Law of 27 december 1933 on the Lottery tax (G.B. 1933 No. 103), as it stands after the amendments at G. B 1943 No. 121, G.B. 1950 No. 5, G.B. 1955 No. 2, G.B. 1980 no. 116, S.B. 2002, no. 108.
Article 1-1.
1. a tax levied by all in Suriname landscaped or held lotteries to the building or like on the foot of "Lotteries 1939" (G.B. No. 31).
2. Commission are subject to this tax all tickets, certificates of share or obtain under what name in Suriname, under licence from the President on the foot of the "Lotteries 1939" (G.B. No. 31) distributed or sold, delivered, issued shares in a lottery, which outside of Suriname is laid out or is held.
3. basis of charge are:
a. for the Lotteries referred to in the first paragraph:
I. the full value of the goods or the full amount of the raffled off becoming joint number of shares issued or cards and
II. the gross amount of drawn cash prizes or the full value of the pulled commodity prices; b. in par shares in outside of Suriname landscaped or held lotteries: the full amount – including sales commissions or under what name to buyers or buyers amounts charged, the amount of these tax except – of the joint number of distributed or sold in Suriname, delivered, issued shares.
Article 2-2
1. the tax rate is:
a. referred to in article 1 (1) lotteries:
I. twenty-five percent of the full value of the goods or of the full amount of raffled off becoming the joint number of shares to or lottery tickets as referred to in point (a) of article 1 (3);
II. ten percent of the gross amount of each drawn cash prize or the full value of each pulled goods price, as referred to in point (a) (II) of article 1, paragraph 3, provided that the prices each up to or with a value less than twenty five hundred guilder outside this charge;
b. for the shares in the second paragraph 1 referred to in outside of Suriname landscaped or held lotteries; thirty to hundred of the full amount of the joint number of distributed or sold in Suriname, delivered, issued shares as referred to in point (b) of paragraph 3 of art. 1.
2. For goods and for money raffle lotteries, the proceeds of which only provided for a charitable purpose, or for a religious or therewith in accordance with interest is the tax according to point (a) of paragraph 1 sub 1, 15% and remains the tax according to point (a) (II) of paragraph 1.
3. The charge according to point (a) (II) of the first paragraph of this article shall be carried out on round sums of five hundred guilders.
4. the assessment of whether the charge according to point a sub 1 of the first paragraph of this article on the full value of the goods becoming raffled off or on the full amount of the joint number of shares issued or lottery tickets shall be carried out, as well as the determination of the value of the raffled off becoming property, rests in the districts at the relevant District Commissioner and the auditor of taxes in Paramaribo , with appeal to the Director of finance.
Article 3-3
1. the tax is payable by the holder of the marketing authorisation for the lottery or of the authorization for placing of shares in Suriname as far as concerns a lottery, which outside of Suriname is laid out or is held.
2. The amount of tax, levied on the basis of point (a) (II) of paragraph 3 of art. 1, however, can be retained by the holder on the prices.
3. the tax due belongs to the landskas to be met before:
a. to the raffle or draw is passed, with regard to the held in Suriname or engineered lotteries, and
b. to sales, the episode, the distribution or the placement of shares shall be made as far as the outside of Suriname held or engineered lotteries, except the case, that for the tax amount secured to the satisfaction of the receiver, whose offices the payment must be made.
4. Refund of the paid tax amount shall be carried out for the not delivered, distributed, sold or issued shares as regards the lotteries, which outside of Suriname laid out or kept, according to the President.
Article 4
Rules for implementation of this law and to ensure that the levy be by decision of the President.
Article 4a4
1. He who satisfies the obligations arising out of the third paragraph of article 3 is not satisfactory, will be punished with a fine not exceeding five hundred thousand guilders.
2. Expired.
3. Expired.
Article 4b5
The facts of the law be considered as punishable offences.
Article 4c6
1. If a criminal offence by or under this law is committed by a legal person is the fact criminal proceedings and the sentence pronounced against the established members of the Board and in Suriname in the absence of those members, by the representative of the legal person in Suriname.
2. the provisions in the previous paragraph will apply mutatis mutandis in respect of legal persons acting as Director or representative of another legal entity.
3. no penalty is pronounced against the Member of the Board or against the representative, whose shows, that the fact has been committed outside of his actions.
Article 4d7
1. With the detection of an offence, the facts in this law, are apart from the in or under article 134 of the code of criminal procedure also charged all officials appointed under article 91 (1) of the income tax 1922 officials appointed by the Minister of finance; they make of their findings written report; This is done in copy to person communication. They are at all times entitled to seizure of susceptible items. They may do so by their extradition. 4 inserted rec. at G.B. 1943 No. 121; WT. at S.B. 1980 no. 116, S.B. 2002, no. 108. 5 inserted rec. at G.B. 1943 No. 121. 6 inserted rec. at G.B. 1943 No. 121. 7 inserted rec. at G.B. 1943 No. 121; WT. at S B 1980 no. 116, S.B. 2002, no. 108.
2. they shall at all times have free access to all places, where it can be reasonably presumed, that a violation of this regulation. They are denied entry, then they provide that, if necessary, with claiming the strong arm. The place is also a home or only by a home accessible, then this Act against the will of the residents not within than on presentation of a special written last in Paramaribo, Surinam by the Attorney General, in the districts of the District Commissioner. By this by them is irrevocable, enter that twice within twenty-four hours to the resident, whose house is entered, in transcript is communicated.
3. To the monitoring of the implementation of this law is the Inspector in charge of direct contributions or its designated official.
Article 58
1. the law shall enter into force with effect from a time determined by the President.
2. At its entry into force expired paragraphs 3 and 4 of the publication of August 26, 1828 (G.B. No. 9), laying down rules, what to do in the raffle of goods. 8 I.w.t. 1 January 1934 (G.B. 1934 No. 104). 1 wt. at G.B. 1943 No. 121. 2 wt. at G.B. 1943 No. 121, G.B. 1950 No. 5, G.B. 1955 No. 2, S.B. 2002, no. 108. 3 WT. at G.B. 1943 No. 121.
