On taxes and other obligatory payments to the budget (Tax Code)

Article 533. Taxable period

1. A taxable period for calculating the tax on property of individuals is a calendar year from January 1 through December 31.

2. In case of destruction, breakdown, demolition of taxable items of individuals, a taxable period includes the month, in which a taxable item was destructed, broken down or demolished.
SECTION 16. GAMBLING BUSINESS TAX
Chapter 66. GAMBLING BUSINESS TAX
Article 534. Payers

Payers of the gambling business tax are legal entities carrying out the activity on rendering services of:

1) a casino;

2) a slot machine hall;

3) a totalizer;

4) a bookmaker.
Article 535. Taxable items

Items subject to the gambling business tax, in case of carrying out thegambling business activity, are as follows:

1) a gaming table;

2) a slot machine;

3) a totalizer’s cash register;

4) a totalizer’s electronic cash register;

5) a bookmaker’s cash register;

6) a bookmaker’s electronic cash register.
Article 536. Tax rates

1. The gambling business tax rate perone unit of a taxable item is:

1) 1 660 times the monthly calculation index per month – with respect to a gaming table;

2) 60 times the monthly calculation index per month - with respect to a slot machine;

3) 300 times the monthly calculation index per month - with respect to a totalizer’s cash register;

4) 4 000 times the monthly calculation index per month - with respect to a totalizer’s electronic cash register;

5) 300 times the monthly calculation index per month - with respect to a bookmaker’s cash register;

6) 3 000 times the monthly calculation index per month - with respect to a bookmaker’s electronic cash register.

2. The tax rates established by paragraph 1 of this article shall be determined on the basis of the size of the monthly calculation index established by the law on the national budget and effective as of the 1^stday of a taxable period.