The key tasks to be completed include, amongst others:
- Drafting the terms and conditions of the lottery
- Obtaining a bank guarantee for the payment of prizes
- Preparing and submitting an application for a licence to organise a lottery (no later than 2 months before the start)
- Payment of the licence fee
- Notifying the Director of the Tax Administration Chamber, who issues the decision authorising the organisation of a lottery, of its commencement
- Notifying the relevant Head of the Customs and Tax Office of the activities subject to customs and tax inspection, and providing assurances regarding the conditions and resources required to carry out such an inspection
- Preparation and submission of records of prizes awarded with a value of at least 2,280 zł, as well as records of certificates confirming the award of prizes, for the purpose of certifying them by sealing them with an official seal
- Training staff on the provisions of the Gambling Act and the lottery rules and regulations
- Obtaining the forms for certificates confirming a win
- Preparation of a register of staff certificates, containing, amongst other things: the employee’s details, the date of the training, the details of the issuing body, the certificate number and a certified copy
- Notifying the Head of the Customs and Tax Office of the launch of the lottery;
- The appointment of the Lottery Supervisory Commission, the adoption of its rules of procedure, and the collection of statements from its members confirming their consent to participate in its work;
- Issuing personalised certificates confirming the prizes won, at the participants’ request
- Submission of the register of certificates to the relevant Head of the Tax Office in order to close the register at the end of the calendar year. The same procedure should be followed for the register of winnings paid out
- Notification to the Head of the Customs and Tax Office regarding the lottery held, no later than 30 days after the date on which it ended.
