S.L. 583.10 Art. 3Gaming tax.

(1) Any person offering any gaming service constituting a qualifying activity, whether in gaming premises, including under article 11(3) of the Act, or through means of distance communication, or by any other means, to any player who is physically present in Malta at the time when the gaming service is actually provided, shall pay to the Authority, for each tax period, gaming tax computed on the gaming revenue generated from the said gaming services during the relevant tax period, which shall be due as prescribed hereunder:

(a) fifteen per cent (15%) of the aggregate gaming revenue generated from the provision or conduct of Type 1 gaming services as defined in the Gaming

Authorisations Regulations; and

(b) ten per cent (10%) of the aggregate gaming revenue generated from the provision or conduct of Type 2, Type 3 and, or Type 4 gaming services as defined in the

Gaming Authorisations Regulations.

(2) Notwithstanding anything contained in sub-regulation (1), any qualifying activity that is:

(a) generated within a controlled gaming premises; or

(b) lawfully classified as a junket and, or a junket event in accordance with any regulations made under the Act, shall be subject to gaming tax at the rate of five per cent (5%) of the aggregate gaming revenue generated from such activity.

(3) For the purposes of determining the taxability of gaming services offered solely by means of distance communication, the determination shall not depend on whether the player is physically present in Malta, but on whether the player is established, has his permanent address and, or usually resides in Malta.

(4) Where the gaming service is provided by a corporate group holding a licence in accordance with regulation 10(3) of the Gaming Authorisations Regulations, the entire corporate group shall be considered to be the "person" for the purposes of these regulations.

Part III

Studio Broadcasting Levy