Under the gambling business understand a special type of entrepreneurial activity, which is associated with the extraction of income in the form of a gain from organizations or individual entrepreneurs. In the tax code of the Russian Federation in article 29 there is a tax on gambling , where individual entrepreneurs, organizations that carry out their activities in the gambling industry can act as taxpayers.
The objects of tax are recognized - gambling tables, slot machines, tote cash registers and betting shops. Each taxpayer is simply obliged to register their tax objects with the tax authority at the place where he is registered. In addition, a gambling tax may set rates depending on the following factors:
- from 25 thousand to 125 thousand rubles for 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 register of a betting office or sweepstakes;
If the rate is not established by the law of the Russian Federation, then other tax rates already apply:
- 25 thousand rubles for 1 gaming table;
- 1,5 thousand for 1 slot machine;
-25 thousand rubles for 1 cashier of a betting office or sweepstakes.
If there is more than one field in one game table, then in this case the bet increases in size that is a multiple of the number of the game field. Thus, the tax on gambling can fluctuate depending on the number of gaming tables, slot machines and cash registers. The tax period is 1 quarter, during which time the tax on the gambling business must be paid. As for the tax return, it is filed no later than the 15th day of the 2nd month that follows the tax reporting period. If the taxpayer has an excess of income that was received in the field of gambling, then payment is made additionally.
To date, the tax on gambling can be paid not only by the organizers of gaming clubs and lotteries, there is a so-called tax on winnings , which is paid by one who won something in the lottery or in promotions. More and more companies are arranging various prize draws in which a lucky owner can win not only cash prizes, but also valuable things, for example, household appliances, a car or even an apartment. But few people know that a person who has won something in a casino, in promotions or in a lottery must pay the winnings tax himself. The fact is that companies that carry out such actions must have the necessary licenses. Those companies that are not registered as organizers of the game are some tax agents that are required to pay, withhold and calculate personal income tax in the budget. But if the taxpayer has registered in the prescribed manner as the organizer of the lottery or sweepstakes, then it does not have the obligation to withhold, calculate and transfer tax to the budget.
In this case, the tax on winning the lottery must be paid by the citizen who received the prize. Here, the person who received the prize must bring a certificate in the form of 3NDFL to the tax return, which is located at his place of residence. He is also obligated to pay this tax no later than April 30 of that year, which follows the tax expired period.
So, the winner of a beautiful car, a spacious apartment, high-quality household appliances or some amount of money will also pay tax to the budget for what he won. This should be reminded to all participants of the lottery or the action, and it is also necessary to say that a penalty is imposed on a person who won something if he does not pay this tax on time. There are nuances in every area, and in the gambling business there are plenty of them. After all, no company will operate at a loss.