The practice of gambling in 2019
Series of articles from “The Practice of Gambling”
by Anchidim Zagrean, Rombet Vice-President
The online gambling organizers have the obligation of paying a special monthly fee, instituted by the GEO 114 of 2018, representing 2% of the total of participation fees cashed monthly.
The fee, mentioned above, calculated monthly, is declared and is paid to the state budget until 25th including of the month following to the one in which the participation fees have been cashed.
The calculation method is established by the Order 38 of 2019, of the Gambling National Office president, as follows:
Beginning with 1st January 2019, the online gambling organizers have the obligation of paying a monthly fee which is calculated applying the percentage of 2% to the total of the participation fees cashed monthly;
The monthly taxable basis, defined by this order, on which it is applied the percentage of 2%, is represented by the value of any transfer from the bank account or similar of the players in their gambling accounts from the gambling platform;
The mentioned fee is calculated, declared and is paid to the state budget until 25th including of the month following to the one in which the participation fees cashed monthly have been cashed;
It is modified Annex no. 8 to the Order of the Gambling National Office president no. 179/2018 for the agreement of this declaration with the new legal provisions.
The fee declaration payment method was established by the Order no. 426 of 20th February 2019, concerning the modification and completion of the Order of the National Agency for Tax Administration President no. 587/2016.
Practically, the representatives of the online gambling organizers, as it is pro vided the Order 587 of 2016, modified and completed by the Order 426 of 2019, will complete and submit Statement 100 until 25th including of the month following to the one in which the participation fees were cashed, by the registration of the amounts provided in Annex 3 at no. 66 of the Nomenclature, respectively, by the introduction of the fee due to the tax liability 536 of the statement mentioned above.
Also, with the purpose of enforcing the provisions of GEO 114 of 2018, ONJN issued and published the Order no. 35 of 10th January 2019, for the approval of the Notification model – enforceable title and of the Procedure concerning the method for the notification of economic operators – authorized gambling organizers – for the annual contribution provided by the law:
– authorized remote gambling organizers class I – 5.000 euro / year;
– legal entities involved directly in the field of authorized traditional and remote gambling class II – 1.000 euro / year;
– state monopole remote gambling organizers class III – 5.000 euro / year;
– authorized traditional gambling organizers – 1.000 euro / year.
The Gambling National Office applies the procedure for the notification of authorized economic operators, who owe the contribution provided by the law annually, with 30 days before the expiry of term. The term, for the payment of the established amounts, is 15th December of each year and for operators who obtained the authorization after this date the payment term is represented by the date when the authorization has been obtained.
It is found a mismatch of the payment term, the one from the law, provided for 15th December of each year and the term which results from the fact that ONJN applies the procedure for the notification of authorized economic operators, which owe the contribution provided by the law annually, with 30 days before the expiry of the legal term, obliging practically the economic operators to pay the owed amounts before the due date provided by the law.
This fact results from Annex 2, to the Order 35 of 2019, where art. 9 and 10 provide:
” Art. 9
Within 5 days from the communication of the Notification – enforceable title, the economic operators will transfer the owed amounts in the account opened at the State Treasury indicated in the notification, in accordance with the provisions of art. 92 of the Government Emergency Ordinance no. 114/2018 concerning the instauration of some measures in the field of public investments and some budgetary fiscal measures, the modification and completion of some normative documents and the prorogation of some terms.
The failure to pay the budget debt within 5 working days from the receipt incurs the bringing into force of the enforceable title and gives the right to the Gambling National Office to proceed to the writ of execution without any other summons.”
We will bring more opinions in the following number of the magazine.