The gambling business tax is a regional fee, which is provided for by the current Tax Code. By law, this payment applies to federal payments.
There are several basic concepts for calculating gambling tax:
- Gambling business. Certain entrepreneurial activity that is not a product sale, but at the same time associated with the extraction of income from participating in various gambling games in a gambling establishment. You can also receive income from fees for conducting such games, from which tax is also charged.
- Gambling establishment. A certain enterprise in which all kinds of gambling are held on the basis of a corresponding license. Bets on bets can be accepted, which also levy a tax on gambling. These facilities include various slot machine halls, sweepstakes, bookmakers, casinos, as well as any other gambling houses.
- Bet. A win-win agreement between legal entities or individuals that is based on risk. In other words, an agreement is considered to be a bet if its outcome directly depends on a certain circumstance, which may or may not occur.
- Game table. Specialized place, which is equipped in a gambling establishment and is intended for various gambling, regardless of the types of winnings. In this case, each such table is taxed on gambling. In this case, the institution itself can also participate in gambling through its representatives as an organizer, observer or even a playing party.
- Slot machine. Specialized equipment that is installed in the game room and is used to receive a cash prize. In this case, employees of the company can not take any part in the game on such machines.
- Cashbox. Specialized place, which is equipped with appropriate equipment. With the help of this equipment in a gambling establishment a record is kept of the total amount of the bets, and also the total amount of winnings to be paid is determined. The only exception in this case is the tote, since it is a structural unit of a unitary state enterprise.
All of the above concepts are taken into account in the process of calculating the tax on the gambling business, and therefore it is important to remember them and use them correctly in the future.
Payers in this case are individuals or companies that are engaged in business activities in the field of this business. In the order prescribed by the current tax legislation, all sorts of separate divisions of the company fully assume their responsibilities regarding the organization of payment in the territory where they work.
Objects of taxation
In this case, the objects of taxation are the above concepts, that is, gaming tables, machines and cash registers. The total number of such objects must be mandatory registered with the relevant bodies of the Ministry of Taxes and Tax Collection, which are located at the place of residence of the objects before they are installed, with the mandatory provision of a registration certificate, since the tax rate on the gambling business directly depends on it. It is worth noting that a copy of this certificate should be kept in a gambling establishment, that is, where these objects will be permanently located.
In the event that in the course of work in a gambling establishment, it was decided to change the total number of objects of one kind or another, such changes also need to be registered without fail within five working days after each individual object leaves or is installed, because from this, again, depends on the tax rate on gambling. Within five days after receiving a written statement, the fiscal authorities must issue a certificate stating that the objects are registered (it also provides for changes to the already issued certificate).
In the event that unregistered objects of taxation are present on the territory of the establishment or the work of this establishment does not comply with the tax payment procedure more than twice during one calendar year, gambling tax payers may simply lose their business license . The tax rate on various objects of taxation should be established in the amount that is a multiple of the minimum wage rate established by the current federal law.
The regional tax on gambling business represents a specific rate for each gambling establishment in the territory of the constituent entities of the Russian Federation, which exceeds the established minimum level determined by current legislation. In the event that a regulatory act of a particular subject of the Russian Federation, which determines the exact amount of tax rates, is not available, the minimum allowable rates will be used for its calculation and further payment. It is worth noting that the tax rate per year for each subsequent object over a certain amount will decrease by 20%, but only if the institution has a total number of gaming tables of more than 30, and there are more than 40 gaming machines.
It should also be noted that the tax on gambling business of the Russian Federation does not provide for any individual rates for certain categories of taxpayers.
How much to pay?
The tax rate represents such a moment, which is determined in accordance with the legislation of individual subjects and is charged every month. This rate can be the following amount:
- 25-125 thousand rubles for each installed game table;
- 25-125 thousand rubles for each used cashier of the bookmaker's office or tote;
- 1.5-7.5 thousand rubles for each gaming machine.
In the event that this rate is not set in accordance with the current legislation of a particular entity, it is set at the minimum value corresponding to the Tax Code. Under Chapter 29 of this code, the rules governing the procedure for payment and calculation of tax are determined, the timing of payment and, accordingly, responsibility for all possible violations are determined.
How is the payment calculated?
When opening a gambling business, you must understand the procedure for calculating tax.
Tax on gambling business (indirect or direct), or rather, the amount of payments that need to be paid to the federal budget and the subjects of the Russian Federation, are determined directly by the payer in accordance with the rate, as well as the total number of registered objects. Determining the exact amount of payments, taking into account the total number or types of taxable items, should be provided by the taxpayer to the tax authority located directly at the place of registration, no later than the 20th day of each month following the reporting one.
In the event that a gambling establishment engages in any other activities that have no relation to the gambling business, this establishment must separately take into account these payments, after which it must make payments separately in accordance with the current legislation. Characteristics of the tax on gambling business was given above.
Change the number of objects
In the event that any additional device is installed before the 15th day of a given month, the amount of the security deposit for it will be charged for the full month. If the change in objects happened after the 15th day, then in this situation, taxpayers can pay a tax on gambling business by half.
When leaving an object for which payment is made before the 15th day, the amount is paid only for half of the given month, but if this object is retired after the 15th, the total amount will be equal to the full tax rate. It is worth noting the fact that in this case the object of taxation is considered to be completely retired only after 10 days have passed from the date of filing this application to the tax authority.
How is the payment made?
The tax on gambling is obligatory to pay in accordance with the flat rate, which is established on the territory of a particular subject of the Russian Federation where this object is located. In this case, the amount of contributions is directly included in all expenses related to the conduct of this business. The total amount of tax must necessarily be credited to the federal budget.
Where to pay?
The total amount of payments in the amount corresponding to the excess in comparison with the minimum allowable amount of the bet must be credited directly to the budget of the subject of the Russian Federation where this gambling establishment is located.
In addition, the tax on gambling business also provides for a local fee for opening such business activities.