Filing Form PL-R & Other Documents / When to File and Pay

Key Requirements

File PL-R and pay by the fifteenth of the next month, except a scheduled one-time lottery, due fifteen days after its date. Submit annual audited statements with notes and reconciliation to the duty returns within six months of financial year-end. Gaming-machine operators also file PL-R1 monthly, retain its electronic copy and complete PL-R2 for production on request. Submit an audit checklist when exceptions occur, but retain all completed checklists even without exceptions. PL-R must be signed by an authorised principal officer. Use the specified current templates and submission procedure instead of assuming annual accounts replace monthly filings.