Gambling tax in 2021

Basis and legal basis

The gambling tax is a regional direct tax.
It is regulated by Chapter 29 of the Tax Code of the Russian Federation, in force since January 1, 2004. For the purposes of determining this tax, it is established that the gambling business is an entrepreneurial activity in the organization and conduct of gambling, associated with the extraction of income by organizations in the form of winnings and (or) fees for gambling. Regional authorities have the right, by appropriate regional law, to introduce a tax on the gambling business and set its rate (taking into account the limits established by the Tax Code of the Russian Federation). However, if a regional law is not adopted, then the tax is still considered introduced and is fully regulated by the Tax Code of the Russian Federation. Unlike other regional taxes, the object of taxation, base, period and terms of payment of the tax on gambling business are fully regulated by the Tax Code of the Russian Federation and cannot be changed by the regional legislator.

Taxpayers

Who should be taxed and on what? First of all, it is necessary to determine the correct concept of a taxpayer.

According to the general legal rule applied in tax practice in Russia, taxpayers will be recognized as organizations, and additionally, as individuals, who, in accordance with the Tax Code, bear the obligations assigned to them to pay taxes.

Thus, in Russia, payers of such tax can be individuals, registered as entrepreneurs without forming a legal entity (individual entrepreneur), and organizations.

A legal entity whose founders and participants are the Russian Federation itself, or its subjects, or local authorities does not have the right to act as an organizer of gambling

cannot be organizers of gambling business processes , that is, therefore, payers of the corresponding tax. .

Separately, it should be noted that foreign legal entities, especially if they are registered outside the territory of the Russian Federation, do not have the legal right to sell gambling.

Read useful articles about taxes:

for mining;
on the wage fund;
on the property of organizations;
for small business;
land;
agricultural;
in one.

Objects of taxation

The list of what is subject to taxation by the gambling business tax is established by Article 366 of the Tax Code of the Russian Federation. This:

gaming table;
slot machine;
betting processing center;
bookmaker's processing center;
totalizator betting point;
bet acceptance point of a bookmaker's office.

Each taxable object must be registered in the manner prescribed by law with the tax authority at the place of installation or location no later than two days before the date of its installation (opening). The taxpayer is also required to register any change in the number of taxable items within the same period.

The application form for registration of taxable objects was approved by Order of the Ministry of Finance of the Russian Federation dated December 22, 2011 N 184n.

Registration (submission of an application by the taxpayer) can be carried out in person, through a representative or by mail.

Tax authorities, within 5 working days from the date of receipt of the application, must issue a certificate of registration or make changes related to changes in the number of taxable objects to the previously issued certificate.

The procedure for registering gambling tax payers was approved by Order of the Ministry of Finance of the Russian Federation dated 04/08/2005 N 55n.

Declaration form

The current gambling business tax declaration form and the procedure for filling it out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service dated December 28, 2011 No. ММВ-7-3/ [email protected] . The form consists of a title page, sections 1, 2, 2.1, 3 and 3.1.

Next, we will consider the procedure for filling out this declaration.

Title page

The title page contains the following information:

TIN . 10 digits for legal entities.
Checkpoint . Code issued by the Federal Tax Service at the place of registration as a gambling tax payer.
Correction number . If the declaration is primary, “0—” is entered; if updated, then the adjustment number is entered: “1—”, “2—” and so on.
Tax period (code) . The month code is indicated in accordance with Appendix No. 1 to the Procedure. If there was no reorganization, then the code corresponds to the serial number of the month: January - 01, February - 02, and so on.
Reporting year. The current year is indicated.
Tax authority code. It is necessary to indicate the code of the authority to which the declaration is submitted (contained in the registration document).
Submitted to the tax authority (code) . The code from Appendix No. 3 to the Procedure is entered. Russian organizations that are not legal successors and are not among the largest taxpayers indicate code 214.
Taxpayer. The name of the organization and its legal form - in its entirety, as specified in the constituent documents.
Code of the type of economic activity according to OKVED.
Block for reorganized companies. It indicates the reorganization code from Appendix No. 2 to the Procedure, as well as the TIN/KPP of the legal successor.
Contact phone number. Only numbers are indicated, including the code.
Number of pages of the declaration and attachments, if any.

Next, the taxpayer signs, thereby confirming the accuracy and completeness of the information specified in the declaration. The lower part of the title is filled in like this:

Code 1 is indicated if the declaration is signed by the head of the taxpayer organization, code 2 - if another authorized representative.
Next, the surname, first name and patronymic of the manager are indicated line by line.
If the declaration is signed by a representative - an individual, then his data is indicated line by line.
If the representative is a legal entity, then the full name of the employee who signs is indicated, and in the following terms - the name of the representative organization.
The details of the power of attorney are indicated in the lower lines (if the report is signed by a representative).

Section 1

This section contains the results of calculating the tax payable to the budget. It consists of just three lines:

Line 010. Budget classification code by which the tax should be transferred to the budget.
Line 020. OKATO code. 11 cells are allocated for it, so if the code consists of 8 characters, then the last three are filled with zeros.
Line 030. The amount of tax that the taxpayer must pay. Calculated as the sum of the values of lines 070-120 of section 2.

Section 2

Section 2 calculates tax for all taxable items. It consists of two parts.

The upper part reflects the number of objects of each type, taxed at different rates . There are 6 types in total:

gaming table;
slot machine;
betting processing center;
bookmaker's processing center;
totalizator betting point;
bet acceptance point of a bookmaker's office.

Each of them corresponds to a separate column.

Line 020 displays summarizing indicators, that is, the total number of objects of each type:

In columns 4-8, the calculation is as follows - Line 010 of section 3 + Line 020 of section 3 + Line 040 of section 3.
In column 3 - the sum of Lines 040 of all sheets of section 2.1.

Lines 030 and 040 indicate the number of objects of each type, taxed at different rates:

in Line 030 - at the tax rate from paragraph 1 of Article 369 of the Tax Code of the Russian Federation: in columns 4-8 : Line 020 of section 2 - (Line 040 of section 3 + Line 050 of section 3);
in column 3 : the sum of Lines 050 of all sheets of section 2.1;

V Line 040 - at ½ rate based on paragraphs 3 and 4 of Article 370 of the Tax Code of the Russian Federation:

columns 4-8:

in column 3: the sum of Lines 060 of all sheets of section 2.1.

Lines 050 and 060 indicate data only in column 1 (gaming tables):

in Line 050 - the number of tables taxed at the rate from paragraph 1 of Article 369 of the Tax Code of the Russian Federation, taking into account the provisions of Article 370: the sum of Line 070 of all sheets of section 2.1;
in Line 060 - the number of tables taxed at ½ rate in accordance with Article 370 of the Tax Code of the Russian Federation: the sum of Line 080 of all sheets of section 2.1.

The second part of Section 2 indicates the amount of calculated tax.

For Lines 080-120, column 3 indicates the rate for each type of taxable item specified in column 1.

For Lines 070-12- in column 4 the calculated amount of taxes is indicated for each type of taxable item:

in Line 070 : the sum of Lines 090 of all sheets of section 2.1;
in Line 080: Line 080 column 3 x Line 030 column 4 + ½ Line 080 column 3 x Line 040 column 4;
in Line 090 : Line 090 column 3 x Line 030 column 5 + ½ Line 090 column 3 x Line 040 column 5;
in Line 100 : Line 100 column 3 x Line 030 column 6 + ½ Line 100 column 3 x Line 040 column 6;
in Line 110 : Line 110 column 3 x Line 030 column 7 + ½ Line 110 column x Line 040 column 7;
in Line 120 : Line 120 column 3 x Line 030 column 8 + ½ Line 120 column 3 x Line 040 column 8.

Section 2.1

Section 2.1 calculates the tax on gaming tables . If the organization does not have one, the section is not filled out.

The number of sheets in section 2.1 will depend on how many options there are for the number of playing fields on the tables. One sheet of section 2.1 is intended to reflect data on tables with the same number of fields, as well as the amount of tax calculated on such tables.

Section 2.1 reflects the following data:

Line 010 . Number of playing fields.
Line 020 . Tax rate (clause 1 or 2 of Article 369 of the Tax Code of the Russian Federation).
Line 030 . Bet size - Line 010 x Line 020.
Line 040 . The total number of tables with the number of fields indicated in Line 010. Calculation formula: Line 020 of section 3.1 + Line 030 of section 3.1 + Line 050 of section 3.1 (with the corresponding indicators in line 010)
Lines 050-080. Detailed tax amount from line 040:
Line 060 . Filled in only if the number of playing fields is 1. Calculation: Line 050 of section 3.1 + Line 060 of section 3.1;
Line 070 . Filled in only if the number of playing fields is more than 1. Calculation: Line 040 of section 2.1 - (Line 050 of section 3.1 + Line 060 of section 3.1);
Line 080 . Filled in only if the number of playing fields is more than 1. Calculation: Line 050 of section 3.1 + Line 060 of section 3.1.
Line 090. The amount of calculated tax for gaming tables with the number of fields indicated in line 010 is indicated:
if there is more than one field: (Line 070 x Line 030) + (Line 080 x ½ Line 030).

Section 3

Section 3 reflects information about changes in the number of taxable objects - tables, machines, betting points, etc. - during the reporting period.

Objects of taxation are indicated in the columns. In relation to them, you need to fill out the following information:

in Line 010 - how many objects of this type were registered at the beginning of the reporting period;
in Line 020 - how many objects of this type were registered up to the 15th day (inclusive) of the reporting month;
in Line 030 - how many objects of this type were deregistered after the 15th;
in Line 040 - how many objects of this type were registered after the 15th;
in Line 050 - how many objects of this type were deregistered before the 15th (inclusive);
in Line 060 - the number of objects of each type at the end of the period: Line 010 + Line 020 - Line 030 + Line 040 - Line 050 (according to the corresponding columns).

Section 3.1

This section reflects changes in the number of gaming tables. It is filled out as many times as there are options for the number of playing fields on the tables. In essence, this is a breakdown of information by table with a different number of fields, which is summarized in column 3 of Section 3 of the declaration.

The filling rules are as follows:

in Line 010 - the number of playing fields;
in Line 020 - the number of tables in this number of fields that was registered at the beginning of the reporting period;
in Line 030 - the number of tables that were registered up to the 15th day (inclusive) of the reporting month;
in Line 040 - the number of tables that were deregistered after the 15th;
in Line 050 - the number of tables that were registered after the 15th;
in Line 060 - the number of tables that were deregistered until the 15th (inclusive);
in Line 070 - the number of objects of each type at the end of the period: Line 020 + Line 030 - Line 040 + Line 050 - Line 060.

The tax base

The tax base for the tax on gambling business is determined for each object of taxation separately, based on their total number. The tax amount is calculated by the taxpayer independently as the product of the tax base for each object and the corresponding tax rate.

The tax is payable from the moment of carrying out licensed activities in the field of gambling business.

The procedure for calculating tax is explained in the Letter of the Federal Tax Service of the Russian Federation dated May 18, 2006 N GV-6-02/ [email protected]

How is tax calculated?

The procedure for calculating tax is described in detail in Article 370 of the Tax Code of the Russian Federation.
But it is calculated simply: you need to multiply the tax base for each taxable object by the tax rate for this object. Tax = Quantity x Bet
For example, a casino in Sochi has four gaming tables and ten machines. In the Krasnodar Territory, they pay 125,000 rubles for one gaming table, and 7,500 rubles for a machine.

125,000 x 4 + 7500 x 10 = 500,000 + 75,000 = 575,000

Thus, a small Sochi casino must pay 575,000 rubles monthly.

Gambling tax rates

Tax rates are set by regional authorities of Russia. However, they must not exceed the limits established in Article 369 of the Tax Code of the Russian Federation. These marginal rates are:

for one gaming table - from 25,000 to 125,000 rubles;
for one slot machine - from 1500 to 7500 rubles;
for one betting processing center - from 25,000 to 125,000 rubles;
for one processing center of a bookmaker’s office - from 25,000 to 125,000 rubles;
for one betting point - from 5,000 to 7,000 rubles;
for one betting point of a bookmaker's office - from 5,000 to 7,000 rubles.

Subjects of the Russian Federation determine specific tax rates for the gambling business. In the absence of relevant laws of regional authorities, the lower limit established by Article 369 of the Tax Code of the Russian Federation is applied.

Innovations for 2021

There are currently no global changes to this type of tax. Only the procedure for calculating penalties has been revised - after October 1, 2021, the rule applies: the longer the delay, the greater the penalty (clause 4 of Article 75 of the Tax Code of the Russian Federation).

There is a project of the Ministry of Finance of the Russian Federation, which provides for a gigantic increase in tax rates for the gambling business (almost 100 times for online offices and twice for other gaming facilities), however, such a radical change, which could greatly affect the economy of gaming zones, has not yet been adopted today.

Procedure for paying tax and submitting a declaration

The gambling business tax is paid to the budget at the place of registration of the objects with the tax authority no later than the deadline for filing the declaration (20th day of the next calendar month). The tax amount is calculated by the taxpayer independently as the product of the tax base established for each taxable object and the tax rate provided for these objects.

Payment of tax if the organization has a separate division - at its location.

The gambling business tax declaration is also submitted monthly - no later than the 20th day of the month following the tax period. The declaration must take into account the change in the number of taxable objects in the expired tax period (month).

The declaration must be submitted to the tax authority at the place of registration of taxable objects. The largest taxpayers submit it to the tax authority at the place of registration as the largest taxpayers.

The tax return form and instructions for filling it out were approved by Order of the Federal Tax Service of the Russian Federation dated December 28, 2011 N ММВ-7-3/ [email protected] The declaration can be submitted by the taxpayer personally or through his representative, sent by mail with a list of attachments, or transmitted electronically form via telecommunication channels.

Please pay attention!

Taxpayers whose average number of employees for the previous calendar year exceeds 25 people, as well as newly created organizations whose number of employees exceeds the specified limit, submit tax returns and calculations in electronic form. The same rule applies to the largest taxpayers.

More information about submitting electronic reporting can be found here.

Responsibility of negligent payers

The law is strict against those who do not provide the necessary payments to the budget. For late payment or late filing of a declaration, for errors in calculating the amount or arrears, serious fines are provided:

Delay in document reporting threatens with a fine of no less than 1000 rubles, amounting to 5 to 30% of the amount for this declaration;
a delay in paying the tax itself will “pull” a penalty for each day of delay (its amount will be 1/300 of the refinancing rate, calculated as a percentage of the amount not paid on time);
violation of the procedure for registering gaming facilities is fraught with a threefold amount of tax on an incorrectly or lately registered business attribute, and if the violation is repeated, this amount will double;
unpaid tax entails the most serious fine - from 20 to 40% of the total amount of arrears.

FOR YOUR INFORMATION! Fines and penalties do not relieve you from the obligation to pay arrears in full.

Gambling tax in St. Petersburg

In St. Petersburg, the tax on gambling business is regulated by the Law of St. Petersburg dated July 3, 2012 N 395-66 - this document sets the tax rates. According to the Tax Code of the Russian Federation, only rates can be set at the regional level; all other aspects of the gambling tax are regulated by the Tax Code of the Russian Federation.

The rates are as follows:

for one betting processing center - 125,000 rubles;
for one processing center of a bookmaker’s office - 125,000 rubles;
for one betting point - 7,000 rubles;
for one betting point of a bookmaker's office - 7,000 rubles.

Title page

On the title page of the tax return, the organization must fill out all the necessary details, except for the section “To be completed by a tax authority employee”

When filling out the “Adjustment number”

in the primary declaration for the tax period, “0” is automatically entered; in the updated declaration for the corresponding tax period, it is necessary to indicate the adjustment number (for example, “1”, “2”, etc.).

Indicator “Tax period (code)”

filled out in accordance with the codes given in the directory. The tax period for this tax is a month, so when filing a return, for example, for June you need to select the code “06”, for July – “07”, etc.

When filling out the “Reporting year”

The year for the tax period for which the declaration was submitted is automatically indicated.

When filling out the line “Submitted to the tax authority (code)”

You must select from the directory the code of the tax authority to which the tax return is submitted. By default, the program enters the code of the tax authority specified in the taxpayer registration card.

In the indicator “By location (accounting) (code)”

select the code, the list of which is given in the drop-down list. Organizations classified as the largest taxpayers choose code “213”. If the declaration is submitted by Russian organizations that are not the largest taxpayers, then they indicate the code “214”, etc.

When filling out the “Taxpayer”

The full name (without abbreviations) of the organization is reflected, corresponding to that specified in the constituent documents.

Indicator “Code of the type of economic activity according to the OKVED classifier”

filled in automatically (if the client is already registered in the system), or selected from the classifier. These codes are determined by organizations independently and are contained in extracts from the Unified State Register of Legal Entities. You can also find out your OKVED code using the electronic service of the Federal Tax Service “Obtaining an extract from the Unified State Register of Legal Entities / Unified State Register of Individual Entrepreneurs via the Internet” (https://nalog.ru, section “All services”).

Attention! Indicators “Form of reorganization (liquidation) (code)”

and
“TIN/KPP of a reorganized organization”
are filled out only by those organizations that are reorganized (liquidated) during the tax period.

In the indicator “Form of reorganization (liquidation) (code)”

the code is indicated in accordance with the reference book.

Next, indicate the details “TIN/KPP of the reorganized organization”

When filling out the “Contact phone number”

The organization's phone number specified during registration is automatically displayed.

When filling out the indicator “On ____ pages”

The number of pages on which the declaration is drawn up is indicated. The field value is filled in automatically and recalculated when the composition of the declaration changes (adding/deleting sections).

When filling out the indicator “with the attachment of supporting documents or their copies on ___ sheets”

the number of sheets of supporting documents and (or) their copies (if any) is reflected. Such documents may be: the original (or a certified copy) of a power of attorney confirming the authority of the taxpayer’s representative (if the declaration is submitted by the taxpayer’s representative), etc.

In the section of the title page “I confirm the accuracy and completeness of the information:”

indicated:

1 - if the document is submitted by the taxpayer,

2 - if the document is submitted by a representative of the taxpayer. In this case, the name of the representative and the document confirming his authority are indicated.

Also on the title page, in the field “I confirm the accuracy and completeness of the information”

The date is automatically indicated.

Gambling tax in Moscow

In Moscow, the tax on gambling business is regulated by the Moscow Law of December 21, 2011 N 69 - this document sets the tax rates. According to the Tax Code of the Russian Federation, only rates can be set at the regional level; all other aspects of the gambling tax are regulated by the Tax Code of the Russian Federation.

The rates are as follows:

for one processing center of a bookmaker’s office - 125,000 rubles;
for one betting processing center - 125,000 rubles;
for one betting point - 7,000 rubles;
for one betting point of a bookmaker's office - 7,000 rubles.

Who pays tax and where?

Taxpayers are considered to be all organizations conducting entrepreneurial activities in the gambling business. Individual entrepreneurs cannot pay such a tax - only legal entities act as organizers of gambling.

From July 1, 2009, special play areas were created. In 2019, they were geographically located as follows:

Altai Territory - “Siberian Coin”
Krasnodar region - “Krasnaya Polyana”;
Primorsky Krai - “Primorye”;
Kaliningrad region - “Yantarnaya”;
The Republic of Crimea is in the project.

Outside these zones, gambling can only be carried out in bookmakers' offices and betting shops. All operations of the gambling business are regulated by Federal Law No. 244-FZ dated December 29, 2006.

Despite the “legalization” of the gambling business, many casinos have gone online or underground. Such attempts to conduct business are illegal. According to the amendments that came into force in January 2015, the organizer of online gambling bears criminal or administrative liability. In addition, distributing online casino advertising also entails liability for the site owner.