Tax Code Of The Russian Federation

PART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November
27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December
24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000

Part II
Section 9
Chapter 27
Sales Tax
Chapter 28
Transport Tax
Chapter 29
Gambling Business Tax
Chapter 30
Tax on the Property of Organisations

Chapter 29. Gambling Business Tax


Article 364. The Terms Used in the Present Chapter


 The following terms are used for the purposes of the present chapter:
 "gambling business" means an entrepreneurial activity relating to the gaining of incomes by organisations or individual entrepreneurs in the form of a prise and/or payment for conducting games of chance and/or betting which are not deemed the sale of goods (rights in rem), works or services;
 "the organiser of a gambling facility, in particular, a bookmaker office" (hereinafter in the present chapter referred to as "the organiser of a gambling facility") means an organisation or an individual entrepreneur pursuing the activity of organising games of chance in the field of gambling business, except for games of chance in totalizer;
 "the organiser of a totalizer" means an organisation or an individual entrepreneur pursuing a mediator activity of organising games of chance in the field of gambling business in the form of accepting bets from participants in parimutuel betting and/or disbursement of a prize;
 "participant" means a natural person taking part in games of chance and/or parimutuel betting conducted by the organiser of a gambling facility (the organiser of a totalizer);
 "game of chance" means an agreement on winning based on risk as concluded by two or more participants between themselves or with the organiser of a gambling facility (the organiser of a totalizer) according to the rules established by the organiser of the gambling facility (the organiser of the totalizer);
 "parimutuel betting" means an agreement on winnings based on risk as concluded by two or several participants between themselves or with the organiser of a gambling facility (the organiser of a totalizer) the result of which depends on an event of which it is not known if it going to occur or not;
 "gambling table" means a place with one or several gambling fields specifically arranged at a gambling facility's organiser's as intended for conducting games of chance with any type of winning in which the organiser of the gambling facility takes part through his representatives as a party or as the organiser;
 "gambling field" means a special place in a gambling table equipped in compliance with the rules of a game of chance where the game of chance is conducted with any number of participants and only with one representative of the organiser of the gambling facility who takes part in the said game;
 "gambling machine" means a specifically equipment (mechanical, electrical, electronic or another technical equipment) installed by the organiser of a gambling facility and used to conduct games of chance with any type of winning without the participation in such games of representatives of the organiser of the gambling facility;
 "the box-office of a totalizer or a bookmaker office" means a specifically equipped place at the gambling facility's organiser's (a totalizer's organiser's) where the sum total of bets if taken into account and the sum of winning to be disbursed is determined.

Article 365. Taxpayers


 The payers of the gambling business tax (hereinafter in this chapter referred to as "the tax") shall be deemed the organisations or individual entrepreneurs pursuing entrepreneurial activity in the field of gambling business.

Article 366. Tax Basis


 1. The following shall be deemed tax basis items:
  1)  a gambling table;
  2)  a gambling machine;
  3)  a totalizer box-office;
  4)  a bookmaker office box-office.
 2. For the purposes of the present chapter the taxpayer must have each tax basis item specified in Item 1 of the present article placed on record (hereinafter in the present chapter referred to as "register") with the tax body at the place of the taxpayer's registration as a taxpayer at least two business days prior to the installation of each of the tax basis items. The registration shall be effected by the tax body on an application of the taxpayer for registration of tax basis item(s) as involving a mandatory issuance of a certificate of registration of the tax basis item(s). The form of the application shall be approved by the Ministry of Taxation of the Russian Federation.
 3. Also the taxpayer must register with the tax bodies at the place of the taxpayer's registration as a taxpayer any change in the number of the tax basis items at least two business days prior to the date of installation or dismantling of each tax basis item.
 4. The tax basis item shall be deemed registered as of the date when the taxpayer files an application with the tax body for registration of the tax basis item(s).
 The tax basis item shall be deemed dismantled as of the date when the taxpayer files an application with the tax body for registration of a change in the number of tax basis items.
 5. The application for registration of a tax basis item (tax basis items) shall be filed by the taxpayer with the tax body either in person or through his representative or shall be forwarded by mail complete with a list of enclosure.
 6. Within five business days after the receipt of a taxpayer's application for registration of a tax basis item (tax basis items) (a change in the number of tax basis items) the tax bodies shall issue a certificate of registration or shall make amendments relating to the change in the number of tax basis items to the certificate issued earlier.
 7. A breach of the provisions of Item 2 or Item 3 of the present article by a taxpayer shall ensue collection of a fine from the taxpayer at the rate equal to three-fold tax rate set for the tax basis item in question.
 A breach of the provisions of Item 2 or Item 3 of the present article by a taxpayer more than once shall ensue collection of a fine at the rate equal to six-fold tax rate set for the tax basis item in question.

Article 367. Tax Base


 For each of the tax base items specified in Article 366 of the present Code a tax base shall be assessed separately as the total number of tax base items concerned.

Article 368. Tax Period


 The tax period shall be deemed a calendar month.

Article 369. Tax Rates


 1. The rates of the tax shall be set by laws of Russian regions within the following limits:
  1)  per gambling table: from 25,000 to 125,000 roubles;
  2)  per gambling machine: from 1,500 to 7,500 roubles;
  3)  per totalizer box-office or per bookmaker office's box-office: from 25,000 to 125,000 roubles.
 2. If no rates have been set by laws of Russian regions for the tax such rates shall be set within the following limits:
  1)  per gambling table: 25,000 roubles;
  2)  per gambling machine: 1,500 roubles;
  3)  per totalizer box-office or per bookmaker office's box-office: 25,000 roubles.

Article 370. Tax Calculation Procedure


 1. The amount of the tax shall be calculated by the taxpayer on his own as the tax base assessed for each tax basis item times the tax rate set for each of the tax basis items.
 If one gambling table features more than one gambling field the rate of the tax for the said gambling table shall be increased as times the number of gambling fields.
 2. The taxpayer shall file a tax return for the past tax period with the tax body at the place where the taxpayer is placed on record as a taxpayer, on a monthly basis not later than the 20th day of the month following the past tax period. The form of the tax return shall be approved by the Ministry of Taxation of the Russian Federation. The tax return shall be filled in by the taxpayer with the account taken of the change that has occurred in the number of tax basis items in the past tax period.
 3. If a new tax basis item (new tax basis items) is/are installed before the 15th day of the current tax period the sum of the tax shall be calculated as the total number of the tax basis items in question (including the tax basis item installed) times the rate of the tax set for these tax basis items.
 If a new tax basis item (new tax basis items) is/are installed after the 15th day of the current tax period the sum of the tax shall be calculated as the total number of the tax basis items in question (including the new tax basis item installed) times one half of the tax rate set for these tax basis items.
 4. In the event of dismantling of a tax basis item (tax basis items) before the 15th day of the current tax period the sum of the tax shall be calculated as the total number of the tax basis items in question (including the tax basis item(s) dismantled) times one half of the tax rate set for these tax basis items.
 In the event of dismantling of a tax basis item (tax basis items) after the 15th day of the current tax period the sum of the tax shall be calculated as the total number of the tax basis items in question (including the tax basis item(s) dismantled) times the tax rate set for these tax basis items.

Article 371. Procedure and Term for Payment of the Tax


 The tax payable according to the results of a tax period shall be paid by the taxpayer within the term set for the filing of a tax return for the tax period in compliance with Article 370 of the present Code.".

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