In the beginning, you need to understand what is meant by “gambling”. Regulation “On the implementation of activities in the industry of gambling in the territory of the Republic of Belarus”, which was approved by Presidential Decree of 10.01.2005 states, that gambling is an activity that is aimed at extracting revenue of gambling establishments in the form of winnings, payment for the organization, as well as participation in gambling and their implementation.
A distinctive feature of this activity is the fact that individual entrepreneurs and legal entities have the right to carry out their activities in the industry of gambling, only on the basis of a license (special permit), issued by the Ministry of Tourism and Sports.
So, in order to organize gambling (to open a casino, slot machine halls, betting shop) in Belarus will need to allow a couple of questions:
1. Sign up as an individual entrepreneur or legal entity to open;
2. Is required to obtain a license (special permit).
If the first question is now almost no problems, the questions to obtain the license have always been subjects of managing something complex and difficult.
The main documents that regulate the procedure for obtaining a license (special permit) on gambling are the “Regulations on licensing of activity in the industry of gambling business”, which is approved by the Cabinet of Ministers of the Republic of Belarus No. 1377 of 20.10.2003, as well as the Presidential Decree of 14.07.2003 , “On licensing of certain types of activities.”
As a result, in accordance with Regulation №1377 implementation of activities in the industry of gambling has the following services and activities:
1. Work on casinos;
2. Work on the content of the hall with slot machines;
3. Work on the content of the sweepstakes;
4. Work on the content of the bookmakers.
So, who has the right to engage in such activity? The decree №1377 an exhaustive list of persons who have the right to obtain a license. In particular, engage in gambling are:
1. Individual entrepreneurs;
2. Legal entities.
The important point here is that each of these two entities should have the license registration in the Republic of Belarus. This is one feature that differentiates from other gambling activities subject to licensing, which can obtain a license as legal entities, belonging to foreign states.
Most need to elaborate on the conditions and requirements that apply to the competitor of the license. Thus, to obtain a license (special permit) is required to comply with all of the following items:
1. The presence of Deputy Head and Head of the same legal entity. For him, the work in the organization should be the main and have established a normal schedule and duration of the working day. It may also be an individual, whose work experience in the industry of gambling in the post of deputy head or head of the legal person (except for the second job) or an individual entrepreneur, who is registered on the territory of the Republic of Belarus, at least three years. So, for the Deputy Director or legal entity managers work in this organization shall be the main and have an established normal working hours (in accordance with the Labor Code of the Republic of Belarus of normal working hours is recognized equal to the abbreviated or full its norm). Deputy Director or the chief executive of an individual entrepreneur or a legal person must have experience of working with the industry of gambling in the post of deputy head or heads of the individual entrepreneur or legal entity that is registered in the territory of the Republic of Belarus (formerly the territorial principle not taken into account), not reduced three years. Moreover, the work of so-called part-length of a work is not (not included).
2. The presence of the gaming equipment to be certified, and is on the maintenance service center.
3. It must be the conclusion of the relevant body of the Interior, which will be referred to the lack of information that would prevent to issue a special permit (license). This territorial body of internal affairs within five days from the date when it is received said request, provide to the Ministry of Tourism and Sports of the Republic of Belarus this conclusion.
Besides all this, everyone who wishes to obtain a license, must provide:
1. Rule of law in the course of the game;
2. The safety of all visitors and the immediate protection of a gambling establishment;
3. Professionalism and competence of personnel who are involved in carrying out gambling;
4. In accordance with the rules of gambling, to carry out the payment of winnings the player;
5. Ensure the payment of tax on gambling business. At this point it should be more detail.
Taxes are subject to the following items:
– Slot machines;
– Game tables;
– Bookmaker ticket office;
– Box office sweepstakes.
Tax on gambling business shall be calculated from the number of objects of taxation on the first day of the reporting month. A collection of objects of each type of taxation required necessarily register on a written application to the tax authorities of the payer to the point of use (setting) with the mandatory conditions for the issuance of certificate of registration. The process of registration in the tax bodies of objects of taxation is carried out only in the presence of the payer of the license (special permit), which gives the right to pursue activities in the gambling business, as well as contracts and certificates of maintenance objects.
Currently, the following rates of tax on gambling business (one unit of the objects of taxation):
1. € 3,500 – per gaming table in Minsk at the casino, which has up to ten dining Games
2. € 3,000 – per gaming table in one of the regional pivot, with the exception of the city of Minsk, the casino, which has up to ten dining Games
3. € 2,500 – per gaming table in any other settlements in the casino, which has up to ten dining Games
4. € 4000 – for one game table in Minsk at the casino, which has ten or more playing room
5. € 3,500 – per gaming table in one of the regional pivot, with the exception of the city of Minsk, the casino, which has ten or more Games room
6. € 3,000 – per gaming table in any other settlements in the casino, which has ten or more Games room
7. € 100 – for one slot machine in Minsk
8. € 90 – for one slot machine in one of the regional pivot, with the exception of the city of Minsk
9. € 80 – for one slot machine in one of the settlements
10. € 1500 – one office in the city of Minsk Tote
11. € 1,400 – one cashier Tote in one of the regional pivot, with the exception of the city of Minsk
12. € 1300 – one cashier Tote in other localities
13. € 200 – one cashier Bookmakers in Minsk
14. € 150 – one cashier Bookmakers in one of the regional pivot, with the exception of the city of Minsk
15. € 130 – one cashier Bookmakers in one of the settlements
During the installation of the new objects of taxation before the fifteenth day of this month (inclusive) the amount of tax on the gambling industry paid at the rate which is reduced by fifty percent, and after the fifteenth of the month – at the rate that is in place.
It is particularly important to pay attention to the fact that taxpayers who pay the money for the income received in the industry of gambling should not pay:
1. Income Taxes
2. Value added tax (except for the value added tax levied on imported goods into the customs territory of the Republic of Belarus)
3. Fees, which will be used to finance costs directly related to the repair and maintenance of housing stock
4. Fees to the local target housing investment fund, which is formed by regional and Minsk city council of deputies
5. Fees for state fund aimed at supporting producer products, agricultural science and food
6. The tax is levied on the user of road transport
7. Income taxes (in particular, it is intended for an individual entrepreneur).
In order to open a casino, bookmaker, or slot machine halls in Minsk, you can contact the law firm (there are firms that specialize in the gambling business), which will offer you a whole range of opening and further conducting a personal gambling business. The lawyers will take care of all the emerging issues related to registration, as well as a license entity. In addition to ensuring compliance with the current legislation, as well as the legality of all of your gambling.