Decision No. 643-TC/QÐ/TCNH promulgates the Regulation on the organization and issuance of instant lottery tickets with immediate result announcement.

- Instant lottery tickets with immediate results (referred to as instant lottery tickets) are a type of lottery ticket; the purchaser opens the ticket (or peels, tears, pulls, or removes the covering layer) to compare the number printed on the ticket with the instant lottery ticket result announcement made by the lottery company to immediately determine whether they have won a prize and the value of the prize; the issuance of instant lottery tickets must comply with the following principles:

+ Must be permitted by the People's Committee of the province or city to organize and issue.

+ Must have a wide network of agents for issuing throughout the area, fully and strictly complying with all state regulations on the issuance of lotteries.

+ Must be organized under strict management and must ensure compliance with state regulations on the unified management of lottery issuance, fulfilling all tax obligations as prescribed by law.

+ Must ensure objectivity, honesty, absolute secrecy regarding winning tickets; convenience for participants purchasing instant lottery tickets; facilitation for management, inspection, and supervision work, and protection of the rights of purchasers.

The issuance of instant lottery tickets must be accompanied by effective promotional and advertising activities, explaining to the public the purpose and significance of organizing and issuing lottery tickets, combining with other types of lottery tickets to combat illegal gambling in the area.

1. Organization of Issuance:

a. Printing Tickets:

- Instant lottery tickets with immediate results must have a form and size suitable for reflecting all necessary elements to serve participants purchasing instant lottery tickets and meet management requirements (such as price, serial number, prize numbers, rules for awarding prizes...).

- Images printed on the ticket must be appropriate to local customs and traditions and meet management requirements, uniformly printing the name "instant lottery ticket" on the ticket.

- Ticket printing must be carried out at reputable printing facilities that meet safety conditions to prevent counterfeiting... Each series of tickets printed for each issuance period must be sufficient in quantity to match the announced prize structure.

Additionally, to ensure specific management requirements for instant lottery tickets, the lottery company must report to the Ministry of Finance information about the printing location, ticket design, and measures to ensure ticket security.

b. Ticket Price:

The price of instant lottery tickets must be set based on ensuring balance and harmony with the prices of other types of lottery tickets issued simultaneously; it can vary according to different periods, with a maximum not exceeding 5,000 dong.

c. Prize Structure:

- For each different ticket price, there should be a corresponding prize structure. The prize structure must comply with general regulations but should not exceed 55% of sales revenue, with the highest prize not exceeding 10% of sales revenue.

d. Organization of Issuance:

- The issuance of instant lottery tickets must comply with current regulations of the Ministry of Finance on market segmentation and must adhere to related management regulations of each Block approved by the Ministry of Finance.

- When issuing instant lottery tickets, the number of tickets issued must be carefully calculated based on reasonable market demand and should not affect other types of lottery tickets (such as traditional lotteries, instant scratch-off tickets...).

- The circulation period of each series of instant lottery tickets must be determined appropriately considering market characteristics and facilitating ticket sales and prize payments.

e. Promotional Activities: When issuing instant lottery tickets, the lottery company must provide full information to the public about the issuance rules; serial numbers and corresponding prize structures; ticket circulation period; other relevant information such as issuance objectives, contributions of lottery activities to social welfare projects in the area...

II. Management Organization:

a. For Lottery Companies:

When issuing instant lottery tickets, lottery companies must comply with state regulations on the unified management of lottery issuance and current tax laws. Specific provisions are as follows:

- Regarding the mixing of instant lottery tickets: Before drawing the numbers for the prize draw, the lottery company must organize the mixing of instant lottery tickets in a transparent, fair, and honest manner under the supervision of the Lottery Supervisory Council. The number of tickets mixed must correspond to the number of tickets to be issued and match the prize structure. If multiple series with the same prize structure are issued, each series must be mixed separately before the draw.

The results of the mixing must be recorded in a protocol specifying the participants, time, location, number of tickets mixed, and confirmed by the Lottery Supervisory Council.

- The organization of the draw must be conducted openly under the supervision of the Lottery Council with all required members as stipulated in Circular No. 50-TC/XS-CT dated January 20, 1988 of the Ministry of Finance. The results of the draw must be recorded in a protocol signed by the members of the Lottery Supervisory Council, serving as the legal basis for announcing the results of the instant lottery draw and prize payments.

- The commission for lottery agents shall be determined by the Lottery Company but shall not exceed 13% of ticket sales revenue (for plains provinces and cities), and not more than 15% (for mountainous provinces and the Central Highlands).

- The announcement of lottery results must be issued simultaneously with each series of scratch-off lottery tickets put into circulation, bearing the stamp and signature of the authorized person of the Lottery Company issuing them.

The content of the announcement of lottery results must include:

+ Type of ticket price, ticket code, number of tickets issued.

+ Time and location of the draw.

+ Winning results and value of each prize.

+ Validity period of the tickets.

+ Claiming period and location.

+ Name of the issuing Lottery Company.

And other necessary information to serve the needs of ticket buyers.

- Winning tickets may be claimed at the Lottery Company or at the agent selling tickets upon authorization from the Lottery Company to pay out winnings on its behalf. Claimed winning tickets must be invalidated to prevent circulation and must be securely stored and managed according to current regulations.

- Upon expiration of the ticket circulation period, the Lottery Company must collect unsold tickets (tickets that did not sell), conduct an audit and destroy them in accordance with current regulations. To invalidate a ticket, holes must be punched or corners cut off.

- Taxes applicable to scratch-off lotteries are applied according to current regulations. Specifically, for turnover tax, scratch-off lotteries are considered immediate result lotteries and are subject to a tax rate of 20% on actual turnover.

b. For agents:

Agents selling scratch-off lottery tickets can choose among existing lottery ticket selling agents and may organize additional agents such as retail stores, post offices, hotels, or mobile sellers... but must ensure the following principles:

- Agents selling scratch-off lottery tickets must be carefully selected, fully comply with the issuance rules of scratch-off lotteries, and strictly adhere to relevant regulations of the Lottery Company.

- Agents receiving tickets for sale must immediately pay in cash. In cases where agents have difficulties, they may be allowed to secure payment through valuable documents (bonds, promissory notes, bills of exchange...) equivalent to the value of the tickets received minus the agent's commission.

- Instant lottery ticket selling agents are only permitted to sell tickets that are still valid for circulation and must be well-versed in the issuance rules to guide and explain to buyers.

- They must sell at the correct price and pay out winnings to winners according to the prize value stated in the issuance announcement and in accordance with the prizes specified by the Lottery Company that the agent is authorized to pay. Claimed winning tickets must be stored intact as the basis for settlement with the Lottery Company.

- Any errors or mistakes in the process of selling tickets or paying out winnings contrary to the Lottery Company's regulations, the agent must bear material responsibility towards the ticket buyer and under the law.

Additionally, agents selling scratch-off lottery tickets must also fully implement the procedures stipulated in the Agent Regulations of the Lottery Company, sign economic contracts with the Lottery Company, and clearly define the material responsibilities between both parties.

c. For ticket buyers:

- Before purchasing a ticket, buyers should thoroughly study the provisions listed in the issuance rules or ask the agent for guidance on how to play.

- After purchasing a ticket, buyers should follow the instructions to scratch off the ticket, compare it with the announced results of the purchased series to determine whether they have won and the value of the prize.

- Winners may claim their prize at the agent selling tickets as stipulated by the Lottery Company or at the headquarters of the Lottery Companies.

- The following situations are not eligible for claiming prizes:

+ Tickets that are no longer in their original shape, torn, patched, or erased.

+ Winning tickets that exceed the time limit specified on the ticket or in the issuance announcement of the Lottery Company.

(The above points must be included in the issuance rules of scratch-off lotteries of each Lottery Company).

1. Conditions for organizing the issuance of scratch-off lotteries:

Lottery Companies wishing to issue scratch-off lotteries must develop a proposal (approved by the Department of Finance and Price Control) and submit it to the People's Committee of the province or city for approval to issue.

The project must include the following main contents:

- Annual issuance plan divided by month and quarter.

- Location for printing tickets, design of ticket forms, and measures to ensure ticket security.

- Organization of the agency network and sales territory.

- Organization of promotional and advertising activities.

- Economic and social benefits.

- Management organization measures.

The decision allowing the issuance of lottery tickets by the Provincial People's Committee must be sent to the Ministry of Finance for monitoring and management.

2. The organization of the issuance of scratch-off lotteries must be carried out according to the following procedures:

- Market research must be conducted well to build an appropriate issuance plan based on consumption capacity; good publicity, advertising, and explanation activities must be organized so that the public understands the purpose, significance, fairness, and objectivity of the issuance of scratch-off lotteries.

- Before issuance, all material conditions necessary for issuance must be in place; an effective agency network must be organized, and issuance rules and playing regulations must be publicly announced.

- A pilot issuance must be organized to gather experience; expansion of the sales area must be consistent with management capabilities.

- Monthly and quarterly summaries must be conducted, regular inspections carried out, and timely corrections made to prevent negative developments.

3. Accounting work:

- All business operations related to the issuance of scratch-off lotteries must be recorded separately and detailedly for each series in accordance with the State Law on Accounting and Statistics and Decision No. 298 TC/QĐ/CĐKT dated April 28, 1997 of the Ministry of Finance regarding accounting systems for lottery companies.

- Reporting system: In addition to general reporting requirements, the Lottery Company must report monthly and quarterly on the issuance situation and results to the Ministry of Finance for monitoring and management.

- The business results of scratch-off lotteries are counted as main business like regular lotteries.

- If the Lottery Company violates the provisions of this Regulation, depending on the severity of the violation, administrative penalties (including suspension of scratch-off lottery issuance) or criminal liability may be pursued by competent authorities.

- For intentional fraudulent alteration, printing fake tickets to claim prizes, depending on the severity of the violation, material compensation or criminal liability may be pursued.

This Regulation takes effect fifteen days after the date of signature.

The Lottery Companies are responsible for implementing this Regulation correctly and are subject to inspection by the Department of Finance and Price Control, the People's Committee of the province or city, the Ministry of Finance, and competent authorities.

Any difficulties encountered during implementation should be reported to the Provincial People's Committee and the Ministry of Finance for prompt resolution.