Gambling business tax
Gambling business tax refers to regional taxes. It is obligatory for payment on the territory of those subjects of Russia where the relevant regional law has been adopted. When introducing a tax on the gambling business, regional authorities are required to be guided by the norms of the Tax Code of the Russian Federation. At the same time, the regions have been granted the right to set tax rates (within the limits established by the Tax Code of the Russian Federation), as well as determine the procedure and terms for paying tax on the gambling business.
Possibility of providing tax incentives tax on gambling business is not provided for by the Tax Code of the Russian Federation, therefore, the subjects of the Russian Federation are deprived of the opportunity to establish them.
Starting July 1, 2009, the activity of organizing and conducting gambling in the territory of the Russian Federation (with the exception of gambling zones) is illegal.
From 07/01/2009, gambling establishments (with the exception of bookmakers and sweepstakes) can only be opened in gambling zones in the manner prescribed by federal law.
The State Duma has determined the regions in which the gaming zones will be created. Gambling reservations will be located in the Kaliningrad Region, the Altai Republic, the Primorsky Territory, as well as on the border area between the Rostov Region and the Krasnodar Territory.
Characteristics of the main elements of the gambling business tax.
payers tax on gambling business are organizations and individual entrepreneurs operating in the gambling business.
Gambling business is not a service delivery. This is a special type of entrepreneurial activity associated with the extraction of income in the form of winnings or fees for gambling or betting.
Gambling - this is a risk-based winning agreement concluded by two or more participants between themselves or with the organizer of the gambling establishment (the organizer of the sweepstakes) according to the rules established by the organizer of the gambling establishment (the organizer of the sweepstakes).
Bet - a risk-based winning agreement concluded by two or more participants between themselves or with the organizer of a gambling establishment (the organizer of a sweepstakes), the outcome of which depends on an event, regarding which it is not known whether it will occur or not.
Organizations and entrepreneurs engaged in the gambling business are not entitled to apply the simplified taxation system. If, in addition to the gambling business, they carry out other activities, then the usual taxation system is applied to them (in appropriate cases - UTII).
Objects taxation are:
game table,
Slot machine,
cash register,
Bookmaker cash desk.
game table- a place specially equipped by the organizer of a gambling establishment, intended for gambling with any kind of winnings. The organizer of a gambling establishment participates in gambling through his representative. The gaming table consists of one or more gaming fields.
playing field - a special place on the gaming table, equipped in accordance with the rules of gambling, where a gambling game is held with any number of participants and only with one representative of the organizer of the gambling establishment participating in the specified game.
Slot machine– special equipment (mechanical, electrical, electronic or other technical equipment) installed by the organizer of the gambling establishment. It is used for gambling with any kind of winnings. Representatives of the organizer do not take part in gambling.
Cash desk of a totalizator or bookmaker's office- a specially equipped place at the organizer of a gambling establishment (totalizator), where total amount rates and determines the amount of winnings to be paid.
The organizer of the gambling business must register each object of the gambling business subject to taxation with the tax authority at the place of installation of this object of taxation. The taxpayer is obliged to register each object of taxation no later than two working days before the date of its installation.
tax period for gambling business tax, a calendar month is recognized, i.e. taxpayers must calculate and pay tax monthly.
Tax rates established by the laws of the subjects of the Russian Federation. Bets vary between:
For one gaming table - from 25,000 to 125,000 rubles;
For one slot machine - from 1500 to 7500 rubles;
For one cash desk of a totalizator or bookmaker's office - from 25,000 to 125,000 rubles.
If the rates are not set by the regional authorities, the tax is levied at the minimum rates.
The tax base determined separately for each type of objects of taxation. It is formed as the total number of objects of the same type.
Procedure for calculating tax. The amount of gambling business tax is calculated as the product of the tax base and the rate established in the region for the relevant objects. For gaming tables, tax rates are applied in a special manner. If the table has several playing fields, then the tax rate increases by a multiple of the number of fields.
Due to the fact that the tax period for the tax on the gambling business is one month, when calculating the amount of tax, the date of installation (retirement) of the object of taxation matters.
When installing a new object (objects) of taxation:
1. Until the 15th of the current tax period the tax amount is calculated as the product of the total number of relevant objects of taxation (including the established new object taxation) and the tax rate established for these objects of taxation.
Tax amount = N ´ S,
2. After the 15th day of the current tax period, the amount of tax on this object (these objects) for this tax period is calculated as the product of the number of these objects of taxation and one second of the tax rate established for these objects of taxation.
Tax amount = N ´ 1/2 S,
where N is the total number of objects of taxation of one type, S is the tax rate for a given type of objects of taxation.
Upon disposal of an object (objects of taxation):
1. Until the 15th day (inclusive) of the current tax period, the amount of tax on this object (these objects) for this tax period is calculated as the product of the number of these objects of taxation and one second of the tax rate established for these objects of taxation.
Tax amount = N ´ 1/2 S,
where N is the total number of objects of taxation of one type, S is the tax rate for a given type of objects of taxation.
2. After the 15th day of the current tax period, the amount of tax shall be calculated as the product of the total number of relevant objects of taxation (including the retired object (objects) of taxation) and the tax rate established for these objects of taxation.
Tax amount = N ´ S,
where N is the total number of objects of taxation of one type, S is the tax rate for a given type of objects of taxation.
Procedure and terms of payment and formation tax reporting by tax. The tax declaration is submitted by the taxpayer to the tax authority at the place of registration of objects of taxation no later than the 20th day of the month following the expired tax period. The tax declaration is filled in by the taxpayer taking into account the change in the number of objects of taxation for the past tax period.
The tax is paid no later than the deadline set for filing the declaration, i.e. no later than the 20th day of the month following the expired tax period.
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Legislation Russian Federation it is allowed to organize entrepreneurial activities related to gambling, sweepstakes, betting, etc., providing for a cash prize and a fee for participating in them. Gambling business, like the other entrepreneurial activity subject to applicable taxes. Entrepreneurs are advised to pay this tax on time and in full. mandatory payment to the tax authorities in order to avoid penalties, which in the case of gambling can be very large.
Let's consider what exactly is the object of the gambling business tax, how accounting and control is carried out, how to correctly calculate the amount and make the payment, and also tell you about the changes that took place in this area in 2017 and what else businessmen can expect.
The Law “On State Regulation of the Organization and Conduct of Gambling” (FZ No. 244, which entered into force in January 2007) is the main legal document regarding the organization of the gambling business and profit from this activity.
Under gaming activity in the context of entrepreneurship, it is understood that gambling is carried out in special institutions equipped with gaming tables and / or machines (only in specially designated gambling zones), as well as in bookmakers' offices and sweepstakes (if a license is available).
The gambling business tax is regulated by Ch. 29 of the Tax Code of Russia, which is effective from January 1, 2004. In accordance with the text of the Tax Code, such business is regulated by regional legal acts, that is, local authorities have the prerogative in setting the tax rate (the Tax Code of the Russian Federation does not allow benefits for this type of tax). If such a document is not adopted at the regional level, the tax will be levied according to general requirements prescribed in the Tax Code.
SO! The gambling business tax is a direct regional payment that goes to the budget of the territorial subject of the Russian Federation where it is introduced.
The tax payment for the organization of games is charged if the following attributes of the organization of this business are present:
NOTE! Base on this tax is the total number of each type of gambling business objects.
The law requires that any of the listed attributes be registered with the tax authorities no later than 2 days prior to its installation. The owner must submit an application to the regional tax service, in which it is necessary to indicate the object of future taxation and its location. After consideration, he will be issued a certificate of registration for this object. The date of registration (which means the beginning of the tax period) will be the date indicated on the application for registration.
IMPORTANT! If an entrepreneur has acquired a new attribute for organizing games or any equipment is out of order or a certain point has been taken out of action, it is imperative to inform the tax office about these changes within the same time frame.
Application forms and registration certificates were accepted by the Ministry of Finance of Russia in accordance with Order No. 184n dated December 22, 2011.
The tax code establishes a minimum and maximum size rates for each type of gaming objects. Regional authorities have the right to choose any figure within these boundaries. If a given subject of the Russian Federation has not adopted a law regulating the size of the tax rate for the gambling business, then the minimum rate specified in the Tax Code of the Russian Federation is applied. Here are the amounts that an entrepreneur should expect:
The tax period for this type of tax is a calendar month. An exception may be if the old object dropped out before the middle of this month or a new object appeared already in its second half. In this case, the share of the tax rate changes: when the old object is deregistered or the new object is registered after the 15th, only half of the tax is charged that month.
The calculation procedure is standard: the tax base is multiplied by the rate. You must first determine the number of objects of taxation for each type separately, and then multiply the results obtained by the rate set in this region for such attributes of gambling. The amounts received are added together to form the final amount of the tax payment.
Entrepreneur in the area Altai Territory(in the gaming zone "Siberian coin") owns a gambling establishment, in which there are 3 gaming tables, 10 slot machines and a bookmaker's office. Since there are no special gaming tax rates in the Altai Territory, the calculation will be made according to the minimum provided for in the Tax Code of the Russian Federation.
For 3 gaming tables, the tax will be 25,000 x 3 = 75,000 rubles.
For 10 slot machines - 1500 x 10 = 15,000 rubles.
For the processing center of the bookmaker's office - 25,000 rubles.
Total: 75,000 + 15,000 + 25,000 = 115,000 rubles: this amount will be tax monthly payment, if the entrepreneur does not have any changes in the number of game objects.
Gambling tax reporting provides for the inclusion of information about it in the tax return. The procedure for payment provides for its monthly submission no later than before the 20th day of the next month. In the text of the declaration, it is necessary not only to justify the amount of tax, but also indicate the dynamics of objects of taxation, if any.
IMPORTANT! If you find errors or inaccuracies in the declaration, you need to establish Art. 81 of the Tax Code of the Russian Federation on the procedure for submitting an updated version of the declaration to the tax authority.
The law is strict with those who do not provide the necessary payments to the budget. For late payment or delay in filing a declaration, for errors in calculating the amount or arrears, serious fines are provided:
FOR YOUR INFORMATION! Fines and penalties do not release from the obligation to pay arrears in full.
At the moment, global changes in this species no tax. Only the procedure for calculating penalties has been revised - after October 1, 2017, the rule applies: the longer the delay, the greater the penalty (clause 4, article 75 of the Tax Code of the Russian Federation).
There is a project of the Ministry of Finance of the Russian Federation, which provides for a gigantic increase in tax rates for the gambling business (almost 100 times for online offices and twice for other gaming facilities), but such a radical change, which could greatly affect the economy of gaming zones, has not yet been adopted.
From January 1, 2004, the tax on the gambling business is established by the Tax Code (Section 9 "Regional taxes and fees", Chapter 29 "Tax on the gambling business") and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with the Tax Code of the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment in the territory of the corresponding subject of the Russian Federation.
When introducing a tax, the legislative (representative) bodies of a constituent entity of the Russian Federation determine the tax rate within the limits established by the Tax Code, the procedure and terms for its payment, and the reporting form for this tax.
When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.
taxpayers tax organizations or individual entrepreneurs engaged in entrepreneurial activities in the field of gambling act on the gambling business.
Gambling business is recognized as entrepreneurial activity related to the extraction of income by organizations or individual entrepreneurs in the form of winnings and (or) fees for gambling and (or) betting, which is not the sale of goods (property rights), works or services.
Objects of taxation are:
game table;
slot machine;
totalizator cash desk;
bookmaker cashier.
The tax base for each of the objects of taxation is determined separately as the total number of relevant objects of taxation.
tax rates established by the laws of the constituent entities of the Russian Federation within the limits specified in Art. 369 of the Tax Code(Table 16.2).
Table 16.2
Gambling business tax rates
Procedure for calculating tax. The amount of tax is calculated by the taxpayer independently as the product of the tax base established for each object of taxation and the tax rate established for each object of taxation.
The tax payable at the end of the tax period shall be paid by the taxpayer no later than the deadline set for filing tax return for the relevant tax period. Thus, the tax must be paid monthly no later than the 20th day of the month following the expired tax period.
Main normative act In 2004, the Law on Taxes on Property of Individuals was the law that provides legal regulation of the payment of tax on the property of individuals.
tax payers on the property of individuals are recognized individuals - owners of property recognized as an object of taxation. If the property recognized as an object of taxation is in the common shared ownership of several individuals, each of the individuals is recognized as a taxpayer in relation to this property in proportion to his share in this property. In a similar manner, taxpayers are determined if the property is in the common shared ownership of individuals and enterprises (organizations). If the property recognized as an object of taxation is jointly owned by several individuals, they bear equal responsibility for the fulfillment of the tax obligation. The payer of the tax may be one of these persons, determined by agreement between them.
Objects of taxation residential houses, apartments, dachas, garages and other buildings, premises and structures are recognized.
Tax rates for buildings, premises and structures are established by regulatory legal acts of representative bodies of local self-government, depending on the total inventory value. Representative bodies of local self-government may determine the differentiation of rates within the established limits, depending on the total inventory value, type of use, and other criteria. Tax rates are set within the limits specified in Table. 17.1.
Table 17.1
Individual property tax rates
tax incentives. The categories of citizens named in Art. 4 of the Law on taxes on property of individuals.
Local self-government bodies have the right to establish tax incentives for taxes and the grounds for their use by taxpayers.
Procedure for calculating tax. The calculation of taxes is carried out by the tax authorities. The tax is established on the basis of data on the inventory value of the property of individuals as of January 1 of each year.
Persons entitled to benefits independently represent Required documents to the tax authorities. If the right to a benefit arises during a calendar year, the tax is recalculated from the month in which this right arose. In case of untimely application for tax relief, the recalculation of the amount of taxes is made no more than three years in advance upon a written application of the taxpayer.
Payment notices of tax payment are handed over to payers by tax authorities annually no later than August 1.
Procedure and terms of tax payment. The tax is paid by the owners in equal shares in two terms - no later than September 15 and November 15.
For new buildings, premises and structures, the tax is paid from the beginning of the year following their erection or acquisition.
For a building, premises and structure that has passed by inheritance, tax is levied on the heirs from the moment the inheritance is opened. For buildings, premises and structures that are in the common shared ownership of several owners, the tax is paid by each of the owners in proportion to their share in these buildings, premises and structures. For buildings, premises and structures that are jointly owned by several owners without determining shares, the tax is paid by one of these owners by agreement between them. In case of inconsistency, the tax is paid by each of the owners in equal shares.
When transferring ownership of a building, premises, structure from one owner to another during a calendar year, the tax is paid by the original owner from January 1 of this year until the beginning of the month in which he lost the ownership of the specified property, and by the new owner - starting from the month in which the latter acquired ownership.
In case of destruction, complete destruction of a building, premises, structure, the collection of tax is terminated starting from the month in which they were destroyed or completely destroyed.
The need for publication is dictated by an obvious circumstance: the owners of gambling establishments and gambling halls, ignoring the regulations tax legislation, can overtake serious problems, up to criminal liability.
Today we will find out who is the payer of the gambling business tax, what rights and obligations the subjects of the Russian Federation are vested with in relation to this tax payment, what are the types and sizes of rates, methods of determining the tax base, and so on.
To understand the main material, we need to delve into separate legislative definitions, defined tax code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), which will periodically be interspersed in the text of the publication.
In particular, in article 364 of the mentioned normative document definitions of the concepts "gambling business" and "playing field" are given.
The legislator determines gambling business as an entrepreneurial organization and conduct, associated with the extraction by organizations in the form of winnings and (or) fees for gambling.
It follows from this definition that only legal entities can be legal owners of the gambling business ( commercial organizations). They are also taxpayers. Individuals and individual entrepreneurs are deprived of such an opportunity.
The legal term playing field» includes the required elements:
The number of playing fields at one gaming table directly affects the amount of tax deductions, for the calculation of which the established tax rate is multiplied by the number of playing fields.
Taxable period tax on the gaming business is limited to a calendar month (Article 367 of the Tax Code of the Russian Federation). To define it tax base it is only required to recalculate the existing objects of taxation (Article 368 of the Tax Code of the Russian Federation).
Since November 2017, the Tax Code of the Russian Federation has expanded the range of objects of taxation in the area under consideration.
Today, these are gaming tables and, processing centers of bookmakers and sweepstakes, processing centers for interactive bets of bookmakers and sweepstakes, and, finally, betting shops of bookmakers and sweepstakes.
All listed objects (each unit) must be registered with the tax office at their location (installation).
The reason for registration is the application of the owner of the relevant objects, who will be a tax payer in the future. The fact of registration of one or more objects is confirmed by the issued tax authority evidence.
Such an application must be submitted in advance no later than five days prior to the date of installation of the gaming machine or table or the moment of commissioning of the respective processing center.
The same terms and conditions of registration are established for cases of opening or disposal of objects of taxation.
Legally significant facts of registration of an object of taxation and its disposal are certified by the issuance of a certificate or amendments to it, respectively, and are tied to the date of the indicated actions.
Applications for registration of objects of taxation or reduction in the number of such objects are submitted to the inspectorate by the Federal Tax Service of the Russian Federation (hereinafter referred to as the FTS) in person, through a representative, by mail or using electronic means of communication in the prescribed manner.
For postal items, standard civil law regulations apply: the day of their submission is considered the day of departure (determined by the stamp of the post office).
For statements certified by an encrypted electronic signature and sent via electronic communication channels, the day of submission to the IFTS is the day of their actual dispatch.
According to the received application - in the absence of comments on its execution and compliance with its established forms– the decision to register or amend the certificate of registration of objects of taxation is made within five days from the date of receipt.
Official forms of applications, certificates of registration, acts on amendments to certificates of registration of objects of taxation are developed and approved by the Federal Tax Service.
Article 369 of the Tax Code of the Russian Federation defines the limits of tax rates for the gambling business, within which the constituent entities of the Russian Federation have the right to establish specific tax rates for the gambling business. The current data as of November 27, 2018 are shown in the table below:
| Type of object of taxation | Limits of tax rates for gaming business established by the Tax Code of the Russian Federation, thousand rubles per unit | Tax rate for gaming business by gaming zones of the Russian Federation * , thousand rubles per unit | ||||
| 1 | 2 | 3 | 4 | |||
| game table | 50 — 250 | 125 | 250 | 125 | ||
| Slot machine | 3 – 15 | 7,5 | 15 | 7,5 | ||
| Processing center | bookmaker | 50 – 250 | 125 | 250 | ||
| sweepstakes | ||||||
| bookmaker's interactive bets | 2 500 – 3 000 | No | 3 000 | |||
| interactive totalizator bets | ||||||
| Point of acceptance of rates | bookmaker | 10 – 14 | 7 | 14 | ||
| sweepstakes | ||||||
*Note: 1 - Krasnodar Territory, 2 - Altai Territory, 3 - Kaliningrad Region, 4 - Primorsky Territory.
For cases absence regional regulations that establish certain tax rates, the rates corresponding to the lower limits established by the Tax Code of the Russian Federation apply:
This means that in, located in the Krasnodar Territory, tax rate in relation to the processing centers of interactive bets of a bookmaker's office or totalizator is 2,500,000 rubles.
The above tax rates are expected to remain the same in 2019.
The general rules for calculating tax on the gambling business are regulated by Article 370 of the Tax Code of the Russian Federation. The state imposes on the owner of the gambling business, acting as the payer of the analogue, to independently calculate the tax amounts payable.
The legislator imposes special requirements for filling out a tax return. The information entered into it must accurately reflect the number of objects of taxation at the end date of the reporting period.
Deviations from this rule are fraught with bringing to administrative or - in case of proof of intent and compliance with other conditions provided for by Article 199 of the Criminal Code of the Russian Federation - criminal liability.
To calculate the amount of tax payable, the tax rates stipulated by Article 369 of the Tax Code of the Russian Federation and local legislative bodies must be multiplied by the number of playing fields.
The resulting value, in turn, must be multiplied by the size of the tax base established for each taxable object. The result will be the amount of tax payable, which should be reflected in the tax return.
When calculating, the date of issue of the certificate of registration of objects of taxation should be taken into account.
If the certificate is issued before the 15th day (inclusive) of the tax period under review, the amount of tax will be calculated as the product of the number of all objects of taxation (including "new arrivals") and the tax rate established for them.
For objects, the certificate of registration of which is dated the 16th, 17th and later, the amount of tax will be considered to be halved the product of the number of such objects and the tax rate corresponding to them.
In the event of disposal of certain objects of taxation and making appropriate changes to the registration certificate, the date of making such changes is again taken into account.
If in the taxable period they occurred before the 15th day (inclusive), the halved tax rate is used to calculate the amount of tax. If after - the full tax rate is applied, including for retired objects of taxation.
By general rule established by Article 371 of the Tax Code of the Russian Federation, the place of payment of tax on the gambling business is tax office, in which objects of taxation are registered (slot machines, sweepstakes, bookmakers, and so on).
This rule does not apply to the largest taxpayers, the circle of which, in accordance with special criteria, is determined by a separate order of the Federal tax service Russian Federation (No. MM-3-06/ [email protected] dated May 16, 2007 with subsequent amendments).
At the same time, the results of the financial and economic activities of business entities, their impact on the economic results of dependent companies, and the mandatory availability of a license for the relevant types of entrepreneurial activities are taken into account.
Such payers are allowed to submit declarations to the IFTS at the place of their registration as the largest payers.
To avoid penalties, the declaration must be submitted monthly, no later than the 20th day of the month following the reporting period.
At the moment, the mechanism for levying a tax for organizing virtual ones (you can get an idea of this kind of establishments, for example, by clicking on the link of the Vulkan 24 casino official website) Russian legislation indefined.
These gaming industry entities are often created with the support of foreign hosters and Internet providers, and for the most part their activities remain outside the jurisdiction of domestic tax authorities.
The theoretical calculations outlined above are easier to usefully disassemble into concrete examples correct calculation of gambling business tax.
Example 1. "Long Dollar", which is registered in the gambling zone of the Altai Territory "Siberian Coin", is the owner of 4 gaming tables, 17 slot machines. It is necessary to calculate the monthly amount of tax on the gambling business for this business entity.
Solution. The amount of tax payable is calculated according to the formula:
4 * 125,000 rubles + 17 * 7,500 rubles = 627,500 rubles.
Example 2. As of 11/01/2018, the private "Three Sevens", registered in , owned 6 gaming tables and 23 slot machines. On 11/20/2018, the company applied to the registration authority with a statement to reduce the number of slot machines by 4 units. Changes to the registration certificate were registered by the Federal Tax Service on November 23, 2018. It is necessary to calculate the amount of tax payable in the relevant reporting period.
Solution. Registration of the fact of disposal of objects of taxation took place after the 15th day of the reporting month. This means that the full size is applied to retired objects. The calculation formula is similar to the formula from the previous example:
6 * 250,000 + 23 * 15,000 = 1,845,000 rubles.
If the disposal of slot machines took place, for example, on November 7th, the calculation formula would change somewhat:
6 * 250,000 + 19 * 15,000 + 4 * (15,000 / 2) = 1,815,000 rubles.
As additional information on the topic under consideration, we present some information that will allow you to get a glimpse of the taxation of the gambling business in some foreign countries.
For example, in Kazakhstan the circle of tax payers is limited legal entities providing services of a totalizator, betting office, slot machine hall or casino.
The tax period is equal to a quarter. The range of taxable objects is limited to gaming tables and sweepstakes, cash desks (including electronic ones) of sweepstakes and bookmakers.
Tax rates are determined by the Kazakh Tax Code and at the time of this publication are approximately:
A distinctive feature of the Kazakh tax on gambling business is the presence of maximum ceilings for paying tax payments. In terms of US dollars, they currently amount to:
IN USA The system of taxation of casinos and gaming halls is very complicated, and each state has its own characteristics. Each state is free to set its own tax rates.
Gambling is a licensed type of entrepreneurial activity. There are three types of licenses: (1) special, (2) limited, and (3) unlimited.
Licenses of the first type allow their owners to place slot machines in other people's gaming halls and premises.
Licenses of the second type are required to open your own gaming hall with up to 15 slot machines.
For owners of gaming tables and gaming halls with an unlimited number of slot machines, a license of the third type is required.
On average, for each slot machine under a limited license, you will have to put into the treasury two and a half hundred dollars a year and about 80 to 120 dollars quarterly.
For holders of unlimited licenses, these payments are three times or even four times higher.
IN Germany, France and a number of other countries the problem of taxation of virtual gaming halls and casinos has not yet been resolved. Most European countries the gambling business tax rate varies between 15-25% of the amount of revenue.
Gambling business tax- one of the three regional taxes, the proceeds from which are a source of income for the budget of the subject of the Russian Federation, on the territory of which it is introduced. The scope of its regulation is the taxation of income received from the organization and conduct of gambling.
Gambling business- Entrepreneurial activity aimed at extracting income by organizations in the form of:
win;
gambling fees;
This is the organization and conduct of gambling in gambling establishments using gaming tables, slot machines, as well as accepting bets in bookmakers and sweepstakes.
Gambling business tax: details for an accountant
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