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(H1): Taxation of operators (Bolivia)
1. regulatory payments (license/administration. fees, hardware/gaming fees), and
2. taxes provided for by general tax law and special acts (for example, based on GGR or gross revenue of certain types of games).
The exact rates and formulas are established by the standard and periodically updated - the operator is obliged to check the current values before calculating.
Payment Card - What's Charged and What's Charged
In practice, a number of jurisdictions in the region use GGR taxation; in Bolivia, the details are determined by current regulations.
In many LATAM countries, gambling turnover can be out of VAT or have a special order; in Bolivia, check the current exceptions/objects.
The taxation regime for individual winnings depends on the current rules; non-taxable thresholds/exceptions or holds are possible.
How to count the base: GGR, bonuses, jackpots
Product GGR = sum of bets − payouts − adjustable adjustments.
Bonuses/freespins: Usually not recognized as a "bet" until wagering, but reduce GGR through a "bonus deduction" mechanism if so provided. Accrual/wagering logs are required.
Jackpots: seed fund and savings are reflected in a separate account; deduction from the database is allowed only if it is directly agreed (with documents and audit logs).
Provider commissions (rev-share): in a number of regimes they are taken into account as an expense when calculating income tax; for GGR tax is usually not deductible unless permitted by regulation.
Example (illustrative):- Month by slot: bets 1,000,000, winnings 950,000 → raw GGR = 50,000. Bonus freespins brought to bets are factored into bets; unclaimed bonuses - outside GGR. If the regulation allows a deduction of 2,000 for an approved jackpot fund, taxable GGR = 48,000.
Revenue and expense recognition (for IUE)
Revenues: GGR by games, other operating revenue (fees, services).
Expenses: direct (rent of halls, salary, slot service, communication/hosting, RNG/RTP certification, AJ fees, insurance, acquiring), indirect (admin, marketing, RG services), equipment depreciation.
Documents: invoices, acts, contracts with providers/PSP, laboratory reports.
Transfer pricing: if there are interdependent foreign counterparties (platform, content), prepare a TP dossier and benchmarks.
Reporting and calendar (approximate structure)
Daily/weekly: game logs, transaction log, reports for AJ (according to the regulator format).
Monthly: calculation of GGR/special tax bases, registers of bonuses/jackpots, reconciliation with the cashier/bank, report on advertising with RG-marking.
Quarterly/annually: renewal of AJ permits, inventory of equipment, financial statements, audit reports (where required).
Payments to players: taxes and documents
Withholding at the source (if applicable): the operator holds the set percentage/amount when paying, transfers to the budget, gives the player a confirmation.
KYC/AML: retest before large payouts, suspicious activity journal, cash limits.
Unclaimed prizes: the order and terms of transfer/accounting - strictly according to the regulations (publicity of the results, storage of prizes).
Interaction with AJ and Tax
Consistency: the figures submitted to the tax office should fight with the reports to AJ (GGR, payments, jackpots, bonuses).
Technical control: at the request of AJ - unloading logs, software version log, inventory of slots with serial numbers, photo/video fixation.
Audit: keep the primary and backups (minimum regulatory period), keep a trail of changes in the database.
Common mistakes and how to avoid them
1. Incorrect GGR base: mixing deposits and bets, ignoring bonus adjustments. → Separate registers: deposits/bets/payouts/bonuses/jackpots.
2. Uncounted jackpot "shoulders": no seed/transfer confirmation - deduction rejected. → Store acts, random house protocols, provider reports.
3. Advertising expenses without confirmation of RG-marking: disputes about recognition. → Apply creatives, media plans, contracts, layouts with 18 +.
4. Unsynchronized AJ and tax reports: trigger for verification. → A single set of metrics and cross-checks before delivery.
5. TP risks for foreign providers: overcharges. → Benchmarks, local TP files, comparability analysis.
KPIs and Benchmarks (for Fin Team)
Check list before month delivery
Reconciliation of bets/payouts/bonuses/jackpots by product, coincidence with GL.
AJ equipment register: current serial numbers, statuses, technical works.
Confirmation of RNG/RTP and software version for the reporting period.
Closed tickets for disputed payments/complaints; decision protocols.
Archive of creatives with RG-marking; report on affiliates.
Final forms for tax and AJ, cross-metric control.
Mini-FAQ
What base is taken for the "gambling tax" - revenue or GGR?
Depends on the type of game and regulations. More often they focus on GGR, but check the text of the current regulatory act.
Can the base on bonuses/jackpot be reduced?
Only if it is expressly provided for and documented (registers, rules, provider reports, audit).
Are player wins taxed at source at the operator?
In some cases, yes. Specify the current mode and thresholds; if necessary, the operator acts as a tax agent.
How to take into account the commissions of providers and payment systems?
This is usually a recognized expense for the IUE. For special "gambling" taxes - see if deductions are allowed.
The tax model for the Bolivian gambling industry is built around AJ regulatory payments and taxes under a general/special scheme (often based on GGR). The key to risk-free work is an accurate methodology for calculating the base, synchronization of AJ and tax reports, documentation of bonuses/jackpots, strict KYC/AML, as well as discipline in timing. Before any calculation, check the current rates and forms: they determine the final tax burden and the operator's risk profile.