Consolidated Document number 56/VBHN-BTC Circular guiding certain provisions stipulated in Decree number 03/2017/NĐ-CP dated January 16, 2017 of the Government on casino business

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 56/CONSOLIDATED DOCUMENT - MINISTRY OF FINANCE	Hanoi, December 31, 2020

CIRCULAR[1]

GUIDANCE ON CERTAIN PROVISIONS OF THE GOVERNMENT DECREE NO. 03/2017/ND-CP DATED JANUARY 16, 2017 ON CASINO BUSINESS

Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance provides guidance on certain provisions of Government Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business, which took effect from December 1, 2017, amended and supplemented by:

Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Ministry of Finance amending and supplementing regulations on periodic reporting within the authority of the Minister of Finance in the field of financial banking, which took effect from November 15, 2020.

Pursuant to Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on operating casinos;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Banking and Financial Institutions;

The Minister of Finance issued this Circular to provide guidance on certain provisions of Government Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business.[2]

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular provides guidance on certain provisions of Government Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business (hereinafter referred to as Decree No. 03/2017/ND-CP).

Article 2. Applicability

1. Casino business enterprises.

2. Subjects permitted to play and subjects permitted to enter and exit casino business premises as prescribed in Government Decree No. 03/2017/ND-CP.

3. State management agencies with functions related to granting permits, managing, supervising, inspecting, auditing, and imposing administrative penalties in casino business activities.

4. Other organizations and individuals related to casino business activities.

Chapter II

ORGANIZATION OF CASINO BUSINESS ACTIVITIES

Article 3. Record books and electronic cards for controlling entry and exit at casino business premises

1. Enterprises must maintain record books or issue electronic cards to control all subjects entering and exiting casino business premises as prescribed in Article 14 of Government Decree No. 03/2017/ND-CP. Record books may be maintained in the form of manual records or electronic information. In cases where enterprises implement control through issuing electronic cards, they must ensure that there is a consolidated report on controlling entry and exit at casino business premises including similar information as in the record book. Record books and electronic information (in case of issuing electronic cards) must be retained for a minimum period of two years for inspection and audit purposes by state management agencies.

For enterprises permitted to pilot allowing Vietnamese citizens to play at casino business premises as prescribed in Article 12 of Government Decree No. 03/2017/ND-CP, record books for Vietnamese citizens playing at casino business premises must be retained for a minimum period of five years to serve the purpose of summarizing and evaluating the pilot allowing Vietnamese citizens to play at casinos as prescribed in Clause 2, Article 12 of Government Decree No. 03/2017/ND-CP.

2. Record books or electronic cards for controlling subjects permitted to play at casino business premises as prescribed in Article 11 of Government Decree No. 03/2017/ND-CP must include the following basic contents:

a) Electronic card number (if applicable);

b) Full name;

c) Passport number or travel document number still valid;

d) Nationality;

đ) Identification photo (if issued an electronic card);

e) Time of entry and exit at casino business premises;

g) Other relevant information for player control as required by the enterprise's management.

3. Record books or electronic cards for controlling subjects permitted to enter and exit casino business premises as prescribed in Clause 2 and Clause 3, Article 14 of Government Decree No. 03/2017/ND-CP must include the following basic contents:

a) Information as prescribed in point a, b and đ Clause 2 of this Article;

b) Identity card number, passport number or employee card number;

c) Position and job title assigned to the subject prescribed in Clause 2, Article 14 of Government Decree No. 03/2017/ND-CP at casino business premises;

d) Position and duty assigned to the subject prescribed in Clause 3, Article 14 of Government Decree No. 03/2017/ND-CP;

đ) Working hours at casino business premises;

e) Other relevant information for controlling subjects permitted to enter and exit casino business premises as required by the enterprise's management.

4. Monitoring of Vietnamese players at casino business premises as prescribed in Article 12 of Government Decree No. 03/2017/ND-CP must include the following contents:

a) Information as prescribed in Clause 6, Article 12 of Government Decree No. 03/2017/ND-CP;

b) A commitment statement confirming the subject has sufficient financial capacity to participate in playing at casino business premises as prescribed in point b, Clause 3, Article 12 of Government Decree No. 03/2017/ND-CP;

c) Form of documentation proving compliance with the financial capacity requirement to participate in playing at casino business premises as prescribed in point b, Clause 3, Article 12 of Government Decree No. 03/2017/ND-CP;

d) A commitment statement confirming the subject does not belong to the category prohibited from entering and playing at casino business premises as prescribed in Clause 4, Article 12 of Government Decree No. 03/2017/ND-CP.

5. Enterprises have the responsibility to keep confidential the information of players in accordance with the law, except when provided to competent state management agencies upon request for supervision, inspection, auditing, and investigation purposes as prescribed by law.

Article 4. Documents proving Vietnamese individuals have sufficient financial capacity to participate in casino activities

Male Documents proving Vietnamese individuals have sufficient financial capacity to participate in casino activities as stipulated in point b, Clause 3, Article 12 of Decree No. 03/2017/NĐ-CP include the following types of documents:

1. Documents proving income subject to tax at level 3 or higher as prescribed in the Law on Personal Income Tax: A certified copy of the personal income tax declaration form that has been settled by the tax authority or a certificate from the tax authority confirming the taxpayer's income subject to tax at level 3 or higher as prescribed in the Law on Personal Income Tax within one year prior to entering the casino.

2. Documents proving regular income of VND 10 million/month or more:

a) A certified copy of the monthly income confirmation, monthly salary slip, or salary payment decision issued by the employer where the player is working, confirming the monthly income of VND 10 million or more for the three months immediately preceding the date of entry into the casino;

b) A certified copy of the lease contract for renting property or assets by the player, still valid under the law, showing a total monthly rental amount of VND 10 million or more;

c) A certified copy of the bank savings book or bank account statement of the player with a term of one year or longer and generating interest of VND 10 million or more per month;

d) Other documents proving the player's regular income of VND 10 million/month or more;

đ) In cases where the documents specified in points a, b, c, and d of this clause cannot prove the player's income reaches VND 10 million/month, the player may present multiple documents simultaneously to prove a total regular income of VND 10 million/month or more.

3. Players are responsible before the law for the accuracy and truthfulness of the certified documents stipulated in Clause 1 and Clause 2 of this Article when presented to the casino business enterprise for entry into the casino.

4. Casino business enterprises permitted to pilot allowing Vietnamese individuals to enter and play in casinos are responsible for retaining the documents stipulated in Clause 1 and Clause 2 of this Article for a minimum period of five years from the date of permitting Vietnamese individuals to enter and play in casinos to serve management, supervision, inspection, and audit work by state management agencies.

Article 5. Submission, Management, and Use of Ticket Revenue for Participation in Pilot Casino Business Points for Vietnamese Individuals

1. Casino business enterprises permitted to allow Vietnamese individuals to play at casino business points in accordance with the law are responsible for collecting and accounting separately the revenue from ticket sales for participation in casino business points as stipulated in point c, Clause 3, Article 12 of Decree No. 03/2017/NĐ-CP.

Male 2. Casino business enterprises permitted to allow Vietnamese individuals to play must declare the number of Vietnamese individuals purchasing tickets to enter the casino and deposit the entire ticket sale revenue into the state budget account at the State Treasury equivalent to the tax authority where the casino business enterprise registers for tax declaration. The time of deposit coincides with the temporary tax payment deadline for corporate income tax as prescribed by tax laws.

3. The provincial budget where the casino business enterprise operates shall benefit from the revenue from ticket sales for participation in casino business points and shall be used for investment in social welfare, community service, ensuring social security, and public order, with a minimum allocation of 60% for education, training, vocational training, and healthcare.

4. In cases where casino business enterprises fail to timely or fully remit the revenue from ticket sales for participation in casino business points of Vietnamese individuals into the State Treasury, they must pay the full revenue from ticket sales for participation in casino business points as prescribed and late payment penalties equal to the late payment penalty for taxes.

5. The Provincial Tax Department where the casino business enterprise is permitted to allow Vietnamese individuals to enter and play in casinos is responsible for monitoring, inspecting, and urging the casino business enterprise to fully remit the revenue from ticket sales for participation in casino business points as a tax revenue to the state budget and report quarterly to the People's Committee of the province or city on the situation of remitting the revenue from ticket sales for participation in casino business points into the local budget by the casino business enterprise.

1. At least five working days before introducing the agreed currency into business operations, the enterprise must register the form, design, quantity, and type of agreed currency with the Department of Finance and the direct tax administration agency in the locality for monitoring and management.

2. The enterprise has the right to temporarily suspend the use of the registered agreed currency according to the needs of management as stipulated in Article 1 of this provision. At least five working days before suspending the use of the agreed currency, the enterprise must notify in writing the relevant agencies. The notification must clearly specify the suspension date, reasons for suspension, and the expected resumption date. If there is a change in the resumption date, the enterprise must notify the relevant agencies in writing.

Article 6. Management of Prescribed Currency

3. The enterprise must maintain a record of managing the agreed currency, including the following basic contents:

b) Quantity and types of agreed currency purchased, re-exported, or destroyed by the enterprise, detailed by each denomination and foreign currency, purchase, re-export, or destruction date, name of manufacturer or supplier (if applicable).

3. The enterprise must open a Register to manage prescribed currency, including the following basic contents:

a) Form of agreed-upon currency;

b) Quantity, types of prescribed currency purchased, re-exported, or destroyed by the enterprise, specifically according to each denomination and type of foreign currency, date of purchase, re-export, or destruction, name of manufacturer, supplier (if any);

c) Other contents according to the enterprise's management requirements.

Article 7. Forms for applications to issue, reissue, and adjust the Certificate of Eligibility for Casino Business Operations

1. The application to issue the Certificate of Eligibility for Casino Business Operations shall be made in accordance with the form prescribed in Appendix No. 01 attached hereto.

2. The application to reissue, adjust, and extend the Certificate of Eligibility for Casino Business Operations shall be made in accordance with the form prescribed in Appendix No. 02 attached hereto.

3. The Certificate of Eligibility for Casino Business Operations issued by the Ministry of Finance shall be made in accordance with the form prescribed in Appendix No. 03 attached hereto.

Article 8. Documents and materials proving completion of capital disbursement

1. The documents and materials proving that the enterprise has completed the capital disbursement in accordance with Clause 3, Article 25 of Decree No. 03/2017/ND-CP must include:

a) The enterprise's report on the implementation of capital disbursement for the integrated resort, tourism, and entertainment project with a casino, including the following main contents:

- Project name, project objectives, and scale, total investment amount of the project, investment items, and progress of implementing project items as stipulated in the Investment Registration Certificate or the Decision on Investment Orientation;

- Capital disbursement situation and implementation of project items as stipulated in the Investment Registration Certificate or the Decision on Investment Orientation up to the time of applying for the Certificate of Eligibility for Casino Business Operations. The investment capital must be directly disbursed to organizations or individuals related to the enterprise in asset purchases and payments for costs forming assets and other costs related to investment. Implementation of project items must be reflected in project item implementation contracts, acceptance certificates clearly stating the acceptance volume, and confirmation from independent units (consulting supervision units or project management consulting units). The enterprise is responsible for the accuracy and honesty of the reported data;

b) The investor's commitment regarding the implementation of capital disbursement and the fulfillment of other commitments (if any);

c) An audit report by an independent auditing organization approved to conduct audits for public interest entities in accordance with auditing laws for casino business enterprises as stipulated in point a, Clause 1 of this Article. The audit report must be a fully accepted report in accordance with independent auditing laws;

d) Other documents and materials proving that the enterprise has completed the capital disbursement (if any).

2. The documents and materials proving the capital disbursement for adjusting the total number of gaming machines and gaming tables specified in the Certificate of Eligibility for Casino Business Operations in accordance with point d, Clause 2, Article 29 of Decree No. 03/2017/ND-CP must include:

a) The enterprise's report on the actual additional capital disbursement of the project compared to the actual capital disbursement at the time of issuing the most recent Certificate of Eligibility for Casino Business Operations, including the following main contents:

- Project name, project objectives, and scale, total investment amount of the project, investment items, and progress of implementing project items as stipulated in the Investment Registration Certificate or the Decision on Investment Orientation;

- The actual additional capital disbursement situation of the project compared to the actual capital disbursement at the time of issuing the most recent Certificate of Eligibility for Casino Business Operations. The investment capital must be directly disbursed to organizations or individuals related to the enterprise in asset purchases and payments for costs forming assets and other costs related to investment. Implementation of project items must be reflected in project item implementation contracts, acceptance certificates clearly stating the acceptance volume, and confirmation from independent units (consulting supervision units or project management consulting units). The enterprise is responsible for the accuracy and honesty of the reported data;

b) The investor's commitment regarding the implementation of additional capital disbursement and the fulfillment of other commitments (if any);

c) An audit report by an independent auditing organization approved to conduct audits for public interest entities in accordance with auditing laws for casino business enterprises as stipulated in point a, Clause 2 of this Article. The audit report must be a fully accepted report in accordance with independent auditing laws;

d) Other documents and materials proving that the enterprise has completed the additional capital disbursement (if any).

Chapter III

FINANCIAL MANAGEMENT, ACCOUNTING REGULATIONS, AUDITING SYSTEMS, AND REPORTING REGULATIONS

Article 9. Principles for Accounting and Management of Revenue and Operating Expenses of Casino Business

1. Enterprises engaged in casino business must separately account for revenues, expenses, and profits related to casino operations and must track these items separately in their accounting books and financial reports.

2. In cases where revenues and expenses related to casino operations are linked to other business activities of the enterprise, they shall be handled as follows:

a) Where an enterprise engaged in casino business cannot separately account for revenue from casino operations from revenue from other business activities, the entire amount that cannot be separated will be considered revenue subject to special consumption tax for casino operations.

b) Where expenses are related both to casino operations and other business activities of the enterprise, the enterprise shall allocate such expenses according to the percentage ratio between revenue from casino operations and total revenue of the enterprise.

3. Enterprises engaged in casino business have the responsibility to account for revenues and expenses in accordance with accounting standards and guidelines set forth in this Circular.

4. The determination of revenues and expenses for declaration and payment of taxes on casino operations shall be carried out in accordance with current tax laws.

Article 10. Revenues and Other Income

Revenues and other income of enterprises engaged in casino business include:

1. Revenues from casino operations (excluding revenue from entry fees for playing at casino outlets for enterprises piloted to allow Vietnamese citizens to play casino games as stipulated in point c, Clause 3, Article 12 of Decree No. 03/2017/NĐ-CP).

2. Revenues from other business activities outside of casino operations as prescribed by law.

3. Financial revenues.

4. Other income (if any).

Article 11. Operating Expenses of Casino Business

1. Operating expenses of casino business encompass all costs serving casino operations as defined by law.

2. Prize payout expenses are the actual amounts paid by the enterprise to winners participating in games at casino outlets in accordance with game rules and relevant tax laws.

Article 12. Accounting System, Audit, and Public Disclosure of Financial Reports

1. Enterprises shall implement the accounting system in accordance with the Accounting Law and current accounting regulations.

2. Annual financial reports of enterprises engaged in casino business must be audited by an independent auditing organization legally permitted to operate in Vietnam. 3. Within 120 days from the end of the fiscal year, enterprises engaged in casino business must publicly disclose their financial reports in accordance with the law.

. Enterprises shall implement the retention of financial reports in accordance with the Accounting Law and implementing directives.

41. For financial reports:

Article 13. Reporting regime

a) At the end of each quarter's accounting period, enterprises engaged in casino business must prepare and submit financial reports to the local Tax Authority within thirty (30) days from the end of the quarter's accounting period;

b) Enterprises engaged in casino business are responsible for submitting annual financial reports to the Ministry of Finance, Provincial Department of Finance, and local Tax Authority within ninety (90) days from the end of the fiscal year;

c) The legal representative of enterprises engaged in casino business is liable under the law for the accuracy and truthfulness of these reports.

2. For reports on business operation status:

Semi-annually and annually, enterprises engaged in casino business must prepare and submit reports on business operation status according to the templates specified in Appendices 04, 05, 06, and 07 issued together with this Circular to the Ministry of Finance, Provincial Department of Finance, Provincial Department of Culture, Sports and Tourism (or Provincial Department of Culture and Sports), and local Tax Authority within thirty (30) days from the end of the accounting period as prescribed by accounting laws. The legal representative of enterprises engaged in casino business is liable under the law for the accuracy and truthfulness of these reports.

3. In cases where the Ministry of Finance or the People's Committee of a province or centrally-administered city requests ad hoc reporting, enterprises engaged in casino business must prepare and submit reports as required.

4. Methods of submitting reports shall be carried out through one of the following methods:

4.[3] c) Sending via email systems or specialized information reporting software systems.

a) Directly in paper form;

b) Through postal service in paper form;

c) Send through the electronic mail system or specialized information reporting software system;

d) Other methods as prescribed by law.

Chapter IV

RESPONSIBILITIES OF ORGANIZATIONS

Article 14. Responsibilities of the Department of Finance

1. Coordinate with relevant units to assist the People's Committee of the province or centrally governed city in managing, supervising, and inspecting casino business activities within their jurisdiction in accordance with Decree No. 03/2017/ND-CP, the provisions of this Circular, and related laws.

2. Assist the People's Committee of the province or centrally governed city in managing and using revenue from casino participation fees for social welfare goals, community service, and ensuring social security and public order in compliance with the law and the provisions of this Circular.

Article 15. Responsibilities of the Local Tax Authority

1. Coordinate with the Department of Finance and relevant agencies in managing, supervising, and inspecting casino business activities within their jurisdiction in accordance with Decree No. 03/2017/ND-CP, the provisions of this Circular, and related laws.

2. Be responsible for managing, inspecting, and auditing the tax obligations of casino businesses in compliance with the law.

3. Be responsible for informing enterprises about chapters, types, and account items for state budget revenues at the Treasury equivalent to the tax authority; supervise, inspect, and audit the payment of participation fees at casino operating points for pilot casinos allowing Vietnamese citizens to participate in accordance with the law.

Article 16. Responsibilities of Casino Businesses

1. Comply with legal regulations governing casino operations as stipulated in Decree No. 03/2017/ND-CP, the provisions of this Circular, and other related laws.

2. Be responsible for establishing and promulgating internal management rules and procedures that ensure transparency, honesty, and compliance with legal requirements in casino business operations.

3. Be responsible for preparing reports on the implementation of capital disbursement and additional capital disbursement in accordance with Article 8 of this Circular, and bear legal responsibility for the accuracy and honesty of the reported data and the legality of the application for issuance, adjustment of the Certificate of Eligibility for Casino Business Operations.

Article 17. Responsibilities of Auditing Enterprises

Auditing enterprises meeting the conditions to audit reports on the implementation of capital disbursement and additional capital disbursement in accordance with Article 8 of this Circular shall be legally responsible to the law, clients, and users of the audit results regarding the audit results of casino business enterprises' reports on the implementation of capital disbursement and additional capital disbursement.

Chapter V

IMPLEMENTATION

Article 18. Implementation Organization

[4]

1. This Circular takes effect from December 1, 2017.

2. During the implementation process, if there are difficulties or obstacles, organizations and individuals are advised to report to the Ministry of Finance for consideration and resolution./.

CERTIFIED CONSOLIDATED DOCUMENT DEPUTY MINISTER DEPUTY MINISTER Huynh Quang Hai

ANNEX NO. 01

APPLICATION FOR

CERTIFICATE OF ELIGIBILITY FOR CASINO BUSINESS OPERATIONS

(Annexed to Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Freedom - Happiness - ..., day … month … year …
----------------

..., day...month...year 20...

Respectfully submitted to: Ministry of Finance

Pursuant to Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on operating casinos;

Based on Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance guiding certain provisions of Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on casino business operations;

We [Name of the enterprise] hereby submit an application to the Ministry of Finance for issuance of the Certificate of Eligibility for Casino Business Operations as follows:

I. General Information About the Enterprise

1. Enterprise name

- In Vietnamese;

- In foreign language (if applicable).

2. Address of the enterprise.

3. Business sectors and industries authorized by competent authorities.

4. Number and date of issuance of Investment Registration Certificate or Investment Approval Decision.

5. Registered investment capital in the Investment Registration Certificate or Investment Approval Decision.

6. Total amount of invested capital disbursed.

7. Legal representative of the enterprise.

8. Name, position, telephone number, and email address.

II. Content of Application for Issuance of Certificate of Eligibility for Casino Business Operations

Based on Clause 1, Article 24 of Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on casino business operations, we [Name of the enterprise] recognize that we meet the conditions for issuance of the Certificate of Eligibility for Casino Business Operations as stipulated in Article 24 of Decree No. 03/2017/NĐ-CP, specifically:

1. …

2. …

…

Therefore, we [Name of the enterprise] hereby submit this application requesting issuance of the Certificate of Eligibility for Casino Business Operations with the following contents:

1. Proposed number of gaming machines and tables allowed to operate.

2. Location of business operation, area designated for the casino operating point within the integrated resort, tourism, and entertainment complex.

3. Proposed duration of business operation.

III. COMMITMENT

1. We hereby commit to bear legal responsibility for the accuracy and honesty of the content in this application and accompanying documents.

2. If granted the Certificate of Eligibility for Casino Business Operations, we commit to strictly comply with all relevant Vietnamese laws concerning casino business operations and the provisions of the Certificate of Eligibility for Casino Business Operations./.

Place of Receipt - As above; - To be filed:…

..., day...month...year 20... Signature and stamp (Legal representative of the enterprise or authorized person)

Attached documents: The enterprise lists specific documents and files as prescribed in Article 25 of Decree No. 03/2017/NĐ-CP and Article 8 of this Circular.

APPENDIX NO. 02

APPLICATION FOR RENEWAL/AMENDMENT/EXTENSION

CERTIFICATE OF ELIGIBILITY FOR CASINO BUSINESS OPERATIONS

(Annexed to Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Freedom - Happiness - ..., day … month … year …
----------------

Respectfully submitted to: Ministry of Finance

Pursuant to Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on operating casinos;

Based on Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance guiding certain provisions of Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on casino business operations;

We [Name of the enterprise] hereby submit an application to the Ministry of Finance for renewal/amendment/extension of the Certificate of Eligibility for Casino Business Operations as follows:

I. General Information About the Enterprise

1. Enterprise name

- In Vietnamese;

- In foreign language (if applicable).

2. Type of enterprise.

3. Main office address.

4. Business sectors and industries authorized by competent authorities.

5. Number and date of issuance of Investment Registration Certificate or Investment Approval Decision.

6. Registered investment capital in the Investment Registration Certificate or Investment Approval Decision.

7. Legal representative of the enterprise.

8. Name, position, telephone number, and email address.

II. Contents of the Already Issued Certificate of Eligibility for Casino Business Operations

1. Name and address of the enterprise applying for the Certificate of Eligibility for Casino Business Operations.

2. Number and date of issuance of Investment Registration Certificate or Investment Approval Decision.

3. Legal representative of the enterprise.

4. Maximum number of gaming machines and tables permitted for business operation.

5. Location of business operation, area designated for the casino operating point within the integrated resort, tourism, and entertainment complex.

6. Validity period.

7. Other contents (if any).

III. Reasons and contents for reissuing/amending/ extending the Casino Business Condition Certificate

…..

IV. Commitments

1. We hereby commit to bear legal responsibility for the accuracy and honesty of the content in this application and accompanying documents.

2. If granted a reissued/amended/extended Casino Business Condition Certificate, we commit to strictly comply with all relevant Vietnamese laws on casino business and the provisions of the Casino Business Condition Certificate.

Place of Receipt - As above; - To be filed:…

..., day...month...year 20... Signature and stamp (Legal representative of the enterprise or authorized person)

Attached documents: The enterprise shall list each document and file in accordance with Article 28/Article 29/Article 30 of Decree No. 03/2017/NĐ-CP and Article 8 of this Circular (if applicable).

ANNEX NUMBER 03

MODEL OF THE CASINO BUSINESS CONDITION CERTIFICATE

(Annexed to Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance)

MINISTRY OF FINANCE CERTIFICATE OF INSURANCE OR OTHER FINANCIAL SECURITY SATISFIED BUSINESS CONDITIONS FOR CASINO No.:      /GCN-CASINO Date: Issuing Authority: Ministry of Finance

MINISTRY OF FINANCE -------- SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness --------------- No.:.../GCN-CASINO Ha Noi, day... month... year 20... THE MINISTER OF FINANCE Reissue number...: Date... month... year... (if applicable) Amendment number...: Date... month... year... (if applicable) Pursuant to Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on operating casinos; Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance; Based on Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance guiding certain provisions of Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on casino business operations; Upon reviewing the application and dossier for issuing the Casino Business Condition Certificate of [Name of Enterprise] dated... month... year... DECISION: Article 1. Issuance of the Casino Business Condition Certificate to: 1. Name of enterprise. 2. Address of the enterprise. 3. Investment registration certificate number or investment orientation decision number. 4. Legal representative of the enterprise. - Position: - Full name:                                                         Gender: - Date of birth:                                                        Nationality: - Type of personal identification: - Number:                                                                   Date of issue: - Place of issue: - Permanent residence address: - Current place of residence: Article 2. [Name of enterprise] is permitted to organize casino business with the following contents: 1. Number of gaming machines and tables allowed to operate. 2. Business location, area for arranging the casino business point. Article 3. Duration of operation [Name of enterprise] is permitted to organize casino business activities for a period of [... ] years from the date this Casino Business Condition Certificate becomes effective. Article 4. Conditions for conducting business [Name of enterprise] must comply with the provisions of Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on casino business, Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance guiding certain provisions of Decree No. 03/2017/NĐ-CP dated January 16, 2017 of the Government on casino business, and related laws. Article 5. Effectiveness of the Certificate of Eligibility for Casino Business 1. The Certificate of Eligibility for Casino Business becomes effective from the date of signing. 2. This Certificate of Eligibility for Casino Business shall be issued in six (06) original copies: one (01) copy to be granted to [Name of the enterprise]; one (01) copy to be sent to the People's Committee of the province or centrally governed city where the enterprise's casino business location is situated; one (01) copy to be sent to the investment registration agency; three (03) copies to be kept at the Ministry of Finance. Copy sent: - Ministry of Public Security; - Ministry of Planning and Investment; - Ministry of Culture, Sports and Tourism; - State Bank of Vietnam. THE MINISTER OF FINANCE

ANNEX NO. 04

REPORT ON BUSINESS OPERATIONS SITUATION

Reporting period: Six months/Year...

(Annexed to Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance)

Name of the enterprise:

Number, date of issuance of the Certificate of Eligibility for Casino Business:

No.	Index	Beginning of period	Implemented during the period	End of period	Compared with the same period last year (%)
I	TOTAL REVENUE
	Where:
	Revenue from casino business activities
	…
II	TOTAL EXPENSES
	Where:
	Expenses from casino business activities
	…
III	IMPLEMENTATION OF OBLIGATIONS TO THE STATE BUDGET
1	Amounts payable
	Of which amounts payable from casino business activities
2	Amounts paid
	Of which amounts paid from casino business activities
IV	BUSINESS RESULTS (PROFIT/LOSS)

…, day… month… year… Signature and stamp (Legal representative of the enterprise or authorized person)

ANNEX NO. 05

REPORT ON THE NUMBER AND TYPES OF GAMING MACHINES AND TABLES

Reporting period: Six months/Year...

(Annexed to Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance)

Name of the enterprise:

Number, date of issuance of the Certificate of Eligibility for Casino Business:

No.	Number and types of gaming machines and tables	Number of machines and tables at the beginning of the period	Changes in the number of gaming machines and tables during the period			Number of machines and tables at the end of the period
			New additions	Re-exported	Destroyed
I	Gaming machines
	…
II	Gaming tables
	…
	(thousand dong/year)

..., day... month... year.... Signature and stamp (Legal representative of the enterprise or authorized person)

ANNEX NO. 06

REPORT ON THE SITUATION OF PURCHASE, USE, RE-EXPORT OR DESTRUCTION OF GAMING MACHINES AND TABLES, DESIGNATED CURRENCY AND GAMING DEVICES

Reporting period: Six months/Year...

(Annexed to Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance)

Name of the enterprise:

Number, date of issuance of the Certificate of Eligibility for Casino Business:

No.	Name of gaming machine, table, designated currency and gaming device (List each device specifically)	Number of devices at the beginning of the period	Changes in devices during the period		Number of devices at the end of the period
			Quantity	The Open Source Software Steering Committee operates on a part-time basis. The Open Source Software Steering Committee has a working group assisting the Steering Committee.
I	Newly purchased devices
1
2
…
II	Used devices
1
2
…
III	Re-exported or destroyed devices
1
2
…
	(thousand dong/year)

…, day… month… year… Signature and stamp (Legal representative of the enterprise or authorized person)

ANNEX NO. 07

REPORT ON THE SITUATION OF CASINO BUSINESS OPERATIONS

Reporting period: Six months/Year...

(Annexed to Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance)

Name of the enterprise:

Number, date of issuance of the Certificate of Eligibility for Casino Business:

No.	Index	Beginning of period	Implemented during the period	End of period	Increase/decrease compared to the same period (%)
1	2	3	4	5	6
A	REVENUE
I	Revenue from casino business activities
II	Revenue from other business activities outside casino business as prescribed by law
III	Other income (if any)
B	EXPENSES
I	Prize payout expenses
II	Management rental expenses
III	Benefits protecting economic activities
C	IMPLEMENTATION OF OBLIGATIONS TO THE STATE BUDGET
I	Amounts payable
1	Value-added Tax
2	Special consumption tax
3	Corporate Income Tax
4	Ticket fees for participating in games at the casino business location (if any)
II	Amounts paid
1	Value-added Tax
2	Special consumption tax
3	Corporate Income Tax
4	Ticket fees for participating in games at the casino business location (if any)
D	BUSINESS RESULTS (PROFIT/LOSS)

…, day… month… year… Signature and stamp (Legal representative of the enterprise or authorized person)

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