VAT & SD Act 2012
Section 39 - Lottery, lucky draw, housie, raffle draw and similar undertakings
(as updated till Finance Ordinance 2025)
(1) Where a person runs a lottery, lucky draw, housie, raffle draw or similar undertaking‚ the consideration for tickets (by whichever name described) sold by such person shall be the price of the ticket.
(2) The price of the tickets sold at a discount to distributors or agents shall be calculated without taking into account the discount.
Explanation: In this section, “price of the ticket” means holding the ticket with a desire to win and the money payable by the buyer to participate in such undertaking.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.