Regulations For The Exercise Of The Games, Contest Prize, The Lottery, The Lottery, Games Of Chance And Skill 'and Betting

Original Language Title: DISCIPLINA PER L'ESERCIZIO DEI GIOCHI, DEI CONCORSI A PREMI, delle lotterie, del lotto, dei giochi della sorte e DELL'Abilita' e delle scommesse

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
LAW 25 July 2000 67
SAN MARINO

DISCIPLINE FOR THE EXERCISE OF THE GAMES, CONTEST PRIZE, lotteries,
Item, games of chance and skill 'and
bets

We the Captains Regent of the Most Serene Republic of San Marino

We promulgate and publish the following law approved by the Great and General Council
the meeting of 25 July 2000.


TITLE I (General Provisions)

Art.1 (Definition of lawful games and Scope)
1.1 The law regulates the exercise of games, sweepstakes, the lotteries, the
lot of skill and games of chance and betting in the territory.
1.2 are considered games and activities in which the emento skills and retention is predominant
than the element of chance even if the organizer is giving away any
prize in cash or in kind to materialize profit .
1.3 are considered sweepstakes play activities that have inherent bet and
allowing purely random winnings of a prize in cash or in kind that
materialize profit.
1.4 lottery means any operation whereby against payment of a
mail offers you the chance to achieve the winning of a prize money or in kind the amount of which it depends of the draw of
numbers or titles or other incidental proceedings following a predetermined plan
.
1.5 The law does not regulate gambling cherimane prohibited in any form
exercised.
1.6 For gambling means the operation is in a stable form that occasional
any activity which does not fall within the scope of the law that materialize profit and
allows the realization of winnings or corresponsi and prizes in cash or in kind when the outcome
is also some uncertainty.
Art.2 (Exclusion)
2.1 are excluded from the payment of the charges referred to in Title IV
the organization and management of individual games, contests, sweepstakes and lotto, games of fortune and skill and
bets organized directly by recognized relgious entities, nonprofit organizations or
recognized associations that pursue humanitarian purposes, research or science, when it appears that
income is fully allocated the pursuit of public and not private interests.
2.2 The organizer of one of the activities referred to in the previous paragraph, it will still
submit an application for authorization with the terms and procedures set forth in Article 4
.
2.3 are also excluded from the payment of the charges referred to in Title IV
the organization and the management of individual games, contests, sweepstakes and lotto, of the fate
games and skills and bets if the total of premiums and payouts is not
than £ .10.000.000 (ten million) or 5,164.56 euros per day and the maximum limit of £
.30.000.000 (thirty) or 15,493.70 euros monthly.
2.4 The organizer of one of the activities referred to in the previous paragraph, it will still
submit an application for authorization with the terms and procedures set forth in Article 4
.
2.5 The amount of the sum referred to in the third paragraph of this Article may be varied with
Regency Decree.
2.6 Finally excluded from the scope of the law organizing and
management games, sweepstakes, lotteries and lotto, games of luck and skill and
bets exercised through equipment and machinery and ttronici, automatic and semi-automatic that
allow an award to the player's skill and retention which may consist:
a) in the repetition of games up to a maximum of ten times;
B) tokens to an extent not exceeding ten replayable with the devices placed in the same room
, but non-refundable;
C) in winnings, either directly or through vouchers provided by the apparatus, a drink or
an object, not redeemable for cash, modest val economic value and excludes the pursuit of profit
.
2.7 belong to the category of lawful games excluded from the scope of
law, those equipment distributors of food and small objects
modest economic value with attached game of skill and detention prior to introduction of
a coin or token, distribute a highly visible products and allowing, as an incentive
for the skill or for the offered entertainment, even the payout of one of the low-value economic
awards on display in 'appliance itself.
2.8 are considered to be of little economic value of the winning or the payment of

Prizes in kind whose value does not exceed m ssimo allowed by the Audit Committee and Supervisory
per game and in any case not exceed a maximum total of £ .500.000
(five hundred thousand) or 258.22 Euro ; this value can be varied with Regency Decree.
2.9 The premiums referred to in the sixth and seventh paragraphs of Article prsente can not be
sold, exchanged or converted into cash or prizes in different species; they must neither
can realize any profit-making.
2.10 Regency Decree to be issued on a proposal of the Audit Committee and Supervisory
set forth in Article 7, will be exactly identified, cataloged and recorded the
games, sweepstakes, lotteries, lotto, games of chance and skill and lawful bets or
eligible and then subjected to the scope of the law including the terms and
forms of conduct and operation of the same.
TITLE II (organization, management and control of games, sweepstakes, lotteries, lotto
, games of chance and skill 'and betting)

Art.3 (Competence in the organization , management and custody of games, sweepstakes, lotteries, lotto
, games of chance and skill and betting)
3.1 the organization and the management of games, sweepstakes, lotteries, lotto, the | games || luck and skill and bets are reserved to the public administration that can do so
directly or delegate them to the authorized persons referred to in Article 5 below with the terms and conditions described therein
.
3.2 By decision of the Audit Committee and Supervisory Board referred to the next
Article 7 can be authorized the organization or the management of individual games, sweepstakes,
lotteries, lotto, games of chance and skill and bets at events both public and private
also connected to business and trade initiatives.
3.3 The Congress of State may grant for dur ta and in the manner set forth in Article 5
, the organization and management of the activities referred to in the first paragraph of this Article
, in favor of natural or legal persons who provide adequate guarantees of
transparency, regularity, propriety and garantisc or the timely and accurate fulfillment of tax obligations
described in Title IV and the regular payment of winnings.

Art.4 (Authorization to the organization and management of individual games, sweepstakes, lotteries, lotto,
games of chance and skill and betting)
4.1 Anyone intending to organize and manage occasional and not in a stable form
a single game, sweepstakes, lottery, lotto, games of chance and skill or bet for
which is giving away a prize at events both public and private also
connected to business and trade initiatives, to advance a specific request to the Committee of Control and Supervision
referred to in article 7
4.2 the application must be compulsorily corrdata of the following:
a) indication the master data for individuals responsible for planning to organize and manage the activities
enclosing the criminal record;
B) a brief statement of the reasons for which is held one of the activities mentioned in the first paragraph of this article
;
C) how and when the duration of the competition;
D) Regulation of and methods of extraction;
E) exact indication of the award, prize or winnings;
F) undertaking by the applicant to pay the Tax Office any taxes.
4.3 The application referred to in the preceding paragraph shall be authorized
measure of the Audit Committee and Supervisory Board referred to in article 7
within the mandatory term of 30 (thirty) days from the date of its presentation .
4.4 The application referred to in the second paragraph of the present article may be rejected by the
Control Committee and Supervisory when expressed prva of the elements required or when it appears that
authorization requested is directed toward no purpose not comply with the interests of the state,
to its conventions or international agreements, and even when the applicant provides adequate
guarantees as to the payment of the premium or the performance of the taxes referred to in Title IV
and finally when this is criminal dalcertificato, convictions for non
intentional crimes against property or other crimes for which the criminal sentence has been issued a final sentence
involving a custodial sentence on less than two years or if it appears | || from the documents submitted, the lack or loss of civil capacity for the applicant or the passing
declared bankrupt by a final court judgment. Art.5


(Intermediaries eligible organization and management in stable form of games, sweepstakes,
lotteries, lotto, games of chance and skill and betting)
5.1 The Congress of State can grant to persons natural or legal, as long
of operating license holders in specific areas, the license to operate in a stable
form of games, sweepstakes, lotteries, lotto, games of chance and skill and betting.
5.2 Legal entities which may be granted permission
organization and management of the activities referred to in the preceding paragraph must mandatorily
organize themselves in one of the following forms of companies:
- Company Limited responsability;
- Joint Stock Company.
5.3 Legal entities referred to in paragraph Prev which will have a share capital
fully paid not less than £ .500.000.000 (cinquecentomilioni) or 258,228.45 Euro;
This amount may be amended upon the proposal of the Audit Committee and Supervisory Board referred to in article 7
with Regency Decree.
5.4 is not allowed the concession for the organization and management of the activities referred to in this law
in favor of Anonymous companies with bearer shares.
5.5 is not permitted fiduciary registration of units or shares of companies in which it has been
granted permission to the organization and management of the activities referred to in this law.
5.6 is not permitted the sale of units or shares of companies which have been granted
the organization and management of the activity covered by this law without the prior authorization of the State Congress
.
5.7 Any transfer of units or shares in breach of paragraph
above is void and has no liberating effect on their original or former unitholders or
actions.
5.8 In case of death of the company shares or shares which was granted
the organization and management of the activities referred to in this law will be transferred to the heirs
legitimate or testamentary.

Art.6 (Provisions for the concession in favor of natural or legal persons of the
organization and management of games, sweepstakes, lotteries, lotto, games of chance and skill
and betting)
6.1 the organization and management of games, sweepstakes, lotteries, lotto, games of chance and skill
and betting, will be entrusted to qualified entities referred to in Article 5
for a period of time not exceeding 5 (five) years by order of the State Congress
behind and entering into special act of concessions which must mandatorily contain the following elements
:
a) duration of the concession;
B) under the license with specific identification of policy areas and activities
subject of the concession;
C) the amount of taxes and charges owed to the Treasury as provided for and described in detail to the next
Title IV;
D) provision of a bank guarantee for the timely compliance by the concessionario-
qualified party, tax obligations set forth in Title IV and the
regular payment of winnings;
E) commitment of the dealer-authorized person, provide to the supervisory bodies referred to in Article 7
Next, any information, news, document relating to the assets subject to
concession, the revenue and the proceeds and any other relevant information to assess and monitor the activities
under license.
6.2 The act of concessions referred to in the preceding paragraph shall, when they get the
favorable resolution of the Congress of State, to be signed by the dealer-authorized person
and the public part of the State Secretaries delegated for this purpose by the State Congress.
6.3 Stop and affect the application of the penalties set out in Articles 15 and 16
, the failure to comply with obligations sottoscri you by the dealer-authorized person,
legitimize the State Congress to immediate revocation of the concession for the organization and management of
games, sweepstakes, lotteries, lotto, games of chance and skill and betting.

Art.7 (provisions for the control and supervision of the organization and management of games,
sweepstakes, lotteries, lotto, games of chance and skill and betting)
7.1 the control and supervision of the organization and management of games, contests
prizes, lotteries, lotto, games of chance and skill and betting, is entrusted to a body
3 composite control (three) members appointed by the Congress of State for a period not exceeding
3 (three) years.
7.2 The Audit Committee referred to in the preceding paragraph has the task of monitoring and

Protect the smooth conduct of the organization and management of games, sweepstakes, lotteries, lotto
, games of chance and skill and betting and to ensure the timely fulfillment of tax obligations
set forth in Title IV .
7.3 Under the general terms of supervision and control of the Committee
Control and Supervision are to be entrusted with the following tasks:
- grant permission for the organization og ment on an occasional basis and not in the form stable
a single game, sweepstakes, lottery, lotto, games of chance and skill or
bet referred to in Article 4;
- Report to the Congress of State irregularities and non-compliance with agreed conditions in
headquarters of concessions on the part of dealers to cu of article 6
for the adoption of legal measures;
- Ensure that persons authorized or unauthorized Tthe organization and management of games, competitions
prizes, lotteries, lotto, games of chance and skill and betting, comply with the legislation and agreements
;
- Verify that the equity investments, securities or real estate of the authorized parties are
targeted at achieving the goals and development activity for which it has been granted
required authorization by the Congress of State;
- Check the status of authorized share capital of the Company referred to in Article 5
compared to its subscription, payment, settlement of losses;
- Report to the State Congress any proposed regulatory update of
agreements;
- Report to the Law Commissioner failure to observe the provisions of this Act
for the application of the sanctions provided for in article 16;
- Apply the penalties referred to in article 15. Article 8.

(Provisions for the appointment and operation of the Committee)
8.1 are indispensable requirements for appointment as a member of the Audit Committee
mentioned in the previous article:
- be a citizen or resident in the territory of San Marino;
- Have the enjoyment of civil and political rights;
- Hold a degree in law or economics;
- Not have been convicted for intentional crimes for which judgment has been issued a final sentence involving a criminal
d tentiva of imprisonment of two years.
8.2 The term of a member of the Audit Committee and the Supervisory
activity of organization and management of games, oncorsi with prizes, lotteries, lotto, games of chance and skill and
betting is of three years renewable for one term after three years from the date of expiry of the previous
.
8.3 The members of the Control and Supervision Committee are bound to secrecy professional
for all information acquired in the course of supervision and control,
in the performance of functions in the previous article they are considered for all purposes of public officials law
.
8.4 The information acquired in the exercise of control and supervision, in case of serious irregularities noted
, subject to the activation of any criminal actions before the competent
Commissioner's Court Civil and Criminal, are the Committee transmitted exclusively
State Congress for the adoption of the legal regulations.
8.5 The decisions of the Audit Committee and Supervisory Board are taken by majority.

TITLE III (agreements and conventions for the organization, management and control of games, sweepstakes,
lotteries, lotto, games of chance and skill 'and betting organized in agreement or territories || | foreign)

Art.9 (International conventions and agreements)
9.1 the Congress of State is competent to sign international agreements and conventions
for the regulation, organization, management and collection of taxes related to
games, sweepstakes, lotteries, lotto, games of chance and skill and gambling conducted in the territory
other than San Marino and then foreign referring to activities directly performed
San Marino.
9.2 Also the Congress of State is competent to sign international agreements and conventions
for the regulation, organization, management and collection of taxes related to
games, sweepstakes, lotteries, lotto, games of chance and skills and betting organized or carried out in the territory of San Marino
refer to activities that can be performed in foreign territory.
9.3 The agreements and conventions referred to in the preceding paragraphs of this Article shall
subject to ratification by the Great and General Council.

TITLE IV (Taxation)

Art.10 (Taxes)

10.1 on take before the games, sweepstakes, lotteries, lotto, the fate and
skill games and betting is due a special revenue tax at the rate of 12%
(dodicipercento).
2. The tax referred to in the preceding paragraph also includes that relating the
prizes paid to winners.
10.3 The rates mentioned in the first paragraph of this ar icle can be varied with
Regency Decree.

Art.11 (Tax Subjects)
11.1 Having to pay the tax referred to in Article 10 it is the subject that has
obtained a license to organize and manage an occasional basis and not in a stable form
single game, sweepstakes, lottery, lotto, the game of chance and skill or bet
referred to in Article 4, and qualified entities referred to in Article 5.
Art.12
(terms and conditions for the payment of taxes)
12.1 the payment of taxes referred to in Article 10 must be made by
presentation, within a period of sixty (60) days after the conclusion single game,
sweepstakes, lottery, lotto, the game of chance and skill or wager, the Tax Office for special
complaint together with all the documentation necessary to determine the scale of receipts obtained
or the value of the object of winning assets and make the payment directly
tax due according to the procedures given by tax.
12.2 In case of failure to report or false dichiaraz one of the receipts obtained or the value of the object
winning assets, the Tax Office shall ascertain ex officio or at
correction of the declaration submitted by giving notice the obligation to pay tax and
with the collection in the manner and within the period specified in the first paragraph of this Article
, on the basis of available evidence or provided by the supervisory bodies.
TITLE V

(Special provisions for the extraction or prize awards related to games, contests
prizes, lotteries, lotto, games of chance and skill ')
Art.13 ( formalities for the extraction or assignment of prizes and winnings)
13.1 the extraction or the awarding of prizes or winnings related to games, contests in
prizes, the lottery, the lottery, the fate of the games and skills must take place under penalty of nullity with
enabled the exercise of the profession of notary services on the territory of San Marino, when
the amount of cash winnings or nature as a whole exceed the value of £ .50.000.000
(cinquantamiloni) or Euro 25,822.84; this amount may be varied with Regency Decree.
13.2 The Notary who attends the extraction, the draw or awarding
awards, will prepare a special report from which must be:
- data related to the mandatory and prior authorizations concerning the organization of the game,
sweepstakes, lottery, lotto, games of chance and skill;
- Them and their personal data for persons who have made a material execution of
mining operations or draw;
- Them and their personal data for persons who have witnessed the execution of the operations
extract or draw;
- How to extract or draw;
- The regularity of the mining operations or draw;
- The respect of the competition rules as filed with the relevant bodies to
authorization;
- Compliance with the provisions of the present law.
13.3 Copies of the minutes referred to in the preceding paragraph shall, subject to registration with the competent
Office Register and Mortgages, be d-deposited with the Clerk of the Court
Civil and Criminal commissioner's office and the Secretariat of the Committee Article 7.
13.4 the notary drawing up the minutes of the draw extraction should be noted at every stage of the mining operations
or draw, irregularities, non-compliance with the regulations and standards published
any other non-compliance with the provisions of this Act.
13.5 Failure to Defined in this Article provisions
involve the nullity of the mining operations or draw and rl tive awarding of the prizes with the obligation for
the organizer or manager of repeating the operations of extraction or draw and
award prizes or winnings to those who regularly result is extracted or drawn
addition to the sanctions referred to in Article 15.
13.6 are not subject to provisions of referred to in this Article the authorized entities of
Article 5 exercising regularly and conle authorizations referred to in Article 6 games,

Sweepstakes, lotteries, lotto, games of chance and skill.
13.7 The entities mentioned in the preceding paragraph are stt to periodical assessments by
of the Committee referred to in Article 7 and the police.

TITLE VI (transitional and final provisions of referral)

Art.14 (Administrative Penalties under the competence of the Tax Office Manager for violating
tax obligations referred to in Title IV )
14.1 failure or inaccurate presentation of the complaint mentioned in the first paragraph
Article 12 is punishable by a surcharge equal to the tax evaded, plus interest at the market
rate plus two percentage points.
14.2 The delay of more than 30 (thirty) days of the lodging of the complaint referred to
first paragraph of Article 12 shall be punished by a sanzio and 20% (twenty percent) of the tax due over
with interest at the market rate plus two percentage points
14.3 failure or insufficient payment of VAT shall be punished by a
surcharge of the tax evaded, plus interest at the market rate plus two points || | percentage. The surcharge is reduced to 1/3 (one third) if payment of the tax occurs before
the assessment of the infringement.
14.4 Competent ascertainment and application of the penalties referred to in paragraphs that precede
is the Tax Office Manager.
5. Against acts ex officio assessment or adjustment of returns and notices of assessment
formal irregularities are open to appeal in the manner and
terms of Law 68 of June 28, 1989.
14.6 Detection of violations referred to in this item is subject to forfeiture
three years from the day in which the violation occurred.
14.7 The taxpayer who has unduly paid taxes due to the tax authorities can not
request repayment within six months from the day of payment,
penalty of forfeiture.

Art.15 (Administrative Penalties under the competence of the Audit Committee and Supervisory)
15.1 At the Audit Committee and Supervisory Board referred to in 'Article 7 of the law
responsible for supervising the correct application of the law and the application of administrative sanctions
referred to in the following paragraphs.
15.2, it shall hold its own initiative or on the recommendation or request of any other organ
, both public and private, with the assistance of the police.
15.3 The Control Committee and Supervisory Board referred to in 'Article 7 has the power to bring
investigations, conduct investigations, issue opinions, issue regulations, enact provisions enforceable
; It can take an ordinary court of
taken precautionary measures to stop or secure the evidence of facts or behaviors
constituting the offense, including the seizure of equipment, instruments or documents.
15.4 For the purposes mentioned in paras:
1.- the police have a duty to report to the Review Board and Supervisory Board referred to in Article 7
the facts that constitute administrative offenses and to 'ordinary judicial authorities
the facts that constitute crimes related to illecit or unauthorized activities in accordance with the law and
convey to their respective bodies, to the extent applicable, all of the evidence; police
organs are also bound to carry out surveys and inspections required by the
Control Committee and Supervisory Board and the courts and to provide cooperation for the regular
conduct of investigations;
2.- the Audit Committee and Supervisory Board referred to in 'Article 7 should provide immediate notice to the ordinary courts of crimes and administrative offenses related to criminal offenses

for the abusive exercise of activities object of legg;
3.- the Audit Committee and Supervisory Board referred to in 'Article 7 has to transmit to the ordinary courts
all the news, information and anything else necessary for the application of criminal sanctions which
in article 16;
4.- the Audit Committee and Supervisory Board referred to in 'Article 7 has power to order to ensure that the law
object activities are conducted in a manner consistent with state laws, conventions and agreements
International, respecting the legitimate orders of authority: for this purpose the Committee
emanates, by reasoned order, requirements and provisions enforceable;
against such ordinances is possible to appeal to the Administrative Judge of Appeal, within twenty days of the
communication and according to the procedure laid down in Article 34 of Law 68 of June 28, 1989; the

Appeal does not suspend the execution of the Act unless the contrary decision of the court hearing;
5.- the Audit Committee and Supervisory Board referred to in 'Article 7 notify the other offices of the Public Administration
scope of their responsibilities, providing the evidence.
15.5 Independently from ascertainment and application of the penalties set forth in paragraphs
by the Audit Committee and Supervisory Board referred to in Article 7, the Congress of State
may suspend or revoke at any time the '
authorization referred to in articles 4, 5 and 6 if the person authorized sv lga its activity in a form that
impair the prestige and interests of the Republic, or even when it is established, through the
Committee referred to in Article 7, non-compliance with the rules referred to in this law.
15.6 Failure to follow the instructions given by the Committee referred to in Article 7
involves a £ .1.000.000 penalty (one million) or 516.45 euros per £ .10.000.000 (ten million) or || | 5164.56 Euro.
7. Any other non-compliance with the law, unless the fact constitutes
offense involves an administrative fine of £ .500.000
(five hundred thousand) or 258.22 euros per £ .5.000.000 (five) or 2,582.28 Euro.
15.8 Failure to comply with the provisions covered in Article 13 shall be punished with a pecuniary administrative sanction from
£ .500.000 (five hundred thousand) or 258.22 euros per £ .5.000.000
(five) or 2,582 , 28 Euro.
15.9 When the offense is particularly serious, because of the quality of
quantity and value of illegal transactions, the penalty is increased three times as much as the maximum in the minimum
.

Art.16 (Penalties pertaining to the Law Commissioner)
16.1 Anyone who carries out any of the activities envisaged in Article 1 of the law without having obtained the prior
and prescribed authorization in violation of the VVER limits imposed by the same
authorization, shall be punished by imprisonment from the first to third degree or with a fine of lire.
2. In all cases of malpractice in the activities referred to in Article 1, the
Law Commissioner orders the cessation of adopting the precautionary measures necessary
including the seizure also for evidential purposes and confiscate | || equipment, instruments or documents; the measure of the Law Commissioner is
immediately enforceable notwithstanding appeal.
16.3 When the criminal offense referred to in paragraph 1 is carried out by persons referred to in Article 5 of Law
, in addition to the sanction applies, in case of recurrence, the suspension of the license
exercise for a period of 3 (three) to 90 (ninety) days, in addition to confiscation of goods,
tools, equipment and income from the operation of one of the illegal activities referred to in Article 1.
| || 16.4 to guarantee implementation of monetary obligations and seizure for
sloppy legislation, the law Commissioner may order the seizure of movable property
present in any capacity in the place where the violation occurred.
16.5 The accused or any interested party may offer an adequate security in place
of the seizure.
16.6 Legal persons have the status of civil rsponsabile
for the execution of financial penalties and the fulfillment of other obligations imposed on the legal
its representatives, directors or managers for failure to comply with the law. The liability is joint and several and without the benefit of prior enforcement
.
16.7 The additional sanction of suspension of business activities is placed directly in charge of the legal person
.

Art.17 (Provisions Repealed)
17.1 all legal provisions are deleted, customs and norms
inconsistent with the present law and in particular the Decree of April 8, 1945 # 20 .

Art.18 (Entry into force)
18.1 This Law shall enter into force on the fifteenth day following that of its legal publication
.




Our Residence, this day of July 26 2000/1699 dFR



THE CAPTAINS REGENT
Maria Domenica Michelotti - Gian Marco Marcucci


THE SECRETARY OF STATE FOR INTERNAL AFFAIRS

Francesca Michelotti