Taxes on winnings at the bookmaker
In recent years, sports betting has received a very rapid development in Russia. Bookmaking business in our country has developed to the extent that the government increasingly pays attention to it as an object of taxation. The question of whether to pay or not to pay taxes on winnings in betting offices online worries many. Particularly relevant this topic has become with the recent changes in the Russian legislation, according to which the tax became subject to the winnings in the betting. Let’s try legally to figure out whether to give part of your hard-earned money to the state? Or you can “sleep” without much remorse?
A certificate from the Tax Code of the Russian Federation
Before, to talk about whether it makes sense to pay taxes on online winnings in the bookmakers, let’s turn to regulations. So, according to the PP. 5 clause 1 of article 228 of the Tax Code, physical persons who receive winnings paid by organizers of lotteries, totalizators and other games based on risk (including with use of slot machines), pay tax on the basis of the amounts of such winnings. On the one hand, the bookmaker, if you follow the letter of the law, can be included in the term “other risk-based games.” Accordingly, taxes should be paid depending on the size of your net income in online-BK. However, on the other hand, no mention of income from activities in the Internet is not mentioned here.
In the legislation there is also no clear definition on what is meant by winning. In accordance SP. 4, article 4 of the Federal law of 29.12.2006 No. 244-FZ “On state regulation of activities on organization and conduct of gambling and on amendments to certain legislative acts of the Russian Federation” with the winnings are the cash or other property, including property rights, payable or transferable to the participant of gambling upon the occurrence of result of gambling, under rules established by the organizer of gambling. Meanwhile, in sports betting to win consistently is impossible. Most of the players are known to be negative. Accordingly, the levy will lead to a further increase in loss lovers rates. It is also unclear what will be the tax base — the total amount of the payment or only a net gain.
Interestingly, according to the Tax Code of the Russian Federation, the burden of paying taxes from winnings lies directly on the physical person. That is, the player who made a profit from betting needs to indicate in its tax return the amount earned and pay the tax yourself.
Are there any legal consequences?
Russian legislator himself has not clearly identified the key concepts of taxation of sports betting online, therefore, indicates the presence of legal consequences is extremely problematic. First, not worked out a clear mechanism for counting the number of bets and total accounting of wins and losses. Accordingly, to determine nalogooblozheny database and the fact that its presence is not possible. Secondly, sports betting online is hardly a subject of legal regulation of the Russian Federation. The vast majority of bookmakers registered in Western countries. Russian residents enter into legal relations with foreign entities. In addition, most of the players are taking their money, not by Bank transfer or credit card, and the accounts of electronic payment systems. If you withdraw your funds to your Bank account or Bank transfer, the tax office will most likely pay attention to you. In connection with changes in the law from 2014 in the Russian Federation with effect from 1 July ceases to exist the concept of “banking secrecy”. Now the Bank is obliged to inform in tax inspection of data on remittances received by individuals on a regular basis. In this situation, no action on your part is required. The tax authorities will select those individuals who will be subjected to taxation. The greatest attention will be paid to the major players, and ordinary bettors might get lucky.
With the withdrawal of money in the electronic payment system a bit more complicated. For example, in Webmoney, we are not working with money in its pure form, and with securities, that is, the balance at WMR purses are not presented in rubles, and as securities. Any income received under operations with securities are taxed. But here the key word “income”. If you’ve made to your Webmoney purse more money than you brought, then any taxes you do not need to pay. If you on a regular basis take large sums of money with Webmoney, then everything will depend on the withdrawal method. For example, in the case of cash withdrawal with the help of remittance system “Zolotaya Korona”, then no taxes will not have to pay. In case with Webmoney you make a transfer directly to the Bank account, it is likely that the tax service you are interested in.
The General conclusion and some recommendations
Formally, citizens of the Russian Federation should pay taxes on winnings in betting offices as offline and online. In direct adherence to the letter of the law, the Russians need to pay part of the bet with each win-line. However, if the offline bookmakers, the state failed to develop a mechanism of tax collection, then the Internet is no clear legislative regulation does not exist. We do not urge to refuse the payment of taxes, everyone is free to decide whether to do it. Here is more the question of expediency — whether it makes sense to pay something to the state if total You play less?
As for the method of cashing out winnings, it is all especially individually. In the case of Bank transfers all depends on the perspicacity of the tax inspector. In the situation of electronic payment systems — everything is more complicated. Most importantly, keep all receipts that prove that you contributed funds to your Webmoney purse (or other). In this case, high taxes are you absolutely sure will protect.
Risk of criminal liability are almost there. In the beginning the tax authorities are obliged to notify you of the amount of arrears of taxes. If you refuse to pay then claim the money the tax will in the court, and only in the case of a positive decision, for you will be serious legal consequences. However, it seems that conscious citizens are unlikely to delay the payment of money in favor of the state.
If we consider the taxation of winnings on the Internet in the future, there is already possible. At least the Russian Federation in the sphere of tax policy aimed at strengthening of control over world web users. It is possible that the taxes on online winnings in the BC will become a regular thing, but as long as the payment thereof is not as a rule but as an exception. Therefore, the decision to continue to put on or allocate a portion of the winnings to the state.
Related articles: types of payments, about kiwi.ru, Yandex-money, coin system.ru, foreign skrill.
All of the articles. Table of contents