The main activities involved in organising an audiotext lottery include:
- Drafting the terms and conditions of an audiotext lottery
- Obtaining a bank guarantee for the payment of prizes
- No later than 2 months before the start of the lottery – submission of an application for a licence
- Payment of the fee for the issue of a licence to organise a lottery
- Notification of the Director of the Tax Administration Chamber taking up office.
- Notifying the competent Head of the Customs and Tax Office of all activities subject to customs and tax inspection, and ensuring that the appropriate conditions and resources are in place for such an inspection to be carried out.
- Provision of a record of prizes awarded, with a value of, amongst other things, 2,280 zł, and a record of certificates confirming winnings
- Provision of records of the amount of gambling tax and records of the tax bases
- Training for staff involved in organising and running lotteries on the provisions of the Gambling Act and the rules and regulations
- Preparation of forms certifying the prize won
- Maintaining a register of training certificates for trained staff, which should include: the employee’s details, the date of the training, the details of the issuing body, as well as the certificate number and a certified copy
- Notice from the Head of the Customs and Tax Office regarding the launch of a lottery
- Appointment of the Lottery Supervisory Commission, archiving of its members’ declarations of consent to participate in its work, and the publication of the rules and regulations
- Displaying the registration number on the gaming machine in a clearly visible place
- Preparation of reports on current draws.
- Issuing personalised certificates confirming the prize won (upon request from participants).
- At the end of each calendar year – submission of the register of certificates and the register of prizes awarded to the relevant Head of the Tax Office for the purpose of certifying their closure.
- No later than 30 days after the end of the lottery – notify the Head of the Customs and Tax Office of the lottery that has taken place and submit a report on its organisation.
- By the 21st day of the month following each quarter – submission of statements containing economic and financial data.
- Submitting the POG 5/5A gambling tax return and paying the correct amount into the Tax Office’s account.
