Gambling companies will be obliged to pay a new tax for culture, according to Law 286/2022, which is in force from November 3, 2022. But gambling consultants draw our attention to the fact that in the absence of procedural rules, the application of this regulation vague will be difficult to apply.
Thus, the new law establishes that all gambling companies must pay a contribution of 0.5% of the revenues to the National Cultural Fund.
Violation of the obligation to pay the “tax” for culture may be fined between 1,500 and 3,000 lei. In addition, interest and late payment penalties will be calculated on due and unpaid contributions in accordance with the rules of the Fiscal Procedure Code.
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The National Cultural Fund is an instrument for supporting and carrying out cultural projects, whose own income comes from several contributions. Among these contributions was this tax imposed on those active in the field of gambling. The contribution must be calculated monthly by the payers and paid into the National Cultural Fund budget by the 15th of the following month.
One of the first problems of the new law is the concrete identification of the companies targeted by the contribution for culture, since several categories of entities are active in the field:
According to this new legislation, the contribution is owed by “economic operators in the field of gambling”. In the absence of further explanations, there is some uncertainty regarding the companies that have to pay this new obligation, namely only companies that are authorized to organize and operate gambling activities or entities that provide support services to gambling operators. gambling? Moreover, it is not clear whether the payment obligation applies to all companies operating in Romania or only to companies that are also fiscally resident in Romania.
A second problem discovered in the law is the effective calculation method of this tax. The term “income” is used too loosely for companies to figure out which basis of calculation to use.
Thus, the new Law stipulates that gambling companies must pay a contribution of 0.5% of their income, without explaining what is considered to be the income on the basis of which the contribution is calculated.
Therefore, we consider it necessary to clarify these issues through a change in the methodological rules regarding the constitution, payment and management of the amounts that constitute the National Cultural Fund.
Szilaghi Consulting offers consulting services and complete package solutions to the operators looking to obtain the Romanian gambling license, which include:
- Jurisdiction of gambling and business consulting
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- Application for a gambling license