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Expired-the Federal law from 27.12.2002 N 182-FZ RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the Federal law "on tax on gambling business" Adopted by the State Duma of December 22, 2000 year approved by the Federation Council January 31, 2001 year Article 1. To amend the Federal law dated July 31, 1998 N 142-ФЗ "about tax on gambling business" (collection of laws of the Russian Federation, 1998, no. 31, p. 3820) the following amendments and supplements: 1. in paragraph 1 of article 4: in paragraph two, the words "intended for games in which a gambling casino participates as a party through their representatives" should be deleted;
paragraph three should be deleted.
2. Supplement article 4-1 to read as follows: "article 4-1. Tax period the tax period shall be a calendar month. ".
3. In article 5, paragraph 2 shall be amended as follows: "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. ";
in paragraph 5, the word "year" should be replaced by the word "month".
4. In article 6, paragraph 2 shall be amended as follows: "2. the calculation of amounts of tax during this 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.";
paragraph 3 shall be amended as follows: "3. the 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. ";
in paragraph 6, the words "the authority of the State tax service of the Russian Federation" shall be replaced with the words "tax authority".
5. In article 8, the words "the law of the Russian Federation" about bases of tax system in the Russian Federation "and other legislative acts of the Russian Federation" shall be replaced with the words "acts of legislation of the Russian Federation on taxes and fees".
6. In article 9, the words "the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections".
Article 2. 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.
Article 3. This federal law shall enter into force on the expiry of one month from the day of its official publication, but not before the 1-St of the next tax period for income tax on gambling business.
The President of the Russian Federation v. Putin Kremlin, Moscow February 12, 2001, N 8-FL
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