Law of 27 december 2002, levying a tax on hazard games (Casino Tax Law 2002) (Bulletin of acts and decrees 2002 No. 111).
CHAPTER I
GENERAL PROVISIONS
Article 1
1. In this Act and the provisions based thereupon, the following definitions shall apply:
a. the Minister: the Minister of finance;
b. the Director: the Director of taxes;
c. the Inspector: the Inspector of direct taxes;
d. the recipient: the recipient of direct taxes;
e. permit: a permit as referred to in article 1 of the Law Hazard play 1962 (G.B. 1962 No. 114);
f. marketing authorisation holder: the person to whom a permit is granted under the Act Hazard play 1962 (G.B. 1962 No. 114);
g. casino: a Hazard on the basis of article 1 of the law play 1962 (G.B. 1962 No. 114) furnished room or decoration to the operation of hazard games;
h. slot machines: appliances, equipped for the practice of a game, which consists of a mechanically operated by or on behalf of the player, electric, electronic or other process in which the result may lead to the payment of rates, herewith understood the right to continue play;
i. tables: tables, decorated for the practice of a game, whether or not that consists of a mechanical, electrical, electronic or other process in which the result may lead to the payment of rates, herewith understood the right to continue play;
j. prices: all that which, directly or indirectly, in the course of trade value may be awarded;
k. Board of appeal: the Board of appeal referred to in article 59 of the income tax Act 1922;
l. the Tax Service: the service referred to in the Organization decision Tax Office (G.B. 1970 No. 41). 2. Suriname is in the context of this law means the territory of the Republic of Suriname and the territorial waters.
CHAPTER II
TAX LIABILITY
Article 2
1. Under the name of casino tax is subject to the provisions of this Act and without prejudice to the provisions of the Act Hazard play 1962 (G.B. 1962 No. 114) a direct tax levied in respect of providing the opportunity for participation in hazard play in Suriname.
2. the casino tax is levied from: a. the licence holder that the opportunity to play in Suriname or participation in hazard; b. the one who, because of a written agreement with the authorisation-holder, the opportunity to participation in hazard play in Suriname.
3. Of the person referred to in paragraph 2 (b) of this article, which because of a written agreement with the licensee the opportunity to participation in hazard play in Suriname is the casino tax provided that the hazardspel company will and risk is exercised in Suriname and the written agreement to the Inspector.
4. The one who has the opportunity to play in Suriname is the participation in hazard for the purposes of this Act in the levy involved as concerns hazard play where gaming tables and slot machines or the opportunity to participate in a game.
CHAPTER III
OBJECT OF TAX
Article 3
1. the tax is levied to placed the number of slot machines and gaming tables or that are located in a publicly accessible space or establishment where the opportunity exists to take part in a game.
2. in respect of the provisions as set out in this law, or placed at the number of slot machines and gaming tables in a publicly accessible space or establishment include:
a. the inserted slot machines and gaming tables or in another room or décor, not being a publicly accessible space or establishment, where the opportunity exists until participation in a game;
b. in the publicly accessible space or décor standing slot machines and gaming tables or in which there is no possibility to take part in a game.
CHAPTER IV
SPECIAL PROVISIONS
Article 4
1. The Inspector by the taxable person must be informed in writing about the intention to shirk or adding slot machines and gaming tables or in a publicly accessible space or décor.
2. The Inspector shall, within a period of two weeks after receipt of the notice the taxpayer a written confirmation to forward this.
3. For the actual tapping or adding a gaming machine and or play table in a publicly accessible space or décor is written confirmation of the information to the Inspector.
4. If the Inspector is not within a period of two weeks after receipt of the notice the taxable person to forward a written confirmation in this regard has, then this is for the purposes of this Act be deemed to have been effected by operation of law and the taxpayer or the free slot machines and gaming tables to actually tapping or places in the public space or décor.
Article 5
1. Under conditions to be laid by the Minister and limitations, no tax levied by that slot machines and gaming tables or that are located in a publicly accessible space or establishment if at the written request of the taxable person by the inspector a statement of approval to not commissioning is obtained because of circumstances that have occurred such as repair for a month or longer , maintenance or damage.
2. approval to not commissioning after a reasoned written request from the taxpayer by the inspector be granted for an uninterrupted period of not more than two months per calendar year.
3. the tax already paid on the basis of the Declaration and which to not have to be paid not in use by the taxable person on declaration can be deducted from the taxes payable by a subsequent tax period.
CHAPTER V
AMOUNT OF TAX
Article 6
1. For the offer of the opportunity in Suriname to participation in hazard or play with slot machines and gaming tables in a publicly accessible space or establishment, the tax payable:
a. Sf. 400,000.0-(four hundred and thousand guilders) per month for each slot machine and;
b. 3,000,000.0 Sf.-(three million guilders) per month for each gaming table.
2. by way of derogation from point (b) of the tax amount specified in paragraph 1 of this article, the amount of the tax payable for each roulette-play table Sf. 4,000,000.0-(four million guilders) per month.
3. the amounts set out in paragraphs 1 and 2 of this article shall be valid for a calendar month or part of a calendar month.
4. in the case of State decree can the amounts set out in paragraphs 1 and 2 of this article be changed.
CHAPTER VI
LOCATING
Article 7
1. for the purposes of this law, the tax ever levied on the residence or place of business of the person providing the opportunity to participation in hazard play in Suriname.
2. Where the person serving the opportunity to participation in hazard games are not living or based in Suriname, then, in contrast to paragraph 1 of this article, the tax ever levied on the place where the opportunity to participation in hazard play in Suriname.
CHAPTER VII
REGISTRATION OBLIGATION
Article 8
1. Every taxable person is required in full, clear, positive, without reservation and to truth about a period of a calendar month reporting until no later than 15 days following the end of this month. 1. Every taxable person is required the Declaration to mention:
a. the number of slot machines and gaming tables where the opportunity to participate in a game;
b. the number of slot machines and gaming tables with no opportunity to participate in a game.
2. Every taxable person is required the Declaration to mention in an appendix in writing the reason of the change in the number of slot machines and gaming tables or in which there may or may not be given the opportunity to participate in a game.
3. The Declaration shall be made in writing on a by the Inspector forwarded or made available for free registration Bill.
4. The Declaration should be submitted to the receiver.
5. following the registration tax due to be paid to the Receiver before or simultaneously with the submission of the Declaration.
6. Every taxable person to whom a return ticket has been issued by the Inspector is kept the Bill fully, clearly, firmly and without reservation completed and signed, together with the requested documents, possible to the receiver.
7. Every taxable person to whom a return ticket has been issued, to make registration mandatory.
8. Each taxpayer who is to make declaration is held and to whom no return ticket is issued is required to submit a written request for the issue of a Registration Bill.
9. The Declaration notes are available at the Inspection of direct contributions and or the designated offices. 10. by decision by the Minister is the form of the Registration Bill.
CHAPTER VIII
ADDITIONAL LEVY
Article 9
1. the casino tax that must be paid on Declaration and which are not or only partially paid, when attack to be nageheven.
2. First by course of five years after the end of the calendar year in which the tax debt is incurred will void the power to demand for payment if it is not or only partly paying the casino tax payable is not due to intent or gross negligence on the part of the taxable person itself.
3. First by the lapse of 10 years from the end of the calendar year in which the tax debt is incurred will void the power to demand for payment if it is not or only partly paying the casino tax owed is the result of intent or gross negligence on the part of the taxable person itself.
4. By the Inspector is the assessment, if necessary, to an estimated amount and imposed to the one who had to pay the casino tax.
5. by decision by the Minister is the form of the tax bill.
6. be the determined attacks by the Inspector on roll brought after which this legally recoverable.
7. By the Inspector, the Receiver immediately informed of the attacks by him on roll set.
8. within fourteen days after the attacks on roll are established, to the taxpayer a dated tax bill issued or sent.
9. an assessment ex officio by the Inspector may be reduced if it appears that this for an excessive amount would be fixed.
CHAPTER IX
ADMINISTRATIVE AND OTHER LIABILITIES
Article 10
1. Every taxable person is required to carry a hazardspel on the company administration and their books, records and other data carriers in such a way, that at all times of his rights and obligations, and on the other for the levying and exemption of the casino tax appropriate details.
2. Every taxable person is required with respect to the operation of the hazardspel company the Administration in such a way that to the inspector at all times clarification in respect of the total number of slot machines and or table games.
3. Every taxable person is obliged the books referred to in paragraph 1 of this article, modest and other data carriers for a continuous period of ten years.
4. (a) every taxable person may, without prejudice to what about the conduct of an administration is determined elsewhere, they provide in a Member State other than the Surinamese currency.
b. If the previous applies here, after resolution according to the established rate by the Central Bank of Suriname, the Declaration and the payment in other currency.
5. Every taxable person is obliged, on request, to the Inspector books, documents, data carriers provide for inspection and other data and information that may be of interest to the taxation in its regard, including providing the necessary insight into the design and operation of the administration.
6. Each taxpayer who is required to provide information or data, to allow for consultation of the available books, documents and data carriers, readable print copies or extracts are made.
Article 11
1. support provided for in article 10 (5) of this law shall be without prejudice to the obligation laid down for third parties with whom is information whose communication may be important for establishing facts that can influence the accuracy of the levy of the tax.
2. everyone is required the data and information clear, positive, without reservation and to truth within a period to be determined by the Inspector and in a manner determined by the Inspector.
3. Any person who is required to provide information and data, to allow for the consultation of the available books, documents and data carriers, readable print copies or extracts are made.
4. Any person who a land or building inspector, required at all times when you are prompted to allow access to the ground and all portions of that building and, at its request, any clues, as far as that for a correct determination of the tax payable casino necessary.
Article 12
1. No one can for a refusal to comply with the obligations set out in articles 10 and 11 of this law is successfully rely on a circumstance that he is under any to secrecy.
2. The Minister may, by decision, detailed rules to obtain data and information of banks and other financial institutions dealing with transactions.
CHAPTER X
ADMINISTRATIVE FINES
Article 13
1. If the taxpayer the Declaration, not in article 8 paragraph 1 within the time period indicated by this law has done, is this a failure in respect of which the Inspector may impose an administrative fine of at least 10% and not more than one hundred percent of the registration tax due.
2. The Inspector shall submit to the penalty referred to in paragraph 1 of this article, simultaneously with the establishment of the assessment referred to in article 9 of this law.
3. By course of five years after the end of the calendar year in which the Declaration should have been done, the power to impose a fine as provided for in paragraph 1 of this article.
Article 14
1. If the taxpayer the tax on return must be paid, not paid on time or not, this is a failure in respect of which the Inspector may impose an administrative fine per absence of at least 10% and not more than one hundred percent of the tax due.
2. The Inspector shall submit to the penalty referred to in paragraph 1 of this article, simultaneously with the establishment of the assessment referred to in article 9 of this law.
3. Through the course of five years after the end of the calendar year within which the payment should have been done, will void the jurisdiction to impose the penalty referred to in paragraph 1 of this article.
Article 15
1. the administrative penalty may be reduced proportionately if the attack which the fine is calculated, is reduced or destroyed.
2. the administrative fine is imposed by decision by the Inspector.
CHAPTER XI
OBJECTIONS AND APPEALS
Article 16
1. The person who objects to an attack or against a imposed to him pursuant to any provision of the law decision, taken by the Inspector may within sixty days of the date of the attack or of the copy of the order issued by post or delivered to the inspector a motivated and reasoned notice of objection.
2. the taxable person who objects to the amount that has been paid by him as casino tax declaration, within sixty days after the tax on the basis of article 8 paragraph 1 must have been paid to the inspector a reasoned notice of objection.
3. In the notice of objection shall list the contested amount as well as the name, address, residence or business location and the belastingvastnummer of the taxpayer. In addition, the notice of opposition shall be signed by the taxpayer or his authorized representative.
Article 17
1. the Inspector is held within 60 days after receipt of the notice of objection on this ruling in which a copy of the decision by registered letter or against dated receipt is issued to the taxpayer.
2. the Inspector is the taxable person who held the desire expressed to this end before the ruling.
3. The Inspector is the taxable person ex officio the power to call for the provision of information which for a correct determination of the height of the tax required to be.
4. in the decision on the objection is maintained, the assessment if the objection is directed against an assessment in respect of which the required no declaration is made or failure to comply with the obligations under articles 10 and 11 of this law.
Article 18
1. the taxable person who objects to the ruling on his request for review may, within sixty days after the transcript is delivered by post or against a receipt is issued, in job at the Board of appeal.
2. the appeal must be submitted under the rules which are set out in the income tax Act 1922 and is always directed against one pronunciation which from the notice of appeal a conclusion must be drawn with regard to the amount of the tax.
3. the appeal must be dealt with in accordance with the relevant rules which are set out in the income tax Act 1922.
CHAPTER XII
REPRESENTATION
Article 19
1. any person may do represent themselves under written power of attorney.
2. any person who, in a call from the Inspector to provide data and information, will be assisted by another is held itself at that maintenance to be present.
Article 20
1. every driver can the powers and obligations of a legal person, or a not possessing legal personality-related cooperation be exercised or fulfilled.
2. By the administrator or receiver can the powers and obligations of a person placed under charged, be exercised or fulfilled.
CHAPTER XIII
RECOVERY AND CONFIDENTIALITY
Article 21
1. the recipient shall be responsible for the recovery of the casino tax payable pursuant to this law, fines, costs and interest.
2. In addition to the powers that the receiver has under the law of 3 april 1869 No. 23 (Text in force, G.B. 1937 No. 143), the Receiver also over the powers that a creditor has under any other statutory provision.
3. Mr attacks such as referred to in article 9 of this law are coming due 15 days after the date of the attack, after which the receiver without any reminder or warning to judicial recovery, in which the order for payment can be implemented without delay.
4. by way of derogation from the provisions of paragraph 3 of this article is an attack straight away and all of a sudden coming due, if:
a. the person liable for payment has been declared bankrupt, or in case of seizure of his movable and immovable goods by or on behalf of the State;
b. the Receiver establishes that legitimate concerns that the goods of the person liable for payment for the story by the receiver will disappear;
c. the person liable for payment Suriname wants to leave, establish their normal residence or place of establishment want to transfer to a place outside of Suriname;
d. the person liable for payment outside of Suriname living or based in Suriname, or no fixed place of residence or place of establishment and the receiver establishes that legitimate concerns that the tax liability can not be paid;
e. goods of the person liable for payment are sold or enforced as a result of a seizure on behalf of third parties; f. the attack has been imposed in connection with the not or only partially pay the casino tax as a result of intent or gross negligence.
Article 22
1. it is a any prohibited which him in his post or related in the implementation of this law is, whether communicated to disclose further than is necessary for the exercise of that post or related or for the charge, control or collection of casino tax.
2. the provisions of paragraph 1 of this article shall also apply for non official experts in connection with the execution of this law be consulted or with some activity.
CHAPTER XIV
CRIMINAL OFFENCES
Article 23
1. a person who does not meet the requirements of article 4, paragraph 3 or to one or more obligations imposed by articles 8, 10 and 11 of this law is punished with imprisonment of up to one month or a fine of up to one million guilders or, if the casino tax levied higher is too little desgevolgd , at the most once this amount.
2. The one with the to no or too little to pay taxes a deliberate declaration provided for in this law does, don't, or not within the time limit, or intentionally commits one of the facts as described in the previous paragraph of this article, shall be punished with a prison sentence of up to three months or a fine of no more than three million guilders or If the casino tax levied higher is desgevolgd too little, at the most twice this amount.
Article 24
1. support provided for in article 23 paragraph 1 committed his transgressions
2. the offences in article 23 paragraph 2, where the exists to no or too little to pay taxes or intentionally the facts of article 24, paragraph 1 are committed and which is punishable by imprisonment are crimes.
CHAPTER XV
CRIMINAL LAW PROVISIONS
Article 25
1. With the detection of the offences provided for in this law, except in article 134 of the code of criminal procedure designated officials, also charged the officials appointed by the Minister of the tax authorities.
2. the officials referred to in paragraph 1 of this article, if necessary, using the strong arm, access to all buildings, premises, installations and areas in or on which reasonable suspicion to their objects, data or data carriers are present which can be in the detection of a punishable act in this fact; the officials are empowered to confiscate objects and extradition thereof.
Article 26
1. If a fact which is made by or under this Act a criminal offence is committed by or on behalf of a legal person, the prosecution may be established and may the penalties and measures provided for in the law, if eligible, be pronounced by that legal person, or against those who have given the fact to commit command, as well as against those who actually directed the prohibited conduct have given , or against both together.
2. An offence is committed by or on behalf of a legal person, if it is committed by persons, who either under an employment relationship or under other act in the atmosphere of the legal entity, regardless of whether these persons each individually have committed the fact or common elements of them that fact have been present.
3. the provisions of paragraph 1 of this article shall apply mutatis mutandis with regard to legal persons, acting as Director or representative of another legal entity. 4. no penalty is pronounced against the Member of the Executive Board of who it appears that a criminal offence has been committed outside his actions to.
CHAPTER XVI
OTHER PROVISIONS
Article 27
The Minister may, under conditions to be laid down by him and limitations, with regard to the implementation of the indicated in this law topics, where necessary or desirable, further implementing arrangements.
Article 28
1. this Act may be cited as: law Casino tax 2002.
2. It is in the Official Gazette of the Republic of Suriname proclaimed.
3. It shall enter into force with effect from the first day of the month following its promulgation in the Official Gazette of the Republic of Suriname.
4. The Minister of Finance shall be responsible for the implementation of this law.
