187/2016 Coll.


LAW
Dated May 26, 2016

Tax gambling

Parliament has passed this Act of the Czech Republic:
PART ONE

TAX


§ 1
The tax payer


Taxpayer of the gambling

A) basic license holder under the law regulating gambling
or a person who operates a game of chance to operate by the
such a permit is needed or

B) reporter gambling or a person who operates a game of chance to
need to operate by the announcement.

§ 2

Subject of the tax

(1) The subject of tax on gambling is gambling operation
Czech Republic for the subscriber gambling as

A) to operate such games need basic authorizations under the Act
regulating gambling, or

B), this game has to be under the law regulating gambling reported.

(2) In the case of shared lottery for the operation of gambling in the territory of the Czech Republic for
participant gambling is also considered as acceptance of deposits from the shared
game capital and providing prizes to the shared gaming
principal.

(3) In the case of gambling operated
remote access via the Internet, in which the participant gambling
playing against another person who is to participate in gambling or registered
paid the deposit does not reside the Czech Republic, for
operation of gambling in the Czech Republic for the party
gambling also considered running for this person.

§ 3
Taxable


(1) The tax base is the sum of the tax bases that make up the amount by which the aggregate
received and unreturned deposits exceeds the sum paid won


A) in the case of lottery partial taxes on lotteries,

B) of the sportsbook if the partial taxes on fixed-odds betting,

C) Totalizer games in case of partial tax totalizátorových games

D) bingo in case of partial tax bing,

E) technical games in case of partial tax technical games,

F) of live games in case of partial taxation of live games,

G) of the raffle if partial tax on raffles and the

H) of small-scale tournament in the event of a partial tax tournaments
small extent.

(2) Partial tax base in the case of gambling operated
remote access via the Internet, in which the participant gambling
playing against another person, which is to participate in gambling
registered or paid a deposit who does not reside in the territory of the Czech Republic, constitute
product

A) the amount by which the sum received and unreturned deposits exceeds the total winnings paid
and

B) the ratio of the total received and unreturned deposits from participants
gambling games and the sum of all received and unreturned deposits.

(3) The value of non-cash deposits and winnings are determined by the law governing the valuation of assets
.

§ 4
Tax rate


Tax rate on gambling does

A) 23% for sub-base taxes on lotteries,

B) 23% of the tax base is a fixed-odds betting,

C) 23% for partial tax base totalizátorových games

D) 23% for partial tax base bing,

E) 35% for partial tax base of technical games,

F) 23% for partial tax base from live games

G) 23% for partial tax base from raffles and the

H), 23% for partial tax base of small-scale tournaments.

§ 5


Tax calculation
(1) The tax on gambling is calculated as the sum of taxes.

(2) Partial tax is calculated by multiplying the partial tax base
rounded up to whole hundreds and rates for this sub-base
taxes.

(3) If the product of partial tax base from technical games
rounded up to whole hundreds and rates for this sub-base
tax lower than the minimum partial tax technical games, a partial tax technical
games sub-minimum tax on technical games.

(4) Minimum partial tax on games of make product

A) the sum of the individual authorized gaming positions
terminal equipment covered by the authorization to place the gaming space and

B) the amount of CZK 9,200.

§ 6
Taxable period


Tax period gambling is a calendar quarter.

§ 7

Appropriation tax

(1) The portion of the gross revenue from gambling taxes in the amount
partial tax technical games is the

A) 35% of the revenue of the state budget and

B) 65% of the income of municipal budgets.

(2) The percentage by which each of the municipalities involved in the nationwide
gross income tax under paragraph 1. b)
resulting in a tax period shall be determined depending on the ratio

A) the sum of the individual authorized gaming positions
terminal equipment covered by the authorization to place the gaming space that are allowed

The territory of the village on the first day immediately preceding
tax period to

B) the sum total gaming positions each accepted
terminal equipment covered by the authorization to place the gaming space, which
allowed on the first day immediately preceding the taxable
period.

(3) The Ministry of Finance will publish the share of individual municipalities, expressed as a percentage
under paragraph 2 on its official board and in a manner allowing remote access
month before the beginning of the tax period.

(4) The national gross tax revenue from gambling, except
national gross proceeds pursuant to paragraph 1 of

A) 70% of the revenue of the state budget and

B) 30% of the income of municipal budgets.

(5) The percentage by which each of the municipalities involved in the nationwide
gross tax revenue from gambling pursuant to paragraph 4. b) to determine
like the percentage by which the municipalities involved
percentage of the gross revenue tax on income of legal persons under
legislation governing tax revenue.

(6) Accessories taxes on gambling pursuing her destiny
income of the state budget.
PART TWO


Tax administration

§ 8
Providing information


(1) The tax provides information about the breach of obligations in managing
taxes on gambling Ministry of Finance for the purposes of proceedings to cancel
basic license under the Act regulating gambling.

(2) Local authorities provide information to the tax authorities promptly

A) a declaration gambling, whose operation is subject to tax
gambling

B) to issue, amend or revoke a permit for the location of gaming space and

C) other information obtained in the exercise of its competence in the field
gambling if the tax administrator needs to perform tax administration
gambling.

§ 9

Tax returns and additional tax returns

(1) The taxpayer is obliged to file a tax return for gambling.

(2) Tax returns and additional tax return is filed data message


A) signed an electronic signature,

B) sent via data box or

C) a verified identity of the subscriber in a way that others can subscribe to its
data box.

§ 10

Last known tax

Last known tax for the purposes of the tax on gambling means a tax in the amount equal to the sum


A) taxes assessed based on the filed tax return or nepodaného, ​​

B) any difference doměřeného based on additional tax returns and


C) any difference finally doměřeného ex officio.

§ 11

Self-assess and samodoměření tax

(1) Tax hardened by the taxpayer in the tax return is deemed to be meted
day of the deadline for filing tax returns, and in the amount it
hardened.

(2) If the taxpayer fails to file a tax return
statutory time limit, the tax for alleged at CZK 0;
fine for late tax claims will not apply.

(3) tax-hardened by the taxpayer in the supplementary tax return is considered
recovery day for filing additional tax returns, amounting
tempered difference from the last known tax; this does not apply if
additional tax returns filed during doměřovacího
proceedings initiated ex officio.

(4) additional tax return does not detect a difference
day compared to the last known tax.

(5) The tax shall be levied in accordance with paragraph 1 or assessed a difference in paragraph 3
tax administrator to prescribe tax records.

§ 12

Tax assessment ex officio

(1) If the tax administrator for the procedure to remove doubts
or a tax audit, the last known tax is not in the correct
amount Domer tax equal to the difference of the last known tax amount and the new | || identified.

(2) The additional assessment in accordance with paragraph 1 of the tax administrator will also join in
where the taxpayer does not comply with the invitation to submit additional tax returns
.

(3) Call for additional tax return doměřovací
not initiate proceedings ex officio; doměřovací ex officio procedure is initiated
expiry of the deadline specified in this call.

(4) an additional tax return during doměřovacího
proceedings initiated ex officio doměřovací not initiate proceedings. The data referred to in this way
filed returns will be used in tax assessment ex officio.

§ 13

Relation to limitation periods

(1) Additional tax return for tax lower than the last known tax
not permissible given after 9 years from the start of the period for assessing tax
.

(2) For the outstanding balance of the amount of tax to be paid on the basis
additional tax return, the period for tax payment on the day

Tax assessment on the basis of this additional tax return.

§ 14

Transfer tax revenue

For the purposes of the transfer of the part of the gross revenue tax
gambling in the amount of the partial taxes on games of designated municipalities are
financial year considered taxable period.
PART THREE



EFFICIENCY
§ 15

This Act comes into force on 1 January 2017, except for the provisions
§ 8 paragraph. 2, which comes into force on its publication.


Hamáček vr Zeman


Sobotka