Organisers of gambling or lotteries shall pay the tax for the preceding month by the 15th date of the following month (inclusive).
Organisers of gambling or lotteries shall by the 15th date of the month following the quarter reported submit the following to the local office of SRS where they have registered as taxpayers:
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report on estimated amount of tax on gambling for gambling machines and equipment;
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report on estimated amount of tax on bingo games;
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report on estimated amount of tax on games for drawing lots and betting;
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report on estimated amount of tax on games of chance organised by telephone;
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report on local lottery tax amounts;
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report on state lottery tax amounts;
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report on estimated amount of tax on gambling for organisation by use of telecommunications;
Payments are allocated to the budget by organisers of gambling (article 10 of the law "On Duty and Tax on Lottery and Gambling", Cabinet of Ministers Regulation NR 177 "Regulations on Templates for Tax Reports on Lottery and Gambling and the Procedure for Submission of Tax Reports" of 25.03.2004, "Procedure for Estimating, Payment and Completion of Reports on Taxes for Lottery and Gambling" approved by Order NR 628 of the State Revenue Service of 23.04.2004).