The practice of gambling in 2021
The practice of bonuses in the gambling activity in Romania
In the period immediately following the reopening, at full capacity, of the traditional gambling activity, the offers of the organizers appeared, promoted through all possible channels, regarding the additional granting, in addition to the players’ own stakes, of various categories of bonuses, probably with the purpose of attracting as many participants as possible to the game, in order to quickly recover the losses suffered. This is the reason why we are bringing back an older topic, treated in the past issues of the magazine, regarding the practice of granting bonuses in the gambling activity in Romania.
It is already known that the special regulations on gambling activity allow traditional or remote gambling organizers to grant players, from their own funds, bonuses in any form, but only under the conditions and limits provided in the Gambling Regulations. game approved by the ONJN Supervisory Committee.
From the way in which the activity specific to gambling is carried out, it results that the bonuses can be granted:
■ In the form of a game participation fee;
■ In the form of prizes or winnings.
However, it should be noted that regardless of the form in which the bonuses are awarded, as an additional fee for participation in the game or in the form of prizes or winnings, they must go through the entire game mechanism, namely the fee collected, prizes awarded and income earned, with their separate highlighting through gambling-specific documents.
In the practice of gambling, the bonus must meet, cumulatively, the following conditions:
■ To represent for the player a benefit obtained in addition to the stakes of the game;
■ No participation fees or additional costs will be charged to the player;
■ All bonuses must be provided in the game rules of the organizer;
■ To refer to a certain period or to certain events.
The promotion of actions for granting bonuses to participants is allowed only:
■ In their own locations or on their own or affiliates’ websites;
■ By sending e-mails to players with active accounts, from their own database, if they have previously agreed to receive them.
In the case of bonuses granted by the organizers of remote gambling, in order to be used for participation in the game, they will be transferred only to the game account, their withdrawal is not allowed. These bonuses will be highlighted separately from the other player funds available for withdrawal at any time.
The practice of gambling in 2021
Also, these bonuses are highlighted separately in the accounting of the remote gambling operator and are assimilated, as they are used, to the participation fee for the game. Bonuses not used in the game are highlighted separately according to their destination or may be withdrawn by the organizers in accordance with the provisions of the terms and conditions or the rules under which they are granted.
A gambling organizer is required:
■ Not to provide credit to a player’s payment account or game account and not to allow free participation in gambling under conditions other than those provided in the legal rules for granting bonuses;
■ Not to credit the participants in the game of chance and to ensure the distribution of bonuses to the players under the conditions provided in the approved regulations;
■ Comply with the rules of the game approved by the Supervisory Committee, as well as the provisions regarding the offering, transfer and highlighting of bonuses.
The accounting of the bonuses must ensure the reflection of the content as well as the economic reality of the operations, in their succession, by recording in the expense account (they are granted from own funds), in the participation fee and then, if necessary, in the prizes or winnings.
From a fiscal point of view, bonuses represent an activity of an advertising nature, carried out in order to increase revenues, therefore it is a tax deductible expense, when calculating the profit tax.
We return, in the following issues of the magazine, with other opinions on the activity of gambling …