Method of calculation, declaration and payment of income tax of prizes and gambling

Series of articles from “The Practice of Gambling” by Anchidim Zagrean, Rombet Vice-President

I. Tax for the payment of promotional prizes
1. General rule – for residents – stop at source:
by deducting the non-taxable amount of 600 lei;
Taxation of 10% exceeding 600 lei;
Monthly declaration and payment – up to the 25th of the next month for the current month:
Acc. to Order 587 of 2016 – Declaration 100, Annex 3 – no. 9 of the Nomenclature and the Fiscal Obligation 608 of Declaration 100;
informative statement per beneficiary – by January 31st, for the previous year:
Acc to Order 3695 of 2016 – Declaration 205.
2. Special rule – for non-residents – stop at source:
without deduction;
16% tax;
Monthly declaration and payment – up to the 25th of the next month for the current month:
Acc. to Order 587 of 2016 – Declaration 100, Annex 3 – no. 20 of the Nomenclature, respectively, the Fiscal Obligation 637 of Declaration 100;
informative statement per beneficiary – by January 31st, for the previous year:
Acc. to Order 3695 of 2016 – Statement 207.

II. Tax due as a result of gambling
1. General rule – for residents and non-residents – stop at source – application of the tax grid at the tax base:
– Monthly declaration and payment – up to the 25th of the next month for the current month:
Acc. to Order 587 of 2016 – Declaration 100, Annex 3 – no. 10 of the Nomenclature, respectively, the Fiscal Obligation 621 of Declaration 100 – for Residents;
Acc. to Order 587 of 2016 – Declaration 100, Annex 3 – no. 21 of the Nomenclature, respectively, the Fiscal Obligation 638 of Declaration 100 for non-residents;
– informative statement per beneficiary
– by January 31st, for the previous year:
Acc. to Order 3695 of 2016 – Statement 205 – for residents;
Acc. to Order 3695 of 2016 – Declaration 207 – for non-residents.
2. Exception from the general rule:
for casinos, poker clubs, slot machines and scratchcards:
a) non-taxable amount of 66.750 lei, including, for each gross income received;
b) application of the tax grid for each gross income exceeding the non-taxable amount.
Monthly declaration and payment – up to 25th of the next month for the current month:
Acc. to Order 587 of 2016 – Declaration 100, Annex 3 – no. 10 of the Nomenclature, respectively, the Fiscal Obligation 621 of Declaration 100 – for Residents;
Acc. to Order 587 of 2016 – Declaration 100, Annex 3 – no. 21 of the Nomenclature, respectively, the Fiscal Obligation 638 of Declaration 100 for Non-Residents.
informative statement per beneficiary – by January 31st, for the previous year:
Acc. to Order 3695 of 2016 – Statement 205 – for residents;
Acc. to Order 3695 of 2016 – Declaration 207 – for non-residents.

We will return with other opinions in the next issue of our magazine…