Terms and Definitions:
Gaming establishments include casinos and slot machine halls where Domein LLC organizes games of chance.
A bet is money (in the form of tokens issued by a gaming establishment) that a participant gives to the organizer of a game of chance (except for money classified under federal law as an interactive bet), and it serves as a condition for participating in a game of chance under the organizer's rules.
Winnings are money or other property, including property rights, to be paid out or transferred to a participant in a game of chance in the event of a particular outcome, as stipulated by the organizer.
Cash points are electronic tokens accrued to a player’s ID card (registration card) that can be exchanged for tokens, slot credits, or money at gaming establishments.
Chips are tokens used at gaming establishments for table games.
Slot credits are electronic tokens used to play slot machines and are accrued to a player’s ID card.
An automated cash acceptor is a device that accepts banknotes. It is part of the slots hall equipment complex, which is linked through a single cash register. This register is part of the gaming establishment’s hardware and software package.
Rules for Accepting Bets and Paying Out Winnings at Slot Machines
Using their slot machine account and credits, a player can place a bet on a slot machine with cash prizes, taking into account the minimum and maximum bets for each game. This serves as a condition for participating in a game of chance under the organizer's established rules. Winnings are paid out by accruing the amount won to the slot machine’s account in the form of slot credits. If the outcome of the game of chance is stipulated in the rules established by the organizer, the amount won is accrued to the player’s ID (registration) card when the player enters a command on the slot machine.
If the gaming equipment malfunctions, all winnings, payouts, and gaming processes that take place after the malfunction are declared null and void. Malfunctions of peripheral equipment and of the gaming establishment’s online system are not considered gaming equipment malfunctions and do not affect the gaming process.
If there are doubts concerning the validity of winnings, the gaming establishment reserves the right to suspend payouts for up to 72 hours or until an internal investigation into interference with the gaming process or the slot machine’s software is completed, or into the use of special technical equipment to analyze the gaming cycle. Based on the outcome of the investigation, the gaming establishment reserves the right to withhold improper winnings from the player and forward the investigation materials to a law enforcement agency to determine if the actions of the guilty parties constitute an offense or administrative violation.
Players exchange money for gaming establishment tokens, which can only be exchanged for money at the pay office if the player presents a passport showing they are a Russian citizen or a foreign national with a taxpayer identification number (TIN). This includes automated cash acceptors at slot machines that accept money in exchange for slot credits.
Gaming establishment tokens can be exchanged for money by the organizer of games of chance within three banking days.
If a player does not have a Russian Federation passport, a taxpayer identification number, or a foreign national passport, the organizer of games of chance has the right to refuse to issue or exchange tokens.
The gaming establishment organizer may refuse to accept a player’s chips intended for exchange for money if the gaming establishment has no record of the player having previously acquired these chips from the gaming establishment.
If a player has not participated in games of chance or settlements with the gaming establishment for over six months, either from the launch of gaming activities, the latest bet, or the latest settlement, then cash points on the player’s ID card with a balance below 100 will expire.
Cash points on a player’s ID card expire on the first calendar day of the seventh month of no activity.
Under paragraph 3 of Article 214.7 of the Tax Code of the Russian Federation, taxable income from winnings in games of chance held in casinos and slot machine halls is defined as the positive difference between the money a player receives from organizers of games of chance and the money the player paid to them in exchange for gaming establishment tokens during the taxation period stipulated in this paragraph, effective January 1, 2020.
Following the end of the taxation period, a tax office determines the taxable income and calculates the tax payable based on information received from organizers of games of chance held in casinos and slot machine halls pursuant to Russian Federation legislation on the use of cash registers.
Players who receive income from winnings in games of chance held in casinos and slot machine halls must pay the tax by December 1 of the year after the end of the tax period. They must pay based on a tax assessment notice sent by a tax office.
Cash receipts and other documents issued by organizers of games of chance in casinos and slot machine halls may confirm players' receipt of income in the form of winnings and their expenditures on bets.
Players (taxpayers) are responsible for collecting and keeping documents that confirm their income and expenses from participating in games of chance.
Krasnaya Polyana Gambling Zone
We are 45 km from Sochi International Airport, a drive of 30–40 minutes. Take the E97 motorway towards Krasnaya Polyana and the Krasnaya Polyana resort. Follow the route for 42 km to the resort of Krasnaya Polyana. You may leave your car on the open unguarded parking lot. Parking fees for guests are charged at the rates of the Krasnaya Polyana resort.