CHAPTER 29. TAXATION OF THE GAMING BUSINESS
Interoduced by Federal law as of December 27, 2002 , No. N 182-FZ (Federal law version as of June 30, 2004, No. 60-FZ)
Adopted by State Duma, June 9, 2004 - 07-06
Adopted by the Federation Council June 23, 2004
Clause 364. Concepts used in the present chapter.
The following concepts are used for the purposes of the present chapter:
the gaming business – entrepreneurial activity, associated with profit-making by organizations or individual entrepreneurs in form of payoffs and (or) payment for conducting gambling and (or) bets, being no realization of merchandise (property rights), work or services;
the organizer of a gaming institution, including of a bookmaker’s office (furtherinafter in the present chapter – organizer of a gaming institution), – an organization or an individual entrepreneur, performing the activities of organizing gambling in the gaming business field, except for the gambling at the sweepstake;
sweepstake organizer – an organization or an individual entrepreneur, performing the intermediary activities in organizing gambling, accepting stakes from the participants of mutual bets and (or) in making the payoff;
participant – a physical entity, taking part in the gambling and (or) betting, performed by the organizer of the gambling institution (sweepstake organizer);
gamble – a risk-based payoff agreement, concluded either between two or several participants or with the organizer of the gambling institution (sweepstake organizer) by the rules, set by the organizer of the gambling institution (sweepstake organizer);
bet – a risk-based payoff agreement, concluded either between two or several participants or with the organizer of the gambling institution (sweepstake organizer), its outcome depending on an event, about which it is unknown whether it will take place or not;
gaming table – a specially equipped place at the gambling institution organizer, having one or several gaming fields, designated for performing gambling of any kind of payoff, in which the gambling institution organizer, through one’s representatives, acts as a party or as an organizer;
gaming field – a special place at the gambling table, equipped in accordance with the gambling rules, where gambling is performed of any number of participants and only one representative of the gambling institution organizer, taking part in the mentioned game;
gambling machine – special equipment (mechanic, electric, electronic or other technical equipment), installed by the organizer of the gambling institution and user for performing gambling with any kind of payoff, the representatives of the gambling institution organizer not taking part in the mentioned games;
sweepstake or bookmaker’s office cashdesk – a specially equipped place at the gambling institution organizer (sweepstake organizer), where the total sum of bets is recorded and the payoff sum is determined.
Clause 365. Taxpayers.
The taxpayers of the gaming business tax (furtherinafter in the present chapter – tax), are acknowledged to be the organizations or individual entrepreneurs, performing entrepreneurial activity in the field of gaming business.
Clause 366. Items of taxation.
1. The following is acknowledged to be items of taxation:
1) gaming table;
2) gambling machine;
3) sweepstake cash desk;
4) cash desk of the bookmaker’s office.
2. For the purposes of the present chapter, each item of taxation, stated in point 1 of the present clause, is subject to register in the taxation body by place of installation of this item of taxation no later than within two working days prior to the installation date of each item of taxation. Registration is performed by the taxation body, basing on the taxpayer’s application for registering the item (items) of taxation, accompanied by an obligatory issue of taxation item (items) registration certificate. The form of the mentioned application and the form the mentioned certificate are approved by the Ministry of Finance of the Russian Federation.
The taxpayers, not registered at the taxation bodies at the territory of the Russian Federation subject, where the item (items) of taxation is (are) installed, mentioned in point 1 of the present clause, are oblige to register with the taxation bodies no later than two working days prior to the date of each taxation item installation.
3. The taxpayer is also obliged any change in the number of taxation items at the taxation bodies of registration of taxation items no later than two working days prior to the installation date or removal of each taxation item.
4. The taxation item is considered to be registered beginning from the date of presenting the application for registering the taxation item (items) to the taxation body by the taxpayer. The item of taxation is considered to be removed beginning from the date of presenting the application for registering the changes (decreases) in the number of taxation items.
5. The application for registering the item (items) of taxation is presented to the taxation body either in person or through a representative, or submitted by post, with a description of enclosure.
6. The taxation bodies are obliged to issue the registration certificate or enter the changes associated with the change in the number of taxation items in the certificate, issued previously, within five working days, beginning from the days of receiving the application of the taxpayer for registering the item (items) of taxation (on the change in the number of taxation items).
7. A taxpayer’s infringement of the requirements envisaged by point 2 or point 3 of the present clause, leads to a recovery of fine, in the triple amount of the tax rate, set for the respective item of taxation.
A taxpayer’s infringement of the requirement envisaged by point 3 or point of the present 3 of the present article more than once leads to a recovery of fine in the six-fold amount of the tax rate, set for the respective item of taxation.
Clause 367. Taxation basis.
For each of the taxation items stated in Clause 366 of the present Code, the taxation base is determined separately as a total number of the respective items of taxation.
Clause 368. Taxation period.
A calendar month is acknowledged to the period of taxation.
Clause 369. Taxation rates.
1. The rates of taxation are set by the laws of the subjects of the Russian Federation within the following limits:
1) for one gaming table – from 25,000 to 125,000 roubles;
2) for one gambling machine – from 1,500 to 7,500 roubles;
3) for one sweepstake cash desk or one bookmaker’s office cash desk – from 25,000 to 125,000 roubles.
2. In case the rates of the taxes were not set by the laws of the subjects of the Russian Federation, the tax rates are set within the following limits:
1) for one gaming table – 25,000 roubles;
2) for one gaming machine – 1,500 roubles;
3) for one sweepstake cash desk or one bookmaker’s office cash desk – 25,000 roubles.
Clause 370. The order of tax calculation.
1. The sum of the tax is calculated by the taxpayer independently as a product of the taxation basis set for each item of taxation and the tax rate set for each item of taxation.
In case one gaming table has more than one gaming field, the tax rate for the mentioned gaming field increases in proportion to the number of the gaming fields.
2. The tax declaration for the past taxation period is presented by the taxpayer to the taxation body by place of taxation items registration no later then the 20th of the month, next of the past taxation period. The form of the tax declaration is approved by the Ministry of Finance of the Russian Federation. The tax declaration is filled by the taxpayer with regard to the change in the change of taxation items within the past taxation period.
3. When installing a new item (items) of taxation prior to the 15th of the current taxation period, the tax sum is calculation as a product of the total number of respective taxation items (including the new taxation item installed), and the tax rate, set for those items of taxation.
When installing a new item (items) of taxation after to the 15th of the current taxation period, the tax sum is calculation as a product of the total number of respective taxation items and one second of the tax rate, set for those items of taxation.
4. When an item (items) of taxation is removed prior to the 15th (inclusively) of the current taxation period, the sum of the tax for this item (these items) through this taxation period is calculated as a product of the number of these items of taxation and one second of the tax, set for the those items of taxation.
When an item (items) of taxation is removed after to the 15th (inclusive) of the current taxation period, the sum of the tax is calculated as a product of the total number of respective items of taxation (including the item (items) of taxation removed) and the tax rate, set for those items of taxation.
Clause 371. The order and the term of tax payment.
The tax subject to payment by the results of the taxation period, is paid by the taxpayer at the place of registration of taxation items, stated in point 1 of the Clause 366 of the present Code, at the taxation bodies no later than the term, set for submission of the tax declaration for respective taxation period, in accordance with Clause 370 of the present Code.