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Decree Of The President Of The Republic Of 8 April 1998 N. 169.regolamento Containing Provisions For The Reorganization Of Disciplinaorganizzativa, Practical And Tax Of Games And Scommesserelativi To Horse Racing As Well As' For The Allotment Of The Pr...

Original Language Title: Decreto del Presidente della Repubblica 8 aprile 1998, n. 169.Regolamento recante norme per il riordino della disciplinaorganizzativa, funzionale e fiscale dei giochi e delle scommesserelativi alle corse dei cavalli, nonche' per il riparto dei prov...

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The regional tax revenue The offices of revenue At the VAT office and, for information: At the General Command of the Guardia di Finanza to the Bank of Italy The Ministry of the Treasury, Budget and Economic Planning - Department of the general accounting office At the Sicilian region - Department of budget and Finance the general Secretariat At the central service of tax inspectors At the central offices of the Department of revenue to the Italian post SO.GE.ISpa national Spa At the Union for the improvement of horse breeding in the company 'authors and publishers Italian Al At the national union SNAI betting shops - services space game Srl At Ariston services Srl At UNAS At the Sisal sport Italy At SPATISrl At Consortris Spa At national union bookmakers At Federippodromi 1. Introduction the Official Gazette no. 125 of 1 June 1998 'was published the decree of the President of the Republic of 8 April 1998 n. 169. The measure implements and systematically implements the set of guiding principles and criteria set out in Art. 3, paragraph 78, of the Law of 23 December 1996, n. 662, as amended, with regard to organizational, functional, fiscal and sanctions in the field of games and betting on horse races. This Presidential Decree shall enter into force on 16 June 1998. Article. 1, paragraph 2, second sentence of the aforementioned decree of the President of the Republic n. 169 of 1998, states that the Ministry of Finance exercises the national totalizator on the basis of the criteria and methods' established in agreement with the Ministry of Agriculture. However, given the very short time available for the development of the mentioned national totalizator system startup does not allow it by 16 June 1998 (date of entry into force of the Regulation) and Hold the need 'to avoid continuity solutions 'exercise of bets on horse races, in order to allow the continuation of tax revenue and' been established that, until the establishment of the new totalizer and no later than 31 October 1998, the UNITE place 'functions totalization on behalf of this Ministry and under the control of the same. In addition, pending the final implementation of the new IT system which provides, among other things, the real-time issue, by the Ministry of Finance, the receipts of the bets, is necessary to ensure the continuity 'of betting operations on horse racing as well as' the activities inherent to the establishment, the liquidation and payment of the single tax relating to these bets. Therefore, during this transitional phase we will be considered valid current systems and computer facilities. 1. Provisions relating to betting in general. Article. 18 of the Decree of the President of the Republic n. 169 of 1998, states that the only competent authority for tax assessment and 'the Office of revenue (or, if not established, the tax office) in whose district takes place the attivita' of betting acceptance. The financial administration officials, bearing a special identification card, are enabled to perform the checks and verifications necessary for the purpose of the exact perception of and tribute to them and 'granted unlimited access to the places where you accept bets. Therefore with the coming into force of this regulation are not the powers of control in the field before attributed to the SIAE and, consequently, the consumers of betting will no longer 'use receipts for betting on horse races bearing the SIAE and the persons operating by automated systems will no longer 'keep the register of loading and unloading of those receipts. The Company 'occurs Authors, at the end of its mandate, the accuracy of the registration discharge of receipts or roll-over, used by the industry to the last of activity' day subject to previous regulations, as well as 'the amount' ticket or rolls supplied unused. Those who consume bets will continue to use those inventories to availability. Said company 'finally does arrive, at the earliest, the lists of those on drugs horse-race betting, divided by the provincial capital, specifying the tax code, the location and other identifiers. Bookmakers, who do not have a computer system for the automatic ticketing and pending the entry into operation of the emission system of the receipt of the bet by the Ministry of Finance, are required to observe the following requirements: to obtain receipts for bets to two sections, bearing, in printing, the sequential numbering and identification data of the subject taker, in separate series for the different types of bet (while can be used already 'bet tickets included); submit receipts aforementioned endorsement to the competent office (the Office of revenue or, if activated, the Commissioners), who will provide 'the marking of each receipt so that the affixed stamp includes the two sections of the receipt. The office will issue, then, attestation of the amount 'of receipts for vidimate bet, specifying the number of each series; store office claims for esibirle at the request of assessment bodies; bring, at the time of issuance of the receipt, on the two sections of the same, the indication - if not already 'pre-printed - the place and the conduct of the race day, the race number, the name (also signed) or number the horse which the same bet refers, the amount accepted as a bet, as well as' the amount to be paid if they win; compile, for each race, a summary sheet of bets accepted (the allibramento sheet), indicating its concession code. Said sheet is withdrawn from the Guardia di Finanza to the start of the race itself, for the next anagrafe sending tax, which will provide 'the acquisition of the data it contains. Later the same registrar provide 'to verify the correspondence of the latter figures and those of the payments, reporting the anomalies detected security office, for the application of any sanctions. All documents considered (including the matrix of receipts used) should be kept in accordance with art. 2219 of the Civil Code and kept for a period of five years. With regard, then, to those who make use of computer systems, it should be stressed that the issue of the betting receipt time must always exactly coincide with the UNITE time, including for the payment of refunds. E 'hardly necessary to note that the presentation of the receipt of the bet is valid as a form of request for reimbursement or payment of winnings. 2. Certification of the operations of bets on horse races. The decree of the President of the Republic December 21, 1996, n. 696 concerning regulations for the simplification of certification requirements of the consideration for VAT, art. 2, paragraph 1, listing the transaction not subject to this certification means, what it 'is known, the letter h), the activities' of bets subject to the tax on shows, for fees certified by the bet of which ticket to 'art. 9 of the Decree of the President of 26 October 1972, n. 640. The new regulations brought by this regulation submit now accepting bets on horse races only to tax under Law 22 December 1951, n. 1379, and it states that receipt of the bets is emitted from the files of the tax system of the Ministry of Finance. Meanwhile, pending the final entry into operation of that system, to safeguard the interests of central government, they were dictated special precautionary rules for the transitional phase, during which the issue of receipts in question will take place 'manually by bookmakers (see previous Point 1) and using the computing facilities authorized by the other operators. In the latter, and 'in particular obliged to submit their tax, for each day of racing, magnetic media with recordings of all management operations conducted (acceptance of bets, cancellations of receipts, refunds, payments, winnings, etc.). In view of the above, taking into account that in a system managing betting on horse races are certified by the receipt issued by the acceptance system of the Ministry of Finance (see Arts. 8 and 20 of the Regulation) and that the precautions taken for the phase transient are appropriate to ensure the correct certification of the operations carried out by the issuance of receipts manually or through duly authorized computer systems, it must be concluded that the operations in question shall continue to apply the provisions of art. 2, paragraph 1, letter h), of the aforementioned decree of the President of the Republic n. 696/1966, for the purpose of exemption from additional certification requirements. 3. Allocation of income UNIRE. The withdrawal shares UNITE on take before betting, including the amounts of unclaimed winnings, reimbursements not required in the terms and the remains of aggregation (civanzo), will be paid, the only exclusive of tax and the fee for the collection of a totalizator, by the parties responsible according to the procedures' in force. 4. Start Declaration of activity '. The taxable persons are required to submit, even electronically, the declaration of commencement of activity ', written on the printed in conformity with the approved model by the Minister of Finance, the Office competent and pay appropriate direct guarantee to ensure the regular tax. It is noted that, in this first phase are not required to such obligations subjects already 'operating at the date of entry into force of the Regulation. In this regard it does, however, reserve to promptly sent to the relevant departments the list of consumers of horseracing bets operating in the territorial jurisdiction constituencies. Any new authorizations or data variations of those in place, pending the development of the national information system, will be communicated by the parties concerned to the office competent exclusively in paper format. 5. Tax Clearance. During the transition phase, the single tax clearance on bets on horse races and 'carried out by taxable persons referred to in Article. 15 of the Regulation, on the basis of the attached Table 1, reproduced by photocopy, which is compiled, for the portion related, and signed by the person concerned, for each meeting of races, the subject of betting acceptance. It follows from that statement, not 'the single tax due on bets eligible for reimbursement, and not reimbursed because' unsolicited by the legal deadline. The said document with attached receipts canceled, the redeemed, the list of received not reimbursed, with on the side of each the amount paid UNIRE as well as 'those paid in winnings, should be stored pursuant' art. 22 of Presidential Decree of 29 September 1973, n. 600. At the request of the taxpayer and 'admitted the use of photographic systems or optical storage according mode' previously approved by the tax authorities. The accounting records, the documentation relating to betting operations and the tax payments may also be stored or kept at a qualified entity, approved by the competent communication to the Office. The payment of the tax is due by the fifth day following the completion of each calendar week in which the meetings of races took place. In the event of failure, insufficient or late payment and 'to pay an administrative penalty in the amount of 20% of amounts not paid within the prescribed period. 6. Tax paid. a) Betting Horse Racing collected in the national territory, with the exception of Sicily. The single-payment of bets on horse races takes place on the appropriate post office account no. 12.67.80.17 payable to the provincial treasury section of the State of Viterbo, called "Pouring a unique horse racing betting tax". Even in the case referred to in paragraph 3 of art. 21 payment and 'carried out, the c / a post above, by individual postal bulletins on behalf of each taxpayer, indicating, in the space reserved for the purpose of payment, the right to grant code. Le Poste ensure the crediting of payments on current account mentioned in the three days following the payment of the taxpayer. Every two weeks the unified center seat Automation (CUAS) of Italian Poste Spa send the certificates of accreditation and related analytical lists the tax rolls, Via Mario Carucci, 99 (Torpagnotta Zone), 00143 Rome and the Treasury Section l ' statement accordance with the terms' provided for in the current accounts service. The tax office will provide 'to check the payment corresponding to the amount actually due, on the basis of data in the central information system, pointing out the anomalies, the Office has territorial jurisdiction, which will provide' the possible application of the financial penalty in art. 4 of Law 15 December 1951, n. 1379, in case of failure (in whole or in part) or delayed single tax payment. According to art. 6 of the Law of 22 December 1951, n. 1379, the only amount of tax levied in the country, excluding Sicily, and 'so' charged to the state budget: 40%, Chapter V, Chapter 1805, called "Share of 40% single tax on games of skill 'and the sports pools "; to 35%, in Chapter VI, Section 1007, called "Share of 35% single tax on games of skill 'and the sports pools"; for 25%, Chapter VIII, Chapter 1213, called "Share of 25% single tax on games of skill 'and the sports pools". The treasury section of Viterbo, on the basis of the "copy account", emits every ten days a receipt mod. 121 T. with allocation to the chapters mentioned above, which transmits to SOGEI. b) Horse Betting collected in Sicily. The only tax on amounts staked on horse races Sicily and 'attributed as follows: the Sicilian Region, 60% of the tax applied at the rate of 5%; the state, the remaining 40% as well as' the increases resulting from increases in the rates of TRIO bets (5-7%) and TRIS (5-13% until 31 December 1999) made by Law no. 662 of 1996. For the above-mentioned tax sharing between the State and the Sicilian Region must first calculate the total amount of the single tax of 5 percent on bets, including the part (always within the limits of 5 per cent) relative to TRIO bets and TRIS. It said the total amount should be allocated with the following mode ': Sicilian region: 35% on the 1007 chapter of the budget of the Region; 25% on the 1213 chapter of the same budget; Treasury: 40% of the total amount referred to above is taken to the state budget; the same budget of the State also flock: 2% (exceeding 5%) of the bet TRIO; 8% (exceeding 5%) of the TRIS bet. The Inland Revenue allocated share fall in breakdown by chapters as indicated in section A of this paragraph. Therefore, in the Sicilian Region taxable persons are required to make two separate payments: one, for that part of the responsibility of the Region, on postal account n. 20.62.69.09 with the following heading: "Sicily Region - Set a unique horse race betting - Management Banco di Sicilia, Palermo" in account entry to the regional budget and entered in Chapter VI, Section 1007, for the 35% stake and Chapter VIII, chapter 1213 for the 25% share; another, for the portion attributable to the Treasury (40% of the total, more 'surplus of 2% and 8% above), on the postal account n. 12.67.80.17, made payable to the Provincial Treasury Section of the State of Viterbo. 7. Bet TRIS collection in betting shops. For the bet TRIS collection in betting shops, the single tax payment is made cumulatively for all collection points (14,000) using a single postal current account. E 'hardly necessary to point out that, as regards the bet TRIS collection in ricevitorie of the Sicilian territory, is necessary to make two separate payments according to the same procedures' before indicated. Even in this case, the tax Population provide 'to verify the correspondence of the payment amount actually due, on the basis of the data present in the central information system. The documentation relating to the said TRIS bet must be stored in places whose location must be previously communicated to the competent office. 8. Inspections and controls. The Guardia di Finanza It will carry out 'mass audits and spot checks in respect of taxable persons, in order to ensure the proper payment of tribute and respect of the rules governing the matter. The same will provide 'then transmitted to the competent office (Office of revenue or, if activated, the VAT office) the minutes of the infringements found, for the purposes of application of the penalty equal to twenty percent of the unpaid amounts within the prescribed period. Please note that for the violations to the rules of the head according to the Decree of the President of the Republic n. 169 of 1998 for which there is no provision for any specific penalty applies a fine of between three hundred thousand lire to six hundred thousand lire. For the imposition of administrative sanctions provided for in the aforementioned decree of the President of the Republic n. 169, the provisions of Legislative Decree 18 December 1997, n. 472. The Tax Administration will provide offices, altresi ', to the checks on the tax position of dealers in art. 2 of the Decree of the President of the Republic n. 169 of 1998 on the basis of certain selection criteria taking into account the accrued data to the national totalizator. This Circular is issued in agreement with the Ministry of the Treasury, Budget and Economic Planning, Department of the general accounting office, to the senses of the art. 646 of accounting 'general state regulation. The Director General of the Department of the Roman revenue