IN EXERCISE of the powers conferred by section 234 of the Customs and Excise Act, the Minister for Finance makes the following Regulations:-
THE CUSTOMS AND EXCISE (GAMING TAX) (PROCEDURE) REGULATIONS, 2004
1. Citation.
These Regulations may be cited as the Customs and Excise (Gaming Tax) (Procedure) Regulations, 2004
2. Definition. [Cap 131]
In this Regulations -
"gaming" shall have the meaning assigned to it under Betting, Lotteries and Gaming Act;
"gaming licensee" means
(a) a person licensed under, Betting, Lotteries and Gaming Act to mange and organize gaming; or
(b) the owner of licensed gaming premises within the meaning of that act.
"winnings " shall have the meaning assigned to it under Betting, Lotteries and Gaming Act.
3. Notification of issue of license.
A gaming licensee shall, within 10days after obtaining send a notification to the Commissioner in Form I set out in the First Schedule.
4. Licensee to keep records.
A gaming licensee shall, keep a full and accurate record of any gaming organized and managed by him so as to show in each period of thirty days and in respect of each game organized by him -
(a) the total amount of money or moneys worth which which any player puts down as stakes or pays by ways of losses or exchanges for tokens used in playing the game; and
(b) the total amount of money or moneys worth paid out as winnings.
5. Licensee to submit returns.
A gaming licensee shall, within twenty days following the thirtieth of each month -
(a) submit a return Form set out in Second Schedule; and
(b) remit to the commissioner the full amount of tax collected during that period.
6. Returns to be certified by a qualified auditor.
Not more than twenty days after the end of each calendar year, a gaming licensee shall forward an annual report certified by a registered auditor, showing details of monies and monies worth staked for each game during the year.
7. Director Betting Control certify documents.
The Commissioner may, where necessary, request the chairman of the Betting Control and Licensing Board to certify any document submitted to the Commissioner by a licensee under these Regulations.
8. Any person who fails to comply with any of the provisions of the Regulations shall be guilty f an offence and liable to a fine not exceeding five hundred thousand shillings, or to imprisonment for a period not exceeding three years, or both.
I certify that the Information contained here is true and correct.
Signed Designation
Date
(r.5(a)
SECOND SCHEDULE
FORM 2
RETURN OF MONEYS OR MONEY'S WORTH STOCK IN GAMES
Name of Gaming Licensee ......................................................................................................................................................................................................................................
Month ......................................................................................................................................................................................................................................................................
Date
Games
Total moneys or money's worth staked
Excise tax payable
I certify that the particulars given above are a true and accurate statement of the moneys or money's worth received by us and and the winnings for the period stated. ...................................................... ..............................................................
Licensee Chairman,
Betting Control and Licensing Board
......................................... Proper Officer
Made on 15th April , 2004.
DAVID MWIRARIA,
Minister for Finance
I certify that the particulars given above are a true and accurate statement of the moneys or money's worth received by us and and the winnings for the period stated.
...................................................... ..............................................................
Licensee Chairman, Betting Control and Licensing Board
.........................................
Proper Officer
Made on 15th April , 2004.
DAVID MWIRARIA,
Minister for Finance
