Consolidated Document number 34/VBHN-BTC Circular stipulates procedures for refunding value-added tax on goods carried by foreigners and overseas Vietnamese when exiting the country.

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 34/VBHN-BTC	Hanoi, August 21, 2025

 

DECREE [1]

ON CASINO BUSINESS

Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government on casino business, which took effect from March 15, 2017, has been amended and supplemented by:

- Decree No. 151/2018/ND-CP dated November 7, 2018 of the Government amending and supplementing certain Decrees stipulating conditions for investment and business under the management of the Ministry of Finance, effective from November 7, 2018.

- Decree No. 145/2024/ND-CP dated November 4, 2024 of the Government amending Clause 2, Article 12 of Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government on casino business, which took effect from November 4, 2024.

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 Administrative Sanctions 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.[2]

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

2. Applicability:

This Decree stipulates the operation of casino business, management of such business activities, and administrative sanctions for violations in casino business activities 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 in this Decree;

c) State management agencies with functions related to granting permits, managing, supervising, inspecting, auditing, and imposing administrative sanctions in casino business activities;

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

Article 2. Interpretation of Terms

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

1. "Casino business" means conditional business activities licensed by competent state management authorities to operate prize games on electronic gaming machines and table prize games to serve the entertainment needs of permitted players as prescribed in this Decree.

2. "Prize game" refers to chance games or games combining chance and skill organized on electronic gaming machines or table prize games where players pay to participate and can win prizes in the form of money or goods.

3. "Electronic gaming machine" (hereinafter referred to as gaming machine) means specialized equipment permitted for business operations under this Decree to conduct pre-installed prize games. The playing process occurs entirely automatically between the player and the machine.

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

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

6. "Slot machine" refers to an electronic gaming machine equipped with three or more reels on the screen to randomly determine the winning outcome or prize after each spin, with a fixed payout ratio preset in the machine.

7. "Game operator" means an employee of a casino business enterprise involved in operating prize games on table prize games.

8. "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.

9. "Payout ratio" means 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 the slot machine, or the winning ratio relative to the value of bets placed by players for other prize games as stipulated in the game rules.

10. "Prescribed currency" refers to chips, tokens, cards, vouchers, points, and other forms of cash substitutes registered by enterprises with competent state management authorities for organizing casino business operations and are only valid for use at casino business premises.

11. "Casino business premises" refers to a room or several rooms designated for conducting casino business operations at locations licensed by competent state management authorities according to the law.

12. "Integrated resort with casino" refers to a complex of construction projects serving tourism, leisure, accommodation, trade, etc., including casino business operations licensed by competent state authorities according to the law.

13. "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.

14. "Casino business enterprise" refers to enterprises licensed by competent state management authorities to engage in casino business operations according to the law.

15. "Large-scale casino business enterprise" refers to enterprises engaging in casino business with a minimum total investment of two billion US dollars in integrated resort projects.

16. "Small-scale casino business enterprise" refers to enterprises engaging in casino business with a total investment of less than two billion US dollars in integrated resort projects.

17. Investment registration certificate is a document or electronic record recording the investment project information of investors according to 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 business license for casino operations by the competent state management agency in accordance with the provisions of the law.

2. The casino business location must be isolated from other areas where the enterprise conducts other business activities and must satisfy the following conditions:

a) Having separate entrances and exits;

b) Having electronic devices and camera systems to continuously monitor and supervise all activities within the casino business location (24/24 hours), including ensuring surveillance of the following key positions: entrance and exit of the casino business location, areas where gaming machines and gaming tables are arranged, cashier areas, cash counting and storage areas for cash and designated currency, and storage areas for cash containers and designated currency. Images captured through electronic devices and camera systems at these key positions must be stored for a minimum period of six months from the date of recording. In cases 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 safety in accordance with relevant laws. The standards and duties of security personnel shall be implemented in accordance with Decree No. 06/2013/NĐ-CP dated January 9, 2013 of the Government on the protection of agencies and enterprises and any subsequent amendments, supplements, or replacements thereof;

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

Article 6. Operating Hours

1. The period during which a business enterprise is permitted to organize casino 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 its casino operations.

2. The enterprise has the right to temporarily suspend operations based on management needs. At least fifteen days before suspending operations, the enterprise must publicly display this information 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 directly managing tax authority for monitoring and management. The notice must clearly state the suspension date, reasons for suspension, and the expected resumption date of operations. If there is a change in the resumption date, the enterprise must publicly display this information at the casino business location and send a written notice to the aforementioned state management authorities.

3. In the event that the state management agency requires 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 require a temporary suspension of operations.

Article 7. Number of gaming machines and gaming tables

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

a) For projects granted the Investment Registration Certificate or investment orientation decision from the date this Decree takes effect, the number of gaming machines and gaming tables must be approved by the Prime Minister and specifically stipulated in the Investment Registration Certificate or investment orientation decision. The basis for determining the number of gaming machines and gaming tables of the project is the total committed investment capital of the project at a ratio of 10 million US dollars, allowing the operation of a maximum of 01 gaming table and 10 gaming machines;

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

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

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

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

3. Based on the number of gaming machines and gaming tables specified in the Casino Business Eligibility Certificate, enterprises shall independently determine the number of gaming machines and gaming tables suitable for the area of the casino business point, the casino business needs during each period but must ensure that it does not exceed the number 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, the People's Committee of the province, the Department of Finance, the investment registration agency, and the direct tax management agency about the actual number of gaming machines and gaming tables operated for monitoring and management.

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

1. The increase in the number of gaming machines and gaming tables applies only to large-scale casino operating enterprises. In case small-scale casino operating enterprises wish to increase the number 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 number of gaming machines and gaming tables specified in the Investment Registration Certificate or investment orientation decision

During the course of business operations, if enterprises implement expansion investments and increase the scale of the project and have the need to increase the number of gaming machines and gaming tables specified in the Investment Registration Certificate or investment orientation decision, the enterprise must adjust the Investment Registration Certificate or investment orientation decision in accordance with the laws on investment. The increased number of gaming machines and gaming tables must be approved by the Prime Minister and specified in the Investment Registration Certificate or investment orientation decision. The basis for considering and increasing the number of gaming machines and gaming tables of the project includes:

a) Additional investment capital of the project at an additional investment ratio of 10 million US dollars, allowing an additional maximum of 01 gaming table and 10 gaming machines;

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

c) Business plans.

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

a) During the course of business operations, if enterprises have the need to increase the number of gaming machines and gaming tables allowed to operate specified in the Casino Business Eligibility Certificate, the enterprise must adjust the Casino Business Eligibility Certificate. The increased number of gaming machines and gaming tables must not exceed the number of gaming machines and gaming tables specified in the Investment Registration Certificate or investment orientation decision. The basis for considering and increasing the number of gaming machines and gaming tables is the actual additional disbursed investment capital of the project compared to the actual disbursed investment capital at the time of granting the most recent Casino Business Eligibility Certificate, at a ratio of 10 million US dollars, allowing an additional maximum of 01 gaming table and 10 gaming machines;

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

Article 9. Types and Forms of Reward Games

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

2. Businesses have the right to decide on the types and forms of reward 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 businesses as stipulated in Clause 1, Article 62 of this Decree.

Article 10. Rules of Reward Games

1. All reward games when put into operation, businesses must establish Rules of Reward Games consistent with the method of play, payout ratio, and specific design of each type of gaming machine and gaming table. The Rules of Reward Games must comply with the provisions of the law and include the following contents:

a) Name of the reward game;

b) Description and explanation of the terms of the reward 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 a win and principles and methods of paying out winnings when a player wins;

g) Handling of abnormal issues that occur during the playing process;

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

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

2. At least 15 days before putting into operation, the business must publicly post the Rules of Reward Games at the casino operating point and ensure to retain the proposed Rules of Reward Games for submission when state management agencies conduct inspections and checks as prescribed in this Decree.

Article 11. Subjects Permitted to Play at the Casino Operating Point

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 Reward Games, internal regulations of the casino operating point of the business, and the provisions of this Decree.

Article 12. Pilot Permitting Vietnamese to Play at the Casino Operating Point

1. Location of Implementation

Permitting Vietnamese to enter and play at the casino operating point will be implemented at integrated service, tourism, and entertainment projects with casinos at locations meeting the provisions of this Decree and approved by competent authorities.

2. Time of Implementation

a) For the first casino business permitted by authorized bodies to pilot allowing Vietnamese to play at the casino operating point, the implementation period ends on December 31, 2024. For other casino businesses permitted by authorized bodies to pilot allowing Vietnamese to play at the casino operating point (if any), the implementation period is three years from the date of issuance of the Certificate of Eligibility for Operating a Casino.

b) Upon completion of the implementation period specified in point a of this Clause, the business implementing the pilot will stop allowing Vietnamese to play at the casino until the Government issues a Decree regarding the termination or continuation of permitting Vietnamese to play at the casino as stipulated in point d of this Clause.

c) The Ministry of Finance shall take the lead and coordinate with the Ministry of Public Security, the Ministry of Planning and Investment, the Ministry of Culture, Sports and Tourism, the State Bank of Vietnam, and the People's Committee of the province or city where the business is permitted to pilot allowing Vietnamese to play at the casino operating point to conduct a summary, evaluation, and report to the Government for reporting to the competent authority for consideration and decision on terminating or continuing to permit Vietnamese to play at the casino as follows:

Before November 30, 2024, for the first casino business permitted by authorized bodies to pilot allowing Vietnamese to play at the casino operating point.

Two months before the end of the pilot for other casino businesses permitted by authorized bodies (if any).

d) Based on the decision of the competent authority, the Government shall issue a Decree regarding the termination or continuation of permitting Vietnamese to play at the casino for businesses implementing the pilot.

3. Vietnamese permitted to play at the casino operating point as stipulated 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) Must have sufficient financial capability to participate in playing at the casino operating point. Players must prove they have regular income of at least 10 million VND/month or fall within the tax bracket of level 3 or higher as stipulated in the Law on Personal Income Tax. The Ministry of Finance shall provide detailed guidance on the documentation required to prove financial capability;

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

d) Not belong to the category of individuals whose close relatives with full civil capacity in the family, including father, adoptive father, mother, adoptive mother, spouse, biological child, or themselves have requested the casino business not to allow them to play at the casino operating point;

đ) Vietnamese permitted to play at the casino operating point may only use Vietnamese dong to exchange for the agreed-upon currency and can convert the agreed-upon currency back to Vietnamese dong in case of unused play time or winning.

4. Categories of Vietnamese prohibited from playing at the casino operating point include:

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

b) Persons with criminal records for offenses against national security or other offenses committed intentionally and sentenced to more than three years in prison without having their criminal record expunged;

c) Persons currently serving a suspended sentence;

d) Persons currently serving a non-custodial punishment, probation, residence prohibition, prohibition from assuming certain positions, or prohibition from engaging in certain conditional industries related to public order and safety as decided by the Court;

đ) A person who is subject to community-based educational measures; has a decision on administrative sanction measures pending execution; is addicted to narcotics; is temporarily exempted or suspended from serving a decision on compulsory education or compulsory drug rehabilitation.

e) A person who has been subject to administrative sanction measures but has not yet reached the period required to be considered as not having been subject to such measures.

5. The entire revenue from ticket sales for participation in casino games at the casino business location specified in point c, Clause 3 of this Article shall be retained by the locality where the enterprise organizes casino business operations to fund social welfare objectives, community services, and ensure social security and public order according to the guidelines of the Ministry of Finance.

6. Responsibilities of enterprises permitted to pilot allowing Vietnamese citizens to participate in casino games at the casino business location.

a) Establish and promulgate regulations to ensure strict management and control over Vietnamese citizens participating in casino games at the casino business location;

b) Issue electronic cards for Vietnamese citizens participating in casino games at the casino business location, with the electronic card ensuring the following contents:

- Electronic card number;

- Player's full name;

- National identity card number or passport number;

- Recognizable photograph;

- Entry and exit times at the casino business location;

- Amount played and winnings for each game session at the casino business location;

- Other relevant information for player control as required by the enterprise's management;

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

d) Cooperate with competent state management agencies to summarize and evaluate the implementation of piloting allowing Vietnamese citizens to participate in casino games at the casino business location.

Article 13. Rights and Obligations of Players

1. Players have the following rights:

a) To be confirmed and fully rewarded by the enterprise when winning;

b) Foreign players and Vietnamese residents abroad holding valid foreign passports issued by authorized foreign agencies, travel documents, and legally entering Vietnam may receive prize money and transfer or carry prize money out of the country in foreign currency according to Vietnam's foreign exchange management laws and the guidelines of the State Bank of Vietnam;

c) To request the enterprise to keep confidential information about winning and receiving rewards, except when required to provide such information to competent state management agencies as stipulated in point i, Clause 2, Article 21 of this Decree;

d) To have the right to lodge complaints and lawsuits against the enterprise regarding reward results, report fraudulent acts, and violations of this Decree and related laws;

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

2. Players have the following obligations:

a) Must carry identification documents proving they belong to the eligible group as prescribed in Articles 11 and 12 of this Decree;

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

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

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

đ) To strictly adhere to the provisions of this Decree and related laws.

Article 14. Subjects Entitled to Enter and Exit the Casino Business Premises

1. The subjects permitted to play as stipulated in Articles 11 and 12 of this Decree.

2. Employees and workers of enterprises are entitled to enter and exit the casino business premises for work assignments made by the enterprise. The enterprise must establish and publicize an updated list of employees and workers authorized to enter and exit the casino business premises for work purposes.

3. State management agency officials assigned tasks to enforce inspection and supervision activities on enterprises in accordance with the law or in urgent situations to ensure requirements for maintaining security, order, and social safety.

4. Individuals specified in Clause 2 and Clause 3 of this Article may only enter the casino business premises to perform their assigned duties and are strictly prohibited from entering the casino business premises to participate in games of chance.

5. Enterprises must maintain a logbook or issue electronic cards to control all subjects entering and exiting the casino business premises. The logbook and electronic information must be stored in accordance with the law and meet the requirements for serving inspection and supervision activities of 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 of Article 17 of this Decree. The denomination of the prescribed currency can be denominated in Vietnamese dong or a convertible foreign currency. The conversion of the denomination of the prescribed currency into foreign currency shall be carried out according to the guidelines of the State Bank of Vietnam. Enterprises are not permitted to use the prescribed currency of other enterprises for business operations.

2. Enterprises must manage the prescribed currency strictly in accordance with the guidance of the Ministry of Finance to serve as the basis for determining the enterprise's revenue 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 of changes 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 players and Vietnamese residents abroad holding valid passports issued by competent authorities of foreign countries and entry permits legally entering Vietnam may exchange unused prescribed currency for foreign currency or Vietnamese dong upon winning or not participating fully in games.

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

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

2. Gaming machines and gaming tables purchased for use in the casino business premises 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 of chance;

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

c) It is strictly forbidden to use simulated gaming table equipment to organize casino business operations 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 and tables or undergoing testing procedures for gaming machines and tables, enterprises must request manufacturers, suppliers of gaming machines and 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 serve inspection and supervision activities of 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 stipulating the handling procedures in case of disputes based on relevant laws;

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

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 contents have been completed to ensure compliance with the internal management regulations, this Decree's provisions, and related laws.

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 that it retains the proposed internal management regulations for submission when state management agencies conduct inspections and audits according to this Decree's provisions.

Article 19. Internal Provisions on Anti-Money Laundering

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

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

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 winnings to foreign nationals and overseas Vietnamese residents holding valid passports issued by foreign competent authorities, valid travel documents, and lawful entry into Vietnam upon winning prizes 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

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

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

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

a) Approval from the competent authority on the proposal to implement the project with a casino has been obtained;

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

c) The minimum investment capital of the project is two billion US dollars;

d) There must be feasible plans and measures suitable to the conditions of Vietnam aimed at controlling and limiting negative impacts of casino business activities.

2. The dossier, procedures, and formalities for issuing an Investment Registration Certificate for an integrated service, tourism, and entertainment area with a casino shall be carried out in accordance with the laws on investment.

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

Article 24. Conditions for Issuing Business License for Casino Operations

Article 24. Conditions for Issuing Business License for Casino Operations

1. Conditions for obtaining a Business License for Casino Operations include:

a) Receiving an Investment Registration Certificate or investment proposal decision from the competent state management agency, which includes casino business operations;

b) The enterprise has completed the disbursement of at least 50% of the total registered investment capital in the Investment Registration Certificate or investment proposal decision;

c) Having a casino business area that meets the conditions stipulated in Clause 2, Article 5 of this Decree;

d) Having a manager or operator of the casino business area with a minimum educational qualification of bachelor's degree and at least one year of experience in managing casino business activities;

đ) Having a business operation plan as prescribed in Clause 6, Article 25 of this Decree.

3. (Repealed)[5]

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

Article 25. Dossier for Requesting a Business License for Casino Operations

The dossier for requesting a Business License for Casino Operations includes the following documents:

1. Application for a Business License for Casino Operations.

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

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

4. Layout diagram of the casino business area location.

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

6. Casino business operation plan including: information about the enterprise, implementation status of the investment project, requested period for casino business operations, 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 area, and implementation plan.

Article 26. Procedure for Issuing the Certificate of Eligibility for Casino Business Operations

1. The enterprise shall submit one set of application files for the issuance of the Certificate of Eligibility for Casino Business Operations to the Ministry of Finance for verification of completeness and validity of the files. Within fifteen days from the date of receipt of the files, the Ministry of Finance shall notify the enterprise about the completeness and validity of the files and request the enterprise to supplement documents (if necessary) and submit six sets of formal files for review.

2. Within sixty days from the date of receipt of complete and valid files, the Ministry of Finance shall consider issuing the Certificate of Eligibility for Casino Business Operations. In case of refusal to issue the Certificate of Eligibility for Casino Business Operations, the Ministry of Finance shall notify the enterprise in writing and specify the reasons for refusal.

3. Review procedure

a) Within fifteen days from the date of receipt of valid files, the Ministry of Finance shall send the files 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 activities;

b) Within fifteen days from the date of receipt of complete opinion-seeking files, the agency sought for opinions must provide written opinions to the Ministry of Finance and bear responsibility for the contents sought for opinions;

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 Certificate of Eligibility for Casino Business Operations.

4. Content of Review

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

Article 27. Certificate of Eligibility for Casino Business Operations

1. The Certificate of Eligibility for Casino Business Operations must include the following contents:

a) Name and address of the enterprise requesting the Certificate of Eligibility for Casino Business Operations;

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

c) Legal representative of the enterprise;

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

đ) Business location, area for arranging casino business points within integrated resort and entertainment services areas with casinos;

e) Validity period;

g) Other contents as required by management.

2. The Certificate of Eligibility for Casino Business Operations specifies the permitted business operation validity period based on the enterprise's proposal but shall not exceed the validity period of the Investment Registration Certificate or investment approval decision and shall not exceed twenty years from the effective date of the Investment Registration Certificate or investment approval decision, except for cases stipulated in Article 62 of this Decree.

Article 28. Reissuing the Certificate of Eligibility for Casino Business Operations

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

2. Application files for reissuing the Certificate of Eligibility for Casino Business Operations include the following documents:

a) Application for reissuing the Certificate of Eligibility for Casino Business Operations;

b) Certified copy of the Investment Registration Certificate or investment approval decision, which includes casino business activities and any adjusted Investment Registration Certificates or investment approval decisions issued by competent state management agencies in accordance with investment laws (without certification and presented together with the original for comparison);

c) Certified copy of the previously lost, misplaced, or damaged Certificate of Eligibility for Casino Business Operations of the enterprise (if available).

3. Procedure for Reissuing the Certificate of Eligibility for Casino Business Operations

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

4. The validity period of the reissued Certificate of Eligibility for Casino Business Operations is the remaining operational period specified in the previously issued, reissued, or adjusted Certificate of Eligibility for Casino Business Operations at the nearest time.

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

1. In cases where a business has the need to amend any content in the Certificate of Eligibility for Casino Business as stipulated in Clause 1, Article 27 of this Decree, the business must submit an application for amending the Certificate of Eligibility for Casino Business. Specifically, for the amendment 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 amendment of the Certificate of Eligibility for Casino Business shall include the following documents:

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

b) Certified copy of the Investment Registration Certificate or Investment Resolution, including casino business activities and any amended Investment Registration Certificates or Investment Resolutions issued by competent state management agencies according to investment laws (if any), or uncertified copies presented along with the original for verification;

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

d) Documents proving that the content of the amendment of the Certificate of Eligibility for Casino Business complies with the provisions of this Decree and related laws.

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

The enterprise submits one set of the dossier for requesting the amendment 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 enterprise, the Ministry of Finance, in collaboration with relevant agencies as stipulated in Clause 3, Article 26 of this Decree, will examine and decide on issuing the amended Certificate of Eligibility for Casino Business to the enterprise, clearly indicating the amendment number.

4. The validity period of the amended Certificate of Eligibility for Casino Business is the remaining operational period specified in the most recent issued, reissued, or amended Certificate of Eligibility for Casino Business.

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 holding a Certificate of Eligibility for Casino Business that expires 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 extending the Certificate of Eligibility for Casino Business;

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

c) Compliance with all casino business conditions as concluded by competent state management agencies in the most recent periodic inspection before applying for the 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 extending 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 extending the Certificate of Eligibility for Casino Business;

c) Dossiers as stipulated 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 applying for the 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 according to the provisions of Clauses 1, 2, and 3, Article 26 of this Decree.

6. Content of review

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

7. The duration of the extended Certificate of Eligibility for Casino Business is based on the enterprise's request but shall not exceed the validity period of the Investment Registration Certificate or Investment Resolution and shall not be more than ten years from the effective date of the extended Certificate of Eligibility for Casino Business.

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 for issuance of the Certificate of Eligibility for Casino Business as concluded by the competent state management agency in accordance with 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 in accordance with 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 shall take the lead and coordinate with relevant agencies specified in Clause 3, Article 26 of this Decree to decide to revoke the Certificate of Eligibility for Casino Business in cases stipulated in points a, d, and đ, Clause 1 of this Article. This 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 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 on mass media.

Chapter IV

PROCEDURE AND REQUIREMENTS FOR ISSUANCE OF LICENSES FOR FOREIGN EXCHANGE COLLECTION AND PAYMENT AND OTHER FOREIGN EXCHANGE ACTIVITIES

Article 32. Procedures for Issuance of 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 through 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 the License for Foreign Exchange Collection and Payment and Other Foreign Exchange Activities (hereinafter referred to as the License);

b) Certified copy or copy accompanied by the original for verification of the Investment Registration Certificate or investment approval decision;

c) Certified copy or copy accompanied by the original for verification of the Certificate of Eligibility for Casino Business;

d) Internal management and control regulations for foreign exchange income and expenditure 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 shall be 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 receipt of the complete application file as prescribed, the State Bank of Vietnam shall examine and issue the License. In case of refusal, the State Bank of Vietnam shall notify the enterprise in writing stating 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 date the Certificate of Eligibility for Casino Business becomes effective.

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 for reissuing the License, clearly stating the reason for requesting a reissue;

- A certified copy or a copy with the original presented for verification of the Investment Registration Certificate or the Investment Direction Decision;

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

- A certified copy or a copy with the original presented for verification of the previously issued License that remains 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 according to the provisions of Clause 2, Article 32 of this Decree;

c) The issuance of the License shall be conducted according to the provisions of Clause 3, Article 32 of this Decree;

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

2. Amending the License

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

- Changing the company name;

- 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 contents must submit two sets of amendment application documents 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 for amending the License, clearly stating the reason for requesting an amendment;

- A certified copy or a copy with the original presented for verification of the previously issued License that remains 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 according to the provisions of Clause 2, Article 32 of this Decree;

d) The issuance of the License shall be conducted according to the provisions of Clause 3, Article 32 of this Decree;

đ) The validity period of the amended License is the remaining validity 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 foreign currency account and transfer the remaining balance of foreign currency from the old dedicated foreign currency account to the new dedicated foreign currency account or a foreign currency settlement account, while simultaneously closing the old dedicated foreign currency 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 extension application documents 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 requesting an extension of the License include:

- An application for extending the License;

- A certified copy or a copy with the original presented for verification of the License that remains valid for at least one month before submitting the extension request;

- 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 according to the provisions of Clause 2, Article 32 of this Decree;

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

d) The validity period of the extended License corresponds to the validity period of the Business Condition Compliance 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 according to the prior approval document. If necessary, the business entity shall proceed with 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;

- Certified copy or original copy for verification of the Investment Registration Certificate or 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 according to the provisions of Clause 2, Article 32 of this Decree;

c) The issuance of the License shall be carried out in accordance with 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 concerning 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 those business entities granted a Casino Business Condition Certificate in accordance with this Decree and those 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 is only allowed to advertise using boards and signs inside the casino business location, and such casino 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 meeting the requirements of Article 12 of this Decree, in addition to the advertising methods specified in Clause 3 during the trial operation period, is permitted to advertise in entertainment programs broadcast via electronic devices on international flights; advertise in quarantine areas at international airports 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 AUDITING

Article 39. Financial Regime

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

2. Enterprises shall not enjoy preferential treatment for taxes, fees, and charges directly related to the purchase of gaming machines, gaming tables, gaming equipment, and other taxes, fees, and charges arising from casino operations. Preferential treatments for taxes, fees, and charges concerning other investment and business activities shall be implemented in accordance with current laws.

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 operations.

Article 40. Revenue Management and Tax Administration

1. Enterprises engaged in casino operations must designate a location within the casino premises equipped with necessary means and facilities for state management agencies to carry out direct supervision or monitoring through electronic devices and camera systems.

2. Staff members of state management agencies shall conduct direct supervision or monitor transactions at the casino premises involving money and negotiable instruments through electronic devices and camera systems, and all such transactions must be recorded and reported to relevant state management agencies.

3. Inventory counts and transaction calculations in cash collection areas and cash counting areas must be documented in a record and supervised directly or through electronic devices and camera systems by staff members of state management agencies.

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

Article 41. Accounting System and Reporting

1. The accounting system and financial reporting of enterprises shall be carried out in accordance with the law and guidelines issued by 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 conducted in accordance with regulations set forth by the Ministry of Finance.

Article 42. Auditing and Public Disclosure of Financial Reports

1. Annual audits of financial reports of enterprises are required.

2. After the end of the fiscal year, enterprises shall publish financial reports in accordance with the law.

Chapter VII

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, authority to impose penalties, and specific fine amounts for each position in the field of casino operations.

2. Administrative violations in other fields related to casino operations shall be penalized in accordance with the provisions of those documents.

Article 44. Forms of Administrative Sanctions and Measures to Remediate Consequences

1. The main forms of administrative sanctions include:

a) Warning;

b) Fine.

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

The monetary sanction for administrative violations stipulated in this Decree applies to organizations, except for cases specified in Article 51 of this Decree which apply only to individuals.

The sanction for individuals is half the amount of the sanction

2. Additional forms of administrative sanctions in the casino business sector include:

a) Revoking the Casino Business Condition Certificate for a period of time;

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

3. In addition to the sanctions prescribed in Clause 1 and Clause 2 of this Article, depending on the nature and severity of the violation, violators may also be subject to one or more remedial measures as follows:

a) Compel restoration to the original condition.

b) Compelling the re-exportation or destruction of gaming machines, gaming tables, prize-winning devices, and fictitious currency;

c) Compelling the destruction of altered, erased, fraudulent, or forged documents;

d) Compelling the correction of false, incomplete, or misleading information or data reported;

đ) Compelling the return of illegal profits obtained from the implementation of administrative violations;

Article 45. Violations concerning the application for the Casino Business Condition Certificate

1. A fine of between 20,000,000 VND and 30,000,000 VND for擅自修改终止，最终输出如下：

2. A fine of VND 40,000,000 to VND 50,000,000 shall be imposed for the act of deceit or forgery of documents in the application file for issuance, reissuance, adjustment, and extension of the Certificate of Eligibility for Casino Business.

3. Additional forms of punishment:

Suspension of the right to use the Certificate of Eligibility for Casino Business for three to six months for acts of administrative violation as stipulated in this Article.

4. Apply remedial measures:

Order the destruction of documents that have been altered, erased, falsified, or forged as provided for in this Article.

Article 46. Acts of Violation of Management and Use of the Certificate of Eligibility for Casino Business

1. A fine of VND 40,000,000 to VND 60,000,000 shall be imposed for the act of erasing or altering the Certificate of Eligibility for Casino Business.

2. A fine of VND 130,000,000 to VND 150,000,000 shall be imposed for the act of leasing, lending, or transferring the Certificate of Eligibility for Casino Business.

3. A fine of VND 180,000,000 to VND 200,000,000 shall be imposed for conducting casino business without obtaining the Certificate of Eligibility for Casino Business, except for enterprises specified in Clause 1, Article 62 of this Decree.

4. Additional forms of administrative punishment:

a) Suspension of the right to use the Certificate of Eligibility for Casino Business for three to six months for acts of administrative violation as stipulated in Clause 1 of this Article;

b) Suspension of the right to use the Certificate of Eligibility for Casino Business for six to twelve months for acts of administrative violation as stipulated in Clause 2 of this Article.

5. Measures to remedy consequences shall be applied:

Order the return of unlawful profits obtained from implementing acts of administrative violation as stipulated in Clauses 2 and 3 of this Article.

Article 47. Violations concerning the arrangement of Gaming Points

1. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for the act of arranging a casino gaming point that does not meet all the conditions stipulated by law.

2. A fine of VND 180,000,000 to VND 200,000,000 shall be imposed for the act of organizing casino business at a location not permitted by the competent state management agency according to the law.

3. Additional forms of punishment:

a) Suspension of the right to use the Certificate of Eligibility for Casino Business for three to six months for acts of administrative violation as stipulated in Clause 1 of this Article;

b) The right to use the Certificate of Eligibility for Casino Business shall be revoked for a period of six months to twelve months for administrative violations as prescribed in Clause 2 of this Article.

4. Apply remedial measures:

Order the restoration of the arrangement of the casino gaming point to comply with all conditions stipulated by law and within the permitted location as granted by the competent state management agency for casino business.

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

1. A fine of VND 130,000,000 to VND 150,000,000 shall be imposed for conducting business with types/forms of games with prizes not in accordance with the provisions of the law and this Decree.

2. A fine of VND 180,000,000 to VND 200,000,000 shall be imposed for organizing business exceeding the number of gaming machines and gaming tables allowed under the law and this Decree.

3. Additional forms of punishment:

The right to use the Certificate of Eligibility for Casino Business shall be revoked for a period of six months to twelve months for administrative violations as prescribed in this Article.

4. Apply remedial measures:

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

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

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

1. A fine of VND 60,000,000 to VND 90,000,000 shall be imposed for 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 for failing to establish the Game Rules as prescribed in Clause 1, Article 10 of this Decree.

3. Additional forms of punishment:

The right to use the Certificate of Eligibility for Casino Business shall be revoked for a period of six months to twelve months for administrative violations as prescribed in Clause 2 of this Article.

Article 50. Violations concerning the monitoring and managing entry and exit of individuals at Gaming Points

1. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for failing to maintain a logbook or issue electronic cards to control individuals entering and exiting the Gaming Point.

2. A fine of VND 180,000,000 to VND 200,000,000 shall be imposed for allowing individuals to enter and exit the Gaming Point in violation of the law.

3. Additional forms of punishment:

a) Suspension of the right to use the Certificate of Eligibility for Casino Business for three to six months for acts of administrative violation as stipulated in Clause 1 of this Article;

b) The right to use the Certificate of Eligibility for Casino Business shall be revoked for a period of six months to twelve months for administrative violations as prescribed in Clause 2 of this Article.

4. Apply remedial measures:

Order the return of illegal profits obtained from implementing the administrative violations prescribed in this Article.

Article 51. Violations concerning the obligations of players

1. A warning shall be issued to individuals who violate 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 Gaming Point announced by the enterprise;

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

2. A fine of VND 20,000,000 to VND 30,000,000 shall be imposed for causing disruption to security, public order, and social safety at the Gaming Point.

3. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for cheating during participation in prize games at the Gaming Point.

4. Additional forms of administrative punishment:

Order the return of illegal profits obtained from implementing the administrative violations prescribed in Clause 3 of this Article.

Article 52. Violations concerning the management of prescribed currency

1. A fine of VND 40,000,000 to VND 50,000,000 shall be imposed for using prescribed currency that does not fully meet the technical standards as stipulated in this Decree.

2. A fine of VND 50,000,000 to VND 70,000,000 shall be imposed for failing to register prescribed currency with the competent state management agency as required.

3. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for using another business's prescribed currency or using prescribed currency that does not match the registered prescribed currency with the competent state management agencies.

4. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for failing to use Vietnamese dong to exchange for prescribed currency and to exchange prescribed currency back to Vietnamese dong in cases where Vietnamese players at casino gaming establishments have not completed their games or have won prizes.

5. Additional forms of punishment:

a) All prescribed currency involved in the administrative violation specified in Clause 1 and Clause 3 of this Article shall be confiscated.

b) The right to use the Certificate of Eligibility for Casino Business Operations shall be revoked for a period of three to six months for the administrative violations specified in Clause 2 and Clause 4 of this Article.

Article 53. Violations concerning the management of gaming machines, gaming tables, and gaming 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, gaming tables, and gaming equipment.

2. A fine of VND 60,000,000 to VND 70,000,000 shall be imposed for importing spare parts and managing spare parts in contravention of 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 gaming tables that do not fully comply with the provisions of Article 16 of this Decree.

4. Additional forms of administrative punishment:

All gaming machines, gaming tables, and gaming equipment involved in the administrative violations specified in Clause 2 and Clause 3 of this Article shall be confiscated.

5. Measures to remedy consequences:

The illegal profits obtained from committing the administrative violations specified in Clause 2 and Clause 3 of this Article shall be ordered to be returned.

Article 54. Violations concerning internal control, managers, and operators of gaming establishments

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 required 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 gaming establishments who do not fully meet the conditions stipulated by law.

4. Additional forms of administrative punishment:

The right to use the Certificate of Eligibility for Casino Business Operations shall be revoked for a period of six to twelve months for the administrative violations specified in Clause 3 of this Article.

Article 55. Violations concerning prize payouts and confirmation of winnings

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

2. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for confirming winnings to the wrong recipient or for confirming winnings with a value different from the actual prize amount.

3. Additional forms of punishment:

The right to use the Certificate of Eligibility for Casino Business Operations shall be revoked for a period of three to six months for the administrative violations specified in Clause 2 of this Article.

4. Measures to address consequences:

a) The player’s request for prize payout in accordance with the rules of the game must be fulfilled.

b) Certificates confirming winnings involved in the administrative violations specified in Clause 2 of this Article shall be recalled.

Article 56. Acts violating provisions on providing information

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

2. Measures to remedy consequences:

Order to correct published or provided incomplete or inaccurate information.

Article 57. Acts violating provisions on discounting, promotion, and financial management regime

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

2. A fine of VND 90,000,000 to VND 100,000,000 shall be imposed for violations of discounting and promotional regulations stipulated in this Decree.

3. Application of measures to remedy consequences:

Order to return illegal profits obtained from administrative violations as prescribed in this Article.

Article 58. Administrative penalty authority and authority to issue administrative violation records

1. Financial inspectors at all levels performing their duties have the right to impose 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 objects, means used in administrative violations with a value not exceeding the amount of fine prescribed in point b of this clause;

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

3. Heads of specialized inspection teams under the Ministry of Finance have the right to:

a) To issue warnings;

b) Impose a fine up to VND 140,000,000;

c) Confiscate objects, means used in administrative violations with a value not exceeding the amount of fine prescribed in point b of this clause;

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

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

a) To issue warnings;

b) Impose a fine up to VND 200,000,000;

c) Suspend the use of the Casino Business Condition Certificate for a period as prescribed in this Decree;

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

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

5. The authority to impose fines as prescribed in this Article applies to Organizations, and the fine for individuals is half that of organizations.

6. In addition to those authorized to impose administrative penalties as prescribed in Clauses 1, 2, 3, and 4 of this Article, those authorized to impose administrative penalties under provincial People's Committees and public security organs according to laws on handling administrative violations within their functions and tasks upon discovering administrative violations in this field or within their jurisdiction may apply the provisions of this Decree to impose penalties.

7. When discovering administrative violations, those authorized to impose administrative penalties as prescribed in this Article must promptly handle such violations in accordance with this Decree and current laws on handling administrative violations while performing their duties.

Chapter VIII

STATE MANAGEMENT, INSPECTION, AND AUDIT

Article 59. State Management of Casino Business

1. The Government exercises unified state management over casino business and promulgates policies regulating casino business activities within its authority.

2. The Prime Minister

a) Approves policies, promulgates normative legal documents, and implements necessary measures within his authority to manage casino business activities as prescribed in this Decree and relevant laws;

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

c) Makes other decisions related to casino business activities within his authority as prescribed in this Decree and relevant laws;

3. The Ministry of Finance is responsible before the Government for state management of casino business, including:

a) Studying and building policies on casino business and promulgating and guiding the implementation of normative legal documents within its authority on casino business;

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

c) Leading and coordinating with relevant ministries and sectors to conduct summaries and evaluations of pilot programs allowing Vietnamese citizens to play at casino business points as prescribed in Article 12 of this Decree;

d) Issuing, reissuing, adjusting, extending, and revoking the Casino Business Condition Certificate as prescribed in this Decree;

đ) Inspecting, auditing, and handling violations of laws on casino business operations as prescribed in this Decree;

e) Performing other tasks as prescribed by law.

4. The Ministry of Planning and Investment

a) Leading and coordinating with relevant ministries and sectors to submit proposals to the Prime Minister for investment policies for integrated service, tourism, and entertainment zones with casinos as prescribed in laws on investment and this Decree;

b) Coordinating with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking the Casino Business Condition Certificate as prescribed in this Decree;

c) Coordinating with ministries, sectors, and localities in managing, supervising, and inspecting casino business activities;

d) Performing other tasks as prescribed by law.

5. The Ministry of Public Security

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

b) Issuing or proposing competent authorities to issue, amend, and supplement normative legal documents, guiding, and inspecting compliance with laws on ensuring national security, public order, and social safety in casino business activities;

c) Leading and coordinating with relevant agencies, organizations, and individuals to combat money laundering crimes related to casino business activities as prescribed by law;

d) Leading and coordinating with relevant agencies and organizations in combating illegal gambling activities and other violations of law;

đ) Coordinating with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking the Casino Business Condition Certificate as prescribed in this Decree;

e) Coordinating with ministries, sectors, and localities in managing, supervising, and inspecting casino business activities;

g) Performing other duties as prescribed by law.

6. The Ministry of Culture, Sports and Tourism

a) Guide the management, review the content, images of gaming machines, gaming tables, tokens, and gaming equipment to ensure they are in accordance with Vietnamese customs, aesthetics, and beauty as prescribed by law;

b) Coordinating with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking the Casino Business Condition Certificate as prescribed in this Decree;

c) Coordinating with ministries, sectors, and localities in managing, supervising, and inspecting casino business activities;

d) Performing other tasks as prescribed by law.

7. The Ministry of Information and Communications

a) Direct enterprises providing internet services, infrastructure network enterprises, online social networking service enterprises, telecommunications enterprises to proactively block and not provide online computer games, telecommunications network games, internet games with rewards;

b) Coordinate with the Ministry of Public Security and relevant ministries and sectors to prevent the provision of online computer games, telecommunications network games, internet games with rewards 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 receipts and payments and other foreign exchange activities related to casino business operations as stipulated in this Decree;

b) Manage the activities of foreign currency receipt and use by casino operating enterprises in accordance with the law;

c) Coordinate with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking casino business operation qualification certificates as stipulated in this Decree;

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

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

e) Performing other tasks as prescribed by law.

9. The Ministry of Industry and Trade

Manage promotional activities of casino operating enterprises in accordance with the law;

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

Manage labor working at casino operating enterprises in accordance with the 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 casino business operation qualification certificates as stipulated 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 the law;

c) Direct relevant agencies under their management to implement regular and continuous management, supervision, and inspection of casino business operations within their jurisdiction;

d) Performing other tasks as prescribed by law.

Article 60. Inspection and Audit

1. The work of inspection and audit by state management agencies shall be carried out regularly or unexpectedly. Unexpected inspections may only be conducted when enterprises show signs of violating the law, according to requirements for handling complaints and denunciations, preventing corruption, or as assigned by the head of the competent state management agency;

2. Provincial People's Committees shall conduct annual regular inspections to ensure compliance with all conditions for casino business operations during the operation of enterprises. 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, relevant ministries and sectors, and provincial people's committees where enterprises organize casino business operations to conduct regular inspections every two years to assess the ability to continue maintaining or revoking the casino business operation qualification certificate of enterprises or recommend the competent state management agency to consider and handle in accordance with the law. The content of the inspection includes:

a) Inspect compliance with all conditions granted in the casino business operation qualification certificate as stipulated in points a, b, c, and d of Clause 1, Article 24 of this Decree;

For enterprises specified in Clause 1, Article 62 of this Decree, inspect compliance with all conditions for casino business operations granted by the competent state management agency in accordance with the law;

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

- Management of gaming machines, gaming tables, tokens, and gaming equipment;

- Management of permitted players, persons entering and exiting casino business premises;

- Compliance with internal management rules, internal control rules, financial rules, and game rules;

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

- Compliance with laws on finance, accounting, 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 shall decide to conduct unexpected inspections when enterprises show signs of violating regulations on permitted players, ensuring security, order, and social safety, or when there are reports or accusations of criminal offenses related to enterprises;

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

Article 61. Competence of State Management Agencies

During the process of implementing management, inspection, and audit activities at casino business premises, state management agencies authorized under this Decree shall have the right to:

1. Access all rooms within the casino business premises.

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

3. Propose enterprises to temporarily suspend part or all of their casino business operations at the casino business premises if the competent state management agency has sufficient grounds to believe that the enterprise is seriously violating legal provisions and notify in writing the agency issuing the Certificate of Eligibility for Casino Business Operations to be aware and jointly consider, coordinate inspections, audits, and handle according to regulations.

Chapter IX

IMPLEMENTING PROVISIONS

Article 62. Transitional Provisions

1. For enterprises that have been granted Investment Registration Certificates, including casino business operations, prior to the effectiveness of this Decree and have organized casino business operations, they may continue their casino business operations according to the Investment Registration Certificates already issued. In case of need, enterprises shall proceed with procedures to obtain Certificates of Eligibility for Casino Business Operations according to the following provisions:

a) The application dossier for obtaining Certificates of Eligibility for Casino Business Operations includes:

- Application form for obtaining Certificates of Eligibility for Casino Business Operations;

- Certified copies of valid Investment Registration Certificates, which include casino business operations and any amended Investment Registration Certificates (if applicable), or un-certified copies presented together with original documents for verification;

- Documents stipulated in Clauses 4, 5, 6, and 7 of Article 25 of this Decree.

b) Enterprises submit one set of the application dossier for obtaining Certificates of Eligibility for Casino Business Operations to the Ministry of Finance. Within fifteen days from the date of receiving complete and valid dossiers from enterprises, the Ministry of Finance will review the dossiers and decide to issue Certificates of Eligibility for Casino Business Operations to enterprises, 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 will be determined based on the number approved by the competent state management agency or the number registered with the competent state management agency before the effectiveness of this Decree;

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

- The validity period of the Certificate of Eligibility for Casino Business Operations shall be equal to the remaining duration of the casino business operation specified in the Investment Registration Certificate.

2. For enterprises that have been granted Investment Registration Certificates, including casino business operations, prior to the effectiveness of this Decree but have not yet organized casino business operations, before organizing such operations, enterprises must follow procedures to obtain Certificates of Eligibility for Casino Business Operations according to the following provisions:

a) Conditions for obtaining Certificates of Eligibility for Casino Business Operations include:

- Possessing valid Investment Registration Certificates, which include casino business operations;

- Meeting all conditions for being permitted to conduct casino business operations as stipulated in the Investment Registration Certificate. If the Investment Registration Certificate does not specify conditions for conducting casino business operations, the enterprise must meet all conditions stipulated in Points b, c, d, and đ of Clause 1 of Article 24 of this Decree.

b) The application dossier for obtaining Certificates of Eligibility for Casino Business Operations includes:

- Application form for obtaining Certificates of Eligibility for Casino Business Operations;

- Certified copies of valid Investment Registration Certificates, which include casino business operations and any amended Investment Registration Certificates (if applicable), or un-certified copies presented together with original documents for verification;

- Documents and materials proving that the enterprise meets all conditions for being permitted to conduct casino business operations as stipulated in the Investment Registration Certificate (if applicable). If the Investment Registration Certificate does not specify conditions for conducting casino business operations, the enterprise shall submit the dossier stipulated in Clause 3 of Article 25 of this Decree.

- Documents stipulated in Clauses 4, 5, 6, and 7 of Article 25 of this Decree.

c) The process and procedures for issuing Certificates of Eligibility for Casino Business Operations shall be carried out according to 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 stipulated in Clause 3 of Article 26 of this Decree shall review the dossiers 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 will be determined based on the number approved by the competent state management agency or registered with the competent state management agency before the effectiveness of this Decree;

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

- The validity period of the Certificate of Eligibility for Casino Business Operations shall be equal to the remaining duration of the casino business operation specified in the Investment Registration Certificate.

Article 63. Implementation Provisions

[6]

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 detailed contents assigned 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.

 

	CERTIFIED CONSOLIDATED DOCUMENT
Place of Receipt: - Office of the Government (for publication in the Official Gazette); - Government Electronic Portal; - Ministry of Finance's Electronic Information Portal; - To be filed: VT, PC (5b).	DEPUTY MINISTER DEPUTY MINISTER Nguyen Duc Chi