Under the Gambling Turnover Tax Decree 1991 any Promoter of a lottery must pay fifteen percent(15%) of the gross proceeds to the Commissioner within 7 days of the drawing date. The Promoter is required to obtain a permit number from the Commissioner by completing an application form. Details to be shown on the form include the promoter's Tax Identification Number(TIN).

What happens if the tax is not paid?

When the application is processed, the Promoter's TIN is flagged for follow up action. This will prevent the release of any refunds due to the Promoter.