Belarusian Tax and Duties Ministry has developed a draft decree, which is expected to become the final stage of the implementation of the Concept for the development of gambling business in Belarus, if adopted by the Parliament.
According to the minister, the draft document provides for an increase in the age limits for visiting gambling establishments from 18 to 21 years. Visitors of casinos, including online ones, will be prohibited from borrowing other visitors, as well as gamblers, money (including electronic) or their equivalent (chips, tokens, etc.) for gambling.
The document also provides for the legalization of online gambling in the Republic of Belarus. It creates the possibility of recognizing on a contractual basis the results of tests and examinations of models of slot machines, as well as virtual gambling establishments conducted by foreign authorized organizations.
In particular, administrative procedure for registering taxable items (like gambling machines, gaming tables, cash desks of bookmaker’s offices) is planned to be cancelled, since accounting of this equipment will be made through connections to a special computer cash system (CCS), allowing to pay tax on gambling in a fixed amount, based on the actual connection of gaming equipment to the CSK, which provides control over the turnover in the field of gambling.
For those operators who use the gaming equipment for less than 15 calendar days in the tax period, it is proposed to reduce the fixed rate of tax on gambling by 50%. As a rule, these are new gambling operators, organizers of poker tournaments, or those who modernize the gaming equipment or repair it.
For those which operate online, there will be a transitional period of two years from the date of entry into force of the provisions of the draft decree.


