European Gaming Lawyer magazine Autumn 2015 | Page 37

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its supervision functions but also allows
the Tax Authority (SUNAT) to control,
monitor and calculate the taxes due by casino
operators and slot machines.

a Directive that contains the rules applicable
to the gambling industry. Such regulations
require that the operators of casino games
and slot machines appoint a Compliance
Officer, approve an internal manual and a
code of conduct and keep track of operations
and report any suspicious operations, among
other obligations.
Finally, it is worth noticing that, since
2012, operators of casino games and
slot machines shall implement in their
establishments a computerized system of
interconnection in real time (called the
“Unified System of Real Time Control”,
SUCTR for its initials in Spanish) that sends
information to a central computer. This
information allows MINCETUR to develop

Colombia
Gambling and betting in Colombia has been
legally categorized as a rent monopoly in
favor of the State, whereby the State has the
exclusive faculty of exploiting, organizing,
administrating, operating, controlling,
regulating and supervising every form of
games of chance. The resources received by
the government from these activities are
destined to the health sector in Colombia.
The State is in charge of etablishing the
conditions by which the private institutions
can operate the games of chance. In this
sense, gambling and betting is permitted in
Colombia to the extent that the operation has
been previously authorized by the competent
governmental authority. Consequently,
gambling and betting is highly regulated in
Colombia, specifically by Law 643 of 2001.
The Colombian law classifies the gambling
and betting games into four different
categories: (i) lotteries, (ii) permanent bets,
(iii) raffles and (iv) other games. In 2011, the
government created a special entity in charge
of the administration, operation and the
issuance of regulations regarding gambling
and betting, COLJUEGOS.
Rec