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Gaming Business Association asks everybody concerned with maintaining of civilized gaming business in Russia for cooperation

FEDERAL LAW No. 142-FZ

FEDERAL LAW No. 142-FZ OF THE RUSSIAN FEDERATION of July 31, 1998

Concerning the Tax on Gaming

Adopted by the State Duma on July 16, 1998

Approved by the Federation Council on July 17, 1998

Published in Rossiiskaya Gazeta on August 7, 1998

This Federal Law has been adopted in accordance with the Constitution of the Russian Federation and Law No. 2118-1 of the Russian Federation of December 27, 1991 "Concerning the Fundamental Principles of the Taxation System in the Russian Federation" and determines the general taxation principles, taxable base and rate of the tax on gaming and the payers of the tax on gaming.

Article 1 General Provisions

This Federal Law introduces the tax on gaming and establishes the general principles on the basis of which the payers of the tax on gaming, the objects of taxation, the taxable base and the tax rates are determined.

Article 2 Basic Terms Used in this Federal Law

The following basic terms shall be used for the purposes of this Federal Law:

"gaming" - a form of entrepreneurial activity which does not consist in the sale of products (goods, work or services) but involves the derivation by a gaming establishment from participation in games of chance of income in the form of payoffs and charges for the organization of the games;

"gaming establishment" - an enterprise where, on the basis of a licence to engage in entrepreneurial activities in the field of gaming, games of chance are organized and/or bets are accepted: casinos, totalizators, bookmaking offices, amusement arcades and other gambling houses (places);

"bet" - a risk-based agreement concerning a payoff which is concluded between two or more parties, whether physical persons or legal entities, and the outcome of which depends on an event whose occurrence is uncertain;

"game of chance" - a risk-based agreement concerning a payoff which is concluded between two or more parties, whether physical persons or legal entities, in accordance with the rules established by a gaming establishment, and the outcome of which depends on an event on whose occurrence the parties involved are able to exercise some influence;

"gaming table" - a specially equipped place in a gaming establishment which is intended for the playing of games of chance with any kind of payoff, in which the gaming establishment participates through its representatives as a party or as an organizer and/or observer;

"gambling machine" - special equipment (mechanical, electrical, electronic and other technical equipment) installed in a gaming establishment which is used for the playing of games of chance without the participation of representatives of the gaming establishment in those games;

"cash desk" - a specially equipped place in a gaming establishment (totalizator or bookmaking office) where the total amount of stakes is recorded and the amount of the payoff to be paid is determined (with the exception of the cash desk of a totalizator which is a structural subdivision of a State unitary enterprise).

Article 3 Payers of the Tax on Gaming

The payers of the tax on gaming (hereinafter referred to as "tax") shall be organizations and physical persons who carry out entrepreneurial activities in the field of gaming.

Economically autonomous subdivisions of an organization which carry out entrepreneurial activities in the field of gaming shall, in accordance with the procedure which is envisaged by the tax legislation of the Russian Federation, fulfil the organization's tax obligations in the territory in which those economically autonomous subdivisions perform the organization's functions.

Article 4 Object of Taxation

1. Tax shall be levied on the following types of gaming facilities:

- gaming tables which are intended for the playing of games of chance in which the gaming establishment participates through its representatives as a party;

- gaming tables which are intended for the playing of games of chance in which the gaming establishment participates through its representatives as an organizer and/or observer;

- gambling machines;

- cash desks of totalizators;

- cash desks of bookmaking offices.

2. The total quantity of taxable items of each type of gaming facility shall be subject to compulsory registration with bodies of the State Tax Service of the Russian Federation for the locality where those facilities are situated before they are installed, in which respect a certificate of registration must be issued.

3. A copy of the certificate of registration of the total quantity of taxable items of each type of gaming facility must be kept in the gaming establishment where those facilities are situated.

4. Changes in the total quantity of taxable items of each type of gaming facility in a gaming establishment must be registered within 5 working days from the day on which each taxable item is installed or disposed of. Bodies of the State Tax Service of the Russian Federation must, within 5 working days from the date on which a written statement is received from a taxpayer concerning a change in the total quantity of taxable items, issue a certificate of registration or make amendments to the previously issued certificate.

5. The presence of unregistered taxable items on the premises of a gaming establishment or failure to comply with the established procedure for the payment of tax more than twice within a calendar year may serve as grounds for the revocation of a licence to engage in entrepreneurial activities in the field of gaming.

Article 5 The Rate of Tax

1. The rate of tax on each taxable item shall be established as a multiple of the minimum rate of labour payment which is established by federal law.

2. The minimum rate of tax per year shall be:

- for each gaming table intended for the playing of games of chance in which the gaming establishment participates as a party - 1200 times the minimum rate of labour payment;

- for each gaming table intended for the playing of games of chance in which the gaming establishment participates as an organizer and/or observer - 100 times the minimum rate of labour payment;

- for each gambling machine - 45 times the minimum rate of labour payment;

- for each cash desk of a totalizator - 1200 times the minimum rate of labour payment;

- for each cash desk of a bookmaking office - 600 times the minimum rate of labour payment.

3. The specific unified rates of tax for all gaming establishments located in the territories of constituent entities of the Russian Federation in excess of the minimum rates of tax which are established by clause 2 of this Article shall be determined by the legislative (representative) authorities of constituent entities of the Russian Federation.

4. Where there is no normative act of a constituent entity of the Russian Federation which establishes specific tax rates, the minimum rates of tax which are established by clause 2 of this Article shall be used for the calculation and payment of tax.

5. The yearly rate of tax for each taxable item in excess of the above-mentioned quantity shall be reduced by 20 per cent if the total quantity of taxable items of each gaming facility in a gaming establishment is:

- in the case of gaming tables - more than 30;

- in the case of gambling machines - more than 40.

6. It shall be forbidden to introduce individual tax rates for particular categories of payers.

Article 6 The Procedure for the Calculation and Payment of Amounts of Tax

1. Amounts of tax payable to the federal budget and the budgets of constituent entities of the Russian Federation shall be determined by the taxpayer independently on the basis of the quantity of registered taxable items and the rates of tax.

2. A computation of amounts of tax taking into account any changes in the quantity and/or types of taxable items shall be submitted by the taxpayer to the body of the State Tax Service of the Russian Federation where the taxable items are registered not later than the 20th of the month following the reporting month.

3. The taxpayer shall pay amounts of tax to the federal budget and budgets of constituent entities of the Russian Federation within 5 working days from the day on which a computation of amounts of tax is submitted to the body of the State Tax Service of the Russian Federation where the taxable items are registered in equal instalments of one twelfth of the annual amount of established tax with account taken of changes in the quantity and/or types of taxable items. Amounts of tax shall be paid at the unified rate established in accordance with Article 5.3 of this Federal Law in the territory of the constituent entity of the Russian Federation where the taxable item in question is registered.

4. Where a gaming establishment carries out other types of activity not relating to gaming, that establishment shall be obliged to maintain separate records of income from those types of activity and pay compulsory payments applicable to those types of entrepreneurial activity in accordance with the legislation of the Russian Federation.

5. Where a new taxable item is installed before the 15th of the current month the amount of tax shall be calculated for the whole of the current month; where a new taxable item is installed after the 15th, the amount of tax shall be calculated for half of the current month.

6. Where a taxable item is disposed of before the 15th of the current month the amount of tax shall be calculated for half of the current month, and where a taxable item is disposed of after the 15th, the amount of tax shall be calculated for the whole of the current month, in which respect a taxable item shall be deemed to have been disposed of after the expiry of a period of 10 days from the date on which an appropriate statement is submitted to a body of the State Tax Service of the Russian Federation.

7. The amount of tax shall be included in the composition of expenses associated with carrying out the type of entrepreneurial activity in question.

Article 7 Distribution of Tax Receipts

1. Amounts of tax corresponding to the minimum rate of tax shall be credited to the federal budget.

2. Amounts of tax corresponding to the excess over the minimum rate of tax shall be credited to the budgets of the constituent entities of the Russian Federation in which the gaming establishments are located.

Article 8 Liability of Taxpayers

The liability of taxpayers and the exercise of control by tax authorities over compliance with the provisions of this Federal Law shall, in addition to the measures provided for by this Federal Law, be regulated by the Law of the Russian Federation "Concerning the Fundamental Principles of the Taxation System in the Russian Federation" and other legislative acts of the Russian Federation.

Article 9 Development of Regulatory Acts

Instructions on the application of this Federal Law shall be issued by the State Tax Service of the Russian Federation with the agreement of the Ministry of Finance of the Russian Federation.

Article 10 Entry into Force of this Federal Law

1. This Federal Law shall enter into force from the day of its official publication.

2. The President of the Russian Federation shall be requested and the Government of the Russian Federation shall be instructed to bring their normative legal acts into line with this Federal Law.

President of the Russian Federation B. Yeltsin

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