Parliament Act No. 7 Of 31 October 1987 On The Lottery Tax

Original Language Title: Landstingslov nr. 7 af 31. oktober 1987 om lotteriafgift

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Parliament Act no. 7 of 31 October 1987 on the lottery tax

Modified repeals, hovedlov replaces information

Amended by Act No. 14 of 2 November 2006 amending certain county laws on taxation, etc. (Consequential amendments as a result of the centralization of tax administration and clarification of control provision)
Act No. 4 of 27 March 2006 amending Rule Act of lottery tax (Clarification of liability conditions for payment of fees and the introduction of joint and several liability for board members)
Act No. 3 of 12 June 1995 amending Rule Act on lottery tax
Parliament Act no. 10 of 13. June 1994 amending various tax laws
Act No. 5 of 9 april 1992 amending Rule Act on lottery tax

§ 1. Whoever organizes lottery in Greenland, are obliged to pay tax on lottery's total prize money at the rate set annually by the county council.
Subsection. 2. If the prizes consist of contributions in kind, calculated the taxable prize on the basis of the value of the prizes in market value.
Subsection. 3. The chargeable event under subsection. 1-2 does not apply if the total prize for the games as an association or union, etc. hold during a calendar year is 5000 kr. Or less.

§ 2. Prizes from lottery games that are covered by § 1, is exempt from income tax.

§ 3. The taxpayer must notify the prize money and pay the tax to the Treasury Department no later than 14 days after the lottery is held. The notification shall be made by submitting a form prepared by the Treasury Department.
Subsection. 2. Members of the board of the association, etc. who hold a lottery shall be liable for payment of the tax.
Subsection. 3. If the tax is not paid on time, you must pay a surcharge of 2% of the tax for each month from the lottery organization for tax payment.

§ 4. The Cabinet may lay down rules on the implementation of this Act, including imposing disclosure obligations for the person who provides room available for the holding of lotteries.
Subsection. 2. The Cabinet, or our government authorizes may waive, reduce or repay the tax or in § 3, paragraph. 3 shall supplement where special circumstances.

§ 5. The making false declaration or fail to make timely notification under § 3, may be fined.
Subsection. 2. For offenses committed by companies, associations or similar, may be imposed on the company as such a fine.

§ 6. The Cabinet, or our government deputy can indicate to the person who violates the provisions of this law, the case can be settled without prosecution, if that pleads guilty to the offense and declares its readiness to within a specific deadline at the request may be extended to pay the sentiments indicated penalty.
Subsection. 2. With regard to the paragraph. 1 acknowledgment referred the provisions of Procedure, the contents of the indictment accordingly.
Subsection. 3. fine is paid on time, or is it for adoption recovered lapse further prosecution.

§ 7. Landsting Act shall come into force on 1 January 1988 and applies to lotteries held January 1, 1988 or later.

Greenland, October 31, 1987

Jonathan Motzfeldt
Emil Abelsen