Enforcement: How hard does the regulator enforce?

The 15 March 2026 large-taxpayer filing deadline passed for foreign betting and casino platforms to comply with the new three percent digital tax established under the 2026 Finance Law. This is a fiscal-enforcement checkpoint rather than a gambling-licensing enforcement action, and it establishes the first observable compliance cadence under the significant-economic-presence tax regime introduced. The instrument behind this checkpoint is the Finance Law itself, administered through the Directorate General of Taxes rather than through the Ministry of Territorial Administration or the gaming regulator, so it runs on a separate track from the standing licensing gateway. No gambling-licensing enforcement action, revocation, or sanction was identified; the enforcement signal here is specifically about a dated fiscal-compliance deadline having passed for offshore digital gambling platforms, marking the point at which the new tax obligation moved from statutory text into an active, observable administrative cadence.