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Gambling Tax Article 29 of the Tax Code of the RF The law of St. Petersburg No. 623-94 of 11.11.2003 as Amended

1) Organizations or 2) Individual entrepreneurs engaged in gambling business.

Gambling tables; slot machines; cash registers of totalizators; cash registers of bookmakers. Each taxation object shall be registered at the tax authority at the location of the taxation object not later than two days before the date of installing each taxation object.

Tax Base The amount of gambling tables, slot machines and cash registers. Tax Period Calendar month. Terms of Payment Not later than the 20th day of the month following the lapsed tax period.

The tax rates shall be established by the authorities of the subjects of the RF within the limits set by federal laws: 1) per one gambling table: from RUR 25,000 to 125,000; 2) per one slot machine: from RUR 1,500 to 7,500; 3) per one cash register of totalizator or bookmakers': from RUR 25,000 to 125,000. When tax rates are not established by the laws of the subjects of the RF the rates set by federal laws are applied: 1) per one gambling table: RUR 25,000; 2) per one slot machine: RUR 1,500; 3) per one cash register of totalizator or bookmakers': RUR 25,000. Since 01.01.2005 in St. Petersburg the following rates are applied: 1) per one gambling table: RUR 125,000; 2) per one slot machine: RUR 7,500; 3) per one cash register of totalizator: RUR 125,000; 4) per one cash register of bookmakers': RUR 125,000.

The laws of the subjects of the RF can provide for tax concessions and grounds for their use by taxpayers. St. Petersburg does not have such laws

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Business.support.structure.in.St.Petersburg  
Business.support.structure.in.St.Petersburg  

1. STATE AND MUNICIPAL AUTHORITIES IN ST. PETERSBURG In St. Petersburg the system of state authorities was formed which has statutory object...

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