The tax on gambling is a regional fee, which is provided for by the current Tax Code. According to the law, this payment refers to federal payments.
There are several basic concepts for calculating the tax on gambling:
- Gambling business. Certain entrepreneurial activities, which are not any sales of products, but associated with the extraction of income from participation in various gambling in a gambling establishment. You can also receive income from the payment for the conduct of such games, from which tax is also levied.
- Gambling institution. A certain enterprise in which all kinds of gambling are held on the basis of a relevant license. Bets on wagers can also be taken, which also levy a tax on gambling. Such institutions include various halls of slot machines, sweepstakes, bookmakers, casinos, as well as any other gambling houses.
- Bet. The agreement concluded between legal entities and individuals on the win, which is based on risk. In other words, an agreement is considered a bet if its outcome is directly dependent on a certain circumstance that may or may not occur.
- The game table. A specialized place that is equipped in a gambling establishment and is intended for carrying out various gambling games regardless of the types of winnings. In this case, from each such table is levied a tax on gambling. In this case, in gambling, the institution itself can also participate through its representatives as an organizer, an observer or even a playing party.
- Slot machine. Specialized equipment, which is installed in the gaming hall and is used to receive money winnings. 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 the appropriate equipment. With the help of this equipment in the gambling establishment, the total amount of bets is recorded, and the total amount of the winnings to be paid is determined. The only exception in this case is a tote, since it is a structural subdivision 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 in the future properly use.
Payers in this case are individuals or companies that are engaged in entrepreneurial activities in the field of this business. In the order that is provided by the current tax legislation, all sorts of detached units of the company fully assume the responsibility for arranging 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 facilities must be registered in the relevant bodies of the Ministry of Taxes and Taxes, located at the location of the objects before they are installed, with the mandatory provision of a certificate of registration, since the tax on gambling directly depends on it. It is worth noting the fact 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 a decision was made to change the total number of objects of a particular kind, such changes must also be registered without fail for five working days after each individual object is dropped or installed, after all from this, again, the tax rate on gambling depends. Within five days after receipt of a written application, the fiscal authorities must issue an appropriate certificate that the objects are registered (it also provides for changes to the certificate already issued).
In the event that unregistered objects of taxation are present on the premises of the institution or if the work of this institution does not comply with the tax payment procedure more than twice during one calendar year, payers of the gambling tax can simply lose their license to conduct business in this area . The rate of tax on various taxable items should be established in the amount that is a multiple of the established by the current federal law SMIC.
The regional tax on gambling is a specific bet for each gambling establishment in the territory of the constituent entities of the Russian Federation, which exceeds the established minimum level determined by the current legislation. In the event that the normative act of a particular subject of the Russian Federation, which determines the exact size of tax rates, is absent, the minimum permissible rates are used to calculate and further pay for it. It is worth noting that the tax rate per year for each subsequent object in excess of a certain amount will be reduced by 20%, but only if the total number of gaming tables in an institution is more than 30, and more than 40 gaming machines are installed.
It should also be noted that the tax on the gambling business of the Russian Federation does not provide for any individual rates for certain categories of payers.
How much should I pay?
The tax rate is a moment that is determined in accordance with the laws of individual entities 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 cash desk of a bookmaker's office or a tote;
- 1.5-7.5 thousand rubles for each slot machine.
In the event that this rate is not established in accordance with the current legislation of a certain subject, it is established according to the minimum value corresponding to the Tax Code. Under Chapter 29 of this Code, the procedure for payment and calculation of the tax is established, the payment terms and, accordingly, the responsibility for all possible violations are determined.
How is the payment calculated?
When opening a gambling business, you must understand the procedure for calculating the tax.
The tax on gambling (indirect or direct), or more precisely, the amount of payments that need to be paid to the federal budget and the constituent entities of the Russian Federation, are determined directly by the payer in accordance with the rate, as well as the total number of registered objects. Determination of the exact amount of payments, taking into account the total number or types of objects of taxation, must be provided by the payer himself to the tax authority located directly at the place of registration, not later than the 20th day every month following the reporting one.
In the event that the gambling establishment is engaged in any other activities that have no relation to the gambling business, this institution should separately take into account these payments, after which to 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 the month, the amount of the deposit for it will be added for the full month. If the change in the objects happened after the 15th day, then in this situation, tax on gambling taxpayers can be paid half.
Upon the retirement of an object for which payment is made before the 15th day, the amount is paid only for half of this month, if this object is retired after the 15th, the total amount will equal the full tax rate. It is worth noting the fact that in this case the object of taxation is considered to be completely disposed of only after 10 days have passed since the filing of this application with the tax authority.
How is the payment made?
The tax on gambling is mandatory for payment in accordance with a single rate, which is established on the territory of a specific 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 entrepreneurial activity. 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 rate should be credited directly to the budget of the constituent entity of the Russian Federation where this gambling establishment is located.
Among other things, accounting for the tax on gambling also provides for a local fee for the opening of such entrepreneurial activities.