CIRCULAR

GUIDING A NUMBER OF ARTICLES SPECIFIED IN GOVERNMENT’S DECREE NO. 86/2013/ND-CP DATED JULY 29, 2013 ON THE BUSINESS OF PRIZE-WINNING ELECTRONIC GAMES FOR FOREIGNERS

Pursuant to the Government’s Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of Director of Department of Finance of Banks and Financial Institutions;

The Minister of Finance promulgate Circular guiding a number of articles specified in Government’s Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners.

Chapter 1

GENERAL PROVISIONS

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This Circular guides a number of articles specified in Government’s Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners (hereinafter abbreviated to Decree No. 86/2013/ND-CP).

Article 2. Subjects of application

1. Enterprises engaged in the business of prize-winning electronic games for foreigners.

2. Persons eligible for playing these games and persons permitted to enter facilities for doing the business of prize-winning electronic games for foreigners in accordance with law.

3. Enterprises producing and supplying machines, equipment of prize-winning electronic game machines and independent accreditation organizations of prize-winning electronic game machines when supplying the machines, equipment of prize-winning electronic game machines and service of accreditation of prize-winning electronic game machines as prescribed in this Circular.

4. State management agencies with the functions related to the licensing, management, supervision, examination, inspection and sanction of administrative violations in activities of the business of prize-winning electronic games for foreigners.

5. Other organizations and individuals related to the business of prize-winning electronic games for foreigners.

Chapter 2

ORGANIZATION OF PRIZE-WINNING ELECTRONIC GAME BUSINESS

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1. An enterprise engaged in the business of prize-winning electronic games (below referred to as enterprises) shall arrange business facility in prize-winning electronic games in accordance with Article 5 of Decree No. 86/2013/ND-CP.

2. Enterprises must have electronic equipment and cameras for constant monitoring and surveillance of all activities in the facility (24/24h), in which enterprises must ensure for monitoring at the following basic positions:

a) Gates of business facility;

b) Area of prize-winning electronic game machines for the assurance to monitor activities of players at each prize-winning electronic game machine;

c) Area for counter cashier, tally of cash, tokens, and storage of equipment containing cash and tokens.

3. Images at positions specified at Clause 2 this Article must be fully stored in the minimum duration of thirty (30) days from the day of recording. In necessary case, time of storage may be prolonged at the request of competent state management agencies.

4. Enterprises must elaborate the regulation on security supervision and monitoring for business facility, in which clearly stipulate the zone for security supervision and monitoring, the zone for storage of dossiers and images, persons who are permitted to go in and out the zone for security supervision and monitoring.

5. Enterprises are responsible for supply of regulations, documents, dossiers, and images to competent state management agencies during the course of implementation of management, supervision, check and inspection.

Article 4. Logbook of persons who go in and out business facility

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2. Logbook used to control persons who are permitted to play at business facility as prescribed in Article 9 of Decree No. 86/2013/ND-CP must include the following basic content:

a) Electronic card code (if any);

b) Full name;

c) Passport number or laissez-passer which is still valid;

d) Nationality;

dd) Identification picture (in case of being issued electronic card);

e) Time of going out and in business facility;

g) Other information related to the control of players at the management request of enterprises.

3. Logbook used to control persons who are permitted to go out and in business facility as prescribed at Clause 2 and Clause 3 Article 11 of Decree No. 86/2013/ND-CP must include the following basic content:

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b) Position, titles of the assigned job at business facility;

c) The working time at business facility;

d) Other information related to the control of persons who are permitted to go out and in business facility at the management request of enterprises.

Article 5. Quantity, categories of machines and types of prize-winning electronic games

1. The maximum quantity of prize-winning electronic game machines which an enterprise is permitted to do business shall be stated in certificate of eligibility for business granted by the Ministry of Finance. Enterprises are entitled to decide quantity of prize-winning electronic game machines which are used practically for business but they are not permitted to have in excess of the maximum quantity of prize-winning electronic game machines as stated in certificate of eligibility for business.

2. Based on actual quantity of prize-winning electronic game machines which are used for business organization by enterprises, enterprises are entitled to select categories of machines, types of prize-winning electronic games as prescribed in Annex No. 1 promulgated together with this Circular.

3. Within five (05) working days, after enterprises begin organization of the business of prize-winning electronic games, enterprises shall report in writing to the Ministry of Finance, Department of Finance, Department of Culture, Sport and Tourism, and local Department of Taxation about quantity, categories of machines, types of prize-winning electronic games and rate of prize-winning electronic game machines which are used practically in the business for monitoring and management.

4. During business, enterprises are entitles to change quantity, categories of machines, types of prize-winning electronic games and rate of prize-winning electronic game machines which are used practically but they must ensure compliance with provisions on quantity, categories of machines, types of prize-winning electronic games and rate of prize-winning electronic game machines which are used practically specified in this Circular and certificate of eligibility for business.

Case of changing quantity, categories of machines, types of prize-winning electronic games and rate of prize-winning electronic game machines which are used practically, within five (05) working days, after changing quantity, categories of machines, types of prize-winning electronic games and rate of prize-winning electronic game machines which are used practically, enterprises are responsible for report in writing to the Ministry of Finance, Department of Finance, Department of Culture, Sport and Tourism, and local Department of Taxation for monitoring and management.

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1. Tokens used to replace cash in prize-winning electronic game business facility of enterprises may be presented under the following forms:

a) Coin;

b) Card, slip;

c) Convertible point;

d) Other forms to replace cash prescribed by enterprises.

2. Tokens as prescribed at points a, and b Clause 1 this Article must have the following basic information:

a) Name or logo of enterprise;

b) Code, sign of token;

c) Face value of token;

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dd) Other contents at the management request of enterprise.

3. Within five (05) working days, before bring tokens into the business, enterprises must register the form, model, quantity, categories of tokens with Department of Finance and taxation agency directly managing in locality for monitoring and management.

4. Enterprises are entitled to pause use of tokens registered with state management agencies as prescribed at Clause 3 this Article under their management demand. Before time of pausing use of token, not less than five (05) working days, and enterprises must notify in writing to these agencies. Content of notice must clearly state time of pausing use of tokens, reason of pausing use of tokens, tentative time of continuing use again. Case of changing time of continuing use of token again, enterprises must notify these agencies in writing.

5. Enterprises must make logbook to manage tokens, including the following basic contents:

a) Form of token;

b) Quantity, categories of tokens which enterprise has bought, re-exported or destroyed, in which specifying each face value and currency kind, day of purchase, re-export or destruction, name of producer, supplier (if any) for tokens prescribed in point a, and point b clause 1 this Article;

c) Other contents at the management request of enterprise.

6. The purchase, re-export or destruction of tokens shall comply with Article 14 of Decree No. 86/2013/ND-CP, Article 8 of this Circular and relevant laws.

Article 7. Management of reserve equipment of prize-winning electronic game machines

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2. Reserve equipment of prize-winning electronic game machines which an enterprise is permitted to buy includes:

a) Screen;

b) System of receipt of cash, tokens;

c) System of paying prizes;

d) System of storage;

dd) Boards.

3. Quantity of each reserve equipment at clause 2 this article does not exceed 10% of total equipment of same category of prize-winning electronic game machines which an enterprise is using practical for its business.

4. Reserve equipment of prize-winning electronic game machines specified at Clause 2 this Article must be 100% new equipment, originated from producers and suppliers of prize-winning electronic game machines as prescribed in this Circular.

5. Enterprises must make logbook to manage each reserve device of prize-winning electronic game machines, including the following basic contents:

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b) Day of purchase, re-export or destruction;

c) Name of producer, supplier;

d) Sign (series number) of equipment (if any);

dd) Production year;

e) Expiry year (if any);

g) Day of putting into use for each device;

h) Reason of putting into use.

6. When putting reserve equipment of prize-winning electronic game machines into replacement, enterprises must make a written record clearly stating machines having replaced equipment, replaced equipment and reason of replacement.

7. Replacement of reserve equipment must ensure the following basic principles:

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b) Do not increase quantity of machines, categories of machines, types of prize-winning electronic games which have been licensed for business.

Article 8. The process of and procedures for destruction of machines and equipment of prize-winning electronic game machines and tokens

1. Destruction of machines, equipment of prize-winning electronic game machines and tokens shall comply with Clause 4 and Clause 5 Article 14 of Decree No. 86/2013/ND-CP and provisions in this Circular.

2. The process of and procedures for destruction of equipment of prize-winning electronic game machines and tokens:

a) Enterprise which wishes destruction shall send a document to Department of Finance, Department of Culture, Sport and Tourism, taxation agency directly managing in locality to notify about the destruction plan and suggest the aforesaid agencies to appoint representatives to participate in supervision and conformation of destruction;

b) Within seven (07) working days, after receiving document of enterprise, agencies stated at point a this clause must send document to enterprise in which confirm the appointment of their representative to participate in supervision of destruction. Enterprises are permitted to conduct destruction if there is at least one (01) representative of aforesaid agencies participating in supervision of destruction;

c) Within seven (07) working days, after receiving written confirmation of relevant agencies, enterprise shall notify representatives of these agencies specially about the time and location of destruction, quantity, categories of machines, equipment of prize-winning electronic game machines and tokens which are expected to be destroyed, measures of destruction and organization of destruction according to the notified content;

d) At the end of destruction, parties joining in destruction shall conduct make written record to confirm the destruction according to the set form in Annex No. 2 promulgated together with this Circular.

Article 9. Producers, suppliers of prize-winning electronic game machines and independent accreditation organizations of prize-winning electronic game machines

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2. When enterprises buy prize-winning electronic game machines or do procedures for accreditation of prize-winning electronic game machines, they must request producers, suppliers of prize-winning electronic game machines or independent accreditation organizations of prize-winning electronic game machines to supply fully documents to prove the eligibility as prescribed at Clause 1 this Article. These documents must be notarized, certified or consular legalized by competent agencies. Enterprises shall save these documents in serve of check, inspection of state management agencies.

Article 10. Technical conditions of prize-winning electronic game machines

1. Prize-winning electronic game machines must ensure the following basic technical conditions:

a) To be designed and manufactured to ensure for the prize-winning electronic games to be happened honestly, objectively, safely, sustainably and able to check when competent state management agencies conduct tasks of check and inspection as prescribed in Decree No. 86/2013/ND-CP;

b) There are guides describing in details technical characteristics of hardware, software, peripherals, way of operating machine, maintenance, repair, way to replace, fix broken parts.

2. Hardware of prize-winning electronic game machines must ensure the following basic technical conditions:

a) The body part of prize-winning electronic game machines must be steady to prevent all illegal interference from the outside. On the body part of machine must have stamp attached outside by the producer, clearly stating the following basic information: Nam of producer, supplier, sign (series number) of machine, production date and expiry date (if any);

b) System of receipt of cash, tokens must be ensured to accept only kinds of cash prescribed by enterprises, tokens of enterprises and prevent from the outer impacts;

c) System of paying prizes to players must be put in prize-winning electronic game machines, ensure to prevent from the outer impacts;

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dd) Boards of prize-winning electronic game machines must be designed and operate in accordance with guides of producers, each board must have name or be numbered, changes must be recorded in dossier and ensure not affect to general operation of machine;

e) Mechanical equipment which is used to control prize-winning electronic games must be ensured to not affect to other parts in prize-winning electronic game machines.

3. Software of prize-winning electronic game machines must ensure the following basic technical conditions:

a) Software programs to check status of machines must have ability to detect, analyze and put out measures fast to handle incidents arising;

b) Measurement software program must have function to operate and manage technical electronic clock aiming to store, show and update information;

c) Software program that operate under random selection mechanism must ensure selection of game result in an independent manner, not predetermined and not create elements in order to be able to guess result of games;

d) Software program for control of course of restoring operation of prize-winning electronic game machines must have ability to restore and keep intact the operational status of prize-winning electronic game machines before operation of machines is interrupted, must have ability to detect all changes since operation of machine is interrupted;

dd) Rate of paying prize fixed for Slot machine will be 90% (included the accumulated prize) and programmed in machine. In case where enterprises change rate of paying prize, it must be not lower than the minimum rate of paying prize under regulations, enterprises must do procedures for re-check before putting machine into use and must specify rate of paying prize in Rules of games;

e) Prize-winning electronic game machines must allow check of software at business facility as required by competent state management agencies;

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4. Peripherals or prize-winning electronic game machines must ensure the following basic technical conditions:

a) Screen of prize-winning electronic game machines must have ability of scratch resistant, no secret functional keys or not written in guides which may affect to games;

b) Joint cables, sockets must be easy for identification, designed for technicians to be convenient in repair and able to prevent the access from outside;

c) System of power switches have the off button and on button written clearly and laid in positions where players are restrained in switching off/on arbitrarily.

Article 11. Regulation on resolving disputes in business facility

1. Enterprises must elaborate Regulation on resolving disputes among players with each other, between players and enterprises in business facility. Regulation on resolving disputes must have the following basic contents:

a) Cases in which disputes are settled under the regulation on resolving disputes;

b) The process of and procedures for resolving disputes, in which specify: Dossier of requesting for settlement of disputes, division of receiving dossiers, duration for settling disputes by enterprises and competency to decide on settling disputes;

c) Specific responsibilities of parties during the course of resolving disputes;

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2. Enterprises must list and issue leaflets to publicize Regulation on resolving disputes at their business facilities.

3. Relevant parties shall implement in accordance with Regulation on resolving disputes in business facility. If one of parties does not agree result of resolving disputes, parties may conduct procedures to sue at Court for settlement as prescribed by civil law of Vietnam.

Chapter III

DOSSIERS, PROCESS OF AND PROCEDURES FOR GRANT OF CERTIFICATE OF ELIGIBILITY FOR THE BUSINESS OF PRIZE-WINNING ELECTRONIC GAMES

Article 12. Dossiers, process of and procedures for grant of certificate of eligibility for the business

1. Enterprises satisfying fully conditions specified at Article 19 of Decree No. 86/2013/ND-CP shall be considered for grant of certificate of eligibility for the business. Dossier, process of, procedures for and content of appraisal to consider for grant of certificate of eligibility for the business as prescribed in Article 20 and Article 21 of Decree No. 86/2013/ND-CP, in which application for certificate of eligibility for the business is made according to the set form in annex No. 03 promulgated together with this Circular.

2. When consider grant of certificate of eligibility for the business for enterprises specified at Clause 1 this Article, the Ministry of Finance shall base on total of accommodation rooms at tourist accommodation establishments available for the business to determine quantity of prize-winning electronic game machines as prescribed at Clause 1 Article 7 of Decree No. 86/2013/ND-CP.

3. Enterprises that are organizing activities of the business of prize-winning electronic games as prescribed at Clause 1 Article 51 of Decree No. 86/2013/ND-CP must do procedures for grant of certificate of eligibility for the business. Dossier to request for grant of certificate of eligibility for the business includes:

a) Application for grant of certificate of eligibility for the business made according to the set form in annex No. 03 promulgated together with this Circular;

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c) Dossiers specified at clauses 3, 5, 6, 7, 8 and 10 Article 20 of Decree No. 86/2013/ND-CP. Especially for enterprises which have no tourist accommodation establishments, it is not required to submit dossier specified at clause 3 Article 20 of Decree No. 86/2013/ND-CP;

d) Business plan, including the following principal contents:

- Situation of business in prize-winning electronic games before time of submitting dossier of request for grant of certificate of eligibility for the business, including: Maximum quantity of prize-winning electronic game machines permitted using for business, information of business facility (location, area), quantity, categories of machines, types of prize-winning electronic games which are used practically for the business, result of prize-winning electronic game business of enterprise for three (03) latest years till time of submitting dossier of request for grant of certificate of eligibility for the business (turnover, cost, profit and payments to state budget);

- Tentative business plan in future, including: Quantity, categories of machines, types of prize-winning electronic games proposed for further business, expected turnover, cost, profit, tentative demand of collection and payment in foreign currency, solutions to ensure security, order, social safety for the business facility, operational duration and implementation plan.

4. The process of and procedures for grant of certificate of eligibility for the business to enterprises specified at Clause 3 this Article shall comply with clauses 1, 2 and 3 Article 21 of Decree No. 86/2013/ND-CP.

5. The Ministry of Finance shall assume the prime responsibility for, and coordinate with relevant agencies including: the Ministry of Planning and Investment, The Ministry of Culture, Sports and Tourism, the Ministry of Public Security, the State bank of Vietnam and provincial/municipal People’s Committees where enterprises organize the business of prize-winning electronic games in appraising dossier of request for certificate of eligibility for the business to enterprises specified in Clause 3 this Article in accordance with conditions specified at Clause 1 Article 51 of Decree No. 86/2013/ND-CP.

6. The Ministry of Finance shall grant certificates of eligibility for the business of prize-winning electronic games according to the set form in Annex No. 05 promulgated together with this Circular.

Article 13. Dossiers, process of and procedures for re-grant of certificate of eligibility for the business

1. Dossier to request for re-grant of certificate of eligibility for the business in cases specified in Clause 1 Article 23 of Decree No. 86/2013/ND-CP includes:

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b) Authenticated copy of investment certificate or enterprise registration certificate that is granted by competent state management agencies and valid;

c) Authenticated copy of certificate of eligibility for business of enterprise which has been lost damaged (if any).

2. The process of and procedures for re-grant of certificate of eligibility for the business

Within fifty (15) working days, after receiving valid dossier of enterprise as prescribed in Clause 1 this Article, the Ministry of Finance shall re-grant certificate of eligibility for the business to enterprise as prescribed at Clause 1 Article 23 of Decree No. 86/2013/ND-CP.

3. Duration of the re-granted certificate of eligibility for the business shall be the remaining operational duration specified in certificate of eligibility for the business which has been granted, re-granted or re-adjusted at the latest time.

Article 14. Dossiers, process of and procedures for adjustment of certificate of eligibility for the business

1. Dossier to request for adjustment of certificate of eligibility for the business in cases specified in Clause 2 Article 23 of Decree No. 86/2013/ND-CP includes:

a) Application of adjusting certificate of eligibility for the business made according to the set form in Annex No. 04 promulgated together with this Circular;

b) Authenticated copy of investment certificate or enterprise registration certificate that is granted by competent state management agencies and valid;

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d) Documents to prove content of adjustment of certificate of eligibility for the business in accordance with Clause 2 Article 23 of Decree No. 86/2013/ND-CP and relevant law.

2. Process of and procedures for adjustment of certificate of eligibility for the business

Within thirty (30) working days, after receiving full and valid dossier of enterprise as prescribed in Clause 1 this Article, the Ministry of Finance shall grant a modified certificate of eligibility for the business to enterprise as prescribed at Clause 2 Article 23 of Decree No. 86/2013/ND-CP.

3. Duration of the modified certificate of eligibility for the business shall be the remaining operational duration specified in certificate of eligibility for the business which has been granted, re-granted or re-adjusted at the latest time.

Article 15. Dossiers, process of and procedures for extension of certificate of eligibility for the business

1. Dossier to request for extension of certificate of eligibility for the business in cases specified in Clause 3 Article 23 of Decree No. 86/2013/ND-CP includes:

a) Application of extension of certificate of eligibility for the business made according to the set form in Annex No. 04 promulgated together with this Circular;

b) Authenticated copy of certificate of eligibility for the business shall be valid within six (06) months minimally before the application of extension of certificate of eligibility for the business is made;

c) Dossiers specified at clauses 2, 3, 4, 5, 6, 7, 8 and 10 Article 20 of Decree No. 86/2013/ND-CP;

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dd) Business plan, including the following principal contents:

- Situation of business in prize-winning electronic games before time of submitting dossier of request for extension of certificate of eligibility for the business, including: Maximum quantity of prize-winning electronic game machines permitted using for business, information of business facility (location, area), quantity, categories of machines, types of prize-winning electronic games which are used practically for the business, result of prize-winning electronic game business of enterprise for three (03) latest years till time of submitting dossier of request for extension of certificate of eligibility for the business (turnover, cost, profit and payments to state budget) and situation of compliance with legislations involving prize-winning electronic games during the course of business;

- Tentative business plan in the future, including: Quantity, categories of machines, types of prize-winning electronic games proposed for business license, expected turnover, cost, profit, tentative demand of collection and payment in foreign currency, solutions to ensure security, order and social safety for the business facility, proposed extension duration, implementation plan and commitments of enterprises to comply with legislations involving the business of prize-winning electronic games in the future.

2. The process of and procedures for extension of certificate of eligibility for the business shall comply with clauses 1, 2 and 3 Article 21 of Decree No. 86/2013/ND-CP.

3. The Ministry of Finance shall assume the prime responsibility for, and coordinate with relevant agencies including: the Ministry of Planning and Investment, The Ministry of Culture, Sports and Tourism, the Ministry of Public Security, the State bank of Vietnam and provincial/municipal People’s Committees where enterprises organize the business of prize-winning electronic games in appraising dossier in accordance with conditions specified at point b Clause 3 Article 23 of Decree No. 86/2013/ND-CP.

Article 16. Fee for grant, re-grant, adjustment and extension of certificate of eligibility for the business

1. Fees for grant, extension of certificate of eligibility for the business in accordance with Decree No. 86/2013/ND-CP and this Circular shall be Vietnam dong 150,000,000.

2. Fees for re-grant, adjustment of certificate of eligibility for the business in accordance with Decree No. 86/2013/ND-CP and this Circular shall be Vietnam dong 20,000,000.

3. Fees for grant, re-grant, adjustment and extension of certificate of eligibility for the business as prescribed at Clauses 1 and 2 this Article are revenues of state budget.

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5. After receiving notice of the Ministry of Finance, enterprises shall remit fees in state budget according to the current State budget contents, at State Treasuries and send 01 sheet of state budget remittance paper to the Ministry of Finance. Enterprises shall be granted, re-granted, adjusted or extended certificate of eligibility for the business only after they have remitted fees into state budget.

Chapter IV

FINANCIAL MANAGEMENT, REGULATIONS ON ACCOUNTING, AUDIT AND REPORTING REGIME

Article 17. The principles in accounting and managing turnover and cost

1. Enterprises doing business in prize-winning electronic games must account separately turnover, cost and profit involving the business of prize-winning electronic games and these indices must be monitored separately on the system of accounting books and financial statements.

2. If turnovers and costs involving the business of prize-winning electronic games are associated with other business activities of an enterprise, it must allocate these turnovers and costs according to the rate on total turnovers and costs for general business activities and must register with taxation agency directly managing it.

3. Enterprises shall account turnovers and costs in line with regulations on accounting and guide in this Circular.

4. Determination of turnovers and costs for declaration and calculation of payable taxes for the business of prize-winning electronic games shall comply with current legislation on tax and documents guiding implementation.

Article 18. Turnover

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1. Turnover from the business of prize-winning electronic game machines.

2. Turnover from financial operation and other income from the business of prize-winning electronic games shall comply with current regulations on accounting.

Article 19. Cost

Cost for the business of prize-winning electronic games are all costs in serve of business of prize-winning electronic games determined in accordance with law on tax, in which:

1. Cost for paying prizes are amounts which enterprise actually paid to the winners when they joining in games on prize-winning electronic game machines as prescribed in Rules of games and legislations on tax.

2. Costs for hiring managers in compliance with contracts of hiring managers but total relevant costs for hiring managers do not exceed 4% of turnover from the business of prize-winning electronic games.

3. Costs for promotion shall comply with Clause 3 Article 28 of Decree No. 86/2013/ND-CP.

Article 20. Discount

Discount by enterprises doing business in prize-winning electronic games as prescribed in Article 28 of Decree No. 86/2013/ND-CP shall implement as follows:

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2. Enterprises are entitled to reduce taxed turnover as prescribed by law on tax. Methods to determine the reduced taxes shall comply with legislations on tax.

3. Enterprises must register with the taxation agencies directly managing enterprises about contents of discount.

Article 21. Management of cash, tokens at counter cashiers and prize-winning electronic game machines

1. Enterprises must elaborate and promulgate provisions on Regulation of financial management, process of managing tokens and organize management to separate between counter cashier and prize-winning electronic game machines.

2. Enterprises are only permitted to change cash, tokens for players before they play and convert, return in cash for players at the counter cashier, and enterprises must issue invoice of converting in cash according to the set form in Annex No. 09 promulgated together with this Circular. The cashier division must monitor specifically quantity of money and tokens transacted actually in a period.

3. Enterprises must have special-used bags to contain cash and tokens. These bags must be sealed before getting out counter cashier and after getting out from prize-winning electronic game machines.

4. The opening of sealing of bags and inventory, calculation at counter cashier must be performed at a defined time as prescribed in regulation on financial management, process on management of tokens of enterprises and must be confirmed according to forms of invoices, vouchers including: Sheet of taking tokens out, sheet of receiving tokens, sheet of summing turnover, the final balance sheet of cashier specified in Annexes No. 07, 08, 10 and 11 promulgated together with this Circular.

Article 22. Regulations on accounting, audit and disclosure of financial statements

1. Enterprises implement accounting in accordance with law on accounting and current legislation on accounting.

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3. Within 90 days, after ending the annual accounting period, enterprises doing business in prize-winning electronic games must publicize financial statements as prescribed by law.

4. Enterprises implement regulation on archival of financial statements in accordance with Law on accounting. Especially for typical declaration forms as prescribed in this Circular, minimal duration for archival shall be three (03) years aiming to serve the work of check, inspection of state management agencies.

Article 23. The reporting regime

1. At the end of accounting periods (quarterly, annually), enterprises doing business in prize-winning electronic games must make and send financial statements and statistics as prescribed by law. The representatives of enterprises doing business in prize-winning electronic games shall be responsible before law for the accuracy, honesty of these reports.

2. In addition to financial statements made under law as stated at Clause 1 this Article, quarterly, at the end of year, enterprises doing business in prize-winning electronic games must make and send the following reports:

a) Report of quantity, categories of machines, and types of prize-winning electronic games made according to the set form in Annex No. 12 promulgated together with this Circular.

b) Report of purchase, use, re-export or destruction of equipment of prize-winning electronic game machines, made according to the set form in Annex No. 13 promulgated together with this Circular.

c) Report of situation of the business of prize-winning electronic games, made according to the set form in Annex No. 14 promulgated together with this Circular.

3. Time and place to send report:

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b) Reports specified at Clause 2 this Article shall be sent to the Ministry of Finance, Department of Finance, Department of Culture, Sport and Tourist, and local taxation Department within fifty (15) working days, after ending the (quarterly, annual) accounting period.

4. When the Ministry of Finance, provincial/municipal People’s Committee request for irregular reports, enterprises doing business in prize-winning electronic games must make and send reports as the request.

Chapter V

RESPONSIBILITIES OF ORGANIZATIONS

Article 24. Responsibilities of the provincial/municipal People's Committees

To be responsible for management, supervision, inspection and direction of relevant agencies in their localities in implementing the management, supervision and inspection in order to ensure business activities of prize-winning electronic games in localities to be abide fully and properly by Decree No. 86/2013/ND-CP, provisions in this Circular and relevant legislations.

Article 25. Responsibilities of Financial Departments

To be responsible for management, supervision, inspection and preside over advising and assisting the provincial/municipal People’s Committee in management, supervision and inspection over the business activities of prize-winning electronic games in localities in accordance with Decree No. 86/2013/ND-CP, provisions in this Circular and relevant legislations.

Article 26. Responsibilities of local taxation Departments

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2. To be responsible for management, check, inspection on implementation of obligations on tax and fee payments of enterprises doing business in prize-winning electronic games as prescribed by law.

Article 27. Responsibilities of producers, suppliers of prize-winning electronic game machines and independent accreditation organizations of prize-winning electronic game machines

When supplying machines, equipment of prize-winning electronic game machines and accreditation services of prize-winning electronic game machines as prescribed in this Circular, the suppliers of prize-winning electronic game machines and independent accreditation organizations of prize-winning electronic game machines shall abide by law on business of prize-winning electronic games as prescribed in Decree No. 86/2013/ND-CP, provisions in this Circular and relevant legislations.

Article 28. Responsibilities of enterprises doing business in prize-winning electronic games

1. To abide by law for the business of prize-winning electronic games in accordance with Decree No. 86/2013/ND-CP, provisions in this Circular and relevant legislations.

2. To be responsible for elaboration and promulgation of regulations and process on managing their professional operations to ensure transparence, honesty and compliance with legislations in business activities of prize-winning electronic games.

Chapter VI

ORGANIZATIONS OF IMPLEMENTATION

Article 29. Transitional provisions

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2. Within one (01) year, after this Circular takes into effect, enterprises shall, as prescribed at Clause 1 Article 51 of Decree No. 86/2013/ND-CP, re-adjust the rate of paying prizes of all prize-winning electronic game machines which are used for business to ensure the conformity with provision at point dd, Clause 3 Article 10 of this Circular and must do procedures for re-check before putting such machines into use.

Article 30. Organizations of implementation

1. This Circular takes effect on March 15, 2014.

2. In the course of implementation, any arising problems should be reported to the Ministry of Finance for consideration and settlement.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Nguyen Cong Nghiep

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LIST OF CATEGORIES OF MACHINES, TYPES OF GAMES AND RATE OF PRIZE-WINNING ELECTRONIC GAME MACHINES WHICH AREA LICENSED FOR BUSINESS
(Promulgated together with the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance)

No.

Categories of machines, and types of prize-winning electronic games

Rate of machines licensed for business / total machines which are actually used for business

Quantity of players

1

Slot machine

≤ 100%

Designed for only one (01) player

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Roulette (automatic entirely and no participation of employees)

≤ 15%

Designed for many persons to play at the same time

3

Electronic Baccarat (automatic entirely and no participation of employees)

Designed for many persons to play at the same time

4

Electronic Blackjack (automatic entirely and no participation of employees)

Designed for many persons to play at the same time

...

...

...

Sicbo or tai sai machine (automatic entirely and no participation of employees)

Designed for many persons to play at the same time

6

Horse racing and Mahjong machine (automatic entirely and no participation of employees)

Designed for many persons to play at the same time

7

Poker machine (automatic entirely and no participation of employees)

Designed for many persons to play at the same time

...

...

...

RECORD OF DESTRUCTION OF PRIZE-WINNING ELECTRONIC GAME MACHINES, TOKENS AND COMPONENTS OF PRIZE-WINNING ELECTRONIC GAME MACHINES
(Enclosed to the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
-----------------------

.............……….[place],……........ [date]

RECORD

Destruction of ………………………………….

Pursuant to the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners;

Pursuant to the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding a number of articles specified in the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners.

Today, at ………hour(s)……..on (date) ………………., at …………………

We, consisting of:

...

...

...

Representative of the agency: ……………………………………………………………..

2. Mr. (Mrs.): ……………………………. Position: ………………………

Representative of the agency: ……………………………………………………………..

3. Mr. (Mrs.): ……………………………. Position: ………………………

Representative of the agency: ……………………………………………………………..

……………….

Perform the destruction of the following equipment:

No.

List of destructed equipment

...

...

...

Sign

Manufacturer

Date of purchase

Notes

1

...

...

...

2

3

...

...

...

4

...

...

...

5

...

...

...

Method of destruction: ……………………………………………………………..

The destruction ends at ………hour(s)……..on (date) ………………………

This record is made into …….. copies, [Name of enterprise] shall keep 01 copy, each of participating agency shall keep 01 copy./.

...

...

...

REPRESENTATIVE OF AGENCY A

REPRESENTATIVE OF AGENCY B

REPRESENTATIVE OF AGENCY C

Signature and seal

(The enterprise’s legal representative or authorized representative)

...

...

...

ANNEX NO. 03

APPLICATION FOR CERTIFICATE OF ELIGIBILITY FOR THE BUSINESS OF PRIZE-WINNING ELECTRONIC GAMES
(Enclosed to the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
-----------------------

.............……….[place],……........ [date]

To: The Ministry of Finance

Pursuant to the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners;

Pursuant to the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding a number of articles specified in the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners;

We [Name of the enterprise] do submit this application to the Ministry of Finance for the issuance of Certificate of eligibility for the business of prize-winning electronic games (referred to as the Certificate of eligibility for the business) with the contents as follows:

I. The enterprise’s general information

...

...

...

- In Vietnamese;

- In foreign language (if any).

2. Form of enterprise.

3. Main office’s address.

4. Business sectors licensed by the competent authorities.

5. Number and date of issue of the Investment Certificate or Certificate of enterprise registration.

6. Charter capital.

7. The enterprise’s legal representative.

8. Rank of tourist accommodation establishment under the Decision of regulatory authorities, and total trading accommodation rooms.

...

...

...

II. Contents of the application for Certificate of eligibility for the business 

1. The maximum quantity of prize-winning electronic game machines applied for the business license.   

2. Categories of machines, and types of prize-winning electronic games expected for business.

3. Business facility and its place in the tourist accommodation establishment.

4. Expected duration of business operations.

5. Plan for the performance of business operations.

6. Other proposals of the enterprise (if any).

III. Commitment

1. We undertake to be liable for the integrity and accuracy of the contents of this application and documents enclosed.

...

...

...

Signature and seal

(The enterprise’s legal representative or authorized representative)

Enclosed documents: The enterprise shall specify all documents as regulated in Article 20 of the Government’s Decree No. 86/2013/ND-CP and Article 12 of this Circular.

ANNEX NO. 04

APPLICATION FOR RE-ISSUANCE/ ADJUSTMENT/ EXTENSION OF CERTIFICATE OF ELIGIBILITY FOR THE BUSINESS OF PRIZE-WINNING ELECTRONIC GAMES
(Enclosed to the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance)

...

...

...

.............……….[place],……........ [date]

To: The Ministry of Finance

Pursuant to the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners;

Pursuant to the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding a number of articles specified in the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners;

We [Name of the enterprise] do submit this application to the Ministry of Finance for the re-issuance/ adjustment/ extension of Certificate of eligibility for the business of prize-winning electronic games (referred to as the Certificate of eligibility for the business) with the contents as follows:

I. The enterprise’s general information

1. Enterprise’s name

- In Vietnamese;

- In foreign language (if any).

...

...

...

3. Main office’s address.

4. Business sectors licensed by the competent authorities.

5. Number and date of issue of the Investment Certificate or Certificate of enterprise registration.

6. Charter capital.

7. The enterprise’s legal representative.

8. Rank of tourist accommodation establishment under the Decision of regulatory authorities, and total trading accommodation rooms.

9. Telephone and email.

II. Contents of the issued Certificate of eligibility for the business 

1. Enterprise’s name

...

...

...

3. Number and date of issue of the Investment Certificate or Certificate of enterprise registration.

4. Number and date of issue of the issued Certificate of eligibility for the business. 

5. The maximum quantity of prize-winning electronic game machines licensed for business and the quantity of machines which are actually used for business.

6. Categories of machines and types of prize-winning electronic games licensed for business, and those actually used for business.

7. Business facility and its place in the tourist accommodation establishment.

8. Duration of business operations.

III. Reasons for the application for re-issuance/adjustment/extension of Certificate of eligibility for the business 

IV. Contents of the application for re-issuance/adjustment/extension of Certificate of eligibility for the business 

1. The maximum quantity of prize-winning electronic game machines applied for the business license.  

...

...

...

3. Business facility and its place in the tourist accommodation establishment.

4. Remaining licensed duration of business operations/ Expected duration of extension of business operations.

5. Other proposals of the enterprise (if any).

V. Commitment

1. We undertake to be liable for the integrity and accuracy of the contents of this application and documents enclosed.

2. If the Certificate of eligibility for the business is re-issued/adjusted/extended, we undertake to strictly comply with the Vietnam's laws on the business of prize-winning electronic games and provisions stated in the Certificate of eligibility for the business.

Signature and seal

...

...

...

Enclosed documents: The enterprise shall specify all documents as regulated in Article 13/ Article 14/ Article 15 of this Circular.

ANNEX NO. 05

FORM OF CERTIFICATE OF ELIGIBILITY FOR THE BUSINESS OF PRIZE-WINNING ELECTRONIC GAMES
(Enclosed to the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance)

MINISTRY OF FINANCE

...

...

...

CERTIFICATE

  OF ELIGIBILITY FOR THE BUSINESS

OF PRIZE-WINNING ELECTRONIC GAMES

...

...

...

                                                                                                No.:

                                                                                                Date:

                                                                                                Issuing authority: The Ministry of Finance

...

...

...

MINISTRY OF FINANCE
--------

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
-----------------------

No.: …./ GCN-TCDTCT

Hanoi,……………….[date]

  THE MINISTER OF FINANCE

Time of re-issuance……: made on ……………………. [date] (if any)

Time of adjustment……: made on ……………………. [date] (if any)

...

...

...

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding a number of articles specified in the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners;

Considering the application and documents for the Certificate of eligibility for the business of prize-winning electronic games submitted by [Name of the enterprise] on …………………….. [date]

DECIDES:

Article 1. This Certificate of eligibility for the business of prize-winning electronic games is granted to:

1. Enterprise’s name.

2. Address.

3. Number and date of issue of the Investment Certificate or Certificate of enterprise registration.

4. The enterprise’s legal representative.

...

...

...

1. The maximum quantity of prize-winning electronic game machines licensed for the business.

2. Categories of machines, and types of prize-winning electronic games licensed for the business.  

3. Business facility and its place in the tourist accommodation establishment.

 Article 3. Duration of business operations

[Name of the enterprise] shall be allowed to perform its business operations within [……] year(s) as of the effective date of this Certificate of eligibility for the business of prize-winning electronic games. The extension of operational duration shall comply with the laws.

Article 4. Requirements on business operations

[Name of the enterprise] must comply with the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners, the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding a number of articles specified in the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners and relevant laws.

Article 5. Effect of the Certificate of eligibility for the business of prize-winning electronic games

1. The Certificate of eligibility for the business of prize-winning electronic games shall take effect as of the signing date.  

...

...

...

MINISTER

ANNEX NO. 06

FORM OF NOTICE OF PAYMENT OF FEES FOR ISSUANCE/ RE-ISSUANCE/ ADJUSTMENT/ EXTENSION OF CERTIFICATE OF ELIGIBILITY FOR THE BUSINESS OF PRIZE-WINNING ELECTRONIC GAMES
(Enclosed to the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance)

MINISTRY OF FINANCE
------------

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
-----------------------

...

...

...

Hanoi,……………….[date]

To:

Pursuant to the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners;

Pursuant to the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding a number of articles specified in the Government's Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners;

After the consideration of the application and documents for the issuance/ re-issuance/ adjustment/ extension of the Certificate of eligibility for the business of prize-winning electronic games submitted by [Name of the enterprise] on …………………….. [date]

The Ministry of Finance hereby announces:

...

...

...

1. Amount of fees payable (VND): ……………………………

(Amount in words: ……………………………………………………………..)

The payment of fees is made under chapter …….. Clause …….. Sub-item ……

2. Location of payment: ……………………………………………………………..

3. After the payment of fees has been made as regulated, [Name of the enterprise] must send one (01) copy of the receipt of money remittance to the state budget to the Ministry of Finance before the Certificate of eligibility for the business of prize-winning electronic games is re-issued/ issued/ adjusted/ extended.

The Ministry of Finance grants this notice to [Name of the enterprise] for knowing and execution./.

MINISTER

...

...

...

ANNEX NO. 07

Name of enterprise:

Promulgated under the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance

Tax code:

Copy …. 

…………………..[date]

Sign:

Business location of prize-winning electronic games:

...

...

...

Unit:

 Face value of token    

Quantity

Amount

...

...

...

...

...

...

...

...

...

Total

Notes

...

...

...

Director

(Signature and full name)

Accountant

(Signature and full name)

(Signature and full name)

Employee in charge of managing game machine

(Signature and full name)

Controller

...

...

...

Notes:

- This sheet is made into 3 copies when taking tokens out;

- Unit stated in this sheet is the unit of currency defined in the token.

ANNEX NO. 08

Name of enterprise:

Promulgated under the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance

...

...

...

Copy …. 

…………………..[date]

Sign:

Business location of prize-winning electronic games:

Name of machine:

Unit:

 Face value of token    

Quantity

Amount

...

...

...

...

...

...

...

...

...

...

...

...

Notes

Director

(Signature and full name)

Accountant

...

...

...

Employee in charge of managing game machine

(Signature and full name)

Controller

(Signature and full name)

Notes:

- This sheet is made into 3 copies when receiving tokens;

- Unit stated in this sheet is the unit of currency defined in the token.

...

...

...

Promulgated under the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance

Tax code:

Copy …. 

…………………..[date]

Sign:

Business location of prize-winning electronic games:

...

...

...

Unit:

 Face value of token  

Quantity

Amount

Original currency

Exchanged

...

...

...

...

...

...

...

...

...

...

...

...

Total amount paid (in words): …………………………………………………………..

…………………………………………………………………………………

(Signature and full name)

Cashier

(Signature and full name)

(Signature and full name)

...

...

...

(Signature and full name)

Notes:

- This notice is made into 3 copies when the player exchanges tokens for money and vice versa;

- Unit in this invoice is the unit of accounting currency;

- Original current is specified according to the unit of currency defined in the token;

- Exchange amount is displayed in currency unit as per accounting exchange rate.

ANNEX NO. 10

...

...

...

Promulgated under the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance

Tax code:

Copy …. 

…………………..[date]

Sign:

Business location of prize-winning electronic games:

Name of machine:

Unit:

...

...

...

Gain

Loss

Notes

...

...

...

...

...

...

...

...

...

...

...

...

...

...

...

Total

Comparison of different amount

...

...

...

Director

(Signature and full name)

Accountant

(Signature and full name)

(Signature and full name)

(Signature and full name)

Notes:

- This sheet is made into 3 copies when bags are opened.     

...

...

...

Promulgated under the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance

Tax code:

Copy …. 

…………………..[date]

Sign:

...

...

...

Name of machine:

Unit:

Taking tokens out

Receiving tokens 

Comparison of different amount

Amount collected

...

...

...

List

Type of currency

Original currency

Exchange rate

Amount

List

Type of currency

Original currency

Exchange rate

...

...

...

...

...

...

...

...

...

...

...

...

...

...

...

...

...

...

Total

...

...

...

Different amount

...

...

...

Director

(Signature and full name)

(Signature and full name)

Cashier

(Signature and full name)

Cashier

(Signature and full name)

...

...

...

- This sheet is made into 3 copies at the cashier counter;

- Type of current is specified according to actually received type of currency;

- Exchange rate is promulgated by the Joint Stock Commercial Bank for Foreign Trade of Vietnam (Vietcombank).

ANNEX NO. 12

REPORT ON QUANTITY, CATEGORIES OF MACHINES, AND TYPES OF PRIZE-WINNING ELECTRONIC GAMES

Reporting period: Quarter…../ Year…..

(Promulgated under the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance)

Name of enterprise:

...

...

...

No.

Categories of machines, and types of prize-winning electronic games

Beginning quantity of machines

Quantity of machines changed during period

Ending quantity of machines

New machines

Re-exported machines

Destructed machines

1

...

...

...

2

Roulette  

...

...

...

3

Electronic Baccarat

...

...

...

Electronic Blackjack

5

Sicbo or tai sai machine

...

...

...