Circular No. 146/2017/TT-BTC guides the management and supervision of tax collection for casino business activities in Vietnam. This document specifies detailed regulations on cash and token money management in casinos as well as the declaration and payment obligations of enterprises.
적용 범위
Enterprises licensed to operate casino businesses
핵심 사항
- Cash and token money management at casinos (Article 3)
- Installation of electronic devices and camera systems for monitoring (Article 4)
- Declaration and payment of taxes and reporting on invoice and document usage (Article 5)
- proceduresforimplementinganddecisionmakingdeclarationreportingandotherfunctionsthatmustbeperformedinthislegaldocument
- effectivestartdateandapprovaldate
- updatereviewimplementationdateandterminationdate
- completionstatus
- otherfunctionsthatmustbeperformedinthislegaldocument
🌐 이 문서의 사회적 영향
- Strengthening tax management for casino business operations to ensure state budget revenue.
- Minimizing risks of money laundering and illegal activities in the casino sector.
❓ 자주 묻는 질문
When does this circular take effect?
Circular No. 146/2017/TT-BTC takes effect from February 12, 2018.
What must enterprises that were operating before Decree No. 03/2017/NĐ-CP took effect do?
Within ninety days from the date this Circular takes effect, enterprises must arrange locations for state management agencies to carry out management and supervision tasks and use software for cash and token money management.
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 146/2017/TT-BTC |
HA NOI, December 29, 2017 |
CIRCULAR
Guidelines for managing and supervising tax collection on casino business activities
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; and the Law No. 21/2012/QH13 dated November 20, 2012 amending and supplementing certain articles of the Law on Tax Administration;
Pursuant to Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on operating casinos;
Pursuant to the Government Decree No. 87/2017/NĐ-CP dated July 26, 2017 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director General of the Tax Department,
The Minister of Finance issues this Circular guiding management and supervision of tax collection on casino business activities as prescribed in the Government Decree No. 03/2017/NĐ-CP dated January 16, 2017 on casino business.
Article 1. Scope of Regulation
This Circular guides management and supervision of tax collection on casino business activities as prescribed in the Government Decree No. 03/2017/NĐ-CP dated January 16, 2017 on casino business.
Article 2. Applicability
1. Enterprises conducting casino business as prescribed in the Government Decree No. 03/2017/NĐ-CP dated January 16, 2017.
2. State administrative agencies with functions related to issuing permits, managing, supervising, inspecting, auditing, and imposing administrative penalties in casino business activities;
3. Other organizations and individuals related to casino business activities.
Article 3. Management of cash and designated currency at vaults, cashier counters, and gaming tables, electronic gaming machines with rewards
1. Enterprises must establish and promulgate internal regulations within casino operating points as stipulated in Clause 1, Article 18 of the Government Decree No. 03/2017/NĐ-CP dated January 16, 2017, including provisions on cash and designated currency management and organizing management to ensure segregation between vaults, cashier counters, and gaming tables, electronic gaming machines with rewards.
2. Enterprises are only permitted to exchange designated currency for players before playing at cashier counters or gaming tables and to return money to players at cashier counters. Foreign exchange management for casino business operations shall be carried out according to the guidelines of the State Bank.
3. All transactions related to cash and designated currency must be recorded using computer software and ensure that data from the software must be transferred to the Revenue Summary Report according to the model prescribed in Appendix No. 01 issued together with this Circular; simultaneously, these transactions must be recorded and reported to relevant state administrative agencies.
The Revenue Summary Report must be prepared on computer software and enterprises conducting casino business must regularly transfer information data of the Revenue Summary Report to the tax authority along with the time of submitting special consumption tax declaration forms. The Ministry of Finance (General Department of Taxation) is responsible for building information infrastructure to ensure that the tax authority receives data transferred by enterprises and provide guidance for enterprises to connect information.
4. Enterprises must arrange dedicated boxes (bags) to store cash and designated currency. These boxes (bags) must be sealed before being taken out of the vault and immediately after being taken out of electronic gaming machines with rewards, reward gaming tables.
Opening seals of boxes (bags), inventory, and transaction calculations at cashier counters, areas for counting cash and designated currency must be documented in records according to the models prescribed in Appendices No. 02 and No. 03 issued together with this Circular. Appendices No. 01, No. 02, and No. 03 issued together with this Circular must be stored for at least 10 years.
Article 4. Tax Administration for Casino Businesses
1. Casino businesses must arrange a location within the casino operating point with necessary equipment and facilities as prescribed in Clause 1, Article 40 of Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government for tax authorities to manage and directly supervise or monitor through electronic devices and camera systems.
2. The installation of electronic devices and camera systems within the casino operating point and the storage of surveillance images through these devices and systems shall be carried out in accordance with the provisions of Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government.
Tax authorities shall access the electronic device system and camera system to serve revenue management and tax administration tasks.
3. Tax authorities shall conduct direct supervision at the casino operating point or monitor through electronic devices and camera systems.
The Director of the Tax Department shall decide on direct management and supervision or monitoring through electronic devices and camera systems at casino businesses based on the principles of risk management in tax administration.
Article 5. Declaration and Payment of Taxes and Reporting on Invoice and Receipt Usage
1. Businesses shall declare and pay taxes in accordance with the Law on Tax Administration, the Law on Value Added Tax, the Law on Special Consumption Tax, the Law on Corporate Income Tax, and guiding documents.
2. Businesses shall register and notify the models of receipts as stipulated in Article 3 of this Circular to the tax management authority and have the responsibility to submit reports on the usage of invoices and receipts in accordance with the laws on invoice management.
Article 6. Implementation Organization
1. This Circular takes effect from February 12, 2018.
2. In cases where businesses have been granted permission to operate casinos before the effective date of Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government and have organized casino operations, within 90 days from the effective date of this Circular, casino businesses must arrange a location within the casino operating point for state management agencies to perform management and supervision tasks as prescribed in Clause 1, Article 40 of Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government and Clause 1, Article 4 of this Circular, and must use software for managing money and designated currency as prescribed in Clause 3, Article 3 of this Circular.
3. In cases where businesses have been granted permission to operate casinos before the effective date of Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government but have not yet organized casino operations, and in cases where businesses are granted permission after the effective date of Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government, upon organizing casino operations, casino businesses must arrange a location within the casino operating point for state management agencies to perform management and supervision tasks as prescribed in Clause 1, Article 40 of Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government and Clause 1, Article 4 of this Circular, and must use software for managing money and designated currency as prescribed in Clause 3, Article 3 of this Circular.
4. During implementation, if there are difficulties or obstacles, organizations and individuals are requested to report to the Ministry of Finance for consideration and resolution.
|
Place of Receipt: |
DEPUTY MINISTER |
MINISTRY OF FINANCE
Appendix No. 01:
COMBINED REVENUE STATEMENT
(Annexed to Circular No. 146/2017/TT-BTC dated December 29, 2017 of the Ministry of Finance)
|
Business Name:Part: |
|
|
|
Tax Code: |
Joint ... |
Signature:Article: |
|
Date... month... year... |
|
|
Unit of measurement:
|
Provincial People's Committees set specific pricesNumber ofMachines |
Provincial People's Committees set specific pricesTotal Revenue Less (-) Amount Paid to CustomersDirective |
Remarks |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
d.1. Amount of taxable income in Vietnam:Total |
|
|
|
- Office of the President of the StateCompared to theDifferenceChapter |
|
|
|
Supervisorshellfish (Signature and Full Name)of ten) |
signing and implementing AgreementsCashierThis Circular takes effect from August 1, 2022./. (Signature and Full Name)of ten) |
The issuance of work permits is governed by the following legal documents as prescribed by current laws: i) Decree No. 34/2008/NĐ-CP dated March 25, 2008, on the recruitment and management of foreign workers in Vietnam; ii) Decree No. 46/2011/NĐ-CP dated June 17, 2011, amending certain provisions of Decree No. 34/2008/NĐ-CP; and iii) Circular No. 31/2011/TT-BLDTBXH dated November 3, 2011, issued by the Ministry of Labor, Invalids, and Social Affairs guiding the implementation of Decrees No. 34 and No. 46.Treasury (Signature and Full Name)of ten) |
Cashỹ (Signature and Full Name)of ten) |
|
Note: |
This form is made in three copies when opening the box/bag.if nIt is placed in a bag.MINISTRY OF FINANCEAppendix No. 02:RECORD OF OPENING THE BOX/BAG(Annexed to Circular No. 146/2017/TT-BTC dated December 29, 2017 of the Ministry of Finance)
|
BCasino Business:Date:
Number of Machines
Quantity of Denominations
(Issued together with CircularTotal AmountRecorded Amounta. Exempted objects include:- This record is made in three copies at the cashier counter;
|
Business Name:Part: |
|
|
|
Tax Code: |
Joint ... |
Signature:Article: |
|
Date... month... year... |
|
|
|
Currency Exchange Agent No. 1 recorded amount is noted according to the actual collected currency. |
||
Unit of ChargeAppendix No. 03:RECORD OF COUNTING CASH AND DESIGNATED CURRENCY
|
Serial number |
Provincial People's Committees set specific pricesNumber ofExported Designated Currency, Cards, Vouchers |
Provincial People's Committees set specific pricesImported Designated Currency, Cards, VouchersJune 2024; |
Revenuepowers |
||||
|
|
|
|
|
|
|
||
|
1 |
|
|
|
|
|
|
|
|
2 |
|
|
|
|
|
|
|
|
... |
|
|
|
|
|
|
|
|
d.1. Amount of taxable income in Vietnam:Total |
|
|
|
|
|
|
|
|
Supervisorshellfish |
PartExpenditureRecorded AmountuanOriginal Balance
|
signing and implementing AgreementsCashierThis Circular takes effect from August 1, 2022./. |
|
|
The issuance of work permits is governed by the following legal documents as prescribed by current laws: i) Decree No. 34/2008/NĐ-CP dated March 25, 2008, on the recruitment and management of foreign workers in Vietnam; ii) Decree No. 46/2011/NĐ-CP dated June 17, 2011, amending certain provisions of Decree No. 34/2008/NĐ-CP; and iii) Circular No. 31/2011/TT-BLDTBXH dated November 3, 2011, issued by the Ministry of Labor, Invalids, and Social Affairs guiding the implementation of Decrees No. 34 and No. 46.Treasury
|
|
|
Note: |
TotalCashierIt is placed in a bag.MINISTRY OF FINANCE- This form is issued in three copies, recorded according to the unit of measurement;recorded according to the actual amount.an; a.2.e amount recorded according to the type of currency actually received; |
BCasino Business:Date:
Appendix number 03:
RECORD OF CASH COUNT AND AGREED CURRENCY
(Issued together with CircularTotal AmountRecorded Amounta. Exempted objects include:- This record is made in three copies at the cashier counter;
|
Business Name:Part: |
|
|
|
Tax Code: |
Joint ... |
Signature:Article: |
|
Date... month... year... |
|
|
|
Currency Exchange Agent No. 1 recorded amount is noted according to the actual collected currency. |
||
Unit of ChargeAppendix No. 03:RECORD OF COUNTING CASH AND DESIGNATED CURRENCY
|
Xust agreed currency, card, voucher |
|
||||||||
|
Nhp agreed currency, card, voucher |
|
||||||||
|
- Office of the President of the StateCompared to theDifferenceChapter |
|
||||||||
|
Provincial People's Committees set specific pricesce |
Provincial People's Committees set specific pricesxpenses |
||||||||
|
Catalog |
Loe amount |
ientệ |
d.1. Amount of taxable income in Vietnam:y giJune 2024; |
Revenuepowers |
Catalog |
Loe amount |
ientệ |
d.1. Amount of taxable income in Vietnam:y giJune 2024; |
Revenuepowers |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
d.1. Amount of taxable income in Vietnam:ong |
|
|
|
|
|
|
|
|
|
|
Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…uantity cDifferenceChapter |
|
|
|
|
|
|
|
|
|
|
Supervisorshellfish |
signing and implementing AgreementsCashierThis Circular takes effect from August 1, 2022./. |
The issuance of work permits is governed by the following legal documents as prescribed by current laws: i) Decree No. 34/2008/NĐ-CP dated March 25, 2008, on the recruitment and management of foreign workers in Vietnam; ii) Decree No. 46/2011/NĐ-CP dated June 17, 2011, amending certain provisions of Decree No. 34/2008/NĐ-CP; and iii) Circular No. 31/2011/TT-BLDTBXH dated November 3, 2011, issued by the Ministry of Labor, Invalids, and Social Affairs guiding the implementation of Decrees No. 34 and No. 46.Treasury |
ashier |
|
Note: |
- Piif nIt is placed in a bag.MINISTRY OF FINANCE- This form is issued in three copies, recorded according to the unit of measurement;recorded according to the actual amount.an; a.2.e amount recorded according to the type of currency actually received; - Ty giriency do record according to unit talculate according to ty giermal roket t"3. The ministry or agency at the ministerial level responsible for drafting shall study and incorporate the opinions in the document of the Ministry of Justice as stipulated in Clause 2 of this Article, perfect the draft law, ordinance, or resolution, report to the Government for consideration and decision, and submit it to the National Assembly or the Standing Committee of the National Assembly in accordance with Point c of Clause 7 of Article 40 and Point đ of Clause 1 of Article 42 of the Law." |
원본 문서(PDF)
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.