FORM 710.00 “GAMING BUSINESS TAX AND FIXED TAX DECLARATION”

General tax information

The tax in question is imputed, that is, it does not depend on the amount of income received . The object of taxation is a gaming table, a machine, a betting or bookmaker's processing center, as well as a betting point of a betting or bookmaker's office.

According to the current legislation in Russia , zones have been identified where the organization of gambling is permitted . These are the Altai, Primorsky and Krasnodar territories, as well as the Kaliningrad region. In other regions, gambling is allowed only in bookmakers' offices and sweepstakes .

The range of rates for each of the objects is specified in Article 369 of the Tax Code . Since the law is regional, the specific meaning is established by the legislation of the constituent entities of the Russian Federation.

The tax period for the tax under consideration is a month. It is paid at the place of registration of taxable objects by the 20th day of the month following the reporting month.

Gambling zones in Russia where all types of gambling are allowed

As mentioned above, in Russia all types of gambling are permitted only in specialized gambling zones. Federal Law 244-FZ explains in detail where and under what conditions such zones can be located. However, there is no point in a detailed consideration of all the necessary accommodation conditions, since the list of zones is strictly defined by law.

Currently, casinos are allowed on the territory of gambling zones that have been created in the following constituent entities of the Russian Federation: Republic of Crimea, Altai Territory, Krasnodar Territory, Primorsky Territory, Kaliningrad Region. Please note that no more than one gambling zone is created on the territory of one subject of the Russian Federation.

The situation in gaming areas by the beginning of 2021

Republic of Crimea.
The gambling zone of the Republic of Crimea, according to the head of the Republic Sergei Aksenov, will begin operating in the fall of 2021. But to date, its location has not yet been clearly determined. Various options have been proposed and the current one may not be definitive. One of the biggest problems is the sectional regime established in relation to the Republic of Crimea. The implementation of such a project will require not only huge investments, but also certain experience, promotion technologies and management of such a complex. Domestic operators clearly do not have enough of all this, and foreign investors cannot legally enter this territory.
Altai region
. Currently, a four-level gaming complex Altai Palace (Siberian Coin complex) operates in the Altai Territory. It includes a casino, hotel, restaurant, karaoke hall, SPA complex and a large open area for active recreation, as well as a summer concert venue. Most often, the complex is visited by residents from various regions of Siberia. The complex is located 288 kilometers from the capital of the Altai Territory, in the city of Barnaul. Over the nine years of its existence, more than 1.7 billion rubles of investment have been allocated to the development of this gaming zone. In 2021, almost 60 thousand people visited Altai Palace. An obstacle to the development of the “Siberian Coin” is the almost complete lack of necessary infrastructure and the low population density of the region. Tax revenues from this gambling zone for 2021 amounted to just over 31 million rubles, which is incommensurate with the investments made.

Photos and video materials from the official website of Altai Palace

Krasnodar region
. The Azov City gambling zone is still located on the territory of the Krasnodar Territory, in which there are four casinos. Over the nine years of their existence, over a million people visited them. Total investments in the Azov-City organization exceeded 6 billion rubles. However, Dmitry Medvedev ordered the liquidation of the Azov City gambling zone in the Krasnodar Territory from December 31, 2018. According to experts, the Russian budget will spend about 10 billion rubles on compensation to investors. Instead of “Azov City”, a new gambling zone is being created in the region, which will be called “Krasnaya Polyana”, located near the city of Sochi. The closure of Azov City is due to the fact that, by law, only one gaming zone can operate on the territory of a constituent entity of the Federation. So far, there is only one casino operating in the new gaming area - Sochi Casino and Resort - and one slot machine hall. The total number of visitors to these establishments is still very small.

Photo: Royal Time Group

Photo: Alexey Ovchinnikov

Primorsky Krai.
The launch of the Primorye gaming zone, located in the Primorsky Territory, in Muravyina Bay, took place in October 2015. The first casino that opened in this gaming zone was the Crystal Tiger, or in the French manner, Tigre de Cristal. Currently, this gambling establishment and hotel remain the only ones operating in the seaside gambling zone. The zone is located 50 kilometers from Vladivostok. Two more sites are planned, which according to the plan should welcome tourists in 2021. In two years, the casino received more than 850 thousand visitors, about 80% of whom were residents of China. The infrastructure of Primorye has not yet been completed and is in the process of development.

Photo: official group of Tigre De Cristal casino VKontakte

Kaliningrad region
. The Yantarnaya play zone is located in the Kaliningrad region. The planned amount of investment in it will be about 45 billion rubles. The first MAGIC CRYSTAL slot machine hall on the territory of the Yantarnaya gambling zone began operating in 2021. Currently, the complex operates the only casino “Sobranie”, a conference center, a walking area and a hotel. The gaming zone is located 35 kilometers from Kaliningrad. Plans for the development of the zone are very large, but everything depends on the lack of foreign investors who could help set up business processes correctly.

Photo: official group of the Sobranie casino on VKontakte

How to file a tax return

By the 20th day of each month, gambling business organizations are required to submit a tax return. If the last day of the filing deadline falls on a weekend, it will be moved to the first working day. A report is compiled based on the data for the past month.

Don't miss other upcoming reporting deadlines - check our calendar.

A declaration is submitted at the place of registration of taxable objects . The exception is the largest taxpayers - they submit a report to the Federal Tax Service at the place of registration as the largest.

You can submit the declaration in person or through a representative, via TKS, or send it by mail in a valuable letter with a list of the contents.

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.

Online casinos in Russia – legal or not

According to experts, the online casino market in Russia is about $1 billion a year, and more than $45 billion worldwide.

The prohibition on carrying out activities related to organizing and conducting online casino gambling is contained in paragraph 3 of Art. 5 of the Federal Law “On state regulation of activities related to the organization and conduct of gambling...”. Violation of these legal norms provides for criminal and administrative liability. Currently, the Federal Tax Service, Roskomnadzor or the Prosecutor General's Office are authorized to make decisions to block a gambling site without obtaining a court decision.

On May 26, 2021, certain provisions of the Federal Law of November 27, 2021 No. 358-FZ “On Amendments to the Federal Law “On Lotteries” and the Federal Law “On State Regulation of Activities for the Organization and Conduct of Gambling and on Amendments” came into force in some legislative acts of the Russian Federation”, which prohibit banks and payment systems from transferring funds between individuals and illegal gaming sites.

The fine for organizing online gambling is up to 1 million rubles and provides for imprisonment for up to six years. You can’t even advertise gambling, the fine is up to 500 thousand rubles.

Thus, there is a complete ban on the operation of online casinos in Russia. In practice, implementing such a ban is quite difficult. A modern information system allows you to bypass any site blocking with minimal skill, and various payment and withdrawal systems provide users with every opportunity for almost any transaction.

Fines and sanctions

If an organization fails to submit a tax return on gambling business on time, it may receive a fine under paragraph 1 of Article 119 of the Tax Code of the Russian Federation. Its size is from 1 thousand rubles to 30% of the amount of tax due for payment under this declaration.

If you fail to pay the tax on time, sanctions will follow in the form of a fine under Article 122 of the Tax Code of the Russian Federation. Its size is from 20 to 40% of the tax amount . In addition, you will have to pay penalties in accordance with Article 75 of the Tax Code of the Russian Federation at the rate of 1/300 of the refinancing rate of the unpaid amount for each day of delay.