Singapore tightens casino record and control-change rules

The Gambling Regulatory Authority of Singapore has issued the Casino Control (Internal Controls) (Amendment) Regulations 2026, introducing record-retention periods and additional approval materials for changes to approved internal controls.

The Regulations were published in Singapore’s Subsidiary Legislation Supplement on 18 September and come into operation on 21 September. They apply to casino operators and licensees responsible for approved internal controls.

Retention periods for casino records

New regulation 4A requires customer due-diligence records to be retained for at least five years. The period begins after the later of the date on which the relevant patron account closes or the date of the related transaction. The records include identification documents, accounts, business correspondence and analysis results.

Records required by the Comptroller to determine a casino operator’s gross gaming revenue must be kept for at least 10 years from the end of the relevant reporting period. Other operational records without a specific retention period generally require five years of retention, measured from the later of the completion of the relevant transaction, the last related transaction or the date the record was created.

The regulation treats a range of casino activity as a transaction, including entry to or exit from a casino, payment or refund of an entry levy, promotional games and participation in casino games. For entry-levy records, the five-year period starts on the later of the levy payment date or the expiry of the period for which the levy was paid.

The Regulations also preserve retention obligations for records covered by revoked regulation 14 of the Casino Control (Casino Licence and Fees) Regulations 2009. Where the earlier retention period remains unexpired on 21 September, the record must be kept for the remainder of that period.

Approval submissions require board and independent-officer statements

The amendment changes the submission required when a licensee seeks approval for a change to approved internal controls under regulation 10. The submission must include a description of the proposed change in the form required by the applicable Internal Controls Code, either for casino operators or international market agents.

It must also include a statement from the licensee’s Board of Directors confirming that the proposed change satisfies the amended internal-controls requirements applicable to the licensee. An independent officer must separately confirm both compliance with those requirements and the licensee’s adequate systems and processes to implement the change.

The Gambling Regulatory Authority may require other documents or information needed to determine whether the proposed change meets the applicable requirements. Amendments to regulations 8 and 9 similarly replace references to specified documents with requirements covering all listed documents and, where applicable, other information.

The instrument does not set out a separate implementation timetable for these submission materials. Its commencement clause provides that the Regulations come into operation on 21 September 2026, when the new retention and approval requirements apply.