or association which has
promoted any totalisator, pari-mutuel or sweepstake, as the circumstances may require.
2. Duty on bets and sweepstakes
(1) On every bet made on any totalisator or pari-mutuel promoted by the Board or any
racing club established in Malaysia or association in accordance with any approved scheme
under section 16 of the Racing (Totalisator Board) Act 1961, there shall be charged a duty which
shall be such per centum of the amount of the bet as the Minister of Finance may from time to
time fix by order published in the Gazette.
(2) On every sweepstake promoted by any racing club established in Malaysia or
association on the result of a horse race or other race, whether such race takes place in, or
outside Malaysia, there shall be charged a duty which shall be such per centum of the amount
contributed towards such sweepstake, as the Minister of Finance may from time to time fix by
order published in the Gazette.
3. Statement by promoter
(1) The promoter shall draw up a statement of the amounts received as bets on each race
and of the amounts contributed to each sweepstake and shall, as may by the Collector of Stamp
Duties in each case be determined, either affix thereto adhesive stamps to the value of the duty
chargeable under section 2, or pay the amount of duty so chargeable in lawful currency of
Malaysia.
(2) The statement referred to in subsection (1) shall be delivered to the Collector:
(a) in the case of bets made on any totalisator or pari-mutuel, within fifteen days after
the last day of the race meeting at which such bets were made, or
(b) in the case of a sweepstake, within seven days after the day on which the
sweepstake was closed,
and the Collector shall, if he has required the duty to be paid by means of adhesive stamps,
cancel the stamps, or, if he has required the duty to be paid in lawful currency of Malaysia, issue
a receipt for the amount paid.
(3) (Repealed).
4. Production of documents
The Collector of Stamp Duties may at all reasonable times require the production of any books,
accounts, vouchers or other documents relating to any totalisator, pari-mutuel or sweepstake
promoted by the Board or by any racing club or association.
5. Duty payable to be a debt due to the Government of Malaysia
(1) The duty required to be paid under this Act shall be a debt due to the Government of
Malaysia and shall be recoverable by any of the ways and means in force for the time being for
the recovery of debts due to the Government.
(2) The amount of any duty due under this section shall be included among the debts which
under section 43 of the Bankruptcy Act 1967 [Act 360], or section 292 of the Companies Act
1965 [Act 125], are to be paid in priority to all other debts in the distribution of the property of a
bankrupt or a person dying insolvent or in the winding up of an insolvent company, as the case
may be.
6. Saving
Save in respect of a sweepstake promoted by a racing club established in Malaysia on the result
of a horse race nothing in this Act shall be deemed to permit or enable any person to take part in
any sweepstake promoted by a club, association or society of which he is not a member.
7. Penalty
(1) If the promoter fails to deliver the statements to the Collector of Stamp Duties as
provided in section 3, he shall be liable to a fine not exceeding five hundred ringgit.
(2) If the promoter, with intent to evade the duty chargeable under this Act draws up a
statement referred to in section 3 which is false in any material particular he shall be liable to a
fine not exceeding one thousand ringgit or four times the amount of the duty payable, whichever
is higher.
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