The legislation of the Russian Federation allows organizing business activities related to gambling, sweepstakes, betting, etc., providing for monetary winnings and a fee for participation in them. The gambling business, like other business activities, is subject to appropriate taxes. Entrepreneurs are advised to make this mandatory payment to the tax authorities on time and in full in order to avoid penalties, which in the case of gambling can be quite large.

Let's consider what exactly is the object of the gambling business tax, how accounting and control is carried out, how to correctly calculate the amount and make payment, and also tell you what changes have occurred in this area in 2017 and what else businessmen can expect.

Legal regulation of gambling business

The Law “On State Regulation of Activities for the Organization and Conduct of Gambling” (Federal Law No. 244, which entered into force in January 2007) is the main legal document relating to the organization of the gambling business and profit from this activity.

Under play activities in the context of entrepreneurship, we mean gambling in special institutions equipped with gaming tables and/or machines (only in specially designated gambling zones), as well as in bookmakers’ offices and sweepstakes (if licensed).

The tax on gambling business is regulated by Ch. 29 of the Tax Code of Russia, which has been in force since January 1, 2004. In accordance with the text of the Tax Code, such a business is regulated by regional legal acts, that is, local authorities have the prerogative to set the tax rate (the Tax Code of the Russian Federation does not allow benefits for this type of tax). If such a document is not adopted at the regional level, the tax will be levied according to the general requirements specified in the Tax Code.

SO! The gambling tax is a direct regional payment that goes to the budget of the territorial subject of the Russian Federation where it is introduced.

Objects of tax on gambling business in 2017

A tax payment for organizing games is levied if the following attributes of organizing this business are present:

• gaming table– special equipment, providing playing fields, places for participants and, possibly, a croupier;
• slot machine– a mechanical, electrical, electronic or other device that provides the possibility of winning money without the participation of an employee of the establishment (due to a device that generates random combinations);
• processing bookmaker center or totalizator– departments of a gambling establishment, where bets and game results are taken into account and recorded;
• betting office of a betting shop or bookmaker's office– a specially designated place for placing bets and recording information about accepted bets, results and winning amounts.

NOTE! The base for this tax is the total number of each type of gambling business facility.

Registration of taxable objects

The law requires that any of the listed attributes be registered with the tax authorities no later than 2 days prior to its installation. The owner must submit an application to the regional tax service, in which he must indicate the object of future taxation and its location. After consideration, he will be issued a certificate of registration for this object. The date of registration (and therefore the beginning of the tax period) will be considered the number stamped on the registration application.

IMPORTANT! If an entrepreneur has purchased a new attribute for organizing games or any equipment has become out of order or a certain point has been removed from operation, the tax office must be informed about these changes within the same time frame.

Application forms and registration certificates were adopted by the Ministry of Finance of Russia in accordance with Order No. 184n dated December 22, 2011.

Rates and amounts

The Tax Code sets the minimum and maximum bet sizes for each type of gaming object. Regional authorities have the right to choose any figure within these boundaries. If a given subject of the Russian Federation has not adopted a law regulating the tax rate for the gambling business, then the minimum rate specified in the Tax Code of the Russian Federation is applied. Here are the amounts an entrepreneur should expect:

• for a gambling table - from 25 thousand to 125 thousand rubles;
• for a slot machine – from 1.5 thousand to 2.5 thousand rubles;
• for a processing betting or bookmaker center - from 25 thousand to 125 thousand rubles;
• for a betting point - from 5 thousand to 7 thousand rubles.

Payment time

The tax period for this type of tax is a calendar month. An exception may be if the old object dropped out before the middle of this month or a new object appeared in the second half of the month. In this case, the share of the tax rate changes: when an old object is deregistered or a new object is registered after the 15th, only half of the tax is charged that month.

How to calculate the "gaming" tax

The calculation procedure is standard: the tax base is multiplied by the rate. You must first determine the number of taxable objects for each type separately, and then multiply the results by the rate established in a given region for such gambling attributes. The amounts received are added up to form the final tax payment.

Example

An entrepreneur in the Altai Territory (in the Siberian Coin gaming zone) owns a gambling establishment with 3 gaming tables, 10 slot machines and a bookmaker's office. Since special gaming tax rates have not been established in the Altai Territory, the calculation will be made at the minimum provided for in the Tax Code of the Russian Federation.

For 3 gaming tables the tax will be 25,000 x 3 = 75,000 rubles.

For 10 slot machines – 1500 x 10 = 15,000 rubles.

For the processing center of the bookmaker’s office – 25,000 rubles.

Total: 75,000 + 15,000 + 25,000 = 115,000 rubles: this amount will be the monthly tax payment if the entrepreneur does not have any changes in the number of gaming objects.

We declare the “gaming” tax

Gambling tax reporting involves including information about it in the tax return. The payment procedure requires its monthly submission no later than the 20th of the next month. In the text of the declaration, it is necessary not only to justify the amount of tax, but also to indicate the dynamics of taxable objects, if any.

IMPORTANT! If you find errors or inaccuracies in the declaration, you need to comply with Art. 81 of the Tax Code of the Russian Federation, the procedure is to submit a revised version of the declaration to the tax authority.

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.

Innovations 2017

There are currently no global changes to this type of tax. Only the procedure for calculating penalties has been revised - after October 1, 2017, 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.

A gaming business, or gambling business, is the activity of gambling. Since 2006, this activity has been almost completely prohibited in Russia.

The exception was four regional entities where casinos can be built. In 2017, the list of regions where games can be held and business can be legalized was expanded; accordingly, only these regions are required to pay tax on gambling business .

The tax system in Russia is multi-level and consists of three parts. Payments transferred by taxpayers are divided into:

• Federal tax.
• Regional tax.
• Local tax.

Tax officials see this as a uniform replenishment of the country's budget. There are certain types of activities, the income from which goes either to the federal body or to the regional one. When transferring contributions such as the Pension Fund or Medical. fear, the funds are divided into two parts.

In order for the treasury of the regions to be replenished, this type of activity was transferred to them, so all tax revenues go to the region. The funds are credited exactly where the tax payment was made.

This business specifically implies entrepreneurial activity; games for pleasure or betting do not fall under the concept of “gambling business”. Taxes are paid on systematic income received from participants’ fees for organizing these games, winnings, and registration as an entrepreneur.

Such games are allowed in our country in only a few regions. They can be held in specially designated gaming areas and special gaming tables, slot machines, sweepstakes, and bookmakers can be used for games.

In accordance with the legislation of the country, gaming zones are created in the following regions:

• Krasnodar Territory - “Azov City” (currently an active playing field).
• Altai Territory - “Siberian Coin” (currently under construction).
• Primorsky Krai - “Primorye” (construction is underway).
• Kaliningrad region - “Yantarnaya” (under construction).
• Republic of Crimea - “Crimean” “a construction project is being developed.”
• Sochi (Krasnodar Territory) - “Golden Sands” (project under development).
• Buryatia – there is no name at the moment, the construction project is being developed.

Any gambling in our country is under the control of the tax authorities, and you must act in accordance with tax laws and regulations.

The main act is the Civil Code, which sets out in detail the basics of this activity. The restrictions imposed on the gambling business are regulated by Federal Law No. 244. Taxation of any business, including gambling, is legally prescribed in the Tax Code.

Let's figure out who pays the gambling tax specified in the Tax Code of the Russian Federation.

Who is the taxpayer?

As already noted, the very concept of “gambling business” is one of the types of entrepreneurial activity. Only legal entities or organizations can engage in this type of activity. Registration of an entrepreneur to conduct business is strictly prohibited.

If an entrepreneur wants to run games such as betting or a bookmaker, then he must be a member of self-regulatory companies. On the one hand, this leads to a decrease in administrative control, and on the other hand, it controls the integrity and number of these organizations.

Now let's figure out what is subject to tax.

What is subject to tax?

There are certain types of gambling that are subject to tax. The current taxable list is as follows:

Each of these objects must be registered with the tax authority. Before installing this facility for games, you must submit an application to the tax office within two days.

Tax authorities must be informed of the quantitative changes in these objects. If the number of playing areas has decreased or increased, a corresponding application is submitted.

What kind of reporting do entrepreneurs in this business prepare and when do they pay taxes to the budget? What is the tax rate?

Tax rate for gambling business

Each subject determines its own rate, otherwise the tax code applies (Article 369), which sets out the minimum and maximum rates.

• Gaming table – min. 000, maximum 125,000.
• Slot machine – from 1,500 rubles to 7,500 rubles.
• Office or betting shop - from 000 to 125,000 rubles.
• Bid acceptance point – 5,000 to 7,000 rubles.

If rates are not set at the regional level, then the minimum calculation is taken.

The reporting period for the gambling business is one month. Entrepreneurs are required to submit a monthly tax return and pay tax in the region where the games were organized.

The calculation is quite simple. If you have two tables and three betting points, then the calculation is made, for example, at the minimum bet (if another is not provided):

000 + 000 + (3*5,000) = 65,000. The taxpayer must pay 65,000 rubles per month, filling in these amounts in the appropriate columns.

If new points are opened, then you should definitely notify the tax authorities by writing a statement in the established form.

Gambling taxbelongs to the regional category. This article provides basic information about this tax: how it is calculated, paid, and what are the specifics of reporting.

General information about the tax on gambling business in 2017-2018

Gambling business is a type of activity aimed at making profit from accepting bets at sweepstakes or bookmakers, as well as from gambling using slot machines or tables.

The gambling tax is a regional tax paid to the budget of a constituent entity of the Russian Federation.

The gambling tax appeared in 2004. The latest amendments to the legislation regulating it were introduced into legal acts in 2014. In 2017, the Russian authorities did not introduce any innovations regarding the gambling tax. There are no plans for 2018 either.

The main source of law regulating the collection of tax on the gambling business is Ch. 29 of the Tax Code of the Russian Federation. The area of ​​economic activity in respect of which a tax on the gambling business is established is the establishment and conduct of games (mainly gambling), accompanied by the extraction of proceeds in the form of winnings or the collection of fees from participants in the drawings.

Gambling tax rates can be set by regional authorities. But even if certain constituent entities of the Russian Federation have not adopted the necessary laws for this activity, the tax on gambling business is regulated at the level of the federal source of law - the Tax Code of the Russian Federation. It should also be noted that the object of taxation for the tax in question, its base, frequency and timing of transfer to the state budget can be regulated exclusively by the provisions of the code.

The tax period legally fixed in relation to the tax on gambling business in Art. 368 of the Tax Code of the Russian Federation, is a calendar month.

Transferring the gambling business tax to the budget frees the company from the obligation to pay income tax (clause 9 of Article 274 of the Tax Code of the Russian Federation) on the corresponding income. At the same time, organizations that pay taxes on the gambling business must keep separate records of revenue from gambling activities.

Read more about the grounds for exempting a taxpayer from paying income tax in the article .

Let us note that in Russia only organizations can engage in the gambling business. Individual entrepreneurs do not have the right to implement it, and therefore they do not pay gambling tax to the budget.

Gambling business tax rate

The rates underlying the calculation of the gambling tax are fixed by the authorities of the constituent entities of the Russian Federation. At the same time, they should not be more than the maximum values ​​​​recorded in Art. 369 Tax Code of the Russian Federation. Acceptable tax rates for gambling business are set in the following range:

• for 1 gaming table - in the range of 25,000-125,000 rubles;
• for 1 slot machine - in the range of 1,500-7,500 rubles;
• for 1 processing center of a bookmaker's office or totalizator - in the range of 25,000-125,000 rubles;
• for 1 point where bets are accepted - in the range of 5,000-7,000 rubles.

IMPORTANT! This tax does not provide for preferential rates or other preferences.

If the region has not adopted a specific value for rates in relation to the tax on the gambling business, then it will be equal to the lower limit of the intervals indicated above.

Calculation and payment of tax on gambling business

How is gambling tax calculated? It’s very simple: the tax base established for each object (for example, a gaming table, machine, processing center or place where sports bets are accepted) is multiplied by the gambling tax rate adopted in the region. That is, the tax is calculated using the formula:

N = St × On,

N - tax on gambling business;

St - the rate established for the object of taxation;

Оn — number of taxable objects

ATTENTION! If 1 gaming table has more than 1 field, the tax rate increases by the corresponding number of fields.

Example

An organization calculates tax on 2 gaming tables with 2 game fields and 5 slot machines. The tax amount will be as follows:

N = 137,500 rub. (2× 2 × 25 000 + 5 × 7500)

Read about the nuances of calculating tax on gambling business.

The transfer of gambling tax to the regional budget must be made before the 20th day of the month following the previous tax period.

Does paying the gambling tax to the state require submitting a corresponding declaration to the Federal Tax Service? Yes, there is such an obligation. Based on the provisions of paragraph 1 of Art. 370 of the Tax Code of the Russian Federation, companies that transfer gambling tax to the state budget are required to send the corresponding declaration to the territorial body of the Federal Tax Service by the 20th day of the month following the previous reporting period.

In 2017, the declaration in the form KND1152011, approved. by order of the Federal Tax Service dated December 28, 2011 No. ММВ-7-3-985@

In addition to the declaration, the taxpayer is obliged to notify the Federal Tax Service of changes in the number of taxable objects, each time submitting an application for their increase or decrease. In this case, the tax rate will depend on the date of installation (opening) of a new taxable object or closing (disposal) of an old one:

Is the gambling tax mandatory for all regions?

The gambling business in some of its varieties, such as, for example, the organization of the work of halls with slot machines or casinos, can only be carried out in 4 specialized gambling zones: “Primorye” (Far East), “Azov City” (near Yeisk), “ Amber" (in the Kaliningrad region), as well as "Siberian Coin" (located in the Altai Territory). At the same time, the activities of betting shops and bookmakers are permitted in almost all Russian regions. Therefore, organizations carrying out such activities are full-fledged taxpayers of the gambling business tax, regardless of the subject of the Russian Federation.

ATTENTION! If there are no taxable objects, a zero declaration does not need to be submitted.

Results

Gambling tax rates are set by regional legislators within the minimum and maximum values ​​set forth in Art. 369 Tax Code of the Russian Federation. The deadline for submitting reports and paying taxes is set on the 20th of each month.

The gambling business tax is paid by organizations that operate in the gambling business (Article 364 and Article 365 of the Tax Code of the Russian Federation).

Legislation imposes additional requirements on gambling organizers. In particular, gambling establishments must comply with the following conditions:

• the value of net assets during the entire period of operation of casinos and slot machine halls is at least 600 million rubles, in bookmakers and sweepstakes - 1 billion rubles.
• The minimum amount of the authorized capital of a bookmaker's office or totalizator is at least 100 million rubles. The authorized capital can only be paid for with the founders’ (shareholders’) own funds;
• Gambling activities in a bookmaker's office or totalizator are possible only if obligations to gambling participants are fulfilled. In this case, the validity period of the bank guarantee must be equal to the validity period of the gambling business license, and the amount of the guarantee cannot be less than 500 million rubles. The guarantor can only be a bank licensed by the Central Bank of the Russian Federation.

A complete list of requirements for the activities of gambling establishments is given in Article 6 of the Federal Law of December 29, 2006 No. 244-FZ.

Registration of gambling business tax objects

The taxpayer is obliged to register each taxable object no later than two working days before the date of its registration. Any change in the number of taxable objects is also registered: disposal of old ones and installation of new ones, again no later than two working days before the date of installation or disposal of each object (p 2 and 3 Article 366 of the Tax Code of the Russian Federation).

Gambling business objects that are taxed and must be registered with the tax authority are listed in Article 366 of the Tax Code of the Russian Federation:

• A gaming table is a place specially equipped by the organizer of a gambling establishment, intended for gambling with any type of winnings. The organizer of the gambling establishment participates in the game through his gaming table. The gaming table consists of one or more playing fields.
• A slot machine is special equipment (mechanical, electrical, electronic) installed by the organizer of a gambling establishment, which is used for gambling with any type of winnings. Representatives of the organizer do not take part in the gambling game (Article 4 of the Law of December 29, 2006 No. 244-FZ).
• Processing centers of sweepstakes and bookmaker's offices - a part of a gambling establishment in which the organizer takes into account the bets accepted from participants in this type of gambling, records the results, calculates the amount of payouts of winnings and provides information about accepted bets and winnings to the betting points of the sweepstakes or bookmaker's office .
• Reception points of a betting or bookmaker's office are a specially equipped place at the organizer of a gambling establishment (totalizator), where the total amount of bets is taken into account and the amount of winnings to be paid is determined.

Tax period for gambling tax

The tax period is a calendar month (Article 368 of the Tax Code of the Russian Federation). The legislation provides for cases when a company can apply 1/2 tax rate:

• in the tax period after the 15th day (inclusive) a new object of taxation is established
• until the 15th (inclusive) the old one dropped out.

The object of taxation is considered retired from the date of filing the application with the tax authority.

Table. Calculation of tax when changing the number of taxable objects

Situation	Moment of disposal (installation) of the taxable object
		until the 15th day of the month inclusive	after the 15th of the month
Installation of a new object of taxation (clause 3 of Article 370 of the Tax Code of the Russian Federation)		1/2 tax rate applies
Disposal of an old taxable object (clause 4 of Article 370 of the Tax Code of the Russian Federation)	1/2 tax rate applies	Regular tax rate applies

Current tax rates for gambling business

The tax period for the gambling business tax is a calendar month (Article 368 of the Tax Code of the Russian Federation), that is, the tax must be calculated and paid monthly. Tax rates are established by the constituent entities of the Russian Federation (Article 369 of the Tax Code of the Russian Federation) within the limits:

1) gaming table - 25,000 - 125,000 rubles;

2) slot machine - 1500 - 7500 rubles;

3) processing center for betting, bookmaker office - 25,000 - 125,000 rubles;

4) a betting point for a betting shop or a bookmaker's office - 5,000 - 7,000 rubles.

If tax rates are not established by the constituent entities of the Russian Federation, they are set at the minimum rate of the range.

Procedure for filling out a gambling tax return

The gambling business tax declaration form and the procedure for filling it out were approved by order No. ММВ-7-3/985 dated December 28, 2011.
It includes:

• Title page;
• Section 1 "Amount of tax payable to the budget";
• Section 2 "Calculation of tax on gambling business";
• Section 2.1 "Calculation of gambling tax on gaming tables";
• Section 3 "Change in the number of objects of taxation with the gambling business tax for the tax period";
• Section 3.1 "Change in the number of gaming tables during the tax period."

Let us dwell on some points of the Title Page:

TIN and KPP, which was assigned to the organization by the tax authority to which the declaration is submitted.

Correction number. If you are submitting an initial declaration, you must enter “0--” in the field. For updated declarations, use the adjustment number ("1--", "2--", etc.).

Taxable period. The codes defining the tax period are given in the table:

Table. Codes defining the tax period

	Name
	September
	last tax period during reorganization (liquidation) organizations
	for January during the reorganization (liquidation) of the organization
	for February during reorganization (liquidation) of the organization
	for March during reorganization (liquidation) of the organization
	for April during the reorganization (liquidation) of the organization
	for May during reorganization (liquidation) of the organization
	for June during the reorganization (liquidation) of the organization
	for July during the reorganization (liquidation) of the organization
	for August during the reorganization (liquidation) of the organization
	for September during the reorganization (liquidation) of the organization
	for October during the reorganization (liquidation) of the organization
	for November during the reorganization (liquidation) of the organization
	for December during reorganization (liquidation) of the organization

We fill out section 3.1 “Changing the number of gaming tables during the tax period.”

It is more convenient to start filling out the declaration from this section. For each type of gaming tables, a separate sheet of section 3.1 is compiled. At the same time, the types of gaming tables are distinguished by the number of playing fields.

First, let's fill out section 3.1 for gaming tables that have one playing field.

On line 010 we indicate the number of playing fields on the gaming table.

On line 020 - the number of gaming tables registered with the tax authority at the beginning of the tax period.

In lines 030 and 040 we indicate changes if the number of tables changed before the 15th of the month.

In lines 050 and 060 we reflect the number of gaming tables registered and dropped out after the 15th of the reporting month.

On line 070 we indicate the total number of gaming tables registered with the tax authority at the end of the tax period, that is, 020 + 030 + 050 - 040 - 060.

If the gambling establishment has tables that have several fields, you need to perform the same steps for them.

Fill out section 2.1 “Calculation of gambling tax on gaming tables”

This section, like section 3.1, is filled out for each type of gaming table separately. First, let's fill out section 2.1 for gaming tables that have one playing field.

On line 010 we indicate the number of fields on the gaming table.

In line 020 we indicate the tax rate in accordance with regional legislation. For example, in 2015, the tax rate for one gaming table is 125,000 rubles.

Line 030 is the tax rate, which is calculated as the product of the number of playing fields and the applied rate. For gaming tables with one field, the bet does not change.

Line 040 summarizes the number of gaming tables registered at the beginning of the period and installed during this period. The data is taken from the corresponding section 3.1 (sum of lines 020, 030 and 050).

On line 050 we indicate the number of tables with one playing field. We calculate it like this: line 050 of section 2.1 = line 040 of section 2.1 - (line 050 of section 3.1 + line 060 of section 3.1)

Line 060 sums up the number of tables with one field, which are taxed at 1/2 the tax rate (clauses 3 and 4 of Article 370 of the Tax Code of the Russian Federation). The result is calculated as the sum of the values ​​​​on lines 050 and 060 of section 3.1 of the declaration.

In line 070 we write down the number of tables with more than one playing field (the number of fields is indicated in line 010). They are taxed at the rate established in accordance with paragraph 1 of Art. 369 of the Tax Code of the Russian Federation, taking into account paragraph. 2 p. 1 art. 370 Tax Code of the Russian Federation. It is calculated as the difference between the values ​​​​in lines 040 of section 2.1 and lines 050 and 060 of section 3.1.

On line 080 we write down the number of tables that are taxed at 1/2 the tax rate (clauses 3 and 4 of Article 370 of the Tax Code of the Russian Federation, taking into account paragraph 2 of clause 1 of Article 370 of the Tax Code of the Russian Federation). Filled in for gaming tables that have more than one playing field (from field 010). It is calculated as the sum of the values ​​​​on lines 050 and 060 of section 3.1 of the declaration.

On line 090 - the amount of tax on the gambling business for all gaming tables. The value is calculated as follows:

• (page 050 x page 020) + (page 060 x 1/2 page 020) - for tables with one playing field;
• (page 070 x page 030) + (page 080 x 1/2 page 030) - for tables with more than one field.

Section 2.1 is filled out as many times as there are options for the number of playing fields on the tables. In this case, data on the number of tables that have the same number of playing fields and the amount of gambling tax on them are indicated in section 2.1 on one page.

We fill out section 3 “Changing the number of taxable objects with the gambling business tax for the tax period”

When filling out the lines in column 3 “Gaming tables, total,” you need to summarize the data on the installed gaming tables with different numbers of playing fields specified in section 3.1.

In line 010 we indicate the number of taxable objects at the beginning of the month, in line 020 - those installed and registered before the 15th. Objects that retired and were deregistered after the 15th are reflected on line 030. Objects installed after the 15th - on line 040, and those that retired before the 15th - on line 050. On line 060 we reflect the number of installed slot machines at the end of the reporting period .

In line 060 we record the number of corresponding taxable objects registered at the end of the tax period. The calculation will be as follows: line 010 + line 020 - line 030 + line 040 - line 050 for the corresponding tax objects.

Fill out section 2 “Calculation of tax on gambling business”

So, let's proceed in order. In line 020 we must indicate the total number of relevant gambling business objects that are subject to taxation. In column 3 we write the sum of the values ​​on line 040 of all completed sections 2.1, and in columns 4-8, which relate to slot machines, betting and bookmakers, we indicate the sum of the values ​​on lines 010, 020 and 040 from section 3.

On line 030 we enter the number of objects that are taxed at the rate established in accordance with clause 1 of Art. 369 Tax Code of the Russian Federation. Column 3 will be equal to the sum of the values ​​​​on line 050 of all completed sections 2.1 of the declaration. In columns 4-8 the following: page 030 of section 2 = page 020 of section 2 - (page 040 of section 3 + page 050 of section 3).

In line 040 we must indicate the number of gambling business objects for which 1/2 the tax rate is applied (from paragraphs 3 and 4 of Article 370 of the Tax Code of the Russian Federation). Column 3 is equal to the sum of lines 060 of all completed sections 2.1, and columns 4-8 are calculated as the sum of lines 040 and 050 of section 3.

In column 3 of line 050 you need to indicate the number of tables to which the tax rate established in accordance with clause 1 of Art. 369 of the Tax Code of the Russian Federation, taking into account paragraph. 2 p. 1 art. 370 Tax Code of the Russian Federation. Here we enter the sum of the values ​​​​on line 070 of all completed sections 2.1 of the declaration. And in line 060 - the number of tables that are taxed at 1/2 the rate established by the same norm. The value is determined as the sum on line 080 of all completed sections 2.1.

Column 3 lines 080-120 are filled in with the tax rates for the gambling business for the relevant tax objects per month. They are established by the constituent entities of the Russian Federation (clause 1 of Article 369 of the Tax Code of the Russian Federation). If the rates are not established, the minimum tax rates are indicated (clause 2 of Article 369 of the Tax Code of the Russian Federation);

In column 4 of lines 070-120, all that remains is to enter the amounts of tax on the gambling business for the relevant tax objects. The data is taken like this:

• Line 070 = sum of values ​​in line 090 of all completed sections 2.1;
• Line 080 = page 080 gr. 3 x page 030 gr. 4 + 1/2 page 080 gr. 3 x page 040 gr. 4;
• Line 090 = page 090 gr. 3 x page 030 gr. 5 + 1/2 page 090 gr. 3 x page 040 gr. 5;
• Line 100 = page 100 gr. 3 x page 030 gr. 6 + 1/2 page 100 gr. 3 x page 040 gr. 6;
• Line 110 = page 110 gr. 3 x page 030 gr. 7 + 1/2 page 110 gr. 3 x page 040 gr. 7;
• Line 120 = page 120 gr. 3 x page 030 gr. 8 + 1/2 page 120 gr. 3 x page 040 gr. 8.

We fill out section 1 “Amount of tax to be paid to the budget”

Section 1 reflects the total amount of tax payable to the budget. This section is completed last, as it is intended to reflect the final indicators.

In line 010 we indicate the code of the budget classification of the Russian Federation in accordance with regulatory legal acts on budget classification - 182 1 06 05000 02 1000 110 (Order No. 65n dated 07/01/2013).

Line 020 - code of the territory of the municipality (OKATO) at the place of registration of the taxpayer for the gambling tax. If the number of characters in the code is less than the number of fields, the free fields at the end must be filled with zeros.

In line 030 it remains to enter the amount of tax on the gambling business. It is calculated as the sum of the values ​​​​in lines 070, 080, 090, 100, 110 and 120 of section 2.

One last thing to note. The information specified in section 1 is certified in the line “I confirm the accuracy and completeness of the information specified on this page.” To do this, one of those persons who confirm the accuracy of the information on the first page of the declaration puts a signature. This may be the general chief accountant or an authorized person. After this, the date of signing the declaration is indicated.

Gambling tax– one of three regional taxes, the proceeds from which are a source of budget revenue for the constituent entity of the Russian Federation in whose territory it was introduced. The scope of its regulation is the taxation of income received from the organization and conduct of gambling.

Gambling business- entrepreneurial activity aimed at generating income for organizations in the form of:

winning;

fees for gambling;

This is the organization and conduct of gambling in gambling establishments using gaming tables, slot machines, as well as accepting bets in bookmakers and sweepstakes.

Gambling tax: details for an accountant

• Tax amnesty 2018: who will be forgiven and what?

  And personal income tax, land tax, mineral extraction tax, gambling tax), and the norms of federal laws... and personal income tax, land tax, mineral extraction tax, gambling tax), and the norms of federal laws...

• The rules for determining the tax period have been clarified

  ...); Mineral extraction tax (Article 341 of the Tax Code of the Russian Federation); tax on gambling business (Article 368 of the Tax Code of the Russian Federation). Special...

• On the peculiarities of registering taxable objects with the gambling business tax

  Possibility of registering such objects of taxation with the tax on the gambling business as a processing center for interactive... changes (reduction) in the number of objects of taxation with the tax on the gambling business (KND 1110007). In accordance with... the objects of taxation with the tax on the gambling business", does not provide for the reflection of the objects of taxation with the tax on the gambling business: processing... on the registration of the object (objects) of taxation with the tax on the gambling business (attachment to this Letter). ...

• On the increase from January 1, 2018 to the minimum and maximum tax rates on the gambling business

  The minimum and maximum tax rates for the gambling business have increased. Changes were made by Federal Law... expanded the list of objects that are subject to gambling tax. Now the owners of bookmaker processing centers...

• On increasing tax rates on the gambling business and changing the procedure for collecting personal income tax on winnings

  Registration of objects of taxation with tax on gambling business must be submitted to the tax authority...

• On the procedure for filling out a tax return for the gambling business in relation to new objects of taxation

  Betting shops have become independent objects of taxation under the gambling tax. Before changes are made to the tax... year, the list of objects of taxation with tax on the gambling business has been expanded, and the following is reported. According to the clause... taxation with tax on gambling business. The currently valid form of the tax return for the tax on the gambling business (hereinafter... the tax on the gambling business, the procedure for filling it out, as well as the format for submitting the tax return for the tax on the gambling business...

• On bringing acts of the Federal Tax Service into compliance with the legislation on the right (and not the obligation) to have a seal

  In order to fill out a declaration on gambling business tax, mineral extraction tax, as well as in the form...

• How to report gambling tax, taking into account new tax objects

  The list of objects of taxation with the gambling business tax has been expanded. This is formalized by federal law from... the moment the tax return form for the gambling business tax does not provide for the possibility of reflecting the calculation... with the rates and procedure for calculating the gambling business tax established by Articles 369 and 370...

• The Federal Tax Service reminded about increasing the marginal tax rates on the gambling business

  The Federal Tax Service has distributed information about tax rates on the gambling business. From January 1, 2018... the procedure for calculating personal income tax on winnings. The gambling business tax is calculated monthly for each gaming... has expanded the list of objects that are subject to the gambling business tax. Now the owners of bookmaker processing centers...

• There are more objects of taxation on the gambling business: how to register them
• Players' chances of evading taxes will be reduced: the bill was adopted in the second reading

  Calculation of personal income tax on winnings and tax on gambling business. Currently, individuals receiving... amendments to the Tax Code chapter on the gambling tax. In particular, objects of taxation, except... a bookmaker's office. Existing gambling tax rate limits will double. In addition, they introduce...

• The Federation Council worked hard to approve tax bills

  Calculation of personal income tax on winnings and tax on gambling business. Tax base for personal income tax (amount... thousand rubles. The existing limits of tax rates on the gambling business will double. Find out about the bill...