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News / Tax aspects of sports poker |  |
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Tax aspects of sports poker13 November 2007 16:36
"Financial newspaper. Regional issue", 2007, N 27
Question: The organization carries out business activities related to the organization and holding of tournaments in sports (club) poker, bridge, preference, backgammon and chess, with a prize fund for the winners. At the same time, the organization does not use gaming equipment classified as Ch. 29 of the Tax Code of the Russian Federation to objects of taxation on the gambling business. At the same time, the established rules for holding tournaments to some extent correspond to the characteristics of gambling. What is the procedure for taxation of business results in this case? Does an organization have the right to switch to the simplified tax system? If she should pay tax on gambling business, then on what objects?
Answer: Under gambling business for the purposes of Ch. 29 of the Tax Code of the Russian Federation is understood as entrepreneurial activity associated with the extraction of income by organizations or individual entrepreneurs in the form of winnings and (or) fees for gambling and (or) betting, which is not the sale of goods (property rights), works or services, but gambling for these purposes - a risk-based agreement on winnings concluded by two or more participants between themselves or with the organizer of a gambling establishment (totalizator organizer) according to the rules established by the organizer of a gambling establishment (totalizator organizer) (Article 364 of the Tax Code of the Russian Federation). In accordance with Art. 365 of the Tax Code of the Russian Federation, payers of the gambling business tax are organizations or individual entrepreneurs carrying out entrepreneurial activities in the field of gambling business. Clause 1 of Art. 366 of the Tax Code of the Russian Federation establishes that the objects of taxation on the gambling business are gaming tables, slot machines, betting cash desks and bookmaker office cash desks. Thus, under the action of Sec. 29 of the Tax Code of the Russian Federation applies only to those organizations and individual entrepreneurs that carry out entrepreneurial activities that correspond to the above concept of entrepreneurial activity in the field of gambling business, using gambling business objects referred to in paragraph 1 of Art. 366 of the Tax Code of the Russian Federation to objects of taxation on the gambling business. Organizations and individual entrepreneurs carrying out business activities that do not meet at least one of these conditions are subject to taxation in the generally established manner or in the manner and under the conditions provided for in Chapter. 26.2 Tax Code of the Russian Federation. As follows from the question, the organization carries out entrepreneurial activities related to the organization and holding of sports tournaments in intellectual types of games (sports (club) poker, bridge, preference, backgammon, chess) with a prize fund without using the provisions provided for in paragraph 1 of Art. 366 of the Tax Code of the Russian Federation, objects of taxation on gambling business. In these circumstances, subject to the conditions and restrictions established by Sec. 26.2 of the Tax Code of the Russian Federation, this organization has the right to switch to the simplified tax system.
I. Andreev State Councilor of the Russian Federation, 2nd class
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