### Betting Duty Regulations 《博彩稅規例》

1. Citation
These regulations may be cited as the Betting Duty Regulations.

2. Interpretation
In these regulations, unless the context otherwise requires—
cash-sweep (現金彩票活動) means any cash-sweep conducted by a club with the permission of the Secretary under section 2 of the Ordinance; (L.N. 362 of 1997; 17 of 2006 s. 23)
lottery (獎券活動) means a lottery conducted by a lottery conductor under section 6X of the Ordinance; (29 of 2003 s. 18)
qualified person (合資格人士) means a person who is not prohibited under section 20AAZZR of the Accounting and Financial Reporting Council Ordinance (Cap. 588) from holding any appointment as an auditor of a company and is not disqualified under section 393 of the Companies Ordinance (Cap. 622). (17 of 2006 s. 23; 28 of 2012 ss. 912 & 920; L.N. 66 of 2022)
(29 of 2003 s. 18; 17 of 2006 s. 23)

### Betting Duty Regulations 《博彩稅規例》

3. Collection of betting duty in respect of cash-sweeps on horse races
(17 of 2006 s. 23)(1) The secretary of every club conducting a cash-sweep on horse races in Hong Kong shall draw up for the Collector a statement, in the specified form, showing— (12 of 1999 s. 3; 29 of 2003 s. 19; 17 of 2006 s. 23)
(a) (Repealed 17 of 2006 s. 23)(b) the number and value of cash-sweep tickets sold and the amount paid, contributed or subscribed on each of the tickets; and (17 of 2006 s. 23)
(c) the number and value of cash-sweep chances allocated otherwise than by ticket in respect of each race and the amount paid, contributed or subscribed on each of the chances. (17 of 2006 s. 23)
(2) In the case of cash-sweeps conducted by a club organizing the race in respect of which the cash-sweep is held, the statement shall be drawn up and delivered within 15 days after the day on which the race is held. (17 of 2006 s. 23)
(3) In all other cases the statement shall be drawn up and delivered within 3 days after the day on which the race is held and before any money is distributed among the contributors or subscribers.
(4) The duty charged under section 6 of the Ordinance on cash-sweeps shall be paid to the Collector in such manner as may be agreed between the club conducting such cash-sweeps and the Collector or, in default of such agreement, as may be determined by the Collector. (31 of 1981 s. 65; 17 of 2006 s. 23)
(5) (Repealed 31 of 1981 s. 65)(6) (Repealed 29 of 2003 s. 19)(7) A person who, without reasonable excuse, contravenes this regulation commits an offence and is liable to a fine at level 3. (29 of 2003 s. 19)
(8) Where the treasurer, or a steward or any member of the committee of management of any club consents to or connives at the commission of an offence under paragraph (7), such treasurer, steward or member shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

### Betting Duty Regulations 《博彩稅規例》

3AA. Submission of returns in respect of betting on horse races
(1) A horse race betting conductor shall, within 3 months after the end of each charging period, submit to the Collector a return, in the specified form, setting out the net stake receipts that were derived from the conduct of authorized betting on horse races by the conductor in respect of that charging period.
(2) The return shall be accompanied by—
(a) a financial statement, in the specified form, that—
(i) shows how the net stake receipts set out in the return have been arrived at; and
(ii) is audited by a qualified person; and
(b) an audit report prepared by the qualified person.
(3) If the return sets out the net stake receipts in respect of a wholly or partially relevant charging period, it shall also be accompanied by—
(a) a financial statement, in the specified form, that—
(i) shows the guaranteed amount for that charging period; and
(ii) is audited by a qualified person; and (6 of 2013 s. 19)
(b) (Repealed 6 of 2013 s. 19)(c) an audit report prepared by the qualified person.
(4) In an audit report referred to in paragraph (2) or (3), the qualified person shall state whether, in the opinion of the qualified person and in relation to that charging period, the following statements are true— (6 of 2013 s. 19)
(a) the conductor has kept records in accordance with the Ordinance; and
(b) the financial statement has been prepared in accordance with those records and the Ordinance. (6 of 2013 s. 19)
(5) (Repealed 6 of 2013 s. 19)(6) A horse race betting conductor that, without reasonable excuse, contravenes this regulation commits an offence and is liable to a fine at level 3.
(17 of 2006 s. 23)

### Betting Duty Regulations 《博彩稅規例》

3A. Submission of returns in respect of betting on football matches
(1) A football betting conductor shall, within 3 months after the end of each charging period, submit to the Collector a return, in the specified form, setting out the net stake receipts that were derived from the conduct of authorized betting on football matches by the conductor in respect of that charging period.
(2) The return shall be accompanied by—
(a) a financial statement showing the net stake receipts of the conductor in that charging period, which is audited by a qualified person; and
(b) an audit report prepared by the qualified person.
(3) The qualified person shall state in the audit report whether, in the opinion of the qualified person and in relation to that charging period, the following statements are true—
(a) the conductor has kept records in accordance with the Ordinance;
(b) the financial statement has been prepared in accordance with those records; and
(c) the net stake receipts shown in the statement has been calculated in accordance with the Ordinance.
(4) A football betting conductor that, without reasonable excuse, contravenes this regulation commits an offence and is liable to a fine at level 3.
(5) (Repealed 17 of 2006 s. 23)(29 of 2003 s. 20)

4. Collection of duty in respect of lotteries
(1) A lottery conductor shall, within 15 days after the day on which a lottery is held, draw up and deliver to the Collector a statement, in the specified form, showing the number of tickets sold and the amounts received in respect of the bets made on the lottery. 
(2) The conductor shall account to the Collector for the amount of duty charged on the proceeds of the lottery under section 6Y of the Ordinance; and such duty shall be delivered to the Collector together with the statement under paragraph (1). 
(3) (Repealed 29 of 2003 s. 21)(4) A lottery conductor that, without reasonable excuse, contravenes this regulation commits an offence and is liable to a fine at level 3. (29 of 2003 s. 21)
(29 of 2003 s. 21)

### Betting Duty Ordinance 《博彩稅條例》

1. Short title
This Ordinance may be cited as the Betting Duty Ordinance.