Practica jocurilor de noroc

The practice of gambling in 2020

The practice of implementing the measures adopted, for the period of emergency and alert, for the activity of traditional gambling in Romania

Article from the series „Gambling practice”, by Anchidim Zagrean, vice-president ROMBET

Briefly, below are the measures taken by the authorities, with major effects on the activity of traditional gambling, from the date of establishment of the state of emergency and until now, all decided as a matter of urgency:

1. Suspension of the activity, for 88 days, as follows:
a. During the state of emergency – all gambling activities, carried out indoors, were suspended, and the duration of the suspension of the activity, during the state of emergency, it was 57 days;
b. During the state of alert – until June 14, 2020 – all gambling activities were suspended, held indoors and the duration of the activity suspension, during the alert state, it was 31 days.

2. Extension by 90 days of the terms of validity of the organization licenses as well as of the gambling exploitation authorizations, which expired during the state of emergency of 2020, the gambling operators being able to formulate applications for the re authorization of the activity until the end of the extension period at the latest.
3. Suspension during emergency decreed in 2020, of the payment obligations related to the authorizations for the exploitation of traditional gambling.
4. Non-application of sanctions, provided for in the special regulations of gambling, relating to non-payment of fees for authorizations to operate traditional games of chance, if the payment of these fees is made within 30 working days from the cessation of the declared state of emergency.
5. Non-indebtedness of fees related to operating authorizations of traditional games of chance for the entire period of the declared state of emergency as well as for the period of suspension of the activity in the conditions of the alert state.
6. They are not considered outstanding tax obligations, due tax obligations (excluding license and authorization fees), unpaid until October 25, 2020 inclusive.
7. It should be noted that these crisis measures, adopted, did not suspend or postpone the obligation to declare the license and authorization fee, and their payment, within a maximum of 30 working days from the end of the declared state of emergency, constitutes the legal basis for obtaining or maintaining their validity.

In these conditions, the predictable behavior of the organizers of traditional gambling, regarding the establishment of tax claims, is the activity of determining the taxable matter, calculating the tax base and tax claims, subject to subsequent verification. The implementation of the adopted measures is achieved by drawing up the tax returns, then submitting them, by the persons obliged according to the Fiscal Code or other special laws, within the deadlines established by them. The tax return can be corrected by the taxpayer, during the limitation period of the right to establish tax claims, within 5 years, unless the law provides otherwise, by submitting the amending return.
Examples of calculating, declaring and paying the authorization fee and the slot machine defect fee – in different practical situations

I. The authorization expires during the state of emergency
Authorization fee

The annual authorization fee is 3,600 euro, at the exchange rate of 4.6605 lei / euro;
The calculated annual authorization fee – 3,600 euro x 4,6605 = 16,778 lei – is due for each means of play and is paid in 4 equal quarterly installments;
The annual fee, calculated per day of operation, is 45.8410 lei.
To the means of play, to which the operating permits have entered into force at April 1, May 1 and June 1, 2019, their expiration date expires during the state of emergency
The annual fee, (for 366 days) of 16,778 lei, must be declared and paid in 4 equal installments, by completing and submitting D 100/537 – Annual fee for obtaining the gambling license, as follows:

for entry into force on 1 April 2019
D 100 March, 2019 – 4,195 lei; D 100 June 25, 2019 – 4,195; D 100 September 25, 2019 – 4,194 lei and D100 December 21, 2019 – 4,194 lei, total declared and paid 16,778 lei.

for entry into force on 1 May 2019
D 100 April, 2019 – 4,195 lei; D 100 June 25, 2019 – 4,195; D 100 September 25, 2019 – 4,194 lei and D100 December 21, 2019 – 4,194 lei, total declared and paid 16,778 lei.

for entry into force on 1 June 2019
D 100 May 2019 – 4,195 lei; D 100 June 25, 2019 – 4,195; D 100 September 25, 2019 – 4,194 lei and D100 December 21, 2019 – 4,194 lei, total declared and paid 16,778 lei.
In July 2020 – the annual tax, declared and due, is recalculated at 325 days of exploitation (366 days – 88 days of emergency and alert + 47 days of extension, until July 31, 2020)
325 days x 45.8410 = 14,898 lei
The difference declared and paid in addition is 1,880 lei / year / position (16,778 lei – 14,898 lei).
Amending declaration is submitted – D700 to correct the last declaration (December 21, 2019) and this last the rate must be 2,314 lei.

Addiction fee
The annual vice fee is 400 euro, at the exchange rate of 4.6605 lei / euro.
Calculated annual vice fee – 400 euro x 4.6605 = 1,864 lei, for each authorized and operated position, it is paid at the due dates of the authorization fee.
Defect tax calculated per day of operation = 5.0934 lei.
D 100/539 – Defect tax – calculated according to the number of operating days.

II. The authorization is valid during the state of emergency
Authorization fee

The annual authorization fee is 3,600 euro, at the exchange rate of 4.6605 lei / euro.
The calculated annual authorization fee – 3,600 euro x 4,6605 = 16,778 lei is due for each means of play and is paid in 4 equal quarterly installments.
Annual fee calculated per day of operation = 45.8410 lei.

The means of play to which the operating authorizations have entered into force at July 1, 2019 – December 1, 2019 and are valid during a state of emergency
The annual fee (for 366 days) is 16,778 lei, must be declared and paid in 4 equal installments, by completing D 100/537 – Annual fee for obtaining the authorization to operate gambling.
In July 2020 – the annual tax, declared and due – is recalculated at 278 operating days (366 days – 88 days)
278 days x 45.8410 = 12,744 lei
The rectifying declaration – D700 for D100 – corrects the declared amount, with the amount recalculated due, respectively from 16,778 lei to 12,744 lei / year / device and the difference is 4,034 lei, therefore D 100 of March 25 is corrected from 4,194 lei at 150 lei.

2. Addiction fee
The annual vice fee is 400 euro, at the exchange rate of 4.6605 lei / euro.
The calculated annual defect fee – 400 euro x 4.6605 = 1,864 lei, for each authorized and operated position, is paid at the due dates of the authorization fee.
Defect tax calculated per day of operation = 5.0934 lei.
D 100 – 539 – Defect tax – calculated according to the number of operating days.

The means of play to which the operating authorizations have entered into force at January 1, February 1 and March 1, 2020 and are valid during the state of emergency
The annual authorization fee is 3,600 euro, at the exchange rate of 4.7511 lei / euro.
The calculated annual authorization fee – 3,600 euro x 4,7511 = 17,104 lei, is due for each means of play and is paid in 4 equal quarterly installments.
Annual fee calculated per day of operation = 46.7321 lei.
The annual authorization fee (for 366 days) is 17,104 lei, must be declared and paid in 4 equal installments, by completing D 100/537 – Annual fee for obtaining the gambling license.
In July 2020 – the annual tax, declared and due – is recalculated at 278 operating days (366 days – 88 days) for the four equal installments, respectively, at 3,248 lei / means of play
278 days x 46.7321 = 12,992 lei, is corrected, for all four equal installments, with 3,248 lei / device

By the rectifying declaration D700, for D100, the amount declared in December 2019, March 25, 2020 and June 25, 2020 is corrected – with the reclassified amount of 3,248 lei / means of play, following that on September 25, 2020 the amount of 3,248 lei will be declared and paid / means of play.

2. Addiction fee
The annual vice fee is 400 euro, at the exchange rate of 4.7511 lei / euro.
The calculated annual vice fee – 400 euro x 4,7511 = 1,900 lei, for each authorized and operated post, is paid at the due dates of the authorization fee.
Defect tax calculated per day of operation = 5.1925 lei.
D 100 – 539 – Defect tax – calculated according to the number of operating days.

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