Who pays tax on gambling?

A gambling business is a special type of entrepreneurial activity, which is connected with the extraction of income in the form of winnings from organizations or from individual entrepreneurs. In the tax code of the Russian Federation, article 29 contains a tax on gambling , where individual entrepreneurs, organizations that carry out their activities in the gaming industry can act as taxpayers.

Objects of the tax are recognized - gaming tables, slot machines, ticket offices and bookmakers. Each taxpayer is simply obliged to register his taxable items with the tax authority at the place where he is registered. In addition, the tax on gambling, can set rates depending on the following factors:

- from 25 thousand to 125 thousand rubles for 1 table;

- from 1,5 thousand to 7,5 thousand rubles for 1 slot machine;

- from 25 thousand to 125 thousand for 1 cash desk of a bookmaker office or a tote;

If the rate is not established by the law of the Russian Federation, then other tax rates already apply:

- 25 thousand rubles for 1 table;

- 1,5 thousand for 1 slot machine;

-25 thousand rubles for 1 cash desk of a bookmaker's office or a tote.

If there is more than one field in one game table, in this case the bet increases in size, multiplied by the number of the playing field. Thus, the tax on gambling can fluctuate depending on the number of gaming tables, machines and cash registers. The tax period is 1 quarter, during this time the tax on gambling must be paid. As for the tax return, it is submitted no later than the 15th day of the 2nd month, which follows the tax reporting period. If the taxpayer has an excess of income that was received in the sphere of gambling, then payment is made additionally.

To date, the tax on gambling can be paid not only by the organizers of gambling clubs and lotteries, there is a so-called tax on the win that is paid by the one who won something in the lottery or in promotions. More and more companies are arranging various prizes in which a lucky winner can win not only cash prizes, but also valuable things, such as household appliances, a car or even an apartment. But few people know that a person who has won anything in a casino, in shares or in a lottery, must himself pay a tax on the winnings . The fact is that companies that conduct similar actions must have the necessary licenses. Those companies that are not registered as organizers of the game are certain tax agents who are required to pay, withhold and calculate personal income tax in the budget. But if the taxpayer has registered in the established manner as the organizer of the lottery or sweepstakes, then he is not liable for keeping, calculating and transferring the tax to the budget.

In this case, the tax on winning the lottery must be paid by the citizen who received the winnings. Here, the person who received the winnings must bring a certificate in the form of 3NDFL to the tax return, which is located at his place of residence. Also he is obliged to pay this tax no later than April 30 of the year that follows the tax expired period.

So, the winner of a beautiful car, spacious apartment, high-quality home appliances or some amount of money, will also pay a tax to the budget for what he won. This should be reminded to all participants of the lottery or action, and it must also be said that a person who has won something can be penalized if he does not pay this tax on time. There are nuances in every sphere, but there are plenty of them in the gambling business. After all, no company will not work at a loss.