Accounts on lotteries
The holder of a non-money lottery licence must render accounts on the lottery. The accounting period is the licence period. The accounts on a non-money lottery must be rendered to the licensing authority within five months of the termination of the validity of the licence.
When rendering the accounts, the following must be included
- a completed form for the rendering of non-money lottery accounts
- a description of how the proceeds are to be used for the purpose stated in the licence
- the minutes of the draw for the lottery, including appendices
- a list of tickets sold and prizes won on them
- a list of the unsold tickets and the prizes to be won on them
- a list of prizes not claimed
- a receipt for payment of the lottery tax
The licensing authorities must keep the accounts on public display for 30 days from the date they were inspected. The licence holder must preserve the accounts with their attachments in the manner laid down in the Accounting Act (1336/1997).
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