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On Amendments And Additions To The Federal Law "on Tax On Gambling Business"

Original Language Title: О внесении изменений и дополнений в Федеральный закон "О налоге на игорный бизнес"

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Spconsumed by the-Federal Law of 27.12.2002 N 182nd FZ Russian Federation FEDERAL LAW On Amendments and Additions to the Federal Law "On Tax on gambling" Adopted by the State Duma 22 December 2000 Approved by the Federation Council on 31 January 2001 Article 1. In the Federal Law of 31 July 1998, the Tax Code of the Russian Federation (Assembly of the Russian Federation, 1998, No. 31, art. 3820) the following changes and additions: 1. In article 4, paragraph 1: in the second paragraph, "intended for gambling, in which the gambling party participates through its representatives as a party to" delete; the third paragraph shall be deleted. 2. Add Article 4-1 to read: Article 4-1. Fiscal Period The fiscal period is set as a calendar month. ". 3. In article 5: , paragraph 2, amend to read: " 2. The minimum tax rates per month is: for each game table-200 minimum wage levels; for each slot machine-7.5 minimum wage; for each pool box -200 minimum wage; for each bookmaker's booking office: 100 minimum wage levels. "; , in paragraph 5, replace the word" year "with" month ". 4. In article 6: paragraph 2, amend to read: " 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. "; paragraph 3 should be restated as follows: " 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 tax shall be paid at the flat rate established in accordance with article 5, paragraph 3, of this Federal Act, in the territory of the subject of the Russian Federation where the tax object is registered. "; , paragraph 6 Replace the words "the State Tax Service of the Russian Federation" with the words "the tax authority". 5. In article 8, the words "the law of the Russian Federation" On the basis of the tax system in the Russian Federation "and other legislative acts of the Russian Federation" shall be replaced by the words "acts of the legislation of the Russian Federation on taxes and duties". 6. In article 9, replace the words "the State Tax Service of the Russian Federation" with the words "the Ministry of the Russian Federation on taxes and charges". Article 2. To invite the President of the Russian Federation to the Government of the Russian Federation The Federation shall bring its normative legal acts into conformity with this Federal Law. Article 3. This Federal Law shall come into force at the expiration of one month from the date of its official publication, but not earlier than the first number of the regular tax period on taxes on gambling business. President of the Russian Federation Vladimir Putin Moscow, Kremlin 12 February 2001 N 8-FZ