Gambling Tax

Original Language Title: О налоге на игорный бизнес

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102054728

January 1, 2004 year abrogated the Federal law from 27.12.2002 N 182-FZ RUSSIAN FEDERATION FEDERAL LAW on tax on gambling business adopted by the State Duma July 16, 1998 the year approved by the Federation Council of the year July 17, 1998 (as amended by the Federal Act on 12.02.2001 N 8-FL) this federal law adopted in accordance with the Constitution of the Russian Federation and the law of the Russian Federation dated December 27, 1991 N 2118-I "about bases of tax system in the Russian Federation" and defines general principles taxation, tax base, tax rates on gambling and tax payers on gambling business.
T s t b I 1. The General provisions of this federal law introduced a tax on gambling business, establishes the General principles, on the basis of which are determined by the tax payers on gambling, objects of taxation, the tax base and tax rates.
T s t b I 2. The basic concepts used in the present Federal law for the purposes of this federal law applies the following concepts: gambling business, entrepreneurship is not a realization (goods, works, services), dealing with gaming institution from engaging in gambling and betting income in the form of winnings and payment for them;
gaming house is an enterprise in which, on the basis of a license for carrying out of entrepreneurial activity in the field of gambling conducted gambling and (or) bet on betting: Casino, sweepstakes, bookmaker, slot machines and other gambling houses (places);
Paris-based on risk and the agreement between two or more persons, both individuals and legal entities, the agreement about winning, the outcome of which depends on the circumstances to which it comes is unknown or not;
gambling-based on risk and the agreement between two or more persons, both individuals and legal entities, according to the rules set by the gambling establishment, winning agreement, the outcome of which depends on the circumstances, the parties have the opportunity to have an impact;
game table-a specially equipped place in the gaming facility, designed for any type of gambling winnings, in which gaming house, through their representatives, participates as a party or as an arranger (Observer);
slot machine-special equipment (mechanical, electrical, electronic and other technical equipment), the installed in the gambling establishment and used to conduct gambling with money winnings without participating in these games a gambling institution representatives;
cashier-a specially equipped place in the gambling establishment (sweepstakes or online sportsbook), which takes into account the total amount of bets and is determined by the amount payable (except for the cashier of totalizator, which is a structural subdivision of the State unitary enterprise).
T s t b I 3. Payers of gambling tax payers on gambling business (hereinafter tax) recognizes organizations and individuals engaged in entrepreneurial activity in the field of gambling.
In the manner provided for by the tax legislation of the Russian Federation, separate subdivisions of the Organization, carrying out entrepreneurial activities in the field of gambling business, acted as the Organization to pay the tax on the territory in which these units carry out the functions of the organization.
T s t b I 4. Object of taxation 1. The following types of objects are taxed gaming: gaming tables; (As amended by the Federal Act on 12.02.2001 N 8-FZ)
(Third Paragraph deleted-the Federal law dated 12.02.2001 N 8-FZ) slots;
Ticket Office sweepstakes;
cash departments of bookmakers.
2. The total number of objects of taxation of each type of gaming facilities shall be subject to mandatory registration in the State tax service of the Russian Federation at the location of the specified objects until they are installed with the obligatory issuance of registration certificate.
3. A copy of the certificate of registration of the total quantity of each kind of object the objects of taxation of gambling should be stored in the gambling establishment at the location of the specified objects.
4. changes in the gambling establishments the total number of objects of taxation of every kind of object of gambling is subject to registration within 5 working days from the date of installation or disposal of each type of object of taxation. Organs of the State tax service of the Russian Federation are obliged within 5 working days from the date of receipt of a written request from the taxpayer about the change in the total number of objects of taxation issue a certificate of registration or make changes to a previously issued certificate.

5. the existence on the territory of the gambling establishment unregistered objects of taxation or failure to follow the established procedure for the payment of the tax for more than two times during the calendar year may be grounds for revoking a license for carrying out of entrepreneurial activity in the field of gambling business. Article 4-1. Tax period the tax period shall be a calendar month.
(Article supplemented by federal law from 12.02.2001 N 8-FZ) t s t b I 5. Tax rate 1. The tax rate for each object of taxation shall be multiples established by federal law, minimum wage.
2. the minimum tax rates per month is: for each gaming table-200 minimum allowed wages;
for each slot machine-7.5 of the minimum wage;
for each cashier of totalizator-200 minimum allowed wages;
for each cashier bookmaker-100 times the minimum wage.
(Paragraph as amended by federal law from 12.02.2001 N 8-FZ)
3. specific common rates of tax for all gambling establishments, situated on the territory of Russian Federation subjects, exceeding the minimum dimensions of the tax rates set by paragraph 2 of this article shall be defined by the legislative (representative) bodies of constituent entities of the Russian Federation.
4. In the absence of a normative act of the Russian Federation, defining the specific rates of tax for its calculation and payment shall apply minimum rates of tax set by paragraph 2 of this article.
5. Tax rate per month for each object of taxation in excess of the specified amount is reduced by 20 per cent, if the gambling establishment, the total number of objects of taxation of every kind of object of gambling will be: (as amended by the Federal Act on 12.02.2001 N 8-FL)-more than 30 game tables;
slot machines-over 40.
6. Individual income tax rates for certain categories of taxpayers, is prohibited.
T s t b I 6. Order of estimation and return of amounts of tax 1. The amount of tax to be made in the federal budget and the budgets of the constituent entities of the Russian Federation are determined independently by the taxpayer on the basis of the number of registered objects of taxation and tax rates.
2. calculation of amounts of tax for the past fiscal period, taking into account changes in the quantity and (or) species appear to be the objects of taxation taxpayer to the tax authority at the place of registration of objects of taxation on a monthly basis not later than 20th of the month following the previous tax period. (As amended by the Federal Act on 12.02.2001 N 8-FZ)
3. Payment of amounts of tax to the federal budget and the budgets of the constituent entities of the Russian Federation are made in tax payer for 5 working days from the day of submitting the calculation of amounts of tax to the tax authority at the place of registration of objects of taxation, taking into account changes in the quantity and (or) species of objects of taxation. Payment of amounts of tax shall be made according to a uniform rate established in accordance with paragraph 3 of article 5 of the Federal law on the territory of the Russian Federation, where the registered object of taxation. (As amended by the Federal Act on 12.02.2001 N 8-FZ)
4. When implementing the gaming establishment of other activities not related to gambling, the specified institution is obliged to keep separate accounting of revenue from these businesses and pay obligatory payments for these types of entrepreneurial activities in accordance with the legislation of the Russian Federation.
5. When installing a new object of taxation before 15th of this month the tax sum is calculated for the full current month, after 15-th number-for half the month.
6. If the disposition of the object of taxation before 15th of this month the tax sum is calculated for half of this month, after the 15th of the month due to the total current, while the object of taxation is considered to have resigned at the expiration of 10 days from the date of filing of an application to the tax authority. (As amended by the Federal Act on 12.02.2001 N 8-FZ)
7. the amount of tax included in the costs associated with the implementation of this type of business.
T s t b I 7. Allocation of funds from tax 1. Sales tax amount in the part corresponding to the minimum tax rate, shall be credited to the federal budget.
2. The amount of tax in part, corresponding to the excess over the minimum tax rate, shall be credited to the budgets of the constituent entities of the Russian Federation in the territories which are gambling establishments.
T s t b I 8. The responsibility of taxpayers, the responsibility of taxpayers and tax authorities of compliance with the provisions of this federal law along with measures prescribed by this federal law, shall be governed by the legislation of the Russian Federation on taxes and fees. (As amended by the Federal Act on 12.02.2001 N 8-FZ) t s t b I 9. Development of bylaws

Instructions for use of this federal law shall be promulgated by the State tax service of the Russian Federation on agreement with the Ministry of Finance of the Russian Federation.
T s t b I 10. The entry into force of this federal law 1. This federal law shall enter into force on the day of its official publication.
2. invite the President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
Russian President Boris Yeltsin in Moscow, the Kremlin July 31, 1998 N 142-FL