1. The
tax on the gambling activity related to lotto, sports and horse/dog races
betting, random events betting and betting related to knowledge of facts
(quizzes with bets), including gambling activities that are organized remotely
==>
This tax is paid by: the organizers of lotto games, sports and horse/dog races
betting, random events betting and betting related to knowledge of facts,
including gambling activities that are organized remotely
==>
Tax base: the amount of the bets made for each game.
==>
Tax rate: 15 per cent.
==>
Declaring the tax: the tax is declared electronically (using a qualified
electronic signature) with a tax return as per template within 7 days from
determining game’s outcome.