Organizers of games of chance, where the bet for participation is made by means of paying the price of a telephone or other type of electronic communication service.
Declaring the bets made and the tax
The organizer of games of chance shall declare the bets made and tax due in the Territorial Directorate (TD) of the National Revenue Agency (NRA) as per the place of their registration by the 10th day of the month following the month of conducting the games of chance, by submitting a tax return as per the approved model. The tax return shall be submitted electronically and shall be signed with an electronic signature.
The operator of the telephone or other electronic communication service shall declare the bets made and taxes due in the TD of NRA at the place of their registration by the 10th day of the month following the month of conducting the games of chance, by submitting a tax return as per the approved model. The tax return shall be submitted electronically and shall be signed with an electronic signature /Link to the e-service/.
Tax return as per Article 239, paragraphs 1 and 2 of the Corporate Income tax Act (CITA) for taxes on gambling activities from games organized from a distance where the bet for participation is made by means of paying the price of a telephone or other electronic communication service.
Gambling activity of slot machine games and casino games
The organizer of games of chance shall declare the tax in the TD of NRA at the place of their registration by the 15th day of the month following the quarter. The tax return shall be submitted electronically and shall be signed with an electronic signature.
Tax return as per Article 246 of CITA for the tax on gambling activities from slot machine games and casino games, including games from a distance.