CIRCULAR

GUIDANCE ON MANAGEMENT AND SUPERVISION OF CASINO TAX COLLECTION

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Law No. 21/2012/QH13 dated November 20, 2012 providing amendments to the Law on Tax Administration;

Pursuant to the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining Functions, Tasks, Powers and Organizational Structure of the Ministry of Finance;

At the request of Director of the General Department of Taxation,

Minister of Finance promulgates a Circular to provide guidance on management and supervision of collection of tax on casino business as regulated in the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business.

Article 1. Scope

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Article 2. Regulated entities

1. Enterprises that engage in casino business in accordance with regulations of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business (hereinafter referred to as “casino enterprise”);

2. State agencies in charge of licensing, managing, inspecting and taking actions against administrative violations against regulations on casino business;

3. Other organizations and/or individuals involved in casino business.

Article 3. Managing cash and tokens at casino vault, casino cage and at gaming tables and gaming machines

1. Each casino enterprise must formulate and promulgate internal regulations at its casino, which must abide by regulations of Clause 1 Article 18 of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 and include provisions on management of cash and tokens, and perform management works in the way so as to ensure the separation of cash and tokens between casino vault, casino cage and gaming tables and gaming machines.

2. Casino enterprise shall only exchange tokens for gamblers before playing casino at casino cage or gaming tables and shall receive tokens re-exchanged for cash at the casino cage.

Foreign exchange for casino business shall be managed in accordance with guidance by the State Bank of Vietnam.

3. Casino enterprise must use computer software to manage any transactions related to cash and tokens and ensure that this software data must be specified in the revenue statement made according to the template stated in the Appendix No. 01 enclosed herewith; at the same time, these transactions must be sufficiently recorded and reported to relevant competent authorities.

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4. Casino enterprise must arrange specialized safes (or boxes) for keeping cash and tokens. These safes (or boxes) must be properly sealed before they are taken from the vault and immediately after they are taken from gaming machines or gaming tables.

Removal of the seals of these safes (or boxes) and counting or day-end closing at the casino cage or the count room must be properly recorded according to the template stated in the Appendix No. 02 and the Appendix No. 03 enclosed herewith.

Documents made according to the Appendix No. 01, the Appendix No. 02 and the Appendix No. 03 enclosed herewith must be kept for at least ten years.

Article 4. Tax management by casino enterprises

1. Each casino enterprise must arrange a place in the casino with necessary means and equipment as regulated in Clause 1 Article 40 of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 so as to serve the supervisory tax agency in performing the tasks of management and surveillance directly or via electronic equipment and camera system.

2. Installation of electronic equipment and camera system in the casino and retention of records from electronic equipment and camera system shall be performed in accordance with regulations of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017.

The supervisory tax agency shall access existing electronic equipment and camera system in the casino to fulfill its revenue and tax management tasks.

3. The supervisory tax agency may supervise either directly at the casino premises or via electronic equipment and camera system of the casino.

Conducting direct supervision at the casino premises or electronic equipment and camera system-added supervision of casino shall be subject to the decision made by the Director of Provincial Tax Department based on the principle for application of risks management to tax management.

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1. Each casino enterprise shall declare and pay taxes in accordance with regulations of the Law on Tax Administration, the Law on Value-added Tax, the Law on Special Excise Duty, the Law on Corporate Income Tax and their instructional documents.

2. Each casino enterprise shall register and notify the supervisory tax agency of templates of documents regulated in Article 3 herein, and submit reports on use of invoices and vouchers to the supervisory tax agency in conformity with regulations of the Law on Invoice Management.

Article 6. Implementation organization

1. This Circular shall come into force as from February 12, 2018.

2. Within a period of 90 days from the date of entry into force of this Circular, casino enterprises that have been licensed to conduct casino business before the date of entry into force of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 and have been conducting casino business must arrange places in casinos to serve state agencies in performing their management and surveillance tasks in conformity with regulations of Clause 1 Article 40 of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 and Clause 1 Article 4 of this Circular, and use software for managing cash and tokens in casinos as regulated in Clause 3 Article 3 of this Circular.

3. Immediately when conducting casino business, casino enterprises that have been licensed to conduct casino business before the date of entry into force of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 but do not yet conduct casino business and casino enterprises that have been licensed to conduct casino business after the date of entry into force of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 must arrange places in casinos to serve state agencies in performing their management and surveillance tasks in conformity with regulations of Clause 1 Article 40 of the Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 and Clause 1 Article 4 of this Circular, and use software for managing cash and tokens in casinos as regulated in Clause 3 Article 3 of this Circular.

4. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

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MINISTRY OF FINANCE

Appendix No. 01:

REVENUE STATEMENT

(Enclosed with the Circular No. 146/2017/TT-BTC dated December 29, 2017 by Ministry of Finance)

Name of casino enterprise:

Tax code:

Copy:…..

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Date:………………………………

Casino:

Unit:

Number of gaming tables/machines

Total receipts minus (-) amounts of prize money paid to winners

Notes

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Total

Certification of difference

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Director
(signature and full name)

Accountant
(signature and full name)

Cashier
(signature and full name)

Vault manager
(signature and full name)

Notes:

This Statement shall be made in three copies when opening safes (or boxes). 

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Appendix No. 02:

RECORD OF OPENING OF SAFES/BOXES

(Enclosed with the Circular No. 146/2017/TT-BTC dated December 29, 2017 by Ministry of Finance)

Name of casino enterprise:

Tax code:

Copy:…..

Sign:

Date:………………………………

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Casino:

Unit:

STT

Number of gaming table/ machine

Quantity, type, face value

Amount

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1

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2

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Total

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Director
(Signature and full name)

Manager of gaming table/ machine
(Signature and full name)

Accountant
(Signature and full name)

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Notes:

- This record is made in three copies at the casino cage;

- Currency type is recorded according to the actual type of money received;

MINISTRY OF FINANCE

Appendix No. 03:

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(Enclosed with the Circular No. 146/2017/TT-BTC dated December 29, 2017 by Ministry of Finance)

Name of casino enterprise:

Tax code:

Copy:…..

Sign:

Date:………………………………

Casino:

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Unit:

Number of tokens, cards, checks delivered:

Number of tokens, cards, checks received:

Difference rate:

Receipts

Payments

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Currency type

Original currency

Exchange rate

Amount

Items

Currency type

Original currency

Exchange rate

Amount

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Director
(Signature and full name)

Accountant
(Signature and full name)

Cashier
(Signature and full name)

Cashier
(Signature and full name)

Notes:

- This record is made in three copies at the casino cage;

- Currency type is recorded according to the actual type of money received;

- Exchange rate is recorded according to the unit of accounting exchange rate.

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Thông tư 146/2017/TT-BTC về hướng dẫn quản lý, giám sát việc thu thuế đối với hoạt động kinh doanh casino do Bộ Tài chính ban hành