1. Terms and definitions.
A gaming establishment is a casino or a slot machine hall where Domain LLC organizes games of chance.
A bet is money (in the form of tokens issued by a gaming establishment) that a participant in a game of chance gives the organizer of the game of chance (with the exception of money classed under federal laws as an interactive bet), this serving as a condition for participating in a game of chance as per the rules set by the organizer of the game of chance.
A winning is money or other property, including property rights, to be paid out or transferred to a participant in a game of chance in the event of a particular outcome of a game of chance as stipulated by the organizer of the game of chance.
Cash points are e-tokens of the gaming establishment that accrue onto a player’s ID card (registration card) to be exchanged for tokens, slot credits or money.
Chips are tokens used at gaming establishments for playing at tables.
Slot credits are e-tokens of the gaming establishment for playing slot machines; slots credits accrue onto a player’s ID card (registration card).
An automated cash acceptor is a device that accepts banknotes; it forms part of the slots hall equipment complex linked through a single cash register constituting part of the hardware and software package of the gaming establishment.
2. Rules for accepting bets and paying out winnings at gaming tables.
A player uses chips to place a bet on a gaming table’s layout in consideration of the minimum and maximum bets and in compliance with the rules established by the organizer of the game of chance. The winning is paid out at gaming tables with chips in the event of a particular outcome of the game of chance as stipulated by the organizer of the game of chance.
3. Rules for betting and paying out winnings at slot machines.
Using their slot machine account and slot credits, a player places a bet on a slot machine with cash prizes taking into consideration the minimum and maximum bets for each game; this serves as a condition for participating in a game of chance under the rules established by the organizer of the game of chance. Winnings are paid out at slot machines by accruing slot credits in the amount won to the slot machine’s account. In the event of an outcome of the game of chance stipulated in the rules established by the organizer of the game of chance, the amount won accrues to the player’s ID card (registration card) when the player enters a command on the slot machine.
If game equipment malfunctions, all winnings, payouts and the gaming process following such a malfunction are declared null and void. Malfunctions in the operations of peripheral equipment and of the gaming establishment’s online system are not considered to be gaming equipment malfunctions and do not affect the gaming process.
If there are doubts concerning the validity of a winning, the gaming establishment reserves the right to suspend the payout for up to 72 hours or until completion of an internal investigation into interference with the gaming process, with the slot machine’s software, or into use of special technical equipment for analyzing the gaming cycle. Pursuant to the outcome of the investigation, the gaming establishment reserves the right not to pay out an improper winning to a player and to forward materials collected during the investigation to a law enforcement agency with a view to considering whether the actions of the guilty parties contain essential elements of an offence or of an administrative violation.
4. Money is exchanged for gaming establishment tokens and these are exchanged for money only at the gaming establishment’s pay office, provided the player presents their passport of a citizen of the Russian Federation (TIN, taxpayer identification number) or passport of a citizen of a foreign country. The term «gaming establishment’s pay offices» includes slot machine automated cash acceptors that accept money in exchange for slot machine slot credits.
5. The gaming establishment’s tokens are exchanged for money by the organizer of games of chance within three banking days.
6. If a player does not have with them their passport of a citizen of the Russian Federation (TIN, taxpayer identification number) or passport of a citizen of a foreign country with them, the organizer of games of chance has the right to refuse to issue tokens to the player or to exchange tokens for money.
7. The organizer of games of chance has the right to refuse to accept a player’s chips intended for subsequent exchange for money if the gaming establishment has no information on the player having previously acquired these chips from the gaming establishment.
8. If a player has not been involved in games of chance or in settlements with the gaming establishment for a period of over six months from the date of starting gaming activities (latest bet) or from the date of the latest settlement with the gaming establishment, cash points on the player’s ID card (registration card) with a balance of below 100 cash points expire.
Cash points on a player’s ID card (registration card) expire on the first calendar day of the seventh month of no player activity.
9. Under para. 3 of Article 214.7 of the Tax Code of the Russian Federation, taxable income for winnings in games of chance held in casinos and slot machine halls is defined as a positive difference between the money a player receives from the organizer of games of chance and the money the player has paid to the organizer of games of chance in exchange for gaming establishment tokens during the taxation period stipulated in the present paragraph.
A tax agency determines the taxable income and calculates the payable tax following the end of the taxation period and on the basis of information received, pursuant to the legislation of the Russian Federation on using cash register equipment, from organizers of games of chance held in casinos and slot machine halls.
10. Players that receive income from winning games of chance held in casinos and slot machine hall pay the tax no later than 1 December of the year following the end of the taxation period on the basis of a tax assessment notice sent by a tax office.
Cash receipts and other documents issued by the organizer of games of chance held in casinos and slot machine halls may serve as documents confirming the player’s receipt of income in the form of winnings and the player’s outlays on bets.
11. Players (taxpayers) are responsible for collecting and keeping documents confirming their income and costs stemming from their participation in games of chance.