Can the FLP on a single tax sell state lottery , placing in store lottery terminal on my own behalf or as an intermediary ( for a fee ) ? (question came to the forum on site «Accounting and Taxes»).
The order of application of the simplified system regulates entrepreneurs Section XIV of the Tax Code of Ukraine. St.291.5 of the Tax Code of Ukraine establishes a list of activities for which the use of a simplified implementation of the System. Note that although the lottery business directly in the list of «forbidden » for entrepreneurs single taxpayers activities not mentioned, but there are other lines of business , to the attitude of lotteries which is ambiguous. For example , the activities of the organization and conduct of gambling , financial intermediation , etc.
In accordance with Art. 14.1.101 of the Tax Code of Ukraine lottery — a mass game , the terms of which is expected to draw the prize among its players , the prize which is random and the area of which is not limited to a single room . According to Art . 14.1.201 of the Tax Code of Ukraine state lottery money lotteries are considered , which include the presence of the prize (prize fund ) in an amount not less than 50 percent of the amount of income received , as well as contributions to the state budget of Ukraine in the prescribed amount . Under the holding of lotteries means economic activity, which includes the adoption of payment for participation in the lottery ( rates) , the drawing of the prize ( winning ) lottery fund , payment of prizes ( the prizes ) , as well as other operations that provide lottery . Lottery can be made with the use of lottery tickets , and with the help of a special electronic system of betting , replacement tickets .
First of all, in order to define whether the sale of lottery tickets be activities for the organization and conduct of gambling . Since the interpretation of the term is not found in the Tax Code of Ukraine , we turn to art. of the Tax Code of Ukraine 5.3 , which provides for the interpretation of terms to use other laws . To do this, go to the Article 1 of the Law of Ukraine «On prohibition of gambling business in Ukraine » dated 15.05.2009 . № 1334 -VI, which includes a game of chance — any game , a requirement for participation in which the player is to make money , including through e-payment system , which allows a party to claim the prize ( prize ) in any way, and did not get it depends on chance. And organizations and conducting gambling activities will be undertaken with a view to creating the conditions for gambling winnings and issue them to the participants. At the same time , the said Act explicitly states that gambling does not include the organization and conduct of lotteries .
Based on item 3 of the Commercial Code of Ukraine st.333 financial intermediation is the activity associated with the receipt and distribution of funds, except as required by law . Financial intermediation by the offices of banks and other financial organizations and is a component of financing activities . Naturally , an entrepreneur in this case can not be considered as financial and credit institution engaged in financial intermediation as an agent — the distributor of lotteries. According to the license terms for the issue and holding of lotteries , approved by the State Committee for Regulatory Policy and Entrepreneurship MFP of 12.12.2002 № 128/1037 Lottery distributors — it’s natural or legal persons who are under contract with the organizer of the lottery , redistributing lottery tickets , as well as the win for them. At the same time , the distribution network of lottery tickets ( payment for participation in the lottery ) may be made up of own network organizer of the lottery , and the network ( distribution points ) distributors , working with the operator on a contract basis. Distribution point of lottery tickets is specially equipped and decorated place to distribute lottery tickets to meet distribution requirements and the procedure for payment of prizes (winnings ) players in the lottery. The distributors have the right to sell state lottery tickets and / or make payments under a license issued by the organizer of the lottery ( the operator) .
Entrepreneur in this case does not require a license, and he can use the simplified system . The need to acquire a trade patent — no. On the basis of paragraph 4 of Article 9 of the Law of Ukraine » On the application of payment transactions in trade, public catering and services » from 06.07.1995g . Number 265/95-VR use of «RRO» in the state lottery ticket through the electronic system of betting is not necessary.
Published in 2012.