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infractions (minor, serious and very serious) as well as crimes. Anyone who develops or exploits an Online Gambling Platform without an Operating License will be sanctioned with imprisonment. An interesting aspect regarding control is the fact that the Bill empowers the State Defense Council (Consejo de Defensa del Estado) to file complaints for the crimes established in the Law. Among the powers granted to it is the power to request certain precautionary measures, such as, for example: • An order blocking their addresses to telecommunications companies or Internet access providers. • An order instructing banks and financial institutions and other payment methods to block accounts and transactions. 8. Tax Burden and License Fees The Bill establishes that companies that obtain an Operating License to operate an Online Gambling Platform will be subject to the following taxes: 1. Income Tax on profits: • Rate: The rate that corresponds according to the tax regime chosen by the Operator, i.e. 25%, 27% or Global Complementary), which is the general tax.
• Taxable Base: Profits, as defined by the Income Tax Law. • Payment: Annual. 2. There are two taxes of specific allocation: • The first one is levied on the platforms that develop sports bets (national or international) and benefits the corresponding sports federation or, in its absence, the Chilean Olympic Committee – rate: 2%. • Taxable Base: Gross income (bets minus prizes). • Payment: Annual direct to corresponding sports federation or the Chilean Olympic Committee. • The second specific allocation levy is a tax destined to the treatment of gambling addiction or other pathologies or for the promotion of what is called the National Responsible Online Gambling Policy – rate: 1%. • Taxable Base: Gross Income (bets minus prizes). • Payment: Direct annual payment to non-profit legal entities authorized by the Superintendency. 3. Additionally, the Bill establishes a VAT substitute tax – rate: 20%. • Taxable Base: Gross Income (bets minus prizes). • Payment: Monthly. 4. Annual levy or license costs: • General Operating License: 1,000 monthly tax unit
Chilean bill is currently being scrutiized by Congress
IMGL Magazine • November 2022 • 61
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