Decree No. 03/2017/NĐ-CP on Casino Business

DECREE

On casino business

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Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Enterprise Law dated November 26, 2014;

Pursuant to the Investment Law dated November 26, 2014;

Pursuant to the Law on Handling Administrative Violations dated June 20, 2012;

Pursuant to the Advertising Law dated June 21, 2012;

Pursuant to the Commercial Law dated June 14, 2005;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on casino business.

 

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. Scope of regulation: This Decree stipulates the business, management of business activities, and administrative penalties for violations in casino business operations within the territory of the Socialist Republic of Vietnam.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Enterprises engaged in casino business;

b) Subjects permitted to play and other subjects permitted to enter and exit casino business premises as prescribed by this Decree;

c) State management agencies with functions related to granting licenses, managing, supervising, inspecting, auditing, and imposing administrative penalties in casino business operations;

d) Other organizations and individuals related to casino business operations.

Article 2. Interpretation of Terms

In this Decree, the following terms shall be understood as follows:

Article 2. "Casino business" means conditional business activities authorized by competent state management agencies to operate prize games on electronic gaming machines and table prize games to serve the entertainment and leisure needs of permitted players as prescribed by this Decree.

Article 3. "Prize game" refers to chance games or games combining chance and skill organized on electronic gaming machines or table prize games where players pay money to participate and have the possibility of winning prizes in cash or in kind.

Article 4. "Electronic gaming machine" (hereinafter referred to as gaming machine) means specialized electronic equipment permitted to operate under this Decree to conduct prize games pre-installed in the machine. The playing process occurs entirely automatically between the player and the machine.

Article 5. "Table prize game" (hereinafter referred to as table game) means specialized gaming equipment to organize prize games where the playing process involves the participation of a game operator and the player.

Article 6. "Gaming equipment" includes parts of gaming machines, table prize games, and other equipment used for casino business operations as prescribed by this Decree.

Article 7. "Slot machine" refers to an electronic gaming machine with three or more reels on the screen to determine random stopping results of bets or winnings after each spin with a fixed payout ratio pre-installed in the machine.

Article 8. "Game operator" is an employee of a casino business enterprise participating in managing prize games on table prize games.

Article 9. "Player" refers to individuals belonging to the category of permitted players of various types of prize games at casino business premises as prescribed in Articles 11 and 12 of this Decree.

Article 10. "Payout ratio" is the average percentage payout to players of slot machines over a period of time or a set number of spins designed and fixed by the manufacturer in slot machines or the winning ratio based on the value of bets placed by players for other prize games as stipulated in the game rules.

Article 11. "Prescribed currency" refers to chips, tokens, cards, vouchers, points, and other forms of cash substitutes registered by enterprises with competent state management agencies for use in organizing casino business operations and only valid within casino business premises.

Article 12. "Casino business premises" refers to a room or several rooms designated for conducting casino business operations at locations authorized by competent state management agencies to operate casinos according to the law.

Article 13. "Integrated resort, tourism, and entertainment area with casino" refers to a complex of construction works serving tourism, entertainment, rest, trade, etc., including casino business operations authorized by competent state agencies according to the law.

Article 14. "Manager and operator of casino business premises" refers to individuals appointed by casino business enterprises to manage, operate, and supervise all or part of the casino business operations at casino business premises.

Article 15. "Large-scale casino business enterprise" refers to enterprises operating casinos with a minimum total investment of two billion US dollars in integrated resort, tourism, and entertainment areas with casinos.

Article 16. "Small-scale casino business enterprise" refers to enterprises operating casinos with a total investment of less than two billion US dollars in integrated resort, tourism, and entertainment areas with casinos.

Article 17. Certificate of investment registration is a document or electronic record recording the investment project information of investors according to the law on investment.

17. The investment registration certificate is a document or electronic version recording the information registered by the investor regarding the investment project in accordance with the laws on investment.

Article 3. Principles of casino business

1. Casino business is a conditional business activity subject to strict supervision by competent state management agencies to ensure compliance with the provisions of this Decree and relevant laws. Only enterprises that have been granted a Certificate of Eligibility for Casino Business in accordance with this Decree and enterprises specified in Clause 1, Article 62 of this Decree may engage in casino business.

2. Casino business must be integrated into the main business activities of enterprises to promote tourism development, trade, diversify entertainment forms, enrich spiritual life, and attract tourists; it must ensure national security, defense, public order, social safety, social morality, and community health.

3. The organization and participation in prize games must ensure transparency, objectivity, honesty, and protection of the rights and legitimate interests of all parties involved.

4. Organizations and individuals related to the organization and participation in prize games must comply strictly and fully with the provisions of this Decree and other relevant laws.

Article 8. Prohibited acts

1. Engaging in casino business without being granted a Certificate of Eligibility for Casino Business, except for enterprises specified in Clause 1, Article 62 of this Decree.

2. Conducting business activities not in accordance with the contents recorded in the Certificate of Eligibility for Casino Business or Investment Registration Certificate for enterprises specified in Clause 1, Article 62 of this Decree.

3. Illegally transferring, leasing, or lending a casino business point for organizing casino business activities.

4. Tampering with, erasing, leasing, lending, or transferring a Certificate of Eligibility for Casino Business.

5. Engaging in casino business during the period when the right to use the Certificate of Eligibility for Casino Business has been revoked or the casino business has been temporarily suspended according to the decision of the competent state management agency.

6. Permitting individuals who do not fall within the categories specified in Articles 11, 12, and 14 of this Decree to enter a casino business point under any form or pretext.

7. Organizing direct betting between players based on the results of prize games at a casino business point.

8. Fraud during the organization and participation in prize games at a casino business point.

9. Engaging in acts that affect national security, public order, and social safety at a casino business point as prescribed by law.

10. Operating gaming machines, gaming tables, designated currencies, and gaming equipment containing content or images未经翻译的部分已经是英文了，我直接提供已有的英文部分和翻译需要的部分：

11. Exploiting casino business operations to organize and provide illegal prize games through computer networks, telecommunications networks, or the Internet.

12. Exploiting casino business operations to smuggle goods, transport foreign currency, gold, precious stones, precious metals, and carry out money laundering, terrorist financing, and prostitution activities.

13. Confirming fictitious winning amounts, confirming inaccurately or beyond authority, or causing difficulties for players when confirming winnings without justifiable reasons.

14. Obstructing or failing to comply with inspection, audit, and violation handling work conducted by the police or competent state management agencies.

15. Failing to provide information or report as required by the competent state management agency.

16. Other prohibited acts as stipulated by law.

Chapter II

ORGANIZATION OF CASINO BUSINESS ACTIVITIES

Article 5. Casino Business Location

1. A casino business enterprise is only permitted to organize casino operations at one location that has been granted a casino business operation permit by the competent state management agency in accordance with the law.

2. The casino business location must be isolated from other business activity areas of the enterprise and must meet the following conditions:

a) Having separate entrances and exits;

b) Having electronic devices and surveillance camera systems to monitor and supervise all activities within the casino business location continuously (24/24 hours), including ensuring monitoring of the following basic positions: entrance and exit of the casino business location, areas where gaming machines and gaming tables are arranged, cashier area, cash counting and storage area for negotiable instruments and cash storage devices. Images captured through electronic devices and surveillance cameras at these basic positions must be stored for a minimum period of six months from the date of recording. In case of necessity, the storage period may be extended further upon request of the competent state management agency;

c) Having security forces equipped with adequate protective equipment, fire prevention and extinguishing facilities, escape routes, and ensuring security and safety in accordance with relevant laws. The standards and duties of security personnel shall be implemented in accordance with Decree No. 06/2013/ND-CP dated January 9, 2013 of the Government on the protection of agencies and enterprises and subsequent amendments, supplements, and replacements (if any);

d) Displaying complete rules of entry and exit in Vietnamese, English, and other foreign languages (if applicable) in easily visible positions at the entrance and exit of the casino business location.

Article 6. Operating Hours

1. The period during which the enterprise is permitted to organize casino business operations is throughout the year, except for days when operations are not allowed according to the decision of the competent state management agency. The enterprise is responsible for publicly displaying at the casino business location the operating hours of the casino business.

2. The enterprise has the right to temporarily suspend business operations based on management needs. At least 15 days before suspending operations, the enterprise must publicly display at the casino business location and send a written notice to the Ministry of Finance, People's Committee of the province or centrally-administered city (hereinafter referred to as Provincial People's Committee), Department of Finance, investment registration authority, and direct tax administration agency for monitoring and management. The notice must clearly state the suspension date, reason for suspension, and expected resumption date of operations. In case of changes to the resumption date, the enterprise must publicly display at the casino business location and send a written notice to the aforementioned state management agencies.

3. In case the state management agency requests a temporary suspension of operations, the enterprise is responsible for informing players about the suspension date immediately after the state management agency announces the decision to suspend operations.

Article 7. Quantity of gaming machines and gaming tables

1. The quantity of gaming machines and gaming tables specified in the Investment Registration Certificate or the investment orientation decision

a) For projects granted an Investment Registration Certificate or investment orientation decision from the date this Decree takes effect, the quantity of gaming machines and gaming tables must be

b) For projects that have been licensed before this Decree takes effect, the quantity of gaming machines and gaming tables shall be implemented according to the provisions of the Investment Registration Certificate.

2. The quantity of gaming machines and gaming tables specified in the Casino Business Eligibility Certificate

a) For projects granted an Investment Registration Certificate or investment orientation decision, including casino business activities from the date this Decree takes effect, the quantity of gaming machines and gaming tables permitted for enterprises to operate is stipulated in the Casino Business Eligibility Certificate and must not exceed the quantity of gaming machines and gaming tables specified in the Investment Registration Certificate or investment orientation decision. The basis for determining the quantity of gaming machines and gaming tables permitted for enterprises to operate as stipulated in the Casino Business Eligibility Certificate is the actual disbursed capital investment of the project with a disbursement rate of 10 million US dollars allowing a maximum of 01 gaming table and 10 gaming machines;

b) For projects that have been licensed before this Decree takes effect, the quantity of gaming machines and gaming tables shall be implemented according to the provisions of Article 62 of this Decree.

3. Based on the quantity of gaming machines and gaming tables specified in the Casino Business Eligibility Certificate, enterprises shall independently determine the quantity of gaming machines and gaming tables suitable for the casino business area, casino business needs during each period but must ensure that it does not exceed the quantity of gaming machines and gaming tables specified in the Casino Business Eligibility Certificate. Within five working days from the date of commencement of business, the enterprise has the responsibility to report in writing to the Ministry of Finance, Provincial People's Committee, Department of Finance, investment registration agency, and directly managing tax authority about the actual quantity of gaming machines and gaming tables operated for monitoring and management.

Article 8. Increase in the quantity of gaming machines and gaming tables

1. The increase in the quantity of gaming machines and gaming tables applies only to large-scale casino operating enterprises. In cases where small-scale casino operating enterprises wish to increase the quantity of gaming machines and gaming tables, they must expand and increase the scale of the project to meet the conditions of large-scale integrated service, tourism, and entertainment zones with casinos as stipulated in this Decree.

2. Increase in the quantity of gaming machines and gaming tables specified in the Investment Registration Certificate or investment orientation decision During the course of business operation, if enterprises implement expansion investments, increase the scale of the project, and have the need to increase the quantity of gaming machines and gaming tables specified in the Investment Registration Certificate or investment orientation decision, enterprises must adjust the Investment Registration Certificate or investment orientation decision in accordance with the laws on investment. The adjusted quantity of gaming machines and gaming tables must be

a) Additional investment capital of the project with an additional investment ratio of 10 million US dollars, then the maximum additional quantity is 01 gaming table and 10 gaming machines;

b) The results of the project's operations and their impact on the local socio-economic development, national security, public order, and social safety;

c) Business plans.

3. Increase in the quantity of gaming machines and gaming tables specified in the Casino Business Eligibility Certificate

a) During the course of business operation, if enterprises have the need to increase the quantity of gaming machines and gaming tables permitted for operation as stipulated in the Casino Business Eligibility Certificate, enterprises must adjust the Casino Business Eligibility Certificate. The adjusted quantity of gaming machines and gaming tables must not exceed the quantity of gaming machines and gaming tables specified in the Investment Registration Certificate or investment orientation decision. The basis for considering and increasing the quantity of gaming machines and gaming tables is the actual additional disbursed capital investment of the project compared to the actual disbursed capital investment at the time of granting the most recent Casino Business Eligibility Certificate with a disbursement rate of 10 million US dollars allowing a maximum additional quantity of 01 gaming table and 10 gaming machines;

b) Only enterprises with an actual additional disbursed capital investment of the project compared to the actual disbursed capital investment at the time of granting the Casino Business Eligibility Certificate of at least 100 million US dollars per adjustment can have their quantity of gaming machines and gaming tables increased.

Article 9. Types and Forms of Prize Games

1. Enterprises are only permitted to operate two forms of prize games on gaming machines and gaming tables.

2. Enterprises have the right to decide on the types and forms of prize games actually operated but shall not exceed the number of gaming machines and gaming tables specified in the Certificate of Eligibility for Operating a Casino or Investment Registration Certificate for enterprises as stipulated in Clause 1, Article 62 of this Decree.

Article 10. Rules of Prize Games

1. All prize games when put into operation, enterprises must establish rules of prize games that are consistent with the method of play, payout ratio, and unique design of each type of gaming machine and gaming table. The rules of prize games must comply with the provisions of the law and include the following contents:

a) Name of the prize game;

b) Description and explanation of terms of the prize game;

c) Images and instructions on how to use the functions of gaming machines and gaming tables;

d) Method of play;

đ) Payout ratio;

e) Method of determining winnings and principles, methods of paying out winnings when players win;

g) Handling of abnormal issues occurring during the playing process;

h) Mechanism for resolving disputes when there is disagreement between the enterprise and the player;

i) Other contents according to management requirements of the enterprise.

2. At least 15 days before putting into operation, enterprises must publicly display the rules of prize games at the casino operating point and ensure to retain the rules of prize games for presentation when state management agencies conduct inspection and supervision as prescribed in this Decree.

Article 11. Subjects Permitted to Play at Casino Operating Points

1. Foreigners and Vietnamese residing abroad holding foreign passports issued by competent authorities of foreign countries, valid travel documents, and legally entering Vietnam.

2. The subjects specified in Clause 1 of this Article must be persons with full civil capacity under Vietnamese law and voluntarily comply with the rules of prize games, internal regulations of the casino operating points of the enterprise, and the provisions of this Decree.

Article 12. Pilot Permitting Vietnamese to Play at Casino Operating Points

1. Location of Implementation

The pilot permitting Vietnamese to enter and play at casino operating points will be implemented at integrated service, tourism, and entertainment projects with casinos located at sites meeting the provisions of this Decree and approved by competent authorities.

The duration of implementation is three years, starting from the date the first casino operating enterprise is permitted to pilot allowing Vietnamese to play at casino operating points. After three years of piloting, the Government will summarize, evaluate, and decide whether to continue permitting Vietnamese to play casino or may terminate the permission for Vietnamese to play casino in Vietnam.

3. Vietnamese permitted to enter and play at casino operating points as specified in Clause 1 of this Article must meet the following conditions:

a) Must be at least 21 years old and have full civil capacity under Vietnamese law;

b) Have sufficient financial capability to participate in playing at casino operating points. Players must prove having regular income of VND 10 million/month or more or belong to the tax bracket of level 3 or higher under the Law on Personal Income Tax. The Ministry of Finance will provide specific guidance on the documentation proving players' financial capability;

c) Must purchase tickets to participate in playing at casino operating points. The ticket price is VND 1 million/24 consecutive hours/person or VND 25 million/month/person;

d) Not belong to the category where immediate family members with full civil capacity such as father, adoptive father, mother, adoptive mother, spouse, biological child, or themselves have requested the casino operating enterprise not to permit playing at casino operating points;

đ) Vietnamese permitted to enter and play at casino operating points can only use Vietnamese dong to exchange for designated currency and can exchange designated currency back to Vietnamese dong in case of unused play time or winning;

4. Vietnamese prohibited from entering and playing at casino operating points include:

a) Persons who have been criminally indicted and whose cases are being investigated, prosecuted, or tried by Vietnamese or foreign judicial organs;

b) Persons with criminal records for offenses endangering national security or other intentional crimes sentenced to over three years in prison without having their criminal records expunged;

c) Persons currently serving a suspended sentence;

d) Persons currently serving non-custodial sentences, probation, residence bans, prohibitions on assuming positions, or prohibitions on operating industries requiring conditional business licenses for public order and safety as decided by the Court;

đ) Persons currently subject to community-based education measures; those awaiting execution of administrative penalty decisions; those addicted to drugs; those temporarily suspended or temporarily halted from serving compulsory educational or drug rehabilitation measures;

e) Persons who have been subject to administrative penalties but have not yet completed the required period to be considered as not having been subject to administrative penalties;

5. The entire revenue from tickets purchased to participate in playing at casino operating points as stipulated in Point c, Clause 3 of this Article shall be retained by the locality where the enterprise organizes casino operations to fund social welfare goals, serve the community, and ensure public order and social security as guided by the Ministry of Finance.

6. Responsibilities of casino operating enterprises permitted to pilot permitting Vietnamese to play at casino operating points

a) Establish and promulgate regulations to ensure strict management and control of Vietnamese playing at casino operating points;

b) Issue electronic cards for Vietnamese playing at casino operating points, the electronic cards must include the following information:

- Electronic card number;

- Player's name;

- Identity card number or passport number;

- Recognition image;

- Entry and exit times at the casino operating point;

- Amount played and winnings received for each session at the casino operating point;

- Other relevant information related to the control of players as required by management of the enterprise.

c) Provide rules, documents, files, images to competent state management agencies during the implementation of management, supervision, inspection, and audit work.

d) Cooperate with competent state management agencies to summarize and evaluate the pilot implementation allowing Vietnamese citizens to play at casino business points.

Article 13. Rights and Obligations of Players

1. Players have the following rights:

a) To be confirmed by the enterprise and receive full winnings when winning;

b) Foreign nationals and overseas Vietnamese holding valid foreign passports issued by competent authorities of foreign countries, valid travel documents, and legally entering Vietnam may receive winnings and transfer or carry winnings in foreign currency out of the country according to Vietnam's foreign exchange management laws and guidelines from the State Bank of Vietnam;

c) To request the enterprise to keep confidential information about winning and receiving winnings, except where such information must be provided upon request of competent state management agencies as stipulated in point i, Clause 2, Article 21 of this Decree;

d) To lodge complaints and lawsuits against the enterprise regarding the results of winnings, report fraudulent acts, and violations of this Decree and other relevant laws;

đ) To enjoy other legitimate benefits as stipulated in the Game Rules published by the enterprise;

2. Players have the following obligations:

a) To carry identification documents proving they belong to the permitted player categories as specified in Articles 11 and 12 of this Decree;

b) To comply with game rules, internal regulations, and relevant internal management provisions of the enterprise, fulfill all tax obligations to the State as prescribed by law;

c) Not to use the results of prize games at casino business points for direct betting among themselves;

d) Not to disrupt security, public order, and social safety at casino business points;

đ) To strictly adhere to the provisions of this Decree and other relevant laws;

Article 14. Subjects Entitled to Enter and Exit Casino Business Points

1. Players permitted as specified in Articles 11 and 12 of this Decree.

2. Enterprise employees and workers entitled to enter and exit casino business points for work assignments by the enterprise. The enterprise must establish and publish an updated list of employees and workers authorized to enter and exit for work purposes at casino business points.

3. Officials and civil servants of state management agencies assigned tasks to inspect and audit enterprises in accordance with the law or in urgent situations to ensure requirements for maintaining security, public order, and social safety.

4. Individuals specified in Clauses 2 and 3 of this Article are only allowed to enter casino business points to perform assigned tasks and are strictly prohibited from participating in prize games.

5. Enterprises must maintain logs or issue electronic cards to control all subjects entering and exiting casino business points. Logs and electronic information must be stored in accordance with the law and meet requirements for inspection and audit work by state management agencies.

Article 15. Management of Prescribed Currency

1. The prescribed currency of each enterprise must have its own mark or symbol for identification and must comply with the provisions set forth in Article 17 of this Decree. The denomination of the prescribed currency may be denominated in Vietnamese dong or in a convertible foreign currency. The conversion of the denomination of the prescribed currency to foreign currency shall be carried out in accordance with the guidelines of the State Bank of Vietnam. An enterprise is not permitted to use the prescribed currency of other enterprises for business purposes.

2. Enterprises must strictly manage the prescribed currency in accordance with the guidance of the Ministry of Finance to serve as the basis for determining the revenue of the enterprise and must register the form, design, quantity, and type of prescribed currency with the Department of Finance and the direct tax authority for monitoring and management.

3. In case there is a change in the form, design, quantity, or type of prescribed currency, within five working days from the date of such changes, the enterprise must re-register with the Department of Finance and the directly managing tax authority.

4. Foreign individuals and overseas Vietnamese holding foreign passports issued by competent authorities of foreign countries, valid travel documents, and legally entering Vietnam are allowed to exchange prescribed currency for foreign currency or Vietnamese dong in cases where they do not play all their prescribed currency or win prizes.

Article 16. Management of Gaming Machines, Gaming Tables, and Gaming Equipment

1. Gaming machines and gaming tables used in casino operations must be consistent with the number, types, and forms of games with rewards that the enterprise is permitted to operate and must meet all technical conditions and standards as stipulated in this Decree.

2. Gaming machines and gaming tables purchased for use in casino operations must be brand new, have technical specifications published by the gaming machine and table manufacturer, and must have been certified by independent testing organizations operating in G7 countries.

3. Simulated gaming table equipment:

a) Enterprises may use simulated gaming equipment on gaming tables for employee training and game testing. The number of simulated gaming tables must not exceed one simulated table per type of game with rewards;

b) Simulated equipment must be designed with unique models and clearly marked as simulation equipment used for training purposes and must be placed in a separate room isolated from the area where gaming machines and tables are located in the casino operation point;

c) It is strictly prohibited to use simulated gaming table equipment to conduct casino business in any form.

4. The minimum fixed payout ratio for slot machines is 90% (including accumulated prizes) and is pre-set in the machine. If an enterprise changes the payout ratio, it must ensure that the payout ratio does not fall below the minimum payout ratio as prescribed, the enterprise must undergo re-testing procedures before putting the machine back into service, and must specify the payout ratio in the Game Rules.

5. When purchasing gaming machines, gaming tables, or undergoing testing procedures for gaming machines and gaming tables, enterprises must request manufacturers, suppliers of gaming machines and gaming tables, or independent testing organizations to provide complete documentation proving compliance with the conditions stipulated in this Article. These documents must be notarized, authenticated, or legalized by competent authorities. Enterprises are responsible for storing these documents to facilitate inspection and audit work by state management agencies.

Article 17. Purchase, Re-export, Destruction of Gaming Machines, Gaming Tables, Prescribed Currency, and Gaming Equipment

1. Enterprises holding a Certificate of Eligibility for Casino Business Operations and enterprises specified in Clause 1 of Article 62 of this Decree are permitted to process the purchase of gaming machines, gaming tables, prescribed currency, and gaming equipment. The purchase and importation of gaming machines, gaming tables, prescribed currency, and gaming equipment shall be carried out in accordance with the laws on import and export, the provisions of this Decree, and the guidance and assessment of the Ministry of Culture, Sports and Tourism.

2. Enterprises may only purchase up to the number of gaming machines and gaming tables authorized and must meet all technical conditions stipulated in this Decree, and the content and images allowed to be disseminated and circulated according to the guidance of the Ministry of Culture, Sports and Tourism.

3. Enterprises holding a Certificate of Eligibility for Casino Business Operations and enterprises specified in Clause 1 of Article 62 of this Decree are permitted to process the purchase of spare parts for gaming machines, gaming tables, prescribed currency, and gaming equipment for replacement when necessary. The purchase, management, and use of spare parts must ensure the following principles:

a) The quantity of spare parts must not exceed 10% of the total number of gaming machines, gaming tables, prescribed currency, and gaming equipment authorized for business operations;

b) Spare parts must be new products at 100%;

c) The use of spare parts to replace old or damaged equipment must ensure that it does not increase the number, types, or forms of permitted gaming activities.

4. Within thirty days, enterprises must carry out re-export or destruction of gaming machines, gaming tables, prescribed currency, and gaming equipment in the following cases:

a) The enterprise voluntarily ceases its business operations or has had its Certificate of Eligibility for Casino Business Operations revoked;

b) Gaming machines, gaming tables, prescribed currency, and gaming equipment have exceeded their manufacturer's usage period or are damaged beyond repair or cannot be restored to normal operation;

c) Gaming machines, gaming tables, prescribed currency, and gaming equipment are no longer used in business operations due to being unsuitable for the enterprise's business needs or the enterprise requires updating or replacing them to align with actual business operations.

5. The destruction of gaming machines, gaming tables, prescribed currency, and gaming equipment must be witnessed and confirmed in writing by representatives of the Department of Finance, the Department of Culture, Sports and Tourism, and the direct tax authority. The re-export of gaming machines, gaming tables, prescribed currency, and gaming equipment shall be carried out in accordance with current relevant laws.

6. During the course of use, if gaming machines are damaged or require regular maintenance, enterprises are permitted to conduct maintenance and repairs but are not allowed to interfere with the payout ratio. If maintenance or repair of gaming machines involves components that change the payout ratio, enterprises must hire an independent inspection organization as stipulated in Clause 2 of Article 16 of this Decree to inspect before putting the machine back into use.

Article 18. Internal management regulations and internal control

1. The enterprise must establish and promulgate internal management regulations within the casino business point. The internal management regulations must include the following contents:

a) Provisions on managing the casino business point, including: Operating hours, controlling entry and exit of individuals to the casino business point, measures for maintaining security, public order, and social safety;

b) Provisions on organizational structure and personnel management at the casino business point, including: Working conditions, management at the casino business point, responsibilities, obligations, and authorities of each department and position;

c) Financial regulations and procedures for managing the house currency;

d) Procedures for managing, maintaining, and repairing gaming machines, gaming tables, and other gaming equipment;

e) Provisions on methods for resolving relationships between players, between players and the enterprise, and between players and the enterprise's employees, clearly defining the handling procedures in case of disputes based on relevant laws;

f) Other provisions consistent with Vietnamese law to serve the enterprise's management work.

2. The enterprise must establish an internal control unit, specifying its functions, tasks, and authorities in writing, and can only operate the casino business when these matters have been completed to ensure compliance with the internal management regulations, this Decree's provisions, and related laws within the enterprise.

3. At least 15 days before commencing operations, the enterprise must submit the internal management regulations to the investment registration authority and the Ministry of Finance for monitoring and management. The enterprise must ensure the retention of the internal management regulations for presentation when state management agencies authorized under this Decree conduct inspections and audits.

Article 19. Internal regulations on anti-money laundering

1. The enterprise must establish and promulgate internal regulations on anti-money laundering in accordance with the Anti-Money Laundering Law and guiding documents.

2. The enterprise must promptly amend and supplement internal regulations on anti-money laundering in line with changes in the law, organizational structure, scale, and level of money laundering risk. The enterprise must disseminate internal regulations on anti-money laundering to departments, officials, and employees responsible for implementing such regulations.

Article 20. Management of payment and foreign exchange

1. The enterprise may accept the use of Vietnamese dong, foreign currency cash, and bank cards of players to exchange for the house currency when participating in prize games at the casino business point. The enterprise's foreign currency receipts and payments shall be carried out after obtaining permission from the State Bank of Vietnam as stipulated in Chapter IV of this Decree.

2. The enterprise may collect foreign currency cash from casino operations and use this foreign currency cash to pay prizes to foreign nationals and Vietnamese residents abroad holding valid passports issued by foreign competent authorities, valid travel documents, and lawful entry into Vietnam upon winning and other foreign exchange activities after obtaining permission from the State Bank of Vietnam as stipulated in Chapter IV of this Decree.

Article 21. Rights and Obligations of Enterprises

1. Casino operating enterprises have the right to:

a) Organize the operation of a number of gaming machines, gaming tables, and types of gaming activities with prizes according to the Business Condition Certificate for Casino Operations or Investment Registration Certificate for enterprises specified in Clause 1, Article 62 of this Decree and the provisions of this Decree;

b) Refuse any individual who does not belong to the permitted category to enter and play at the casino business location;

c) Require any individual violating the Gaming Rules, internal regulations, and internal management rules of the enterprise to leave the casino business location;

d) Request players to present identification documents to prove they belong to the permitted category to play at the casino business location;

đ) Enter into management lease contracts. The leasing and payment of management fees shall be carried out in accordance with current laws and must not exceed the maximum level prescribed by the Ministry of Finance.

2. Casino operating enterprises have the obligation to:

a) Comply with legal provisions on casino operations;

b) Arrange managers and operators at the casino business location in accordance with the list registered in the application dossier for the Business Condition Certificate for Casino Operations. In case there is a change in the manager or operator at the casino business location, the enterprise must ensure that the replacement meets the conditions for managers and operators at the casino business location as stipulated in Point d, Clause 1, Article 24 of this Decree and has the responsibility to send a written notification to the Ministry of Finance, Provincial People's Committee, Department of Finance, and investment registration authority;

c) Organize prize-giving gaming activities in accordance with the published Gaming Rules;

d) Pay full and timely prizes to players. Confirm winnings accurately if requested by the player;

đ) Resolve disputes and complaints from players in accordance with the Gaming Rules and legal provisions;

e) Fulfill all tax obligations and other legal provisions related to business operations;

g) Implement measures to prevent money laundering as prescribed by law;

h) Implement measures to ensure security, order, and social safety during casino business operations as prescribed by law;

i) Maintain confidentiality about winning information at the request of the player, except when providing it to competent state management agencies upon request for supervision, inspection, audit, and investigation as prescribed by law;

k) Establish advisory, promotional, educational awareness, and behavior control units for players;

l) Develop and apply responsible gaming regulations as prescribed by law;

m) Establish an information system and reporting procedures to state management agencies regarding casino business operations as prescribed by law;

n) Be directly responsible under Vietnamese law for all casino business activities, including when leasing management;

Article 22. Dispute Resolution in Casino Business Locations

1. Enterprises must establish a Dispute Resolution Regulation in accordance with the law to resolve disputes between players and casino operating enterprises arising during participation in prize-giving games at the casino business location. The Dispute Resolution Regulation must include the following basic contents:

a) Situations where disputes are resolved according to the Dispute Resolution Regulation;

b) Responsibilities of players and enterprises regarding reporting and reflecting situations where prize-giving games are not conducted in accordance with the Gaming Rules and requesting the enterprise to resolve them;

c) Conditions for complaints to be considered and resolved;

d) Procedures and processes for resolving disputes between players and enterprises including complaint files, complaint reception units, dispute resolution timeframes of the enterprise, and decision-making authority for dispute resolution;

đ) Rights, obligations, and responsibilities of players and enterprises.

2. Enterprises must publicly announce the Dispute Resolution Regulation through public posting at the casino business location; on the company's website (if available); or distribute leaflets to participants in prize-giving games.

3. In cases where enterprises and players fail to reconcile disputes, disagree with the dispute resolution results, players or enterprises have the right to initiate court proceedings for resolution or choose arbitration proceedings as prescribed by law.

Chapter III

RULES ON THE CONDITIONS, PROCEDURES FOR ISSUING INVESTMENT REGISTRATION CERTIFICATE AND BUSINESS CONDITION SATISFACTION CERTIFICATE FOR CASINO

INTEGRATED SERVICE, TOURISM AND ENTERTAINMENT ZONE WITH CASINO

Article 23. Conditions for Issuing Investment Registration Certificate for Integrated Service, Tourism and Entertainment Zone with Casino Project

1\. The Investment Registration Certificate for an integrated service, tourism and entertainment zone project with a casino shall only be issued if the following conditions are met:

a\. Approval from the competent authority on the investment proposal for the casino project has been obtained;

b\. The casino business operation can only be included in the Investment Registration Certificate accompanying the integrated service, tourism and entertainment zone project with minimum investment items such as: hotel, service area, tourism, commerce, entertainment, conference center;

c\. The minimum investment capital for the project is two billion US dollars;

d\. There must be feasible plans and measures suitable to Vietnam's conditions to control and limit negative impacts of casino business operations.

2\. The dossier, procedures, and formalities for issuing the Investment Registration Certificate for an integrated service, tourism and entertainment zone project with a casino shall be carried out according to the laws on investment.

3\. In cases where investors are not required to obtain an Investment Registration Certificate under the laws on investment, the conditions for obtaining the decision of the competent state management agency on the investment proposal shall be implemented according to the provisions of Clause 1 of this Article.

Article 24. Conditions for Issuing Business Condition Satisfaction Certificate for Casino

1\. Conditions for issuing the Business Condition Satisfaction Certificate for casino include:

a\. The competent state management agency has issued the Investment Registration Certificate or investment proposal decision, including casino business activities;

b\. The enterprise has completed at least 50% of the minimum investment capital as registered in the Investment Registration Certificate or investment proposal decision;

c\. There must be a designated area for the casino business that meets the conditions stipulated in Clause 2, Article 5 of this Decree;

d\. There must be a manager or operator of the casino business with a minimum educational qualification of bachelor degree level, having at least one year of experience in managing casino business operations, and not being prohibited from establishing or managing enterprises under the law;

đ\. There must be a business operation plan as prescribed in Clause 6, Article 25 of this Decree.

2\. Each integrated service, tourism and entertainment zone project with a casino may only be considered for issuance of one Business Condition Satisfaction Certificate for casino, and the Business Condition Satisfaction Certificate shall only be issued to the enterprise named in the Investment Registration Certificate or investment proposal decision.

3\. Before organizing casino business operations, the enterprise must ensure compliance with security and public order conditions for conditional business sectors as prescribed by law.

Article 25. Dossier for Requesting Business Condition Satisfaction Certificate for Casino

The dossier for requesting the Business Condition Satisfaction Certificate for casino includes the following documents:

1\. Application for Business Condition Satisfaction Certificate for casino.

2\. Certified copy of the Investment Registration Certificate or investment proposal decision, including casino business activities and any adjusted Investment Registration Certificates or investment proposal decisions issued by the competent state management agency according to the laws on investment, or uncertified copies presented together with the original for verification.

3\. Documents proving that the enterprise has completed the disbursement of investment capital as stipulated in Point b, Clause 1, Article 24 of this Decree.

4\. Layout diagram of the casino business location.

5\. Draft Internal Management Regulation, organization of internal control department, internal regulations on anti-money laundering, Dispute Resolution Regulation, and Game Rules.

6\. Casino business operation plan including: information about the enterprise, implementation status of the investment project, requested duration for casino business operation permission, projected number of gaming machines, gaming tables, types of prize-giving games, business effectiveness assessment, projected foreign currency income and expenditure needs, security and social safety assurance measures for the casino business location, and implementation plan.

7\. List, criminal record check forms, certified copies of professional qualifications of the casino business manager or operator by the competent state agency, or uncertified copies presented together with the original for verification.

Article 26. Procedure for Issuing Business Registration Certificate Meeting Casino Operating Conditions

1. The enterprise shall submit one set of application dossier to the Ministry of Finance for checking the completeness and validity of the dossier. Within fifteen days from the date of receipt of the dossier, the Ministry of Finance shall notify the enterprise about the completeness and validity of the dossier and request the enterprise to supplement documents (if necessary) and submit six sets of formal dossiers for examination.

2. Within sixty days from the date of receiving complete and valid dossiers, the Ministry of Finance shall consider issuing the Business Registration Certificate Meeting Casino Operating Conditions. In case of refusal to issue the Business Registration Certificate Meeting Casino Operating Conditions, the Ministry of Finance shall notify the enterprise in writing and specify the reasons for refusal.

3. Examination procedure

a) Within fifteen days from the date of receipt of the valid dossier, the Ministry of Finance shall send the dossier to seek opinions from relevant agencies including the Ministry of Planning and Investment, the Ministry of Public Security, the Ministry of Culture, Sports and Tourism, the State Bank of Vietnam, and the People's Committee of the province where the enterprise requests permission to operate casino business.

b) Within fifteen days from the date of receiving complete dossiers for seeking opinions, the agency requested to provide opinions must submit written opinions to the Ministry of Finance and bear responsibility for the contents sought.

c) After receiving the opinions of relevant ministries and sectors as stipulated in point a, Clause 3 of this Article, the Ministry of Finance shall compile the opinions and decide on issuing or not issuing the Business Registration Certificate Meeting Casino Operating Conditions.

4. Content of Examination

Based on the provisions of this Decree and other related laws, the Ministry of Finance and relevant agencies shall examine the dossier according to the contents consistent with the conditions prescribed in Clause 1, Article 24 of this Decree.

Article 27. Business Registration Certificate Meeting Casino Operating Conditions

1. The Business Registration Certificate Meeting Casino Operating Conditions must include the following contents:

a) Name and address of the enterprise requesting the Business Registration Certificate Meeting Casino Operating Conditions;

b) Number and date of issuance of the Investment Registration Certificate or investment decision;

c) Legal representative of the enterprise;

d) Maximum number of gaming machines and gaming tables allowed for operation;

đ) Location of operation, area for arranging casino business premises within the integrated service, tourism, and entertainment complex;

e) Validity period;

g) Other contents as required by management.

2. The Business Registration Certificate Meeting Casino Operating Conditions shall specifically stipulate the permitted operating period based on the enterprise's proposal but shall not exceed the validity period of the Investment Registration Certificate or investment decision and shall not be more than twenty years from the effective date of the Investment Registration Certificate or investment decision, except for cases provided for in Article 62 of this Decree.

Article 28. Reissuing Business Registration Certificate Meeting Casino Operating Conditions

1. In case the Business Registration Certificate Meeting Casino Operating Conditions of the enterprise is lost, misplaced, damaged due to natural disasters, fire, or other objective reasons, the enterprise must go through the procedures to reissue the Business Registration Certificate Meeting Casino Operating Conditions.

2. The application dossier for reissuing the Business Registration Certificate Meeting Casino Operating Conditions includes the following documents:

a) Application for reissuing the Business Registration Certificate Meeting Casino Operating Conditions;

b) Certified copy of the Investment Registration Certificate or investment decision, which includes casino business activities and any adjusted Investment Registration Certificates or investment decisions (if any) issued by the competent state management agency in accordance with the law on investment, or an uncertified copy presented together with the original for verification;

c) Certified copy of the Business Registration Certificate Meeting Casino Operating Conditions that has been lost, misplaced, or damaged (if any).

3. Procedure for Reissuing Business Registration Certificate Meeting Casino Operating Conditions

The enterprise shall submit one set of application dossier for reissuing the Business Registration Certificate Meeting Casino Operating Conditions to the Ministry of Finance. Within fifteen days from the date of receiving the complete and valid dossier of the enterprise, the Ministry of Finance shall take the lead and coordinate with relevant agencies as stipulated in Clause 3 of Article 26 of this Decree to consider and decide on reissuing the Business Registration Certificate Meeting Casino Operating Conditions for the enterprise, clearly noting the reissue. The number of the reissued Business Registration Certificate Meeting Casino Operating Conditions shall be the same as the previously issued certificate.

4. The validity period of the reissued Business Registration Certificate Meeting Casino Operating Conditions shall be the remaining operating period specified in the Business Registration Certificate Meeting Casino Operating Conditions issued, reissued, or adjusted at the nearest time.

Article 29. Adjustment of the Certificate of Eligibility for Casino Business

1. In cases where a business has the need to adjust any content within the Certificate of Eligibility for Casino Business as stipulated in Clause 1, Article 27 of this Decree, the business must submit an application for adjustment of the Certificate of Eligibility for Casino Business. Specifically, for the adjustment of the maximum number of gaming machines and gaming tables that the business is permitted to operate, the business must comply with the provisions set out in Clause 3, Article 8 of this Decree.

2. The dossier for requesting the adjustment of the Certificate of Eligibility for Casino Business shall include the following documents:

a) Application for adjustment of the Certificate of Eligibility for Casino Business;

b) Certified copy of the Investment Registration Certificate or investment decision, which includes casino business activities and any adjusted Investment Registration Certificates or investment decisions (if any) issued by the competent state management agency in accordance with the law on investment, or an uncertified copy presented together with the original for verification;

c) Certified copy of the Certificate of Eligibility for Casino Business of the business;

d) Dossiers and documents proving that the content of the adjustment of the Certificate of Eligibility for Casino Business complies with the provisions of this Decree and relevant laws.

3. Procedure and formalities for adjusting the Certificate of Eligibility for Casino Business

The business submits one set of the dossier for requesting the adjustment of the Certificate of Eligibility for Casino Business to the Ministry of Finance. Within thirty days from the date of receiving a complete and valid dossier from the business, the Ministry of Finance, in collaboration with the agencies specified in Clause 3, Article 26 of this Decree, will examine and decide on issuing the adjusted Certificate of Eligibility for Casino Business to the business, clearly indicating the adjustment number.

4. The validity period of the adjusted Certificate of Eligibility for Casino Business is the remaining operating period as prescribed in the Certificate of Eligibility for Casino Business issued, reissued, or adjusted at the nearest time point.

Article 30. Extension of the Certificate of Eligibility for Casino Business

1. Only consider extending the Certificate of Eligibility for Casino Business for large-scale casino businesses as defined in Clause 15, Article 2 of this Decree.

2. Large-scale casino businesses with the Certificate of Eligibility for Casino Business expiring according to this Decree, if they wish to continue operating casinos, must apply for extension at least six months before the expiration date of the Certificate of Eligibility for Casino Business.

3. Conditions for extending the Certificate of Eligibility for Casino Business include:

a) The Certificate of Eligibility for Casino Business remains valid for at least six months prior to submitting the application for extension of the Certificate of Eligibility for Casino Business;

b) Meeting all conditions stipulated in Points a, c, and d of Clause 1, Article 24 of this Decree;

c) Meeting all conditions for casino business operations as concluded by the competent state management agency in the most recent periodic inspection before the time of applying for extension of the Certificate of Eligibility for Casino Business, as stipulated in Clause 3, Article 60 of this Decree.

4. The dossier for requesting the extension of the Certificate of Eligibility for Casino Business includes:

a) Application for extension of the Certificate of Eligibility for Casino Business;

b) Certified copy of the Certificate of Eligibility for Casino Business remaining valid for at least six months prior to submitting the application for extension of the Certificate of Eligibility for Casino Business;

c) Dossiers as prescribed in Clauses 2, 4, 5, and 7, Article 25 of this Decree;

d) Certified copy of the conclusion record of the competent state management agency in the most recent periodic inspection before the time of applying for extension of the Certificate of Eligibility for Casino Business, as stipulated in Clause 3, Article 60 of this Decree.

5. The procedure and formalities for extending the Certificate of Eligibility for Casino Business are carried out in accordance with the provisions of Clauses 1, 2, and 3, Article 26 of this Decree.

6. Content of examination

Based on the provisions of this Decree and other relevant laws, the Ministry of Finance and the agencies specified in Clause 3, Article 26 of this Decree will examine the dossier in accordance with the contents suitable for the conditions stipulated in Clause 3 of this Article.

7. The duration of the extension of the Certificate of Eligibility for Casino Business is based on the request of the business but shall not exceed the validity period of the Investment Registration Certificate or the investment approval decision and shall not be more than ten years from the date the extended Certificate of Eligibility for Casino Business becomes effective.

Article 31. Revocation of the Certificate of Eligibility for Casino Business

1. The enterprise shall have its Certificate of Eligibility for Casino Business revoked if any of the following circumstances occur:

a) Within twelve months from the date of issuance of the Certificate of Eligibility for Casino Business, it does not commence business operations;

b) The enterprise is dissolved or declared bankrupt in accordance with the provisions of the law;

c) It has its Investment Registration Certificate or Investment Approval Decision revoked;

d) It fails to meet all conditions required for issuance of the Certificate of Eligibility for Casino Business as concluded by the competent state management agency pursuant to point a, Clause 3, Article 60 of this Decree;

đ) It violates all regulations on organizing and operating casino business as concluded by the competent state management agency pursuant to point b, Clause 3, Article 60 of this Decree.

2. The Certificate of Eligibility for Casino Business shall automatically become invalid and be revoked in the case stipulated in point b and c, Clause 1 of this Article.

3. The Ministry of Finance, in charge and coordinating with relevant agencies as provided for in Clause 3, Article 26 of this Decree, decides to revoke the Certificate of Eligibility for Casino Business in cases stipulated in points a, d and đ, Clause 1 of this Article. Such decision will be notified to the enterprise ten days prior to the revocation date.

4. The enterprise must immediately cease all casino business activities at the time when the Certificate of Eligibility for Casino Business is revoked.

5. The decision to revoke the Certificate of Eligibility for Casino Business of the enterprise shall be announced by the Ministry of Finance through mass media.

Chapter IV

PROCEDURE AND REQUIREMENTS FOR ISSUING LICENSES FOR FOREIGN EXCHANGE COLLECTION AND PAYMENT

AND OTHER FOREIGN EXCHANGE ACTIVITIES

Article 32. Procedures for Issuing Licenses for Foreign Exchange Collection and Payment and Other Foreign Exchange Activities

1. After obtaining the Certificate of Eligibility for Casino Business from the competent authority, enterprises that need to collect, pay foreign currency and engage in other foreign exchange activities as prescribed in this Decree shall submit two sets of application files either directly or via postal service to the State Bank branch in the province or centrally-administered city where the casino business location is situated (hereinafter referred to as the State Bank branch). The application file includes:

a) Application form for License for Foreign Exchange Collection and Payment and Other Foreign Exchange Activities (hereinafter referred to as the License);

b) Certified copy or copy with original presented for verification of the Investment Registration Certificate or Investment Approval Decision;

c) Certified copy or copy with original presented for verification of the Certificate of Eligibility for Casino Business;

d) Internal management and control regulations for foreign exchange receipts and payments signed by the legal representative of the enterprise.

2. Within fifteen days from the date of receipt of the enterprise's application file, the State Bank branch is responsible for checking the completeness and validity of the application file and sending one set of the application file to the State Bank of Vietnam along with a written evaluation of the application file components by the State Bank branch.

3. Within thirty days from the date of receiving the complete application file as prescribed, the State Bank of Vietnam examines and issues the License. In case of refusal, the State Bank of Vietnam notifies the enterprise in writing, specifying the reasons for refusal.

4. The validity period of the License shall correspond to the validity period of the Certificate of Eligibility for Casino Business and shall not exceed twenty years from the effective date of the Certificate of Eligibility for Casino Business.

Article 33. Procedures for Reissuing, Amending, and Extending the License

1. Reissuing the License

a) In cases where the License is lost, misplaced, damaged due to natural disasters, fire, or other objective reasons, the enterprise must submit two sets of application documents for reissuing the License either directly or through postal service to the State Bank branch in the province or city where the casino business location is situated. The documents include:

- An application form requesting reissuance of the License, clearly stating the reason for the request;

- A certified copy or an un-certified copy with the original presented for verification of the Investment Registration Certificate or the investment approval decision;

- A certified copy or an un-certified copy with the original presented for verification of the Business Condition Certificate for casino operations;

- A certified copy or an un-certified copy with the original presented for verification of the previously issued License that is still valid (if applicable);

- Documents or papers proving the loss, misplacement, or damage of the License (if applicable).

b) The procedure for submitting documents to the State Bank of Vietnam shall be carried out in accordance with Clause 2, Article 32 of this Decree;

c) The issuance of the License shall be conducted in accordance with the provisions of Clause 3, Article 32 of this Decree;

d) The validity period of the reissued License is the remaining period of the previously issued License at the nearest time point.

2. Amending the License

a) Enterprises may amend the License in the following situations:

- Changing the name of the enterprise;

- Changing the authorized bank for foreign exchange business and services where the enterprise opens a dedicated foreign currency account;

- Changing the amount of cash foreign currency reserves.

b) Enterprises wishing to amend the License's content must submit two sets of application documents for amending the License either directly or through postal service to the State Bank branch in the province or city where the casino business location is situated. The documents include:

- An application form requesting amendment of the License, clearly stating the reason for the request;

- A certified copy or an un-certified copy with the original presented for verification of the previously issued License that is still valid;

- Documents or papers proving the amended content complies with the provisions of Point a, Clause 2 of this Article (if applicable).

c) The procedure for submitting documents to the State Bank of Vietnam shall be carried out in accordance with the provisions of Clause 2, Article 32 of this Decree;

d) The issuance of the License shall be conducted in accordance with the provisions of Clause 3, Article 32 of this Decree;

đ) The validity period of the amended License is the remaining period of the previously issued License at the nearest time point;

e) In cases of changing the authorized bank for foreign exchange business and services where the enterprise opens a dedicated foreign currency account, within five working days from the date of License amendment, the enterprise must open a new dedicated account and transfer the remaining balance of foreign currency from the old dedicated account to the new dedicated account or a foreign currency settlement account, while simultaneously closing the old dedicated account and reporting to the State Bank of Vietnam;

g) Within five working days from the date of License amendment, the enterprise must return the original License to the State Bank of Vietnam.

3. Extending the License

a) When the License issued by the State Bank of Vietnam expires, the enterprise must submit two sets of application documents for extending the License either directly or through postal service to the State Bank branch in the province or city where the casino business location is situated. The documents for extending the License include:

- An application form requesting extension of the License;

- A certified copy or an un-certified copy with the original presented for verification of the License that remains valid for at least one month before applying for extension;

- The documents specified in Points b and c, Clause 1, Article 32 of this Decree;

b) The procedure for submitting documents to the State Bank of Vietnam shall be carried out in accordance with Clause 2, Article 32 of this Decree;

c) The procedure for extending the License shall be carried out in accordance with the provisions of Clause 3, Article 32 of this Decree;

d) The validity period of the extended License shall correspond to the validity period of the Business Condition Certificate for casino operations;

đ) Within five working days from the date of License extension, the enterprise must return the original License to the State Bank of Vietnam.

Article 34. Revocation of License

The State Bank of Vietnam shall revoke the License of a business entity in the following cases:

1. The application for issuance of the License contains false information to meet the conditions for issuance of the License.

2. The business entity does not commence foreign currency collection and payment activities and other foreign exchange activities within twelve months from the date of issuance of the License.

3. The business entity undergoes division, merger, consolidation, dissolution, or bankruptcy as prescribed by law.

4. The business entity has its Investment Registration Certificate or investment approval decision or Casino Business Condition Certificate revoked by a competent state agency.

5. The business entity is administratively penalized three times or more for violations related to foreign exchange management.

Article 35. Conversion of License

1. Transition Period

For businesses specified in Clause 1 of Article 62 of this Decree that have previously been permitted by the State Bank of Vietnam to conduct foreign currency cash collection and payment activities for casino operations, such activities may continue based on the prior approval document. If necessary, the business entity shall process the procedures to convert the previous approval document into a License.

2. Documents, Procedures, and Formalities for Conversion

a) The business entity submits two sets of application documents for issuance of the License either directly or through postal service to the State Bank branch in the province or city where the casino business location is situated. The documents include:

- Application for License conversion;

- A certified copy or an un-certified copy with the original presented for verification of the Investment Registration Certificate or the investment approval decision;

- Certified copy or original copy for verification of the Casino Business Condition Certificate (if applicable);

- Internal management and control regulations for foreign currency receipts and payments signed by the legal representative of the business entity;

- Approval document for foreign currency cash collection and payment activities and other foreign exchange activities already issued;

- Report on the implementation of foreign currency collection and payment activities and other foreign exchange activities related to casino operations since the issuance of the approval document by the State Bank of Vietnam.

b) The procedure for submitting documents to the State Bank of Vietnam shall be carried out in accordance with Clause 2, Article 32 of this Decree;

c) The issuance of the License shall be carried out according to the provisions of Clause 3 of Article 32 of this Decree.

Chapter V

INFORMATION, ADVERTISING, AND PROMOTION

Article 36. Provision of Information

1. The business entity is responsible for posting all rules of entry and exit at the casino business location and publicly announcing the Game Rules and Dispute Resolution Regulations at the casino business location.

2. The business entity is responsible for providing relevant information and data related to casino operations to the competent state management agencies upon request for supervision, inspection, audit, and investigation as prescribed by law.

3. The business entity is liable for the accuracy and truthfulness of the information it publishes and provides.

Article 37. Advertising

1. Only businesses that have been granted a Casino Business Condition Certificate in accordance with this Decree and businesses specified in Clause 1 of Article 62 of this Decree are permitted to advertise activities related to casino operations.

2. Advertising of activities related to casino operations must comply with advertising laws. The content of advertisements includes:

a) Name and address of the business entity;

b) Names of prize games;

c) Permitted players at the casino business location as stipulated in Articles 11 and 12 of this Decree.

3. A casino business entity that complies with Article 12 of this Decree may only advertise using signs and billboards inside the casino business location, and such advertisements can only be seen when entering the casino business location, ensuring that people outside cannot read, hear, or see them. Apart from the permitted advertising methods specified herein, the business entity is not allowed to advertise casino operations in any form.

4. A casino business entity that meets the requirements of Article 12 of this Decree, during the trial operation period allowing Vietnamese citizens to play at the casino business location, may advertise in entertainment programs broadcast via electronic devices on international flights; advertise at international airport quarantine areas and international seaports.

Article 38. Discounts and Promotions

Enterprises may implement discount and promotion policies in accordance with current tax laws and related legal provisions.

Chapter VI

FINANCE, ACCOUNTING AND AUDIT

Article 39. Financial Regime

1. The fiscal year of enterprises shall be carried out in accordance with the accounting laws.

2. Enterprises shall not enjoy preferential treatment for tax, fee, and charge obligations directly related to the purchase of gaming machines, gaming tables, gaming equipment, and taxes, fees, and charges payable from casino operations. Preferential treatments for other investment and business activities shall be implemented in accordance with current legal provisions.

3. Enterprises shall fulfill their tax obligations to the State in accordance with current tax laws.

4. The Ministry of Finance shall guide financial management mechanisms suitable for the specific nature of casino business operations.

Article 40. Revenue Management and Tax Administration

1. Casino operating enterprises must allocate a location within the casino business point with necessary means and equipment for state management agencies to perform direct or electronic monitoring tasks through electronic devices and camera systems.

2. Staff members of state management agencies shall conduct direct or electronic monitoring of transactions at the casino business point involving money and negotiable instruments; these transactions must also be recorded and reported to relevant state management agencies.

3. Inventory counts and transaction calculations in cash collection areas, cash counting areas, and negotiable instrument counting areas must be documented in a record and subject to direct or electronic monitoring by staff members of state management agencies.

4. The Ministry of Finance shall provide detailed guidance on revenue management and supervision mechanisms, tax collection forms, and declarations consistent with tax laws and the specific nature of casino business operations.

Article 41. Accounting System and Reporting

1. The enterprise's accounting system and financial reporting shall comply with legal provisions and the guidelines of the Ministry of Finance.

2. Enterprises shall separately account for revenues and expenses related to casino operations. In cases where revenues and expenses are associated with other business activities, enterprises shall allocate them according to the guidelines of the Ministry of Finance.

3. The operational reporting system of enterprises shall be carried out in accordance with the regulations of the Ministry of Finance.

Article 42. Auditing and Public Disclosure of Financial Reports

1. Enterprise financial reports must be audited annually.

2. After the end of the fiscal year, enterprises shall disclose financial reports in accordance with legal provisions.

ADMINISTRATIVE PENALTIES FOR VIOLATIONS

Article 43. General Provisions on Handling Violations

1. Chapter VII of this Decree stipulates administrative violations, forms and levels of penalties, measures to mitigate consequences, penalty authority, and specific fine amounts for each position in the casino business sector.

2. Administrative violations in other related sectors concerning the casino business sector shall be penalized in accordance with the provisions of those documents.

Article 44. Forms of administrative penalties and measures to remedy consequences

1. The main forms of punishment include:

a) Warning;

b) Fine.

The maximum fine for individuals committing administrative violations in the casino business sector is VND 100,000,000, and for organizations, it is VND 200,000,000.

The monetary penalties for administrative violations stipulated in this Decree apply to organizations, except where Article 51 of this Decree only applies to individuals.

The penalty for individuals is half the penalty for organizations for administrative violations stipulated in this Decree.

2. Supplementary forms of punishment in the casino business sector include:

a) Revocation of the right to use the Certificate of Eligibility for Casino Business Operations for a specified period;

b) Confiscation of objects and means used to commit administrative violations.

3. In addition to the forms of punishment prescribed in Clause 1 and Clause 2 of this Article, depending on the nature and degree of violation, the violator may also be subject to one or more of the following remedial measures:

a) Compel restoration to the original condition.

b) Compelling re-exportation or destruction of gaming machines, gaming tables, prize-winning gaming equipment, and negotiable tokens;

c) Compelling destruction of documents that have been altered, erased, falsified, or fraudulently created;

d) Compelling correction of information and data reported inaccurately, incompletely, or misleadingly;

đ) Compelling return of unlawful profits obtained through the commission of administrative violations;

Article 45. Violations concerning the application files for the Certificate of Eligibility for Casino Business Operations

1. A fine of from twenty million to thirty million Vietnamese dong for arbitrarily altering or erasing documents in the application file for issuance, reissuance, adjustment, and extension of the Certificate of Eligibility for Casino Business Operations.

2. A fine of from forty million to fifty million Vietnamese dong for fraudulent or forged documents in the application file for issuance, reissuance, adjustment, and extension of the Certificate of Eligibility for Casino Business Operations.

3. Additional forms of punishment:

Revoke the right to use the Casino Business License for a period of three to six months for administrative violations stipulated in this Article.

4. Apply remedial measures:

Compel the destruction of documents that have been altered, erased, falsified, or forged in connection with administrative violations stipulated in this Article.

Article 46. Violations concerning the management and use of the Certificate of Eligibility for Casino Business Operations

1. A fine of from forty million to sixty million Vietnamese dong for erasing or altering the Certificate of Eligibility for Casino Business Operations.

2. A fine of from one hundred thirty million to one hundred fifty million Vietnamese dong for renting, lending, or transferring the Certificate of Eligibility for Casino Business Operations.

3. A fine of from one hundred eighty million to two hundred million Vietnamese dong for conducting casino business without obtaining the Certificate of Eligibility for Casino Business Operations, except for enterprises specified in Clause 1 of Article 62 of this Decree.

4. Additional forms of administrative punishment:

a) Revocation of the right to use the Certificate of Eligibility for Casino Business Operations for three to six months for administrative violations prescribed in Clause 1 of this Article;

b) Revocation of the right to use the Certificate of Eligibility for Casino Business Operations for six to twelve months for administrative violations prescribed in Clause 2 of this Article.

5. Application of remedial measures: Compelling return of unlawful profits obtained through the commission of administrative violations prescribed in Clauses 2 and 3 of this Article.

Article 47. Violations concerning the arrangement of Business Points

1. A fine of from ninety million to one hundred million Vietnamese dong for arranging Business Points for casino operations that do not fully meet the conditions stipulated by law.

2. A fine of from one hundred eighty million to two hundred million Vietnamese dong for organizing casino business operations at locations not approved by competent state authorities according to the law.

3. Additional forms of punishment:

a) Revocation of the right to use the Certificate of Eligibility for Casino Business Operations for three to six months for administrative violations prescribed in Clause 1 of this Article;

b) Revocation of the right to use the Certificate of Eligibility for Casino Business Operations for six to twelve months for administrative violations prescribed in Clause 2 of this Article.

4. Apply remedial measures:

Compel the restoration of the casino business point to comply fully with legal requirements and its approved location by the competent state management agency.

Article 48. Violations concerning the quantity of gaming machines, gaming tables, and types and forms of games with prizes

1. A fine of VND 130,000,000 to VND 150,000,000 shall be imposed on the act of conducting business not in accordance with the types and forms of games with prizes as prescribed by law and this Decree.

2. A fine of VND 180,000,000 to VND 200,000,000 shall be imposed on the act of organizing business exceeding the number of gaming machines and gaming tables permitted for business as prescribed by law and this Decree.

3. Additional forms of punishment:

Revoke the right to use the Casino Business License for a period of six to twelve months for administrative violations stipulated in this Article.

4. Apply remedial measures:

a) Order the destruction or re-exportation of gaming machines and gaming tables exceeding the permitted number and not conforming to the types and forms of games with prizes as prescribed by law;

b) Order the return of illegal profits obtained from the implementation of administrative violations stipulated in this Article.

Article 49. Violations concerning the construction and public announcement of Game Rules

1. A fine of VND 60,000,000 to VND 90,000,000 shall be imposed on the act of failing to publicly announce the Game Rules as prescribed in Clause 2, Article 10 of this Decree.

2. A fine of VND 100,000,000 to VND 180,000,000 shall be imposed on the act of failing to construct the Game Rules as prescribed in Clause 1, Article 10 of this Decree.

3. Additional forms of punishment:

Revoke the right to use the Casino Business License for a period of six to twelve months for administrative violations stipulated in Clause 2 of this Article.

Article 50. Violations concerning the monitoring and management of individuals entering and exiting Casino Business Premises

1. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed on the act of failing to maintain a logbook or issue electronic cards to control individuals entering and exiting Casino Business Premises.

2. A fine of VND 180,000,000 to VND 200,000,000 shall be imposed on the act of allowing individuals to enter and exit Casino Business Premises in violation of the law.

3. Additional forms of punishment:

a) Revocation of the right to use the Certificate of Eligibility for Casino Business Operations for three to six months for administrative violations prescribed in Clause 1 of this Article;

b) Revocation of the right to use the Certificate of Eligibility for Casino Business Operations for six to twelve months for administrative violations prescribed in Clause 2 of this Article.

4. Apply remedial measures:

Compel the return of illegal profits obtained from committing administrative violations stipulated in this Article.

Article 51. Violations concerning the obligations of players

1. A warning shall be imposed on individuals violating any of the following acts:

a) Not complying with the Game Rules announced by the enterprise;

b) Not complying with the internal regulations of the Casino Business Premises announced by the enterprise;

c) Not complying with the internal management regulations announced by the enterprise.

2. A fine of VND 20,000,000 to VND 30,000,000 shall be imposed on the act of causing disorder and social safety at Casino Business Premises.

3. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed on the act of cheating during participation in games with prizes at Casino Business Premises.

4. Additional forms of administrative punishment:

Compel the return of illegal profits obtained from committing administrative violations as stipulated in Clause 3 of this Article.

Article 52. Violations concerning the management of agreed-upon currency

1. A fine of VND 40,000,000 to VND 50,000,000 shall be imposed on the act of using agreed-upon currency that does not meet all technical standards as prescribed in this Decree.

2. A fine of VND 50,000,000 to VND 70,000,000 shall be imposed on the act of failing to register agreed-upon currency with state management agencies as prescribed.

3. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed on the act of using another enterprise's agreed-upon currency or not in accordance with the registered agreed-upon currency with state management agencies.

4. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed on the act of not using Vietnamese dong to exchange for agreed-upon currency and exchanging agreed-upon currency back to Vietnamese dong in cases where Vietnamese players have unused agreed-upon currency or winnings at Casino Business Premises.

5. Additional forms of punishment:

a) Confiscate all agreed-upon currency in cases of administrative violations stipulated in Clause 1 and Clause 3 of this Article;

b) Suspend the right to use the Certificate of Eligibility for Casino Business from three to six months in cases of administrative violations stipulated in Clause 2 and Clause 4 of this Article.

Article 53. Acts Violating Provisions on Management of Gaming Machines, Tables, and Equipment

1. A fine of VND 40,000,000 to VND 50,000,000 shall be imposed for failing to maintain a record of gaming machines, tables, and equipment management.

2. A fine of VND 60,000,000 to VND 70,000,000 shall be imposed for importing spare parts and managing spare parts not in accordance with the provisions of the law.

3. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for operating gaming machines and tables that do not comply with all the provisions stipulated in Article 16 of this Decree.

4. Additional forms of administrative punishment:

Confiscate all gaming machines, tables, and equipment involved in administrative violations stipulated in Clauses 2 and 3 of this Article.

5. Measures to remedy consequences:

Compel the return of illegal profits obtained from committing administrative violations as stipulated in Clauses 2 and 3 of this Article.

Article 54. Acts Violating Provisions on Internal Control, Managers, and Operators of Business Points

1. A fine of VND 40,000,000 to VND 50,000,000 shall be imposed for failing to establish and promulgate internal management regulations.

2. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for failing to establish an internal control department as prescribed by law.

3. A fine of VND 180,000,000 to VND 200,000,000 shall be imposed for appointing managers and operators of casino business points who do not meet the conditions stipulated by law.

4. Additional forms of administrative punishment:

Revoke the right to use the Casino Business License for a period of six to twelve months for administrative violations stipulated in Clause 3 of this Article.

Article 55. Acts Violating Provisions on Prize Payments and Prize Confirmation

1. A fine of VND 10,000,000 to VND 20,000,000 shall be imposed for intentionally delaying prize payments to players without justifiable reasons.

2. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for confirming prizes to incorrect recipients or amounts that do not match the actual winnings.

3. Additional sanctions: Revocation of the Casino Business License for a period of three to six months for administrative violations as stipulated in Clause 2 of this Article.

4. Measures to address consequences:

a) Compel the payment of prizes to players according to their requests and the rules of the game.

b) Compel the recovery of prize confirmation certificates for administrative violations as stipulated in Clause 2 of this Article.

Article 56. Acts Violating Provisions on Information Provision

1. A fine of VND 40,000,000 to VND 50,000,000 shall be imposed for publishing or providing incomplete or inaccurate information.

2. Measures to remedy consequences:

Order to correct published information that is incomplete or inaccurate.

Article 57. Acts Violating Provisions on Discount, Promotion, and Financial Management Regime

1. A fine of VND 60,000,000 to VND 70,000,000 shall be imposed for failing to comply with financial management regimes issued by competent state management agencies.

2. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for violating discount and promotion provisions set forth in this Decree.

3. Application of measures to remedy consequences:

Order to surrender the amount of unlawful profit obtained from implementing administrative violations as stipulated herein.

Article 58. Administrative Sanctioning Authority and Authority to Draft Administrative Violation Records

1. Financial inspectors at all levels performing official duties have the authority to issue warnings.

2. The Director of the Department of Finance's Inspectorate has the authority:

a) To issue warnings;

b) To impose fines up to VND 50,000,000;

c) Confiscate items and means used in administrative violations with a value not exceeding the fine amount specified in point b of this clause;

d) Apply measures to mitigate consequences as stipulated in Clause 3 of Article 44 of this Decree.

3. The head of specialized inspection teams of the Ministry of Finance has the authority:

a) To issue warnings;

b) To impose fines up to VND 140,000,000;

c) Confiscate items and means used in administrative violations with a value not exceeding the fine amount specified in point b of this clause;

d) Apply measures to mitigate consequences as stipulated in Clause 3 of Article 44 of this Decree.

4. The Inspector General of the Ministry of Finance has the authority to:

a) To issue warnings;

b) To impose fines up to VND 200,000,000;

c) To revoke the right to use the Casino Business License for a period as prescribed in this Decree;

d) Confiscate objects and means used to commit administrative violations;

d) To apply measures to mitigate consequences as stipulated in Clause 3 of Article 44 of this Decree.

5. The sanctioning authority for fines stipulated in this Article applies to organizations, with the fine for individuals being half the amount imposed on organizations.

6. In addition to those authorized to impose sanctions as stipulated in Clauses 1, 2, 3, and 4 of this Article, those authorized to impose administrative sanctions under provincial People's Committees and public security organs as provided for in laws on administrative violation handling, within their functional and assigned tasks, upon discovering administrative violations in this field or within their jurisdiction, shall apply the provisions of this Decree to impose sanctions.

7. Upon discovering administrative violations, those authorized to impose administrative sanctions as stipulated in this Article must promptly handle such violations in accordance with this Decree and current laws on administrative violation handling while performing official duties.

Chapter VIII

STATE MANAGEMENT, INSPECTION, AND AUDIT

Article 59. State Management of Casino Business

1. The Government shall uniformly manage state affairs concerning casino business and issue policies regulating casino business activities within its authority.

2. The Prime Minister

a) Approve policies and directives, promulgate regulatory legal documents and necessary measures within his authority to manage casino business operations as prescribed in this Decree and relevant laws;

b) Approve the number of gaming machines and tables and adjust the maximum number of gaming machines and tables for integrated service, tourism, and entertainment zones with casinos as stipulated in Articles 7 and 8 of this Decree;

c) Decide on other matters related to casino business operations within the authority prescribed in this Decree and relevant laws.

3. The Ministry of Finance shall be responsible before the Government for managing state affairs concerning casino business, including:

a) Study and draft policies on casino business for approval by competent authorities, and promulgate and guide the implementation of regulatory legal documents within its authority regarding casino business;

b) Provide opinions to investment registration agencies on the maximum number of gaming machines and tables for integrated service, tourism, and entertainment zones with casinos as stipulated in Article 7 of this Decree;

c) Take the lead and coordinate with relevant ministries and sectors to conduct summaries and evaluations of pilot programs allowing Vietnamese citizens to participate in casino businesses as stipulated in Article 12 of this Decree;

d) Issue, reissue, adjust, extend, and revoke Certificates of Eligibility for Casino Business Operations as prescribed in this Decree;

đ) Inspect, audit, and handle violations of laws concerning casino business operations as prescribed in this Decree;

e) Perform other tasks as prescribed by law.

4. The Ministry of Planning and Investment

a) Take the lead and coordinate with relevant ministries and sectors to submit

b) Coordinate with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Casino Business Operations as prescribed in this Decree;

c) Coordinate with ministries, sectors, and localities in managing, supervising, and inspecting casino business operations;

d) Perform other tasks as prescribed by law.

5. The Ministry of Public Security

a) Be responsible for state management of security, public order, and social safety in casino business operations as prescribed by law;

b) Issue or propose competent authorities to issue, amend, and supplement regulatory legal documents, provide guidance, and inspect compliance with legal provisions ensuring security, public order, and social safety in casino business operations;

c) Lead and coordinate with relevant agencies, organizations, and individuals to combat money laundering crimes related to casino business operations as prescribed by law;

d) Lead and coordinate with relevant agencies and organizations in combating illegal gambling activities and other law violations;

đ) Coordinate with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Casino Business Operations as prescribed in this Decree;

e) Coordinate with ministries, sectors, and localities in managing, supervising, and inspecting casino business operations;

g) Performing other duties as prescribed by law.

6. The Ministry of Culture, Sports, and Tourism

a) Guide and review the content and images of gaming machines, tables, designated currency, and gaming equipment to ensure they comply with Vietnamese customs, aesthetics, and beauty standards as prescribed by law;

b) Coordinate with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Casino Business Operations as prescribed in this Decree;

c) Coordinate with ministries, sectors, and localities in managing, supervising, and inspecting casino business operations;

d) Perform other tasks as prescribed by law.

7. The Ministry of Information and Communications

a) Direct internet service providers, network infrastructure companies, online social networking service providers, and telecommunications enterprises to proactively block and not provide online gambling services through computer networks, telecommunications networks, and the Internet;

b) Coordinate with the Ministry of Public Security and relevant ministries and sectors to prevent the provision of online gambling services through computer networks, telecommunications networks, and the Internet from foreign countries into Vietnam;

c) Perform other tasks as prescribed by law.

8. The State Bank of Vietnam

a) Issue, reissue, adjust, extend, convert, and revoke licenses for foreign currency transactions and other foreign exchange activities related to casino business operations as prescribed in this Decree;

b) Manage foreign currency transactions and usage by casino business enterprises as prescribed by law;

c) Coordinate with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Casino Business Operations as prescribed in this Decree;

d) Coordinate with relevant agencies, organizations, and individuals to implement anti-money laundering measures in casino business operations as prescribed by law;

đ) Coordinate with ministries, sectors, and localities in managing, supervising, and inspecting casino business operations;

e) Perform other tasks as prescribed by law.

9. The Ministry of Industry and Trade

Manage promotional activities of casino business enterprises as prescribed by law.

10. The Ministry of Labor, Invalids, and Social Affairs

Manage labor at casino business enterprises as prescribed by law.

11. Provincial People's Committees

a) Coordinate with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Casino Business Operations as prescribed in this Decree;

b) Be responsible for managing, supervising, and inspecting to ensure that casino business operations within their jurisdiction comply fully and correctly with the provisions of this Decree and relevant laws.

c) Direct relevant agencies under their jurisdiction to implement management, supervision, and inspection work on casino business activities within their area to ensure continuous and regular implementation.

d) Perform other tasks as prescribed by law.

Article 60. Inspection and Audit

1. The inspection and audit work of state administrative agencies shall be carried out regularly or at random. Random inspections shall only be conducted when there are signs of violations by enterprises, upon request for handling complaints and denunciations, to prevent corruption, or as assigned by the head of the competent state administrative agency.

2. Provincial People's Committees shall conduct annual regular inspections of compliance with all regulations concerning casino business conditions during the operation of casino businesses. Regular inspections shall not exceed one time per year for each enterprise.

3. The Ministry of Finance shall take the lead and coordinate with the Ministry of Planning and Investment, the Ministry of Public Security, the Ministry of Culture, Sports and Tourism, related ministries and sectors, and the provincial People's Committee where the enterprise organizes casino business operations to conduct regular inspections every two years to assess the ability to continue maintaining or revoking the Certificate of Eligibility for Casino Business Operations of the enterprise or to recommend that the competent state administrative agency consider and handle according to the law. The inspection content includes:

a) Inspecting compliance with all conditions stipulated in points a, b, c, and d of Clause 1, Article 24 of this Decree for which the Certificate of Eligibility for Casino Business Operations was issued.

For enterprises specified in Clause 1, Article 62 of this Decree, inspect compliance with all casino business conditions permitted by the competent state administrative agency according to the law.

b) Inspecting compliance with all regulations on organizing casino business operations as prescribed in this Decree, including the following main contents:

- Management of gaming machines, gaming tables, designated currency, and gaming equipment;

- Management of permitted players and entry-exit points for the casino business location;

- Compliance with internal management rules, internal control systems, financial regulations, and gaming rules;

- Management of foreign exchange and compliance with laws on preventing money laundering;

- Compliance with financial, accounting laws, and obligations to pay state budget revenues.

4. The Ministry of Finance, provincial People's Committees, and public security agencies at provincial level or higher may decide to conduct random inspections when enterprises show signs of violating player eligibility regulations, ensuring security, public order, and social safety, or when there are reports or accusations of criminal offenses related to the enterprise.

5. The inspection and audit of tax obligations of enterprises shall be carried out in accordance with the law on taxes.

Article 61. Competence of State Administrative Agencies

During the process of managing, inspecting, and auditing casino business locations, state administrative agencies authorized by this Decree have the right to:

1. Access all rooms in the casino business location.

2. Request enterprises and related individuals to provide documents, data, and information for the purpose of management, inspection, and audit.

3. Propose that enterprises temporarily suspend part or all of their casino business operations in the casino business location if the competent state administrative agency has sufficient grounds to believe that the enterprise is seriously violating the law, and notify the agency issuing the Certificate of Eligibility for Casino Business Operations in writing to jointly examine, coordinate inspections, and handle according to the law.

Chapter IX

IMPLEMENTING PROVISIONS

Article 62. Transitional Provisions

1. For enterprises that have been issued Investment Registration Certificates, including casino business activities before this Decree takes effect, their casino business operations shall continue according to the Investment Registration Certificate already issued. In case of need, enterprises shall complete procedures to obtain a Casino Business Condition Certificate in accordance with the following provisions:

a) The application dossier for obtaining a Casino Business Condition Certificate includes:

- A request for issuance of a Casino Business Condition Certificate;

- A certified true copy of the valid Investment Registration Certificate, which includes casino business activities and any amended Investment Registration Certificates (if any), or an un-certified copy accompanied by the original for verification;

- Other documents specified in Clauses 4, 5, 6, and 7 of Article 25 of this Decree.

b) Enterprises submit one set of the application dossier for obtaining a Casino Business Condition Certificate to the Ministry of Finance. Within fifteen days from the date of receiving a complete and valid dossier from the enterprise, the Ministry of Finance will review the dossier and issue a Casino Business Condition Certificate to the enterprise, including:

- The maximum number of gaming machines and tables allowed for business operation is equal to the number specified in the Investment Registration Certificate. If the Investment Registration Certificate does not specify the number of gaming machines and tables, the maximum number allowed for business operation is determined based on the number approved by the competent state management agency or the number registered with the competent state management agency prior to the effective date of this Decree;

- The location of the casino business operation must comply with the provisions of the Investment Registration Certificate;

- The validity period of the Casino Business Condition Certificate shall be equal to the remaining validity period of the casino business operation in the Investment Registration Certificate.

2. For enterprises that have been issued Investment Registration Certificates, including casino business activities before this Decree takes effect but have not yet organized casino business operations, before organizing such operations, enterprises must complete procedures to obtain a Casino Business Condition Certificate in accordance with the following provisions:

a) Conditions for obtaining a Casino Business Condition Certificate include:

- Having a valid Investment Registration Certificate, which includes casino business activities;

- Meeting all conditions for casino business operation as stipulated in the Investment Registration Certificate. In cases where the Investment Registration Certificate does not specify conditions for casino business operation, the enterprise must meet all conditions prescribed in Points b, c, d, and đ Clause 1 of Article 24 of this Decree.

b) The application dossier for obtaining a Casino Business Condition Certificate includes:

- A request for issuance of a Casino Business Condition Certificate;

- A certified true copy of the valid Investment Registration Certificate, which includes casino business activities and any amended Investment Registration Certificates (if any), or an un-certified copy accompanied by the original for verification;

- Documents and evidence proving that the enterprise meets all conditions for casino business operation as stipulated in the Investment Registration Certificate (if applicable). In cases where the Investment Registration Certificate does not specify conditions for casino business operation, the enterprise shall submit the dossier as prescribed in Clause 3 of Article 25 of this Decree.

- Other documents specified in Clauses 4, 5, 6, and 7 of Article 25 of this Decree.

c) The process and procedures for issuing a Casino Business Condition Certificate shall be carried out in accordance with the provisions of Clauses 1, 2, and 3 of Article 26 of this Decree.

d) Content of Review

Based on the provisions of this Decree and other relevant laws, the Ministry of Finance and related agencies as specified in Clause 3 of Article 26 of this Decree shall review the dossier in accordance with the appropriate contents corresponding to the conditions stipulated in Point a of this clause, including:

- The maximum number of gaming machines and tables allowed for business operation is equal to the number specified in the Investment Registration Certificate. If the Investment Registration Certificate does not specify the number of gaming machines and tables, the maximum number of gaming machines and tables allowed for business operation is determined based on the number approved by the competent state management agency or registered with the competent state management agency prior to the effective date of this Decree;

- The location of the casino business operation must comply with the provisions of the Investment Registration Certificate;

- The validity period of the Casino Business Condition Certificate shall be equal to the remaining validity period of the casino business operation in the Investment Registration Certificate.

Article 63. Implementation Provisions

1. This Decree takes effect from March 15, 2017.

2. The Minister of Finance shall take the lead and coordinate with relevant ministries and sectors to guide the contents assigned to be detailed in this Decree.

3. The ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of provincial people's committees under central cities, and related organizations and individuals are responsible for implementing this Decree./.