Announcement on Fiscal Rules and Procedures for Commercial Gambling Enterprises FY2022

This soft copy of the PDF presents the Announcement on Fiscal Rules and Procedures for Commercial Gambling Enterprises. It includes terminology definitions, the scope of regulations, and the list of registered tax obligations. The document details the methods and approaches for calculating total tax revenue from various gambling activities — including casinos, games of chance, and game competitions — as well as the monthly tax base calculation, tax credits on core inputs, income tax, and other fiscal duties. Moreover, it outlines the requirements for accounting and tax declarations, along with information on tax exemptions, sanctions, penalties, expiration, and implementation.