Journal of Laws from 2015 item 612 consolidated text 30 September 2015 amended Journal of Laws from 2015 item 1201

Transcription

1 Journal of Laws from 2015 item 612 consolidated text 30 September 2015 amended Journal of Laws from 2015 item 1201 Gaming Law dated 19 November 2009 (consolidated text) Chapter 1 General Provisions Article 1 This Law sets forth the terms and conditions of organisation as well as the principles of pursuing business in the scope of games of chance, betting and games on gaming machines. Article 2 1. Games of chance shall be construed as the games where the prize is either cash or a material prize and where the outcome is notably conditional on chance while their terms and conditions are stipulated by the game regulations. Games of chance shall include: 1) number games the games where the prize is won by choosing correct numbers, signs or other distinguishing features and where the prize depends on the total stakes paid as well as a keno game where the prize is won by choosing correct numbers and where the prize is the product of the stakes paid and the multiplier defined for individual paytables; 2) cash lotteries where participation is conditioned by purchasing a lottery coupon or another game ticket and where the entity organising the lottery offers cash prizes only; 3) telebingo where participation is conditioned by purchasing a game ticket listing random sets of numbers or signs from a predefined set of numbers or signs; telebingo is a nationwide game where the drawing of lots is broadcast on television and the entity organising the lottery offers cash or material prizes; 4) cylindrical games where participation is conditioned by choosing numbers, signs or other distinguishing features and where the prize is conditional on the predefined stake-to-winnings ratio with the result determined by means of a rotary device; 5) card games: black jack, poker and baccarat; 6) dice games; 7) cash bingo where participation is conditioned by purchasing random sets of numbers from a predefined set of numbers and where the entity organising the game offers cash prizes only, the amount of which depends on the total stakes paid; 8) raffle bingo where participation is conditioned by purchasing random sets of numbers from a predefined set of numbers and where the entity organising the game offers material prizes only; 9) raffle lotteries where participation is conditioned by purchasing a lottery coupon or another game ticket and where the entity organising the lottery offers material prizes only; 10) promotion lotteries where participation is conditioned by purchasing goods, services or another game ticket, whereby participation in the lottery is free and where the entity organising the game offers cash or material prizes; 11) audiotele lotteries where participation is conditioned by: a) a payable phone connection or b) short text messaging (SMS) via the public telecommunications network and where the entity organising the game offers cash or material prizes. 2. Betting shall be construed as betting for cash or material prizes determined by guessing:

2 1) the results of a sports competition in which competitors are people or animals and where the participants pay stakes, while the prize depends on the total stakes paid totalisator systems; or 2) the occurrence of different events where the participants pay stakes and where the actual prize depends on the stake-towinnings ratio agreed between the bookmaker and the stake payer bookmaking services. 3. Games on gaming machines shall be construed as games of chance that are played with the use of mechanical, electromechanical or electronic devices, computer hardware included, where the prizes are either cash or material prizes, where the game features an element of randomness. 4. A material prize in the games on gaming machines shall be also construed as: (1) a prize whereby the game can be continued without the need to pay the stake to participate in the game or (2) an option to start a new game by using the material prize won in the previous one. 5. Games on gaming machines shall be also construed as games of chance that are played with the use of mechanical, electromechanical or electronic devices, computer hardware included, organised for commercial purposes in which players cannot win cash or material prizes but the game features an element of randomness. 6. The Minister in Charge of the Public Finance shall determine by way of a decision whether a given game or betting showing the features referred to in s. 1 through 5 is a game of chance, betting or a game on gaming machine hereunder. 7. The application for the issuance of a decision referred to in paragraph. 6, should be accompanied by a description of planned or implemented project, including in particular the principles of its furnishing, the anticipated prizes, method of selecting the winners and, in the case of gaming machine games, technical examination of a machine, carried out by the testing unit authorized for technical examinations of gaming machines and gaming devices. The minister in charge of public finances may request such documents by a party also in the proceedings pursued ex officio. 8. (1) With a view to streamlining the applicant servicing process and ensuring an expedient conduct of the proceedings, the Minister in charge of the public finances may authorize, by way of a regulation, the authorities subordinate to him or supervised by it to issue decisions on his behalf, as referred to in paragraph 6 and may determine the jurisdiction of the authorized bodies and the scope of authorization. Article 3 The business in the scope of games of chance, betting and games on gaming machines shall be organised and pursued only on the terms set forth herein. Article 4 1. Whenever the Law refers to: 1) game centres these shall signify: a) a casino as a separated place where cylindrical games, card games, dice games or games on gaming machines are organised in accordance with the approved game regulations with the minimum total number of cylindrical games and card games organised being 4 games and the number of gaming machines installed from 5 to 70 machines, b) a cash bingo hall as a separated place where a cash bingo is organised in accordance with the approved game regulations; 2) a bet making point this shall signify a separated place where totalisator system based or bookmaking bets are made in accordance with the approved regulations. 2. Wherever the Law refers to gaming these shall signify games of chance, betting and games on gaming machines as referred to in Article 2 hereof. Article 5 1. The State shall execute the monopoly of the business in the scope of number games, cash lotteries and telebingo.

3 2. The Minister in Charge of the State Treasury shall execute the state monopoly by establishing sole shareholder companies of the State Treasury in agreement with the Minister in Charge of the Public Finance. 3. The competition and consumer protection regulations referring to competition protection shall not apply to the business referred to in s. 1 hereinabove. Article 6 1. The business in the scope of cylindrical games, card games, dice games and games on gaming machines may be pursued under the casino operating licence. 2. The business in the scope of cash bingo may be pursued under the cash bingo hall operating permit. 3. The business in the scope of betting may be pursued under the betting operating permit. 4. (2) The business in the scope set forth in s. 1 through 3 hereinabove may be pursued only as a joint-stock company or a limited-liability company with the registered office within the territory of the Republic of Poland, subject to Article 7a. 5. The stock (shares) in the companies referred to in s. 4 hereinabove can be purchased or taken up by: 1) a legal entity or a non-incorporated entity, with the registered office within the territory of a Member State of the European Union or a Member State of the European Free Trade Association (EFTA) a party to the European Economic Area Agreement; or 2) a natural person being a citizen of a Member State of the European Union or a Member State of the European Free Trade Association (EFTA) a party to the European Economic Area Agreement. 5a. (3) 5a. The provision of s. 5 does not apply to companies referred to in Article 7a. s (4) (repealed) Article 7 1. Raffle lotteries, raffle bingo and promotion lotteries can be organised by natural persons, legal entities and nonincorporated entities under the permit granted. 1a. Raffle lotteries and raffle bingo games where the value of the jackpot does not exceed the base amount, referred to in Article 70, may be organised by the entities referred to in s. 1, upon a prior notification. The notifications shall be made not later than 30 days before the start of the game. 1b. Raffle lotteries and raffle bingo games where the value of the jackpot is higher than the base amount, referred to in Article 70 and does not exceed fifteen times that amount, may be organised by a public benefit organisation upon a prior notification. Notifications shall be made not later than 30 days before the date of commencement of the lottery or game. The total value of the jackpot in raffle lotteries or a raffle bingo game organised by a public benefit organisation upon a prior notification, shall not exceed in any calendar year thirty times the base amount, referred to in Article (5) Audiotele lotteries may be organised only by joint-stock companies or limited-liability companies with the registered office within the territory of the Republic of Poland under the permit granted, subject to Article 7a. Article 7a. (6) 1. Joint stock companies or limited liability companies or companies operating on the principles specific to these companies, with their registered office within the territory of another Member State of the European Union or Member States of the European Free Trade Association (EFTA) - a party to the Agreement on the European Economic Area, pursuing business in the scope referred to in Article 6 s. 1 through 3 or in Article 7 d s. 2 hereinabove, may pursue that business within the territory of the Republic of Poland on the terms and conditions specified in the approved regulations, license or permit granted, and also under the provisions of the Law, provided that they appoint a representative or as a branch. 2. A representative shall: 1) appear in the name and on behalf of the company referred to in c. 1 hereinabove before the authorities in charge of matters relating to gaming;

4 2) represent the company referred to in s. 1 hereinabove before the authorities in charge of matters relating to gaming tax; 3) store within the territory of the Republic of Poland the documentation in the Polish language, including records concerning the business referred to in Article 6 c. 1 through 3 or in Article 7 c. 2 hereinabove. 3. The following may be a representative, on condition that they pursue business within the territory of the Republic of Poland: 1) a natural person who is a resident within the territory of the Republic of Poland and can both speak and write Polish; 2) a legal person or an organisational unit without legal personality, with its registered office established within the territory of the Republic of Poland and with at least one member on the Management Board who can speak and write Polish. 4. The conditions laid down in Article 11, Article 12 s. 1 and Article 34 s. 1 ss. 2 and 3 hereunder shall apply mutatis mutandis to a representative. 5. A representative shall be appointed by way of a written agreement, which includes in particular: 1) the names of the parties to the agreement and their addresses; 2) the representative s correspondence address within the territory of the Republic of Poland, if different from the address referred to in ss. 1 hereinabove ; 3) address within the territory of the Republic of Poland where the records are stored with reference to the business referred to in Article 6 s. 1 through 3 or in Article 7 s. 2 hereinabove ; 4) the scope of authorization which goes beyond the business operations referred to in s. 2 hereinabove; 5) the term of the contract; 6) the conditions for the termination of the contract, including the manner of handling the stored records concerning the business operations referred to in Article 6 s. 1 through 3 or in Article 7 s. 2 hereinabove. 6. If a representative no longer satisfies the requirements referred to in s. 3 hereinabove or respectively Article 11, Article 12 s. 1 and Article 34 s. 1 ss. 2 and 3 hereunder, the company referred to in s. 1 hereinabove shall forthwith terminate the contract with a representative. Article 8 Unless otherwise provided for by the Law, the provisions of the Tax Ordinance Act of 29 August 1997 (Journal of Laws from 2005 No. 8, item 60, as amended) shall apply to the proceedings concerning the cases set forth herein. Chapter 2 Organisation of Gaming Article 9 Organisation of the games within the State monopoly shall be subject to approval of the game regulations by the Minister in Charge of the Public Finance. Article The initial share capital of a joint-stock company or a limited-liability company pursuing the business in the scope of: 1) games organised in a casino shall be at least PLN ; 2) games organised in a cash bingo hall or a bet making point shall be at least PLN (7) The companies referred to in s. 1 hereinabove shall not hold preference stock (shares), while the maximum value of the stock (shares) per entity shall not exceed one-third of the initial share capital of the company. 3. The provisions of s. 2 hereinabove shall not apply to sole-shareholder companies of the State Treasury. 4. The companies referred to in s. 1 hereinabove shall appoint supervisory boards. 5. A joint-stock company referred to in s. 1 hereinabove can issue registered shares only.

5 6. (8) In the case of companies, referred to in Article 7a hereinabove, if the amount of the initial share capital is denominated in a foreign currency, the amount hereof converted into the zloty shall not be less than the amount indicated in respectively s.1 ss. 1 and 2 hereinabove. 7. (9) Conversion into the zloty is carried out according to the average exchange rate of the foreign currency announced by the National Bank of Polish on the last day of the month preceding the date of the application for a license to operate a casino, the permit to operate cash bingo hall or a permit to offer betting. Article 11 ( 10) The business in the scope set forth in Article 6 s. 1 through 3 hereof may be pursued provided that: 1) shareholders holding stake (shares) in the value exceeding one-tenth of the initial share capital of the company or members of the management board, supervisory board or audit committee are natural persons, legal entities or nonincorporated entities companies without legal personality, in respect whereof no reasonable reservations prevail relating to the security of the state, public order or safety of economic interests of the state; 2) members of the management board, supervisory board or audit committee hold Polish citizenship or a citizenship of a Member State of the European Union, a Member State of the European Free Trade Association (EFTA) a party to the European Economic Area Agreement or the Organisation for Economic Cooperation and Development, provided that this requirement is not applied to the companies referred to Article 7a s. 1 hereinabove; 3) no proceedings are pending against the persons referred to in s. 1 hereinabove before the justice authorities concerning the offences relative to money laundering and financing terrorism. Article 12 (11) 1. Natural persons being shareholders (stakeholders) to the company pursuing the business in the scope set forth in Article 6 s. 1 through 3 hereof and representing at least one-tenth of the initial share capital as well as members of the management board, supervisory board or audit committee of the company shall have an impeccable reputation and shall notably not be convicted of an intentional offence or intentional fiscal offence within the territory of the European Union Member State. 2. Managers of an entity organising raffle lotteries or raffle bingo as well as the persons representing this entity shall not be the persons convicted of an intentional offence or intentional fiscal offence within the territory of the European Union Member State. 3. Wherever requested by the authority granting the licence or permit, the persons referred to in s. 1 and 2 hereinabove shall present a valid certificate stating that they have not been convicted of an intentional offence or intentional fiscal offence within the territory of the European Union Member State. 4. The provisions of s. 1 through 3 hereinabove shall apply to non-residents being natural persons not holding a citizenship of the European Union Member State accordingly. These shall submit additionally relevant certified and valid certificates issued by the competent authorities of the state whose citizens or permanent residents they are. Article 13 Raffle lotteries, raffle bingo, promotion and audiotele lotteries can be organised as one-off national or local events in accordance with the approved game regulations. Article 14 (12) 1. Cylindrical games, card games, including poker game tournaments, dice games and games on gaming machines shall only be organised in casinos on terms and conditions laid down in the approved rules of the game and the permit or licence granted, as well as on terms and conditions laid down in the provisions of the Law. 2. Cash bingo shall only be organised in cash bingo halls on terms and conditions laid down in the approved rules of the game and the permit granted, as well as on terms and conditions laid down in the provisions of the Law.

6 3. Betting shall be made in pursuance with the granted permit solely at betting making points or through the Internet on terms and conditions laid down in the approved rules of the game and the permit granted, as well as on terms and conditions laid down in the provisions of the Law. Article Casinos can be located in the towns having up to 250 thousand inhabitants 1 casino. The number of casinos permitted is increased by 1 per each new group of 250 thousand inhabitants. Nevertheless, the total number of casinos per province shall not exceed the number of 1 casino per each complete group of 650 thousand province inhabitants. 2. Cash bingo halls can be located in the towns having up to 100 thousand inhabitants 1 hall. The number of cash bingo halls permitted is increased by 1 per each new group of 100 thousand inhabitants. Nevertheless, the total number of cash bingo halls per province shall not exceed the number of 1 hall per each complete group of 300 thousand province inhabitants. 3. The number of inhabitants referred to in s. 1 and 2 hereinabove shall be determined by the President of the Central Statistical Office as the actual population of a given town or province as at 31 December of the year preceding the year during which the game operator applied for a casino operating licence or a cash bingo hall operating permit. 4. Casinos can be also located on Polish seagoing passenger ships and Polish passenger ferries, provided the game is held during the cruise and is commenced not earlier than 30 minutes after leaving the harbour and finished not later than 30 minutes before arriving at the destination harbour. Article 15a 1. Game centres shall carry out the registration of visitors at the expense of the operator of a game. The registration is a prerequisite for the admission of a guest to a game centre. 2. In order to register a visitor, the manager of a game centre or its authorized employee verifies the identity of a guest to a game centre in accordance with a document confirming their age and identity. 3. The registration of guests includes checking and recording in the register of guests the date and time of the visitor s entry to game centre and his/her personal data, including: 1) name and surname; 2) the type and number of the document confirming the age and identity; 3) PESEL number, and in the absence of a PESEL number the date of birth; 4) address of residence; 5) citizenship. 4. A guest to a game centre receives a one-time entry card which is a confirmation of the registration. 5. The data included in the register of guests are available only to customs officers, fiscal control inspectors and the Police, game participants filing complaints within the scope regarding these participants, as well as to the court and public prosecutor with respect to the proceedings under way. Providing data shall be free of charge. 6. The data included in the register of guests shall be kept for a period of 3 years from the end of the calendar year of the registration. Article 15b 1. The entity pursuing business in the scope of games organised in the casino shall provide the casino with the audiovisual system in order to monitor games, help monitor the course and conduct of games and also to help resolve uncertainties related to the conducted games and verify the adequacy of the determination of the results, account for tokens and cash money on hand, issue certificates about the obtained prizes and maintain the records of paid out (handed out) winnings. The system shall also make it possible to inspect and verify persons entering the casino by means of audiovisual signal recording.

7 2. The audiovisual signal recording shall be available only to customs officers, fiscal control inspectors and the Police, game participants filing complaints within the scope regarding these participants, as well as to the court and public prosecutor with reference to the proceedings under way. Providing data shall be free of charge. 3. The audiovisual signal recording shall be kept for a period of 3 years from the end of the calendar year of the registration. 4. The audiovisual signal recording shall be permanent and legible. The method of making the audiovisual signal recording and of its storage should protect the recording against destruction, modification and concealment. 5. The Minister in Charge of the Public Finance shall, by way of a regulation, specify the detailed conditions for the installation and operation of the system referred to in s. 1 hereinabove, while notably considering that the course of each game should be traceable by way of playing back the recording. Article 15c A game centre should be equipped with a public network-independent backup source of electricity and anti-interference systems in order to ensure continuous and uninterrupted course of the game. Article 15d 1. In the case of organising betting via the Internet, the devices for processing and storing information and data relating to the betting as well as to its participants should be installed and stored within the territory of a Member State of the European Union or a Member State of the European Free Trade Association (EFTA) party to the Agreement on the European Economic Area. 2. The entity which organises betting via the Internet may only operate a website with the country code top-level domain assigned to Polish websites for the organisation of betting. 3. The entity which organises betting via the Internet shall archive all the data exchanged between itself and a participant of betting in real time on a data archiving device located within the territory of the Republic of Poland, including the data which make it possible to determine the course and results of betting and transactions carried out under betting and data necessary to identify a participant of betting. 4. The entity which organises betting via the Internet shall provide customs officers with access to the data stored in the archiving device and provide adequate tools and software for this purpose to ensure data security. 5. The entity which organises betting via the Internet shall guarantee the security of stored and shared data. 6. Access to the data referred to in s. 4 hereinabove should allow reading, copying and processing of the copied data. 7. The data referred to in s. 3 hereinabove shall be kept for a period of 5 years from the end of the calendar year of the archivisation. Following this period, the entity which organises betting via the Internet shall delete the data. 8. The Minister in Charge of the Public Finance may define by way of a regulation: 1) a method of data archiving, including terms and conditions relating to archiving devices and their software, taking into account the requirement that stored and shared data must be secure, integral and complete and that it may be drawn in a breakdown by games conducted on individual websites and under individual permits; 2) the scope of data that the entity which organises betting via the Internet is required to archive, taking into account the need to guarantee adequate inspection and fraud prevention, as well as verification that the entity complies with the rules governing this type of business. Article 15e The entity which organises betting via the Internet shall carry out transactions resulting from betting only through a payment account held in: 1) a domestic bank within the meaning of Article 4 s. 1 ss. 1 of the Act of 29 August Banking Law (Journal of Laws from 2015, items128 and 559), hereinafter referred to as "the Act - Banking Law"; 2) a branch of a foreign bank within the meaning of Article 4 s. 1 ss. 20 of the Act - Banking Law;

8 3) a credit institution within the meaning of Article 4 s. 1 ss. 17 of the Act - Banking Law, which operates in the forms specified in Article 48i of this Act; 4) another institution authorised to operate a payment account in accordance with the Law of 19 August 2011 on Payment Services (Journal of Laws from 2014, item 873 and 1916). Article The entire profit from the raffle lottery and raffle bingo shall be assigned for community services purposes, and notably for charity, as set forth in the permit and the game regulations. 2. The entity organising a raffle lottery or raffle bingo shall present the authority granting the permit thereto with a detailed report of satisfying the obligation set forth in s. 1 hereinabove within 30 days following the last day of the game organised. Article The entity organising a cash lottery, raffle lottery, cash bingo or raffle bingo shall safeguard the lottery coupons or other game tickets against forgery or earlier reading of the game s result, and notably against screening, opening or scraping off the protective paint and closing or putting another layer of a protective paint without disturbing the paper structure. 2. The entity organising a cash lottery, raffle lottery and raffle bingo shall notify in writing the competent head of the customs office of their intention to cancel lottery coupons, cards or other game tickets at least 7 days before their planned cancellation. The cancellation process shall be overseen. 3. The entity which organises betting via the Internet shall safeguard the tickets used in the betting against unauthorized access and provide measures of verifying their authenticity. 4. The entity which organises cash bingo shall purchase cards used for the game from a company authorized by the minister in charge of public finance. 5. Cards for cash bingo are produced by a company referred to in s. 4 hereinabove, according to a uniform specimen form approved by the Minister in Charge of the Public Finance. 6. The Minister in Charge of the Public Finance shall define, by way of a regulation, the requirements for the production and sale of cards for cash bingo and a specimen card with a view to protecting the interests of cash bingo participants and ensuring proper conduct of the game. Article The value of the prizes in gaming shall not fall below the price of a coupon or another game ticket, or the amount of the stake paid. 2. Save for the keno game, the total value of the prizes in number games, totalisator system-based games or cash bingo games shall not fall below 50% of the amount of the stake paid, while in cash lottery, raffle lottery, telebingo and raffle bingo it shall not fall below 30% of the total price of the coupons or other game tickets to be sold. 3. In gaming machine games the programmed value of the winnings in a gaming machine shall not fall below 75% of the amount of the stake paid. Article Unless otherwise provided for by the game regulations, the prizes in gaming shall be paid (handed out) to holders of coupons or other game tickets in exchange therefor. 2. A prize can be paid (handed out) to a person other than the holder referred to in s. 1 hereinabove, provided s/he presents a letter of attorney bearing the signature of the granting person, certified by a civil law notary, and provided s/he does the same in the manner set forth therein, if in accordance with the game regulations. The letter of attorney may also provide for an authorisation to collect a certificate of prize.

9 3. The entity organising the games shall not be required to verify the rights of the holder of a coupon or another game ticket; notwithstanding the foregoing, they can stop the payment (handing-out) of the prize for the period of up to 30 days in a case of occurrence of doubts as to the rights of the holder to use the coupon or another game ticket. Should the payment (handing-out) stoppage prove unreasonable, the entity organising the games shall pay the statutory interest for the delay for the payment (handing-out) stoppage period. 4. Prizes shall not be paid (handed over) based on the coupon or another game ticket whose authenticity cannot be declared or whose number cannot be determined. 5. Unless otherwise provided for by the game regulations, a game participant cannot claim damages against the entity organising the games in a case when a coupon or another game ticket issued with the name of a person or for a holder and confirming participation in the games has been lost or damaged. Article The entity organising the games shall issue a personal certificate of prize, at the request of a game participant. The certificate shall be issued on a prenumbered form. 2. The certificate can be issued on the day following the day of prize winning or the day following the day of payment (handing-out) of the prizes, at the latest. 3. The entity organising the games shall maintain the records of certificates and keep copies of the certificates issued for the period of 5 years following the calendar year during which the prize was won or the payment (handing-out) of the prize occurred. The records of certificates shall be rendered available to the head of the customs office for validation. 4. The entity organising the games shall purchase the certificate of prize forms from the designated head of the customs office, upon filing a relevant application in writing. 5. The entity organising the games shall maintain the records of paid (handed out) prizes of the value being at least PLN 20, The entity organising the games shall keep the records referred to in s. 3 and 5 hereinabove for the period of 5 years following the calendar year during which the prize was won or the payment (handing-out) of the prize occurred. 7. The records referred to in s. 5 hereinabove shall list: 1) the data of the winner (name and surname, type and number of the identity document), PESEL number and in the absence thereof address of residence, date of birth and citizenship; 2) the amount of the prize paid (handed over); 3) the date of payment (handing-out). 8. The amount of the prize or loss in gaming shall be the secret of the game participant and shall be treated as such by the entity organising the games. The information regarding the amount of the prize or loss shall be disclosed at the request of the General Inspector for Financial Information, a customs officer or a fiscal control inspector, as well as of the court or the public prosecutor with reference to the pending legal proceedings only. The information regarding the amount of the prize or loss shall be disclosed at the request of the Head of the Internal Security Agency under the screening procedure referred to in the Law dated 5 August 2010 on the Protection of Classified Information (Journal of Laws No 182, item 1228 and from 2015, item 21) 9. The Minister in Charge of the Public Finance shall define by way of a regulation: 1) a specimen certificate of prize and the manner of certificate issue, considering the need to define in particular in the specimen certificate the personal data of the person requesting the certificate, the type of the game, the date of prize winning and the value of the prize paid (handed out);

10 2) the manner of recording certificates and maintaining the records referred to in s. 3 and 5 hereinabove, considering the need to ensure that the data of the prize winner and the value of the prize can be verified. 10. The Minister in Charge of the Public Finance shall designate by way of a regulation a head or heads of the customs offices competent for handling the matters referred to in s. 4 hereinabove, considering the need of efficient task execution. Article The claims related to participation in gaming shall suffer negative prescription after the lapse of 6 months following the due date. 2. The time limit for claims shall be suspended for the period from the complaint date to the complaint response date. 3. The Minister in Charge of the Public Finance shall define by way of a regulation the manner in which game participants can make complaints, considering the need to safeguard the interests of the gaming participants. Article The entity pursuing the business in the scope set forth in Article 6 s. 1 through 3 hereof shall ensure that law and order is maintained at the game centre or a bet making point. 2. The entity organising the games shall provide game participants with access to information concerning: 1) the operation of the gaming machine or device; 2) the principles of the game and the possibilities of choosing game or betting options; and 3) other game-related reservations, listed in the regulations before they start the game. 3. The entity organising the games shall maintain gaming machines as well as gaming and betting devices in the condition guaranteeing that a game can be played in conformity with the game regulations and that they can be safely operated by game participants. 4. In order to protect the interests of the game or bet participants and of third parties, the entity referred to in s. 1 hereinabove may refuse entry to or remove from the game centre or the betting making point a person not conforming to the game or betting regulations or taking recourse to game techniques that may affect the randomness of the game s result by: 1) making notes on the game flow using notebooks, electronic calculation devices, audio- or video-recordings; or 2) using phone, radio or another similar communications facilities to make or apply game flow analyses. Article Gaming machines and devices shall be adapted so as to protect the rights of the players and satisfy the provisions hereof. 1a. A gaming machine should be equipped with a system of permanent registration and data storage, which makes possible to determine the basic amount of gaming tax and does not affect the course and results of the game. 1b. The devices or systems for reading data for the internal purposes of the operator of gaming machines and gaming devices and systems for the connection between gaming machines and other devices must not affect the course and results of the game. 1c. The linking of gaming machines is permitted only in one casino in the system allowing the accumulation of winnings. 2. Gaming machines and devices shall not be the property of a third party, save for the situation where they are the object of a lease contract. 3. The provisions of s. 2 hereinabove shall not apply to promotion lotteries, audiotele lotteries, raffle lotteries and raffle bingo or betting. Article 23a 1. Save for terminals at number game ticket outlets operated solely for the purpose of number games, gaming machines and devices can be operated by entities holding a license or permit to pursue business in the field of games of chance or

11 gaming machines games and by entities executing the state monopoly, upon their registration by the head of the customs office. 2. A gaming machine or gaming device may be placed in service upon registration. The registration is made for a period of 6 years. 3. The head of the customs office registers a gaming machine or gaming device which conforms to the requirements laid down in the Law, in accordance with the opinion pronounced by an audit entity authorized for technical examinations of gaming machines and gaming devices. 4. Refusal to register a gaming machine or gaming device is made by way of a decision. 5. The entity which organises the games incurs the expenses attributable to the registration of gaming machines and gaming devices. 6. Registration will expire at the end of the period for which it was made and in the case of decommissioning of a gaming machine or gaming device. 7. The head of the customs office by way of a decision revokes the registration before it expires if the registered gaming machine or gaming device fails to satisfy the requirements set out in the Law. Article 23b 1. In a case of a reasonable suspicion that a registered gaming machine or gaming device fails to satisfy the requirements set out in the Law, upon a written request of the head of the customs office, the operator of a gaming machine or gaming device shall place the machine or device under technical audit procedure. 2. The request referred to in s. 1 hereinabove shall provide for a gaming machine or gaming device to be placed under a technical audit procedure, audit entity conducting the technical audit procedure, the entity to which the machine or device is to be forwarded for the technical audit procedure and the date of that transfer. 3. At the request of the head of the customs office, an audit entity authorized to carry out technical examinations of gaming machines and gaming devices shall carry out the technical audit procedure not later than 60 days following the date of receipt of the order. 4. The costs of technical audit procedure should not exceed the average rates applicable for a given type of examination. 5. If the technical audit procedure confirms that a gaming machine or gaming device fails to satisfy the requirements set out in the Law, the operator of the machine or device shall pay the expenses incurred upon the technical audit procedure. Article 23c The operator of a registered gaming machine or gaming device shall notify the head of the customs office in writing of: 1) the intention to transfer the machine or device to another place of operation - at least 7 days prior to this transfer; 2) suspension or withdrawal from service of the machine or device - within 7 days prior to this suspension or withdrawal; 3) the destruction or theft of the machine or device - within 2 days from the occurrence of such an event. Article 23d The Minister in Charge of the Public Finance shall define, by way regulation, the detailed requirements of registration and operation of gaming machines and gaming devices, taking into account the protection of the interests of the participants of games and safeguarding the performance of obligations against the state budget. Article 23e 1. The designated heads of customs offices are competent in the matters of registering and operating of gaming machines and gaming devices set out in Article 23a through 23c hereinabove. 2. The territorial competence shall be determined as per the location of a game centre or a place of service of a gaming device.

12 3. The Minister in Charge of the Public Finances shall designate, by way of a regulation, the heads of customs offices competent for the matters of registration and operation of gaming machines and other gaming devices and shall identify the areas of their territorial competence, taking into account the need for the efficient execution of their tasks and the territorial distribution of places of operation of gaming machines and gaming devices. Article 23f 1. The Minister in Charge of the Public Finance authorizes the audit entity to carry out technical examinations of gaming machines and gaming devices if the said entity satisfies the following requirements: 1) is accredited by the Polish Centre for Accreditation or the accreditation body of the European Union Member State or Member States of the European Free Trade Association (EFTA) - a party to the Agreement on the European Economic Area which is a signatory to the Multilateral Agreement of EA (European Cooperation for Accreditation Multilateral Agreement); 2) guarantees an adequate standard of examinations, including conducting them by persons equipped with technical expertise in the field of gaming machines and gaming devices and with the adequate technical equipment; 3) the managers of the entity and the person engaged in the examination of gaming machines and gaming devices enjoy an impeccable reputation, most notably have not been convicted of an intentional offence or an intentional fiscal offence; 4) holds autonomy in relation to entities engaged in gaming and their organisations and associations, most notably the relations linking persons referred to in ss. 3 hereinabove with the entities pursuing business in the field of gaming do not trigger legitimate objections to their impartiality. 2. The authorisation to carry out technical examinations of gaming machines and gaming devices is granted at the request of the audit entity accompanied by documents demonstrating that the requirements set out in s. 1 have been satisfied, most notably: 1) accreditation certificate; 2) certificates or other documents defining the standard of conducted examinations; 3) valid certificates that the persons referred to in s. 1 ss. 3 hereinabove have not been convicted of an intentional offense or an intentional fiscal offence; 4) declarations made under penalty of criminal liability by the persons mentioned in s. 1 ss. 3 hereinabove that they do not remain with the entity pursuing business in the field of gaming or with the persons: a) managing or representing the entity, b) being shareholders (partners) of the entity or its employees - in a legal or factual relationship which may trigger legitimate objections to their impartiality. 3. The authorization for technical examinations of gaming machines and gaming devices is granted for a period not longer than the expiry date of the accreditation. 4. Refusal to grant authorization for technical examinations of gaming machines and gaming devices is made by way of a decision. 5. The Minister in Charge of the Public Finance by way of a decision: 1) revokes the authorization for conducting technical examinations of gaming machines and gaming devices if the audit entity ceases to satisfy the requirements set out in s. 1 hereinabove or refuses to carry out the technical audit procedure, referred to in Article 23b; 2) may revoke the authorization for conducting technical examinations of gaming machines and gaming devices if the audit entity fails to carry out the technical audit procedure within the period referred to in Article 23b s The Minister in Charge of the Public Finance publishes on the website of the minister s office the list of audit entities authorized to conduct technical examinations of gaming machines and gaming devices.

13 Chapter 3 Professional Licences Article The persons organising the function or being in the position involving the duty to: 1) supervise gaming, and notably: directors of branches or game centres and their deputies, managers and their deputies, the persons overseeing telebingo, raffle lotteries, raffle bingo, promotion and audiotele lotteries, inspectors at game centres, table cashiers, 2) directly conduct gaming, and notably: croupiers, and persons operating gaming machines or devices, save for technical maintenance. shall hold professional licences. 2. The requirement set forth in s. 1 hereinabove shall not apply to: 1) the persons distributing coupons for a cash or raffle lottery, game tickets for telebingo, cash or raffle bingo and promotion lottery tickets; 2) the persons selling tokens or crediting stakes at a gaming machine; 3) the persons operating cash terminals at shops where a number game ticket outlet is located, selling game tickets for number games of standard parameters, construed as sale of game tickets for number games only with a random use of special cards or own game settings made by the player. 4) persons directly supervising and conducting a raffle lottery or raffle bingo, referred to in Article 7 s. 1a or 1b hereinabove; 5) persons taking betting and those operating number game ticket outlets. 3. The persons employed for the first time to directly conduct gaming shall obtain a professional licence within 4 months following the date of their employment at the latest. 4. The provisions of s. 3 hereinabove shall apply to the persons directly conducting gaming under contracts other than the contract of employment accordingly. Article 24a 1. Within the term referred to in Article 24 s. 3 hereinabove : 1) the entity executing the state monopoly in the field of number games shall provide persons operating number game ticket outlets with training on laws on gaming to the extent necessary to conduct operations related to conducting games; 2) the entity which organises betting shall provide persons who take betting with training on laws on gaming to the extent necessary to conduct operations related to collecting bets. 2. The entities referred to in s. 1 hereinabove shall provide a participant of training with a written certificate of completion of training. 3. Persons who completed the training shall display a certificate of their training in a prominent place, respectively, in number game ticket outlets or at the point of collecting bets. Article Professional licences shall be issued by the Minister in Charge of the Public Finance for the persons who satisfy all the following requirements: 1) enjoy an impeccable reputation; 2) show the command of the Polish language to the extent sufficient for holding the function or being in the position they are applying for; 3) have not been convicted of an intentional offence or intentional fiscal offence; 4) show knowledge confirmed by the professional licence;

14 2. Professional licences shall be issued for the period of 3 years. 3. The professional examination shall comprise testing the knowledge of the gaming regulations to the extent necessary to hold the function or be in the position. Participation in the examination shall be subject to payment of an examination fee. 4. The professional examination shall be conducted by the examination board consisting of 3 persons, including: 1) 2 persons designated by the Minister in Charge of the Public Finance from among the employees of the minister s office or customs officers doing service at the office, 2) 1 person designated by the Minister in Charge of Internal Affairs from among the employees of the minister s office or officers of these minister s forces showing above average knowledge of the gaming laws; a person offering training to candidates on the subjects covered by the examination or being the author of the training materials covering gamingrelated topics shall not be a member of the committee. 5. Members of the examination board shall receive a remuneration for conducting the examination; the remuneration shall not be above 40% of the minimum remuneration set in accordance with the provisions of the Minimum Remuneration Law dated 10 October 2002 (Journal of Laws No. 200, item 1679, from 2004 No. 240, item 2407 and from 2005 No. 157, item 1314). 6. (repealed) 7. The entity organising games shall apply for issue of the professional licence. 8. The Minister in Charge of the Public Finance shall define by way of a regulation: 1) the manner of obtaining the professional licence, including the terms and conditions of organisation and the regulations of the professional examination as well as the operation of the examination board, considering the need to test the knowledge of gaming regulations; 2) the remuneration of the members of the examination board, considering the effort indispensable for conducting a professional examination; 3) a specimen professional licence, notably considering the need to list in the professional licence the personal data of the person applying therefor and their position or function. Article 26 The Minister in Charge of the Public Finance may cancel by way of a decision the professional licence or recognition of the licence, if the person who obtained the same no longer satisfies the requirements set forth in Article 25 s. 1 ss.1 or 3 hereof. Chapter 4 Gaming Limitations Article Only the persons who are over 18 years old can enter game centres or bet making points. 2. Only the persons who are over 18 years old can participate in games of chance and betting organised via the Internet, save for raffle lotteries and promotion lotteries. 3. The entities organising and pursuing the business in the scope of games shall display at the game site, in a visible place, a notice proclaiming the prohibition on participation in games by persons under 18 year old. 4. Wherever doubts arise as to the age of a gaming participant, the manager of the game centre or a person authorised by them, a person selling coupons or other game of chance tickets as well as a person colleting bets is authorised to request the document confirming the identity and the age of the gaming participant. Article Subject to s. 2 through 5 hereunder, the entity pursuing the business in the scope of games shall not entrust another entity with the operations related to organisation of such games.

15 2. A company pursuing the business in the scope of number games, cash lotteries or betting may entrust another entity, under the agency contract, with the sale of coupons or other game tickets and acceptance of bets and stakes as well as with the payment (handing out) of prizes to the amount set forth in the game or betting regulations, with the exception of pursuance such operations with reference to betting organised via the Internet. 3. The operations referred to in s. 2 hereinabove can only be entrusted where: 1) the entity which is to perform the operations entrusted enjoys an impeccable reputation and notably has not been convicted of an intentional offence or intentional fiscal offence; 2) the entity which is to perform the operations entrusted shows no arrears in payment of the taxes being the income of the state budget or customs duties, social security contributions or health insurance contributions; 3) in respect of the entity which is to perform the activities entrusted no reasonable objections prevail relating to the security of the state, public order or safety of economic interests of the state; 4) the initial share capital, the funds or other assets earmarked for performing operations entrusted do not originate from illegal or undisclosed sources. 4. (13) For the legal entities and non-incorporated entities without legal personality, the requirements set forth in s. 3 ss. 1 and 3 hereinabove shall apply to shareholders (partners) accordingly representing at least one-tenth of the initial share capital as well as members of the management board, supervisory board or audit committee or managers and representatives of a given entity accordingly. 5. An agent shall not commission another entity to perform the duties set forth in the agency contract. 6. The Minister in Charge of the Public Finance may at any time verify that the requirements set forth in s. 3 hereinabove are satisfied, and notably may request the agent to submit the documents confirming satisfaction thereof in due time. 7. If the agent fails to satisfy the requirements set forth in s. 3 hereinabove or fails to submit the documents referred to in s. 6 hereinabove at the request of the Minister in Charge of the Public Finance, the entity pursuing the business in the scope of number games, cash lotteries or betting shall terminate the agency contract forthwith. Article It shall be forbidden to advertise or promote cylindrical games, card games, dice games, betting or games on gaming machines. 2. It shall be forbidden to communicate sponsoring activities by the entity pursuing the business in the scope of cylindrical games, card games, dice games, betting or games on machine games. 3. The entity pursuing the business in the scope of acceptance of bets only or this business coupled with another business not subject to advertising-, promotion- or sponsoring communication-related restrictions is allowed to communicate sponsoring activities only by presenting the information providing for the name of or another designation individualising the sponsor. 4. The prohibitions set forth in s. 1 and 2 hereinabove shall apply to natural persons, legal entities or non-incorporated legal entities without legal personality that commission or perform the operations referred to in s. 1 and 2 hereinabove, place advertisements or communication, or profit therefrom. 5. The prohibitions set forth in s. 1 and 2 hereinabove shall not include advertising or promotion business pursued inside the casino or the bet making point, or entity name, business logo or the name of conducted economic operations designation installed outside the building or the site where the casino or the bet making point is located. 6. Advertising of cylindrical games, card games, dice games, betting and games on gaming machines shall be construed as public distribution of trademarks or graphical symbols and other related designations, and also of names and graphical symbols of the entities pursuing the business in the scope of cylindrical games, card games, dice games, betting and games

16 on gaming machines as well as the information about the places where such games are organised or bets are made and related participation options. 7. Promotion of cylindrical games, card games, dice games, betting and games on gaming machines shall be construed as public presentation of those games or betting, handing out of related accessories, handing over of chips/ tokens or game ticket, or their sale at public places, and also other forms of public encouragement to participate in the games or betting, or convincing of their advantages or encouraging to enter a casino or a bet making point. 8. Advertising and promotion of cylindrical games, card games, dice games, betting and games on gaming machines shall be also construed as advertising and promotion of goods and services whose name, trademark, graphical shape or packaging make use of the resemblance to or are equivalent to the designation of cylindrical games, card games, dice games, betting and games on machine games, casinos or bet making points, or the company, name or designation of the entity pursuing the business in the scope of cylindrical games, card games, dice games, betting and games on gaming machines. 9. Advertising and promotion of cylindrical games, card games, dice games, betting and games on gaming machines shall be also construed as advertising and promotion of the entities whose advertising image uses the resemblance to or is equivalent to the designation of cylindrical games, card games, dice games, betting and games on machine games, casinos or bet making points, or the company, name or designation of the entity pursuing the business in the scope of cylindrical games, card games, dice games, betting and games on gaming machines or another symbol bearing objective reference to such designations. 10. Sponsoring shall be construed as direct or indirect financing or co-financing of the business of natural persons, legal entities or non-incorporated entities without legal personality in order to popularise, establish or build up the name of cylindrical games, card games, dice games, betting and games on gaming machine, entities pursuing the business in the scope of such games or betting or another designation, whereby the entity pursuing the business in the scope of such games or betting or their business is individualised in exchange for a sponsoring communication. 11. A sponsoring communication shall be construed as presentation of the information providing for the name or another designation individualising the sponsor on the opportunity of sponsoring. Article 29a 1. It shall be forbidden to organise gaming via the Internet. 2. It shall be forbidden to participate in gaming organised via the Internet. 3. The prohibitions set out in s. 1 and 2 hereinabove do not apply to the organisation of betting via the Internet under the permit granted. Article It shall be forbidden to organise poker games in casinos where participants play with one another, save for organising poker tournaments based on the permit granted. 2. Granting of a permit to organise a poker tournament shall be subject to participation of at least 10 players in the tournament. 3. The entity organising a poker tournament shall present the authority granting the permit thereto within 25 days of the month following the month during which the tournament was completed with a detailed report of tournament winners and account for the tax on games. Article It shall be forbidden to make or accept bets concerning the results of number games. 2. The entity holding or applying for a betting operating permit or for amending of the terms and conditions thereof, concerning the results of a sports competition where people or animals are competitors, shall obtain the consent of the local competition organisers to take reference to the competition s results.

17 Chapter 5 Licences, Permits and Notifications Article A casino operating licence shall be granted by the Minister in Charge of the Public Finance. 2. Cash bingo hall operating permits, betting operating permits and permits to organise a poker tournament shall be granted by the Minister in Charge of the Public Finance. 3. The permits to organise raffle lotteries, audiotele lotteries, raffle bingo or promotion lotteries to be organised within the territorial jurisdiction of one competent director of the customs chamber shall be granted by the director of the customs chamber within whose territorial jurisdiction those games are organised and conducted. 3a. The notifications of raffle lotteries or raffle bingo referred to in Article 7 s. 1a or 1b hereinabove to be organised within the territorial jurisdiction of one competent head of the customs office shall be filed to the head of the customs office within whose territorial jurisdiction those games are organised and conducted. 4. (14) The permits to organise raffle lotteries, audiotele lotteries, raffle bingo or promotion lotteries to be organised within the territorial jurisdiction of more than one competent director of the customs chamber shall be granted by the director of the customs chamber competent for the place of residence or the registered office of the applicant, or the registered office of a branch of foreign business, or the principal place of business of a representative. Otherwise, where the application is filed by an entity that does not hold the place of residence or the registered office within the territory of the Republic of Poland and where no territorial jurisdiction of the authority may be ascertained the director of the customs chamber in Warsaw shall be the competent authority. 4a. (15) The notifications of raffle lotteries or raffle bingo referred to in Article 7 s. 1a or 1b hereinabove to be organised within the territorial jurisdiction of more than one competent head of the customs office shall be filed to the head of the customs office with the competence over the place of residence or registered office of the applicant or the registered office of a branch of foreign business. Otherwise, where the application is filed by an entity that does not hold the place of residence or the registered office within the territory of the Republic of Poland and where no territorial jurisdiction of the authority may be determined, the Head of the First Customs Office in Warsaw shall be the competent authority. 5. Article 143 of the Tax Ordinance Act dated 29 August 1997 shall not apply to the proceedings to grant a casino operating licence. 6. The provisions of the Law on Freedom of Conducting Business dated 2 July 2004 (Journal of Laws from 2015 No. 584) shall not apply to the proceedings to grant, refuse to grant, amend or cancel a casino operating licence. 7. The Minister in Charge of the Public Finance shall define by way of a regulation the territorial jurisdictions of directors of customs chambers to grant permits to organise raffle lotteries, audiotele lotteries, raffle bingo or promotion lotteries, considering the need of efficient task execution. 8. The Minister in Charge of the Public Finance shall define by way of a regulation the territorial jurisdictions of heads of customs offices to accept the notifications of organisation of raffle lotteries or raffle bingo or promotion lotteries referred to in Article 7 s. 1a or 1b, considering the need of efficient task execution. Article Where an application is filed for a licence or permit whose volume of issue is limited, the Minister in Charge of the Public Finance shall publish on the website of this minister s office the information that the application has been filed where they shall indicate the name of the entity, the subject of the application and the town concerned. 2. Where a licence or permit whose volume of issue is limited is requested by more than one entity satisfying the requirements set forth herein, the Minister in Charge of the Public Finance shall announce and conduct a tender procedure.

18 3. To conduct the tender procedure, the Minister in Charge of the Public Finance shall appoint a tender commission consisting of at least 3 persons from among the employees of this minister s office or customs officers doing service at this office. 4. The Minister in Charge of the Public Finance shall declare the tender procedure null and void by way of a decision, if the provisions of law or the public interest were seriously violated. 5. The Minister in Charge of the Public Finance shall define by way of a regulation the specific terms and conditions of the tender procedure, notably considering that: 1) the manner of tender announcement should ensure proper notification of the entities concerned; 2) the terms and conditions of tender participation should not exclude therefrom the entities satisfying the requirements conditioning obtainment of a licence or permit; 3) the bid assessment should be impartial and transparent, and should not discriminate against any bidder. Article 34 (16) 1. Only the entities which demonstrate that: 1) their capital originates from legal sources; 2) they do not have arrears in payment of the taxes being the income of the state budget or customs duties; 3) they do not have arrears in payment of social security contributions or health insurance contributions can apply for a licence or permit. 2. Provisions of s. 1 hereinabove shall apply accordingly to the entities that hold no registered office or place of residence within the territory of the Republic of Poland. Article 34a (17) 1. A license or permit to pursue business in the scope referred to in Article 6 s. 1-3 or Article 7 s. 2 hereinabove can only be applied for by the companies which demonstrate the compliance of the company's business operations with the relevant provisions: 1) governing the prevention of money laundering and financing terrorism; 2) regarding the keeping of accounts. 2. Provisions of s. 1 hereinabove shall apply accordingly to the entities that hold no registered office or place of residence within the territory of the Republic of Poland. Article 35 The application for a casino operating licence shall provide for: 1) (18) for a company that holds the registered office within the territory of the Republic of Poland a copy of the articles of association or charter of the company, both notarial deeds, and a valid copy of the National Court Register document; 1a) (19) for a company referred to in Article 7a s. 1 - a copy of the articles of association or charter of the company, and: a) a valid copy of the relevant business register document from the country where the registered office of the company is located and a copy of the agreement with the representative, or b) a valid copy of the National Court Register document for the branch of the company; 2) designation of stakes or shares by names along with their face value; 3) information about the current and past legal status and the financial standing; 4) (20) personal data (names, surnames, citizenship, place of residence, type and series of the identity document and the information about education and professional experience) of the shareholders (partners) being natural persons and representing at least one tenth of the initial share capital of the company, members of the management board, supervisory board and audit committee as well as the persons to become casino managers; for commercial companies being shareholders (partners) additionally, the information about their current and past legal status and the financial standing;

19 5) description of the geographical location of the building or site where the casino is to be established; designation of its dimensions, including the building layout; 6) a copy of title deeds to the building (premises) or the agreement whereunder the building (premises) for the games to be organised are commissioned for service; 7) planned business commencement date; 8) planned type and number of games along with the information about their planned rollout; 9) estimated headcount, along with job positions and planned terms of employment of the person to become the casino manager; 10) description of the casino arrangement and operation and notably of the principles of storing and recording the capital for games of chance and games on machine games; 11) a feasibility study providing at least for the investment and its projected profitability; 12) draft game regulations; 13) a guest registration system design; 14) a proposal of the terms and conditions for making the security deposit referred to in Article 63; 15) a positive advice on the casino location by the commune council; 16) documents confirming that the capital originates from legal sources, and notably: a) (21) for a shareholder being a natural person and representing at least one-tenth of the initial share capital of the company a certificate issued by a competent head of the tax office stating the stake or share take-up from disclosed income sources, b) for shareholders being legal entities a financial report developed under separate regulations; 17) valid certificates of clearance of taxes being the income of the state budget and of clearance of social security contributions and health insurance contributions; 18) (22) declarations by shareholders (partners) holding stake (shares) in the value exceeding one-tenth of the initial share capital of the company or members of the management board, supervisory board and audit committee stating that no proceedings are pending against them before the justice authorities of the European Union Member State or Member State of the European Free Trade Association (EFTA) - a party to the Agreement on the European Economic Area, concerning the offences relative to money laundering and financing terrorism; 19) (23) valid certificates stating that the shareholders (partners) representing at least one-tenth of the initial share capital of the company as well as members of the management board, supervisory board and audit committee have not been convicted of an intentional offence or intentional fiscal offence within the territory of the European Union Member State. 20) (24) documents issued by the competent authorities confirming compliance of business operations pursued by the company with relevant provisions governing the prevention of money laundering and financing terrorism, or where the legislation fails to provide for the issue of such a document - a statement by the company confirming compliance of business operations pursued by the company with relevant provisions governing the prevention of money laundering and financing terrorism; 21) (25) financial accounts for the last financial year along with the expert opinion pronounced by the auditor, and in the case of start-up companies - a statement confirming compliance of business operations pursued by the company with accounting provisions; 22) (26) in the case of a company referred to in Article 7a. s.1 hereinabove the document in evidence of pursuance of business referred to in Article 6 s. 1, in another European Union Member State or a Member State of the European Free Trade Association (EFTA) a party to the Agreement on the European Economic Area.

20 Article 36 The application for a cash bingo hall operating permit or a betting operating permit shall provide for: 1) (27) for a company that holds the registered office within the territory of the Republic of Poland a copy of the articles of association or charter of the company, both notarial deeds, and a valid copy of the National Court Register document; 1a) (28) for a company referred to in Article 7a s. 1 hereinabove - a copy of the articles of association or charter of the company, and: a) a valid copy of the relevant business register document from the country where the registered office of the company is located and a copy of the agreement with the representative; or b) a valid copy of the National Court Register document for the branch of the company; 2) designation of stakes or shares by names along with their face value; 3) information about the current and past legal status and the financial standing; 4) (29) personal data (names, surnames, citizenship, place of residence, type and series of the identity document and the information about education and professional experience) of the shareholders (partners) being natural persons and representing at least one-tenth of the initial share capital of the company, members of the management board, supervisory board and audit committee as well as the persons to become casino managers; for commercial companies being shareholders additionally, the information about their current and past legal status and the financial standing; 5) description of the geographical location of the building or site where the cash bingo hall is to be placed; designation of its dimensions, including the building layout; 6) a copy of title deeds to the building (premises) or the agreement whereunder the building (premises) for the cash bingo games to be organised are commissioned for service; for a bet making point the consent to using the building (premises) by the building (premises) administrator; 7) planned business commencement date; 8) for betting planned type and number of bets along with the information whether the bets will be made via the Internet; 8a) for betting arranged via the Internet: a) the address and technical documentation of the website that will be operated for arranging bets, b) draft rules to verify the age of 18 by the participants of bets, c) the expert opinion on the game tickets confirming their protection against unauthorized access and an opportunity of verification of their authenticity, d) the rules for the storage and recording of the capital sources, 9) estimated headcount, along with job positions; 10) description of the cash bingo hall or betting point arrangement and operation and notably of the principles of storing and recording the capital for games of chance and games on gaming machines; 11) a feasibility study providing at least for the investment and its projected profitability; 12) draft game or betting regulations; 12a) a guest registration system design for a cash bingo hall; 13) draft terms and conditions of placing a security deposit referred to in Article 63; 14) for betting a consent of the local competition organisers to take reference to the competition s results; 15) for a cash bingo hall a positive advice on the cash bingo hall location by the commune council; 16) documents confirming that the capital originates from legal sources, and notably: