Game attractions violate tax laws

With the start of the summer season, children and young people have become more visit the Park of Culture and Rest named after Nasimi in Sumgayit, where a number of game parks is growing every day. Entertainment is also an attraction for these more expensive, but the question of how it affects the tax payments, remains unanswered.

As revealed the monitoring by Turan, paid services in the Park bypass cash control: users Amusement and gaming facilities, etc. do not get out of control and cashier's checks. In Teller cash register paragraph no. The cashier said that they give customers a special card, which is cast in a special box. Every day, late in the evening boxes shall be opened with the participation of persons managing these attractions. It is noteworthy that the workers do not have the attractions of the employment contract with the management of the park and are paid on a piecework basis, that is, depending on traffic. Every day, this amount does not exceed 10-15 manats.

In the Park of Culture and Rest named after Nasimi there are no less than 30 gaming attractions. Three minutes of entertainment in their costs 0,50-2 manat. Five years ago, a ticket to the use of these rides cost no more than 40 gepiks.

In the service of the "hot line 195" Tax Ministry told Turan that Article 16.0.8 of the Tax Code does not provide for exemption from the application of gaming amusement CSA. Therefore, their absence is a violation of tax laws. - 08B-