Non-resident online money gaming suppliers must pay integrated tax and obtain simplified registration to serve domestic persons. The provision makes non-resident suppliers of online money gaming liable to pay integrated tax on supplies to persons in the taxable territory, mandates single registration under the Simplified Registration Scheme, requires domestic representatives to register and pay on the supplier's behalf, allows appointment of a person in the taxable territory to discharge tax where no representative or physical presence exists, and permits blocking of computer-hosted information used in the supply for non-compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-resident online money gaming suppliers must pay integrated tax and obtain simplified registration to serve domestic persons.
The provision makes non-resident suppliers of online money gaming liable to pay integrated tax on supplies to persons in the taxable territory, mandates single registration under the Simplified Registration Scheme, requires domestic representatives to register and pay on the supplier's behalf, allows appointment of a person in the taxable territory to discharge tax where no representative or physical presence exists, and permits blocking of computer-hosted information used in the supply for non-compliance.
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