Act No 187 / 2016 Coll.
Gaming Tax Act
Valid
Law
Effective from 01.01.2017
187
THE LAW
of 26 May 2016
on gambling tax
Parliament has decided on this law of the Czech Republic:
TAX
Tax payer
The taxpayer of gambling tax is
(a) the holder of a basic authorisation under a gambling law or of a gambling operator for which such authorisation is needed; or
(b) the announcer of a gambling game or of a gambler whose operation requires reporting.
Subject matter
(1) The subject of gambling tax is the operation of gambling on the territory of the Czech Republic for gambling participants where:
(a) there is a need for basic authorisation under the gambling law to operate this game; or
(b) this game is to be announced under the gambling law.
(2) In the case of a shared lottery, the admission of deposits from a shared game principal and the provision of wins to a shared game principal shall also be considered as gambling in the territory of the Czech Republic for gambling participants.
(3) In the case of a gambling game operated by remote access via the Internet, where a gambling participant plays against a foreign gambling participant, the operation of a gambling game on the territory of the Czech Republic for a gambling participant is also considered to be an operation for that foreign gambling participant.
Tax base
(1) The basis of the partial tax is the amount by which the sum of the deposits received, converted into Czech crowns, exceeds the sum of the total of the winnings paid, converted into Czech crowns and the sum of the deposits returned, converted into Czech crowns from
(a) instant lottery
1. operated by remote access via the Internet in the case of a sub-tax base on Internet instant lotteries,
2. other than those referred to in point 1 in the case of the basis of the partial tax on other instant lotteries,
(b) a lottery other than an immediate lottery for which the shortest spacing between the compositions provided for in the basic authorisation is not more than 15 minutes;
1. operated by remote access via the Internet in the case of a sub-tax base on Internet fast lotteries;
2. other than those referred to in point 1 in the case of the sub-tax base for other fast lotteries;
(c) lotteries other than those referred to in (a) or (b)
1. operated by remote access via the Internet in the case of a sub-tax base on Internet common lotteries,
2. other than those referred to in point 1 in the case of the sub-tax base for other current lotteries;
(d) odds with the exception of live odds bets
1. operated by remote access via the Internet in the case of a sub-tax base on online ordinary odds betting;
2. other than those referred to in point 1 in the case of the sub-tax base on other current exchange rate bets,
(e) live odds bets
1. operated by remote access via the Internet in the case of a sub-tax base on online live odds betting;
2. other than those referred to in point 1 in the case of the sub-tax base on other live odds bets,
f) totalizator games
1. operated by remote access via the Internet in the case of a sub-tax base on internet totalizator games;
2. other than those referred to in point 1 in the case of the sub-tax base for other totalizator games;
(g) bingo
1. operated by remote access via the Internet in the case of a sub-tax base on internet bing,
2. other than those referred to in point 1 in the case of the basis of the sub-tax on other bing,
(h) technical games
1. operated by remote access via the Internet in the case of a sub-tax base on Internet technical games;
2. other than those referred to in point 1 in the case of the sub-tax base for other technical games;
(i) live games operated by remote access via the Internet in the case of a sub-tax base on internet live games;
(j) raffle for the base of the partial tax on raffle; and
k) Small-scale tournaments in the case of a sub-tax base for small-scale tournaments.
(2) The basis of the sub-tax on other live games shall be the sum of the following:
(a) the positive difference between the sum of value chips purchased by gambling participants and the sum of value chips exchanged by gambling participants expressed in Czech crowns; a deposit in a live game not operated by remote access via the Internet that has not been accepted in value chips or playing chips, and a transfer of value chips to a gambling participant for any reason other than payment of a prize or refund of a deposit, shall be treated as a purchase of value chips of a corresponding value for the purposes of determining the basis of the sub-tax on other live games;
b) the amount by which the sum of the deposits received into the tournament converted into Czech crowns exceeds the sum of the total of the prizes paid from the tournament converted into Czech crowns and the sum of the deposits returned into the tournament converted into Czech crowns.
(3) The basis of the sub-tax on gambling operated without the necessary basic authorisation or declaration shall be the amount by which the sum of the deposits received, converted into Czech crowns, exceeds the sum of the sum of the prizes paid, converted into Czech crowns and the sum of the deposits returned, converted into Czech crowns. Paragraphs 1 and 2 shall not apply to such gambling.
(4) In determining the basis of the sub-tax referred to in paragraph 1 or 3, the accepted deposit, the prize paid and the returned deposit relating to a gambling game operated by remote access via the Internet where the gambling participant plays against a foreign gambling participant shall not be taken into account.
(5) A difference shall be included in the sub-tax base referred to in paragraph 1 or 3 relating to a gambling game operated by remote access via the Internet in which a gambling participant plays against a foreign gambling participant.
(a) product
1. the amount by which the sum of the deposits received exceeds the sum of the winnings paid; and
2. the ratio of the sum of the deposits received from the gambling participant and the sum of all the deposits received; and
(b) the sum of the deposits returned to the gambling participant.
(6) The difference referred to in paragraph 5 shall be included in the sub-tax base only in the amount of that base determined in accordance with paragraph 1 or 3.
(7) Where a multiple-gambling contribution is made, it shall only be taken into account in the basis of the sub-tax on the one for which that law sets the highest tax rate.
(8) For each live game tournament, only the prizes paid up to 95% of the deposits received in this tournament shall be taken into account in the sum for all tax periods when determining the basis of the gambling tax.
(9) The value of non-cash deposits and winnings shall be determined in accordance with the law governing the valuation of assets.
(10) For the purposes of the basis of gambling tax, the method of determining the rate in accordance with the Accounting Act shall be used to convert a currency other than the currency of accounting.
(11) For the purposes of the basis of gambling tax, the central rate for conversion between the currency of accounting and the Czech koruna set by the operator for the calendar day shall be used for the conversion of the amount in the currency of accounts other than the Czech koruna. If the operator does not set such a centrally determined rate, the rate declared by the Czech National Bank shall be used for the day preceding that calendar day.
(12) If the amount in the currency is different from the currency of the accounts and the currency of the accounts is different from the Czech koruna, this amount shall be converted into the Czech koruna gradually in accordance with paragraphs 10 and 11.
Tax rate
The rate of the individual partial gambling tax is set out in the Annex to this Act.
Calculation of tax
(1) The gambling tax is calculated as the sum of the partial taxes.
(2) The sub-tax shall be calculated as the product of the sub-tax base, rounded up to the whole hundred koruna and the rates for that sub-tax base.
(3) Where the product of the sub-base of the tax on other technical games, rounded up to 100%, and the rates for that sub-base of the tax are lower than the minimum sub-tax on other technical games, the sub-tax on other technical games shall be the minimum sub-tax on other technical games.
(4) The minimum partial tax on other technical games is the product of:
(a) the sum of the game positions of each authorised terminal equipment specified in the permit for the location of the game space; and
(b) amounts of CZK 13 400.
Tax period
The tax period for gambling tax is the calendar quarter.
Budget determination of tax
(1) Part of the national gross income of the tax on other gambling in the amount of the partial tax on other technical games
(a) 55% of State budget revenue; and
(b) 45% of the municipal budget revenue.
(2) The percentage of individual municipalities involved in the part of the national gross income of the tax referred to in paragraph 1 (b) in the tax year is the sum of:
(a) one half of the ratio
1. the sum of the positions of each authorised terminal equipment listed in the permit for the location of the game space authorised in the municipality on the first day immediately preceding the tax period;
2. the total sum of the game positions of each authorised terminal equipment specified in the permit for the location of the game space authorised on the first day immediately preceding the tax period; and
(b) one half of the municipality's share of the national gross income of corporation tax under the legislation governing the budgetary determination of taxes.
(3) The Ministry of Finance shall publish the proportion of individual municipalities, expressed as a percentage in accordance with paragraph 2 (a), on its official record and in a manner that allows remote access no later than one month before the beginning of the tax period.
(4) Part of the national gross revenue of the gambling tax at the level of the sum of the sub-taxes on online games and the sub-tax on gambling operated without the necessary basic authorisation or declaration is the income of the State budget.
(5) The national gross income of gambling tax, with the exception of parts of the national gross income referred to in paragraphs 1 and 4, is:
(a) 35% of State budget revenue; and
(b) 65% of the revenue of the municipal budgets.
(6) The percentage by individual municipalities of the proportion of the national gross income of the gambling tax referred to in paragraph 5 (b) shall be determined by analogy with the percentage by the municipalities of the percentage of the national gross income of corporate tax under the legislation governing the budgetary determination of taxes.
(7) The gambling tax on its fate is the income of the state budget.
TAX MANAGEMENT
Tax return
The taxpayer is obliged to submit tax returns on gambling by electronic means.
Last known tax
For the purposes of gambling tax, the last tax known shall mean a tax equal to the sum of:
(a) taxes levied on the basis of a tax return lodged or not,
(b) any difference measured on the basis of an additional tax return; and
(c) a difference, if any, of a power measured ex officio.
Self-measuring and self-measuring tax
(1) The tax claimed by the taxpayer in the tax return shall be deemed to have been determined on the date of expiry of the tax return period, at the amount claimed by him.
(2) If the taxpayer does not submit the tax return within the statutory deadline, the tax is deemed to be claimed in the amount of CZK 0; the penalty for late claims of the tax shall not apply.
(3) The tax claimed by the taxpayer in the additional tax return shall be deemed to be the equivalent of the date on which the additional tax return was submitted, at the rate of the difference claimed against the last tax known; This does not apply if the additional tax return is filed during an ex officio measurement procedure.
(4) The additional tax return shall not indicate the date on which the difference is found against the last tax known.
(5) The tax levied pursuant to paragraph 1 or the measured difference referred to in paragraph 3 shall be prescribed by the tax administrator in the tax records.
Specific provisions on the finalisation of the administrative tax
The final measurement of an official duty may also take place if the tax administrator finds, on the basis of the procedure, that the last known tax is not at the correct level.
Relation to ex ante deadlines
(1) An additional tax return lower than the last tax known is not permitted after 9 years from the beginning of the tax period.
(2) In the case of a non-payment on the amount of tax to be paid on the basis of an additional tax return, the period for payment of the tax will begin to run on the date of the completion of the tax on the basis of that additional tax return.
Transfer of tax revenue
For the purposes of transferring the proportion of the national gross income of gambling tax to the amount of the partial tax on other technical games to municipalities, a tax period shall be considered for the financial year.
EFFECTIVE
This Law shall take effect on 1 January 2017, with the exception of the provisions of Paragraph 8 (2), which shall take effect on the date of its publication.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
Annex to Act No 187 / 2016 Coll.
Rates of sub-taxes on gambling
| ř. | Druh hazardní hry | Upřesnění | Forma provozování hazardní hry | Sazba jednotlivé dílčí daně |
|---|---|---|---|---|
| 1. | Loterie | Okamžité loterie | Internetové | 35 % |
| 2. | Ostatní | 35 % | ||
| 3. | Rychlé loterie | Internetové | 35 % | |
| 4. | Ostatní | 35 % | ||
| 5. | Běžné loterie | Internetové | 35 % | |
| 6. | Ostatní | 35 % | ||
| 7. | Kursové sázky | Běžné kursové sázky | Internetové | 30 % |
| 8. | Ostatní | 30 % | ||
| 9. | Živé kursové sázky | Internetové | 30 % | |
| 10. | Ostatní | 30 % | ||
| 11. | Totalizátorové hry | Internetové | 30 % | |
| 12. | Ostatní | 30 % | ||
| 13. | Binga | Internetové | 30 % | |
| 14. | Ostatní | 30 % | ||
| 15. | Technické hry | Internetové | 35 % | |
| 16. | Ostatní | 35 % | ||
| 17. | Živé hry | Internetové | 30 % | |
| 18. | Ostatní | 30 % | ||
| 19. | Tomboly | 30 % | ||
| 20. | Turnaje malého rozsahu | 30 % | ||
| 21. | Hazardní hry provozované bez potřebného základního povolení nebo ohlášení | 35 % |
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Regulation Information
| Citation | Act No. 187 / 2016 Coll., on Gambling Tax |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.06.2016 |
|---|---|
| Effective from | 01.01.2017 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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