{"id":1495,"date":"2021-03-01T05:17:09","date_gmt":"2021-03-01T04:17:09","guid":{"rendered":"http:\/\/i360.trejka05.pl\/?p=1495"},"modified":"2021-05-04T07:26:48","modified_gmt":"2021-05-04T05:26:48","slug":"how-to-organise-a-lottery-correctly-whilst-fulfilling-all-the-requirements","status":"publish","type":"post","link":"https:\/\/i360.com.pl\/en\/jak-prawidlowo-zorganizowac-loterie-dopelniajac-wszystkie-obowiazki\/","title":{"rendered":"How can you organise a lottery properly whilst fulfilling all your obligations?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">This article sets out a list of tasks, supported by the relevant legal basis, which must be carried out when organising, running and settling accounts for a promotional lottery. The subject is described in <em>Article 2(1)(10) of the Act of 19 November 2009 on gambling<\/em> (Journal of Laws 2020, item 2094, as subsequently amended), with the exception of online gambling.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">This text does not cover matters arising from the Act of 1 March 2018. <em>on combating money laundering and the financing of terrorism<\/em> (Journal of Laws 2020, item 971) nor <em>The Act of 26 July 1991 on personal income tax<\/em> (Journal of Laws 2020, item 2255).<\/p>\r\n<h2><strong>How can you organise a lottery properly whilst fulfilling all your obligations?<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The following list of obligations applies to an organiser using gaming equipment in accordance with<em> Regulation of the Minister of Development and Finance of 8 June 2017 on lottery machines, gaming machines and slot machines, the protection of information relating to lotteries organised, and the collection, calculation and payment of winnings (Journal of Laws 2021, item 16), to which paragraph 7(2) does not apply. Regulation of the Minister of Finance of 22 June 2010 on certificates of winnings and the register of certificates and the register of winnings paid out <\/em>(Journal of Laws 2019, item 2314). The guidelines are intended for organisers who, once the entire campaign has concluded, do not intend to cease such activities and plan to hold further lotteries.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 1<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Drafting the lottery rules and regulations, agreeing on the scope of the data to be processed, and preparing the content of the section covering these issues.<\/li>\r\n<li>In accordance with Article 60(1) of the UOGH (Journal of Laws 2020, item 2094, as amended).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 2<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Obtaining a bank guarantee for the payment of prizes (up to the amount specified in the rules).<\/li>\r\n<li>In accordance with Article 66(1) of the Act on Public Procurement (Journal of Laws 2020, item 2094, as amended).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 3<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Two months before the start of the campaign \u2013 submission of an application for a licence to organise a lottery and (in addition to the documents specified in Article 39(2) to (9)): registration documents for the random number generator, a specimen signature card for the persons signing the guarantee, a current extract from the National Court Register (KRS), a list of the personal details of the management board members, and a series of powers of attorney for the bank guarantee.<\/li>\r\n<li>In accordance with Article 39 of the UOGH (Journal of Laws 2020, item 2094, as amended).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 4<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Payment of the fee for the issue of a lottery licence, by bank transfer to the account of the Tax Office in Nowy Targ.<\/li>\r\n<li>Pursuant to Article 68(1)(1) of the Act on Public Offering (Journal of Laws 2020, item 2094, as subsequently amended) and the Regulation of the Minister of Development and Finance of 22 February 2017 on the competences of Tax Offices and Chambers of Tax Administration in relation to gambling tax (Journal of Laws 2017, item 370).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 5<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Obtaining a licence to organise a lottery issued by the Tax Administration Chamber.<\/li>\r\n<li>In accordance with Article 60(4) of the Act on Public Offering of Securities (Journal of Laws 2020, item 2094, as amended).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 6<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Notice from the Director of the Tax Administration Chamber, who issues the decision authorising the organisation of a lottery, regarding the commencement of work.<\/li>\r\n<li>In accordance with Article 49a(1) of the Act on Public Offering of Securities (Journal of Laws 2020, item 2094, as amended).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 7<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Providing information on activities subject to customs and tax inspection, ensuring that the appropriate conditions and resources are in place for such inspections to be carried out, and submitting the entity\u2019s details to the relevant Head of the Customs and Tax Office.<\/li>\r\n<li>In accordance with paragraph 12.1 of the Regulation of the Minister of Development and Finance of 24 February 2017 on customs and tax inspections carried out in relation to the organisation and operation of gambling (Journal of Laws 2017, item 438) and Article 74(2)(5) of the Act of 16 November 2016 on the National Tax Administration (Journal of Laws 2020, item 1106)<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 8<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>A description of how to win a prize in a lottery draw (where the outcome is determined by chance).<\/li>\r\n<li>In accordance with paragraph 17.1 of the Regulation of the Minister of Development and Finance of 24 February 2017 on customs and tax inspections carried out in relation to the organisation and operation of games of chance (Journal of Laws 2017, item 438).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 9<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Submission of the licence and the rules and regulations.<\/li>\r\n<li>In accordance with paragraph 17.2 of the Regulation of the Minister of Development and Finance of 24 February 2017 on customs and tax inspections carried out in relation to the organisation and operation of games of chance (Journal of Laws 2017, item 438).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 10<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Provision of records of winnings paid out amounting to at least 2,280 z\u0142 and records of certificates confirming such winnings, for the purpose of certifying the records by sealing them with an official seal. Alternatively: maintaining the register in electronic form after it has been registered by the Head of the Tax Office.<\/li>\r\n<li>In accordance with the Regulation of the Minister of Development and Finance of 24 February 2017 on customs and tax inspections carried out in relation to the organisation and operation of games of chance (Journal of Laws 2017, item 438) in conjunction with Article 20(3) and Article 20(5) of the Act on Gambling (Journal of Laws 2020, item 2094, as amended)<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 11<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Preparation of forms for certificates confirming a win.<\/li>\r\n<li>Pursuant to Article 20(4) of the Act on Public Finance Management (Journal of Laws 2020, item 2094, as subsequently amended), in conjunction with paragraph 1 of the Regulation of the Minister of Development and Finance of 22 February 2017 on the designation of the head of the tax office competent to issue forms certifying winnings (Journal of Laws 2017, item 362).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 12<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Preparing and delivering training on gambling regulations and the rules of the organised lottery (to the extent necessary to carry out specific tasks relating to the supervision and management of the campaign).<\/li>\r\n<li>In accordance with Article 24b(1) and (2) of the UOGH (Journal of Laws 2020, item 2094, as subsequently amended).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 13<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Compiling a register of certificates for employees taking part in the training, which shall include: the participant\u2019s personal details, the date of the training, the details of the issuing body and the certificate number (together with a certified copy \u2013 the original is added to the employee\u2019s personnel file).<\/li>\r\n<li>In accordance with Article 24b(3) of the Act on Public Offering of Securities (Journal of Laws 2020, item 2094, as subsequently amended).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 14<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Immediately after the end of each calendar year, the register of certificates must be submitted to the relevant Head of the Tax Office for certification of the closure of the register. The same procedure applies to the register of prizes awarded.<\/li>\r\n<li>In accordance with paragraph 7(1) of the Regulation of the Minister of Finance of 22 June 2010 on certificates of winnings and the register of certificates and the register of winnings paid out (awarded) (Journal of Laws 2019, item 2314)<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Step 15<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Within 30 days of the end of the lottery \u2013 submission of information regarding the operation to the Head of the Customs and Tax Office.<\/li>\r\n<li>In accordance with paragraph 21 of the Regulation of the Minister of Development and Finance of 24 February 2017 on customs and tax inspections carried out in relation to the organisation and operation of games of chance (Journal of Laws 2017, item 438).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">We hope that the list above will be of help to you in <a href=\"https:\/\/i360.com.pl\/en\/lotteries\/\">organising a promotional lottery<\/a>. We would, however, like to point out that this text does not in itself constitute legal advice. Nevertheless, the set of tasks described here forms the basis for activities that have been successfully carried out for many years by i360 Sp. z o.o.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">In this document, we have not addressed strictly administrative matters relating to the internal circulation of documents, as these depend on the policies of the company in question. Among the unmentioned, but necessary tasks include, amongst others, the transfer of information between different organisational departments regarding the amount of tax due (collected or deducted from prize winners) for the purpose of paying it to the Tax Office, or the drawing up of records of prize awards.<\/p>","protected":false},"excerpt":{"rendered":"<p>Artyku\u0142 ten przedstawia list\u0119 zada\u0144 popartych podstaw\u0105 prawn\u0105, kt\u00f3re nale\u017cy wykona\u0107 podczas organizacji, prowadzenia oraz rozliczania loterii promocyjnej. Zagadnienie jest opisane w art. 2 ust. 1 pkt 10 Ustawy z dnia 19.11.2009 r. o grach hazardowych (Dz. U. 2020 poz. 2094 z p\u00f3\u017an. zm.), z wyj\u0105tkiem gier hazardowych organizowanych przez Internet. Tekst nie obejmuje kwestii&#8230;<\/p>","protected":false},"author":2,"featured_media":1496,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[18],"tags":[],"class_list":["post-1495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktualnosci"],"taxonomy_info":{"category":[{"value":18,"label":"Aktualno\u015bci"}]},"featured_image_src_large":["https:\/\/i360.com.pl\/wp-content\/uploads\/2021\/03\/1200_Depositphotos_9535638_xl-2015-1024x663.jpg",1024,663,true],"author_info":{"display_name":"Tomasz Makaruk","author_link":"https:\/\/i360.com.pl\/en\/author\/autor\/"},"comment_info":0,"category_info":[{"term_id":18,"name":"Aktualno\u015bci","slug":"aktualnosci","term_group":0,"term_taxonomy_id":18,"taxonomy":"category","description":"","parent":0,"count":44,"filter":"raw","term_order":"0","cat_ID":18,"category_count":44,"category_description":"","cat_name":"Aktualno\u015bci","category_nicename":"aktualnosci","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/i360.com.pl\/en\/wp-json\/wp\/v2\/posts\/1495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/i360.com.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/i360.com.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/i360.com.pl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/i360.com.pl\/en\/wp-json\/wp\/v2\/comments?post=1495"}],"version-history":[{"count":0,"href":"https:\/\/i360.com.pl\/en\/wp-json\/wp\/v2\/posts\/1495\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/i360.com.pl\/en\/wp-json\/wp\/v2\/media\/1496"}],"wp:attachment":[{"href":"https:\/\/i360.com.pl\/en\/wp-json\/wp\/v2\/media?parent=1495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/i360.com.pl\/en\/wp-json\/wp\/v2\/categories?post=1495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/i360.com.pl\/en\/wp-json\/wp\/v2\/tags?post=1495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}