The Gaming Tax Settlement Form It is a tool that allows every company that gambles to pay the respective taxes. Lotteries, bingo and swimming pools, as well as the acquisition of prizes in rounds of possibility. The expense does not make a difference for the exercises subject to the betting duty.
The organization or foundation that performs the aforementioned exercises is obliged to comply with the tribute. Therefore, you must keep in mind which are the requirements that you must enter in order to operate as an entertainment company.
Keep reading and you will get more information!
Gaming Tax Settlement Form Format
Any individual seeking to sell or trade (under lock and key or use) read-only gambling machines or souvenirs at bookmakers must be enrolled in the Register of Read-only Gaming Machines and Memorabilia Brokers.
Otherwise, you will not have the option to make this monetary movement officially. Next, how you can carry out the process:
Do it in 4 steps:
- Make the payment to register the company, the deposit can be made in the banks authorized for it.
- Fill out the form without deletions or corrections, you can download it on the official website of the Ministry of Foreign Trade and Tourism (MINCETUR).
- The applicant must submit the application for registration.
- Finally, if everything is in order, you will receive the proof of registration.
It is important that the user record the following:
- Enter the RUC or that of the company.
- DNI number or the registration number of the Registry of Legal Persons registered in Public Registries.
Take into account that the maximum term to obtain the document is fifteen (15) business days after submitting the application for registration. If you do not get a response within that period, go to the nearest agency.
Instructions for Completing the Gaming Tax Settlement Form
Any natural or legal person that earns dividends from games of chance, must fill out the Gaming Tax Settlement Form. To file the return you must follow the following steps:
- Person responsible for declaring the tax.
- Name or company name of the organization: You must put the name of the organization or the name of the person who will pay the tax.
- NIT: Distinctive evaluation test number assigned by the Customs Directorate.
- SNS Code: Write the code assigned by the Public Welfare Superintendence to the administrator of conventional lottery games.
- Structure number: it is made up of the year, the time frame, the citizen’s NIT and the code assigned by the SNS.
- Address: Write the address of the declarant.
- City, provide the city where the declarant’s residence is located.
- Office, Enter the division where the administrator’s location is located.
- Telephone, Write the contact telephone number of the game dealer.
- Understanding of the concession. This field shows the amount of the concession contract at the time the owner’s regional substance is installed in the activity through the third-party methodology.
- Legitimacy, Day Month Year. Refers to the section held by the concession contract.
- List of Evidence or payment instruments attached. Identify the payment vouchers that are attached to the return.
- Proof or stamp of receipt from the collecting entity or proof of presentation.
The proof of presentation is obtained in this field of the form or proof of its submission is attached.
Usefulness of the Gaming Tax Settlement Form
The game charge is imposed on the exhibition of exercises related to the game, for example, lotteries, bingo halls and bets, as well as the obtaining of prizes in rounds of possibility. The duty is paid by the organization that develops the demonstrated movement.
The people who win the prizes also qualify as sponsors; For this situation, the organizations or people that are resolved will act as retention operators for the expense that falls on the bets.
The rate is 10%. People supported with lottery prizes must recognize the retention of the duty performed by the element to be resolved, since by accepting the prize, the obligation of the citizen is established.
The rate for gambling club games and slot machines is 12% on monthly net rewards and for lotteries it is 10% on estimated prizes. It is important to pay taxes in a timely manner.
Who Should Fill It Out?
Any characteristic or lawful individual who, forever or in the long term, fulfills the functions of the particular law in its article No. 1 and before beginning his exercise or performing a function, must demand the private license from the civil organization.
Which will be granted if the candidate meets the financial solvency requirements that ensure the city treasury the effective perception of the established tax, and if the games or shows that will be offered are legal.
Lima Tax Administration Service (SAT)
The Tax Administration Service – SAT was created through Edicts N ° 225 and N ° 227, published on May 17 and October 4, 1996, respectively, as a Decentralized Public Entity of the Metropolitan District of Lima.
With regulatory, monetary, budgetary and financial independence. In addition, their motivation is: to coordinate, control, administer and collect all tax revenues; as well as collect other income without tax charge from the Municipality of Lima.
Among the aspects that characterize the entity we can mention the following:
- Transparency, they provide in a timely manner all the required information in record and reliable time.
- Commitment, the organization is committed to achievement, that is why they carry out their functions with dedication and with an excellent service.
- Trust, they generate credibility in everything they do because they have a high-performance human resource.
- Quality service, they serve users in a cordial and timely manner.
What is the Gaming Tax Settlement Form?
Spending on Games and Shows is mandatory in the exhibition of exercises identified with games, for example, lotteries, bingo halls and swimming pools, as well as the acquisition of prizes in rounds of possibility. The expense is not related to those subject to the wagering obligation.
The organization or foundation that carries out the aforementioned exercises is obliged to pay the expense. The organizations or individuals that are classified will also act as retention operators for the evaluation that falls on the games.
The supervisor and collector of the tax is the Provincial Municipality for the example of lottery games. In whose scope is the base camp of the organizations that are being organized. As for bingo games, groups and bets, it will be the Local Region.
What is the expense base?
For bingo games, bets, bets and others, it will be the assumed value of the game cards or game tickets. On account of lotteries, it will be the sum or estimate of the prizes. In concept of prizes in kind, the market estimate of the resource will be used as the cost basis.
What is the tax rate that the company or the person responsible must pay?
For bingo games, groups, raffles and more, the tax rate is 10%. For lotteries, the evaluation rate is 10%.
What is the time limit to comply with the tax payment?
The fee is from month to month and will be paid within the term established by the Appraisal Code, that is, within the initial twelve (12) business days of the month following the one in which the taxed exercises were carried out.
Where could you settle the appraisal?
It must be paid in the District Municipality Area of the Jurisdiction where the property subject to transfer is located.
What are Gambling Taxes and Legal Gambling?
They are regulated activities that are part of betting on any type of item through coupons, vouchers, tickets, cards, gaming machines, structures or some other framework like these that are offered available to be acquired to society in general.
This expense is of a civil nature, it is considered caused in the event of recognition of bets or legally approved gambling games, within the jurisdiction of the Municipality that issues the ordinance.
Today gambling has become a recreation for the general population, as it is a way to have fun and earn money. It is important that every organization or person is up to date with taxes, in order to avoid fines in this regard.
Therefore, the importance of timely recording the Gaming Tax Settlement Form, there the tax to be paid to the Treasury is declared. Now, it is easier and simpler, you just have to follow the instructions above.
We hope the article has been helpful in completing the process!
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