Gambling tax must be paid if you are engaged in organizing gambling. Gambling includes lotteries, commercial lotteries, parimutuel betting, games of chance and games of skill and tournaments of such games.
The gambling tax rate depends on the type of game. The taxation period is a calendar month (except for commercial lotteries and tournament of game of chance). A tax return for the previous month is to be submitted to the Tax and Customs Board by the 15th of the subsequent month.