Income from winning in online casinos are subject to taxation. As they say the tax, all visitors online casinos are divided into two groups: those who are not aware of the need to declare their income from winnings in a virtual casino, and those who consciously avoids this. To begin with, we note that you must pay nalgi at least because tax evasion involves bringing to tax, administrative and criminal liability.
Thus today a special tax on the gain is absent. Income from winning in a virtual casino to be taken into account when calculating the amount of income tax - PIT. Of great importance in determining the tax period during which the income was received, has the date of actual receipt of income. With respect to gains in virtual casinos date of actual receipt of the winnings should be considered as the date of payment of income (in accordance with para. 1 hr. 1, Art. 223 of the Tax Code), including the transfer of income to the taxpayer's bank accounts, or on his behalf to the accounts third parties.
The tax period for the personal income tax is the calendar year. However, reporting on personal income tax should be put before April 30 following the reporting period of the year. In practice, this means the following: gain was received October 25, 2010, then it is taken into account when submitting the declaration until 30 April 2011: if the prize was received on 1 January 2011, then it is necessary to account for only 30 April 2012.
For the calculation and payment of tax to the territorial tax office must be filed tax return, form filling and rules which can be found on the website of the Federal Tax Service of the corresponding subject of the Russian Federation. The taxpayer must own Complete the Declaration and to calculate the amount of tax required to pay into the budget.
The law establishes differentiated rates of personal income tax. To win this bet is 35% (ch. 2, Art. 224 of the Tax Code). Despite the fact that the tax return is filed before April 30 (deadline for violation of the Declaration establishes liability), the total amount of tax to be paid only by 15 July. On the one hand, the provision of such a large time period clearly pays "democracy", as the law does not oblige the gamblers have not yet received the winning run and declare it. On the other hand, the taxpayer for such a long period can simply forget about your winnings, or not be able to pay such high taxes, spending all the money for personal needs. .