By gambling understands special kind of entrepreneurial activity, which is associated with the generation of income in the form of winnings from organizations or individual entrepreneurs.In the Tax Code in Article 29 has tax on gambling , where the role of the taxpayer may act - individual entrepreneurs, companies that carry out their deyateln7ost in the gaming industry.
Objects tax recognized - gaming tables, slot machines, betting offices and betting shops.Every taxpayer would have to put on record its taxable items in the tax authority at the place where it is registered.In addition, the tax on gambling, may set rates depending on the following factors:
- from 25 thousand to 125 thousand rubles per 1 game table;
- from 1.5 thousand to 7.5 thousand rubles per 1 slot machine;
- from 25 thousand to 125 thousand for 1 cash bookmaker or totalizator;
If the rate is not set by the law of the Russian Federation, is already subject to other tax rates:
- 25 thousand rubles per 1 game table;
- 1,5 thousand for 1 slot machine;
-25 thousand rubles per 1 cashier bookmaker or totalizator.
If a gaming table has more than one field, in this case, the rate increase in size, the number of times the game field.Thus, tax on gambling may vary depending on the number of gaming tables, machines and cash registers.The tax period of the 1st quarter, during which time tax on gambling must pay.With regard to the tax return, it is served not later than the 15th day of the second month following the tax reporting period.If the taxpayer has excess revenue, which were obtained in the field of gambling activities, the additional payment is made.
Today tax on gambling can pay not only the organizers of gaming clubs and lotteries, there is the so-called tax on winnings , who pays, who has won anything in the lottery or in shares.More and more companies are satisfied with the various lotteries in which the lucky owner not only can win cash prizes, but also valuable items, such as appliances, a car or even a flat.But few know that the man who has won anything in the casino, in shares or in the lottery, he must pay tax on the gain .The fact is that the companies that carry out such actions, should have the necessary licenses.Those companies that are not registered as the organizers of the games are by some tax agents, who are required to pay, to retain and to calculate personal income tax in the budget.But if the taxpayer is registered in the prescribed manner as the organizer of the lottery or betting, then it had no obligation to hold, calculating and transferring taxes to the budget.
In this case, the tax on lottery winnings obliged to pay a citizen, received a prize.Here the person to get the win, you need to bring in the tax return, which is located in his residence, in the form of a certificate 3NDFL.It is also obliged to pay the tax no later than 30 April of the year following the expiration of the tax period.
So, the winner of a beautiful car, a spacious apartments, high-quality household appliances and some money will also pay the tax for the fact that he won.This is to remind all participants of the lottery or shares, as well as the need to say that a man who has won something, penalties may be imposed if it is not time to pay this tax.The nuances are in every area, and plenty of gambling.After all, no company will operate at a loss.
