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Gambling Tax

Original Language Title: О налоге на игорный бизнес

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Spil 1 January 2004- Federal Law Law 27.12.2002 N 182nd FZ RUSSIAN FEDERATION FEDERAL LAW On tax on gaming business Adopted by the State Duma on 16 July 1998 Approved by the Federation Council on 17 July 1998 year (In the wording of Federal Law of 12.02.2001 N 8-FZ) This Federal Law was adopted in accordance with the Constitution of the Russian Federation and the Russian Law The Federation of the Russian Federation, the Federation of 27 December 1991, No. 2118-I "On the fundamentals of the tax system in the Russian Federation", and defines the general principles of taxation, Taxable base, gambling tax rates, and Tax payers for gambling. C t I am 1. General provisions The present Federal Law introduces tax on gambling business, establishes general principles on the basis of which the tax payers for gambling, tax objects, tax base and rates are determined tax. C and I 2. Key concepts used in this Federal Law For the purposes of this Federal Act, the following basic concepts apply: gambling business enterprise activities which are not the sale of products (goods, works, services) related to gambling and betting income in the form of winnings and betting fees; gambling establishment, in which is based on a licence to carry out business activities in [ [ gambling]] and [ [ gambling]] regions are betting on gambling: casino, pool, betting office, slot machines and other gambling houses (places); bet is a risk-based, prisoner between two or by several individuals, both physical and legal, the winning agreement, the outcome of which depends on the circumstances of which it is not known whether or not; gambling is a risk-based and prisoner between two or by a number of individuals, both natural and legal, by the rules, installed by the gambling establishment, the winning agreement, the outcome of which depends on the circumstances on which the parties have an opportunity to influence; the gaming table is a specially equipped place in the gambling establishment, intended for gambling with any kind of gain in which a gambling institution, through its representatives, participates as a party or as an organizer and (or) an observer; a [ [ slot machine]] (mechanical, electrical, electronic and other technical equipment), installed in a gambling establishment, used for gambling with cash winnings without participation in these games of representatives of the gambling establishment; cash register is a specially equipped place in the gambling establishment (the totalizer or a bookmaker), which takes into account the total amount of the bets and determines the amount of the winnings to be paid (except for the totalizator, which is a structural subdivision of the unitary enterprise). C but I am 3. The tax payors for the gambling business tax on the gambling tax (hereinafter-the tax) are recognized by the organizations and individuals engaged in business activities in the field of gambling business. In accordance with the procedure provided by the tax legislation of the Russian Federation, separate units of the organization carrying out business activities in the area of gambling business are performing the duties of the organization for payment the extent of the tax on the territory in which the units are responsible for carrying out the functions of the organization. C t I am 4. Taxation object 1. The following types of gambling objects are taxed: game tables; (In the wording of the Federal Law 12.02.2001 N 8-FZ) (Paragraph 3 is excluded-Federal Law of 12.02.2001 N 8-FZ) slot machines; cassettes cashiers; bookmakers ' offices. 2. The total number of tax objects of each type of gambling business is subject to mandatory registration in the bodies of the State Tax Service of the Russian Federation at the place where the specified objects are located until their installation with Mandatory issue of the certificate of registration. 3. A copy of the certificate of registration of the total number of tax objects of each type of gambling business must be stored in the gambling establishment at the location of the specified objects. 4. The change in the gambling establishment of the total number of tax objects of each type of gambling business is to be registered within 5 working days from the date of installation or disposal of each type of tax object. The organs of the State Tax Service of the Russian Federation are obliged to issue a certificate of registration or a written statement from the taxpayer within 5 working days from the date of receipt of the written statement from the taxpayer to change the total number of tax objects. amend the previously issued certificate. 5. The presence of unregistered tax objects on the territory of the gambling establishment or the failure to comply with the established procedure for payment of tax more than twice during the calendar year may be a reason for revoking the licence for implementation Business in the area of gambling. Article 4-1. The fiscal period The fiscal period is fixed as a calendar month. href=" ?docbody= &prevDoc= 102054728&backlink=1 & &nd=102069640 "target="contents" title= " > from 12.02.2001 N 8-FZ) C t I am 5. Tax rates 1. The tax rate for each tax object is fixed in the amount of a multiples of the statutory minimum wage. 2. The minimum tax rates per month are: for each game table-200 minimum wage levels; for each state machine-7.5 minimum wage; every casepool is 200 minimum wage levels; for each bookmaker's bookmaker's 100 minimum wage levels. (Paragraph in the Federal Law month for each tax object in excess of this amount is reduced by 20 per cent if the total number of tax objects of each type of gaming business is: class="ed"> (In the Federal Law of 12.02.2001 N 8-FZ) game tables-more than 30; arcade machines are more than 40. 6. Individual tax rates are prohibited for individual tax payers. C t I am 6. Tax calculation and payment order 1. The tax amounts to be included in the federal budget and budgets of the constituent entities of the Russian Federation are determined by the tax payer on the basis of the number of registered tax objects and tax rates. 2. The calculation of the tax amount for the tax period, taking into account the change in number and (or) types of tax objects, is submitted by the tax payer to the tax authority at the place of registration of taxation objects on a monthly basis no later than the 20th of the month following the previous tax period. (...) (...) N 8-FZ) 3. The payment of the tax amount to the federal budget and the budgets of the constituent entities of the Russian Federation is made by the tax payer within 5 working days of the submission of the tax amount to the tax authority at the place of registration of tax objects, taking into account Changes in the number and/or types of tax objects. The payment of the amount of the tax shall be made at the single rate established in accordance with article 5, paragraph 3, of this Federal Law, in the territory of the subject of the Russian Federation where the tax object is registered. (...) (...) N 8-FZ) 4. When other activities not related to gambling are carried out by the gambling establishment, the institution is obliged to take account of the income from these types of business activity and to pay obligatory payments in these types of activities OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5. When a new tax object is set up to the 15th of the current month, the tax amount is calculated for the full current month, after the 15th of the month. 6. When the tax is disposed of before the 15th of the current month, the tax amount is calculated on the half of the current month, after the 15th of the month, for the full current month, and the tax object is considered to have expired after 10 days from the date of submission the corresponding application to the tax authority. (In the wording of Federal Law No. N 8-FZ) 7. The amount of the tax is included in the costs associated with the business activity. C t I am 7. Allocation from sales tax 1. The amount of the tax in the part corresponding to the minimum tax rate is credited to the federal budget. 2. The amount of the tax in the part corresponding to the exceedance above the minimum tax rate shall be credited to the budgets of the constituent entities of the Russian Federation. C but I am 8. Liability of tax payers Liability of tax payers, as well as the enforcement by tax authorities of compliance with the provisions of this Federal Act, together with measures provided for by this Federal Act. The law is governed by the laws of the Russian Federation on taxes and fees. (In the wording of the Federal Law