Circular No. 65/2007/TT-BTC detailing the Government's Decree No. 30/2007/NĐ-CP dated March 1, 2007 on lottery business.

CIRCULAR

Detailed guidance on Decree No. 30/2007/NĐ-CP dated March 1, 2007

of the Government on lottery business

______________

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 30/2007/NĐ-CP dated March 1, 2007 of the Government on lottery business.

The Ministry of Finance hereby provides detailed guidance as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

1.1. This Circular provides detailed guidance on certain aspects of managing lottery business activities as prescribed in Decree No. 30/2007/NĐ-CP dated March 1, 2007 of the Government.

1.2. This Circular applies to various types of lottery products including traditional lotteries; manually selected lottery (referred to as Lotto); instant scratch-off lotteries revealing results immediately upon scratching; and instant peel-off lotteries revealing results immediately upon peeling.

Management and issuance of electronic lotteries and other types of lottery products shall be carried out according to separate regulations issued by the Ministry of Finance.

2. Explanation of terms

In addition to terms already defined in Decree No. 30/2007/NĐ-CP dated March 1, 2007 of the Government, some terms in this Circular are explained as follows:

2.1. Lotto is a type of lottery where the buyer has the right to choose their preferred digits or letters to participate in the draw, and the determination of winning results is conducted after the issuance of the lottery ticket.

2.2. Instant scratch-off lottery revealing results immediately is a type of lottery where the draw is conducted beforehand using software to randomly allocate prizes. Winning results are pre-printed on the ticket and covered up. After purchasing the ticket, the buyer scratches off the covering layer at designated areas to reveal whether they have won or not.

2.3. Instant peel-off lottery revealing results immediately is a type of lottery where the draw is conducted beforehand. After purchasing the ticket, the buyer peels, tears, or uses other methods to open the ticket and compare the pre-printed numbers with the lottery results announced by the Lottery Enterprise to determine whether they have won or not.

2.4. Debt period is the time frame within which lottery agents must complete payment for lottery tickets received from the Lottery Enterprise for each sales cycle.

II. SPECIFIC PROVISIONS

1. Issuance and Distribution of Lottery Tickets

1.1. Lottery Business Area

The lottery business area is defined as follows:

1.1.1. Traditional lotteries, instant scratch-off lotteries revealing results immediately, and instant peel-off lotteries revealing results immediately are issued and consumed within specific regions, specifically:

a) Northern region, comprising provinces and cities from Ha Tinh northward.

b) Central region, comprising provinces and cities from Quang Binh to Ninh Thuan, Dak Nong.

c) Southern region, comprising provinces and cities from Binh Thuan, Lam Dong, and Binh Phuoc southward.

1.1.2. Lotto is issued within the administrative boundaries of each province and centrally-administered city.

1.2. Participants in Lottery Draws

Participants in lottery draws include Vietnamese citizens residing in Vietnam; Vietnamese citizens residing abroad who enter Vietnam legally; and foreigners entering Vietnam legally.

Participants in lottery draws must meet the following conditions:

1.2.1. Must be at least eighteen years old.

1.2.2. Not be persons with limited civil capacity or those deprived of civil capacity under the provisions of the law.

1.3. Organization of Lottery Ticket Printing

1.3.1. The Lottery Enterprise has the authority to decide on the format and size of lottery tickets and organize printing or contract printing to distribute to customers. Lottery tickets must contain the following information:

a) Name of the issuing company.

b) Purchase price (face value) of the lottery ticket.

c) Serial number of the lottery ticket.

d) Random numbers or letters for customer selection.

đ) Date of draw or validity period of the ticket.

e) Anti-counterfeiting features or control codes.

g) Other information to serve participants in lottery draws, including prize structure, conditions for claiming prizes, claim address, or other necessary information as required by management of the Lottery Enterprise.

1.3.2. The quantity of tickets issued in each batch is determined by the Lottery Enterprise based on consumption capacity, market demand, management capability, and ensuring efficiency in business operations.

In cases where the Ministry of Finance stipulates limits on the quantity or value of tickets issued or controls the minimum ticket consumption rate, the printing and issuance of tickets by Lottery Enterprises must comply with state regulations at the time of implementation.

1.3.3. Principles of Lottery Ticket Printing:

a) Printed lottery tickets must have sufficient quantities according to each type of serial number and match the announced prize structure.

b) Specific printing principles for each type of lottery ticket:

- Traditional lottery tickets must be printed with stubs for record-keeping and control purposes.

If the printed tickets have anti-counterfeiting features such as reflective markings or barcode systems that meet the requirements for control, management, and differentiation between genuine and fake tickets, and if the printing organization ensures strictness without the possibility of fraud, then the printing may not require stubs.

- Lotto lottery tickets must be printed with stubs or sections for recording and verifying the numbers chosen by customers to participate in the draw.

- Instant scratch-off lottery tickets must have control codes to verify and determine prizes. The coating layer to be scratched and not to be scratched must ensure that the contents cannot be seen through normal light or machine inspection under any lighting conditions; it should not peel off or deform under normal conditions.

- Instant peel-off lottery tickets must ensure that the contents cannot be seen through normal light or machine inspection under any lighting conditions. The tickets must meet anti-counterfeiting requirements and prevent misuse for repeated resale.

1.3.4. Printing Facilities:

a) Printing facilities must be listed in the registry of printing units registered with tax authorities (General Department of Taxation; Provincial Tax Departments of centrally-administered cities). The Lottery Enterprise must select printing facilities with adequate equipment and technology to ensure that lottery tickets are printed according to regulatory requirements for each type of lottery product.

For the printing of instant lottery tickets with immediate results, the printing facility must have dedicated equipment and software programs to randomly allocate prizes. The prize allocation software must have a key system to prevent unauthorized access and modification. The entire prize printing process must be recorded and stored on a separate device to ensure confidentiality and can only be accessed upon a written request from the Lottery Company ordering the ticket printing and an authorized representative of the printing facility. The security code shall be jointly established and decoded by the Lottery Company ordering the ticket printing and the printing facility to control winning tickets.

b) The printing of lottery tickets must be carried out through economic contracts, which clearly define the quantity of tickets to be printed; technical requirements for printing; responsibilities and rights of the parties; mechanisms to monitor the printing process to ensure that fraud does not occur; dispute resolution, compensation for damages, and other agreements to meet management requirements of the parties.

c) The Lottery Company has the responsibility to register with the Tax Departments of provinces and cities (where tax obligations are performed) the name of the printing facility, the ticket code (serial number of the ticket), quantity, and denomination of each printing run for monitoring and management purposes.

1.4. Validity period of instant lottery tickets

The validity period of instant scratch-off lottery tickets and instant peel-off lottery tickets is specified as follows:

1.4.1. For instant scratch-off lottery tickets: A maximum of ninety days from the date of issuance announcement or the issuance date printed on the ticket.

1.4.2. For instant peel-off lottery tickets: A maximum of sixty days from the date of issuance announcement or the issuance date printed on the ticket.

1.5. Denomination of lottery tickets

1.5.1. Traditional lottery tickets have denominations of 5,000 VND and 10,000 VND.

1.5.2. Lotto lottery tickets have a maximum denomination of 10,000 VND per entry. In cases where Lotto lottery tickets are used for multiple entries, the total value recorded on the ticket shall not exceed 50,000 VND.

1.5.3. Instant scratch-off lottery tickets have denominations of 2,000 VND, 5,000 VND, and 10,000 VND.

1.5.4. Instant peel-off lottery tickets have denominations of 2,000 VND and 5,000 VND.

1.6. Prize payout ratio and prize structure

1.6.1. Prize payout ratio:

a) For traditional lotteries: The maximum prize payout ratio for each issuance run is 50% of the total value of issued lottery tickets.

b) For instant scratch-off lottery tickets and instant peel-off lottery tickets: The maximum prize payout ratio for each issuance run is 55% of the total value of issued lottery tickets.

c) For Lotto lotteries: The planned maximum prize payout ratio is 60% of the total value of issued lottery tickets.

1.6.2. Prize structure:

a) The number of prize categories and the structure of each prize within the total prize value are determined by the Lottery Company in accordance with the prescribed payout ratio. The value of prizes awarded to customers is determined according to fixed payout methods including:

- Prizes predetermined by a specific amount of money.

- Prizes predetermined by a certain number of times (calculated using arithmetic progression) compared to the amount of money the customer participated in the draw.

b) If the Ministry of Finance stipulates the proportion of the special prize value to the total prize value, the Lottery Company's arrangement of the special prize value in the prize structure must comply with the Ministry of Finance's regulations.

1.7. Rules for participating in lottery draws

The Lottery Company must establish and publicly announce rules for participating in lottery draws for customers to know when participating in draws. The rules for participating in lottery draws include the following main contents:

1.7.1. Conditions for participating in lottery draws.

1.7.2. Methods of participating in lottery draws.

1.7.3. Methods of determining winning results.

1.7.4. Number of prizes and prize structure.

1.7.5. Responsibilities and rights of the Lottery Company and participants in lottery draws.

Participation rules are developed for each type of lottery product issued by the Lottery Company.

1.8. Distribution of lottery tickets

1.8.1. The Lottery Company distributes lottery tickets to customers through the following methods:

a) Selling directly to customers.

b) Through a lottery agent network.

1.8.2. The distribution of lottery tickets through electronic devices, telecommunications means, and the Internet is only allowed for online lottery types and some lottery types closely linked to telecommunications infrastructure. This distribution method is specifically regulated in the business qualification certificate issued by the Ministry of Finance (in cases where it is permitted to operate).

1.9. Lottery agents

1.9.1. Conditions for lottery agents:

a) For individuals:

- Being a Vietnamese citizen aged eighteen years or older, residing in Vietnam.

- Not having a criminal record; not being a person restricted or deprived of civil capacity under the law.

- Having an agency contract signed with the Lottery Company.

- Having a form of payment guarantee as prescribed by law to ensure the fulfillment of payment obligations to the Lottery Company.

b) For organizations:

- Being an economic organization legally established and operating in Vietnam, organized in the forms of enterprises, cooperatives, and other types of economic organizations registered for business by competent state authorities.

- Having an agency contract signed with the Lottery Company.

- Having a form of payment guarantee as prescribed by law to ensure the fulfillment of payment obligations to the Lottery Company.

c) Based on the prescribed regulations, the Lottery Company selects organizations and individuals who meet the conditions to distribute lottery tickets. The selection of lottery agents must ensure principles of transparency, objectivity, and equality.

In cases where multiple organizations and individuals apply to become lottery agents exceeding the needs of the Lottery Company, the Lottery Company will organize bidding to select organizations and individuals who meet the conditions, have a distribution network capable of meeting distribution requirements, and offer low commission rates to serve as lottery agents.

d) The Lottery Company may not enter into agency contracts with entities prohibited from entering into contracts under the Law on Combating Corruption and implementing guidelines.

1.9.2. Lottery agency contracts:

Lottery agency contracts must be in writing and include the following main contents:

a) Name, address, representative of the parties signing the lottery agency contract.

b) Type of lottery tickets to be sold.

c) Quantity of lottery tickets to be sold; method and procedures for delivering and returning unsold tickets.

d) Commission rate for the agency; fee percentage for winning ticket payments (if applicable).

đ) Payment method for selling lottery tickets, payment time, and credit period.

e) Form of security for performance of payment obligations.

g) Rights and obligations of the parties signing the contract.

h) Handling of violations and commitments regarding compensation for damages caused by breach of contract.

k) Duration of validity of the contract.

In addition to the above contents, the Lottery Company and lottery agents may agree on other matters but must not contravene legal provisions.

1.9.3. Apart from direct lottery agents who sign contracts with the Lottery Company, economic organizations established and operating legally in Vietnam and individuals may participate in the distribution process of lottery tickets by receiving tickets from lottery agents to sell to customers.

The relationship between lottery agents and entities receiving tickets for sale shall not be regulated by the provisions set forth in point 1.9.1 above but shall be carried out according to the contract or agreement between the parties in accordance with current civil law regulations.

1.9.4. Lottery agents and entities receiving tickets for sale have the responsibility to fulfill tax obligations as prescribed by law.

1.10. Guaranteeing payment obligations of lottery agents

1.10.1. The application of measures to guarantee the payment obligations of lottery agents towards the Lottery Company shall be implemented in accordance with Article 13 of Decree No. 30/2007/NĐ-CP dated March 1, 2007 of the Government on lottery business and current civil law regulations.

The level of guarantee for the payment obligation of lottery agents towards the Lottery Company shall be at least 85% of the total value of received lottery tickets.

1.10.2. Procedures and formalities for registering secured transactions concerning assets used to guarantee payment obligations shall be implemented in accordance with Decree No. 163/2006/NĐ-CP dated December 29, 2006 of the Government on secured transactions.

1.10.3. The Lottery Company must evaluate the value of assets used to guarantee payment obligations at the time of receiving the assets; periodically re-evaluate or conduct re-evaluation when necessary. For immovable and movable assets... used to guarantee payment obligations, if the Lottery Company lacks the capacity to assess their value, it may hire organizations with appraisal functions to determine the value of assets used for payment guarantees. Appraisal costs shall be included in the company's business expenses.

The ratio of guaranteed payment value to asset value shall be agreed upon and unified by the Lottery Company and agents, ensuring the ability to recover debts in case of contract breaches.

1.11. Credit period

1.11.1. The credit period for lottery agents towards the Lottery Company is specified as follows:

a) For traditional lotteries and Lotto: Maximum of 28 days (4 weeks) from the date of receiving tickets for sale.

b) For instant scratch-off lotteries: Maximum once a month, lottery agents must complete payment procedures with the Lottery Company for the amount of tickets sold during the period, while determining the remaining tickets for continued tracking and payment in subsequent periods. Upon expiration of the ticket circulation period, agents must complete full payment of the value of received tickets to the Lottery Company.

Based on actual conditions, issuance characteristics, and number of draws for each type of lottery, the Lottery Company decides specifically on the deadline for completing payment of ticket purchase money by agents, ensuring it does not exceed the aforementioned limit.

1.11.2. Upon reaching the payment deadline for ticket purchase money, if agents fail to pay or pay insufficiently to the Lottery Company according to the signed contract, the Lottery Company has the right to stop selling tickets to these agents and apply necessary measures to recover ticket sales proceeds in accordance with civil law, including: Selling collateral assets; auctioning mortgaged assets; recovering or selling pledged assets, deposit assets; requesting guarantors to pay the amount they have guaranteed for the agents.

1.11.3. Any change in the maximum deadline for completing payment of ticket purchase money by lottery agents to the Lottery Company shall be decided by the Ministry of Finance for each period.

2. Organization of Prize Draw

2.1. Lottery draw schedule

2.1.1. The traditional lottery draw schedule of each Lottery Company is stipulated by the Ministry of Finance for each period.

2.1.2. Lotto draws are conducted daily based on the results of traditional lotteries, with results from the Lottery Company's own draws or from other Lottery Companies' traditional lottery results in the same region on the same day. Using another Lottery Company's draw results for issuing Lotto tickets requires mutual agreement among the parties.

2.1.3. The number of instant scratch-off lottery draws is determined by the Lottery Company in accordance with ticket demand, management capability, and operational efficiency.

2.2. Location of Number Drawing

Lottery draws are conducted at the main office of the Lottery Company or at another location within the administrative boundaries of the province or city. If draws are conducted outside the administrative boundaries of the province or city or across regions for joint draws, approval in writing from the Ministry of Finance is required after mutual consent among the Lottery Companies.

2.3. Management of Number Drawing Equipment

2.3.1. Number drawing equipment includes:

a) Hand-operated or air-blow rotating cages.

b) Balls used for number drawing.

c) Electronic scales to check the weight of each ball; devices to check the size of each ball.

d) Camera and screen systems for monitoring the number drawing process.

2.3.2. MANAGEMENT REQUIREMENTS FOR LOTTERY DRAWING EQUIPMENT:

a) For the ball cages:

- The ball cages must have clear origin, meeting the standards and technical specifications according to the manufacturer's design. The production materials must ensure wear resistance, corrosion prevention, and protection against external impacts.

- In addition to the number of ball cages directly serving each draw as announced in the lottery rules, the Lottery Company must equip at least one spare ball cage for use when necessary.

- Annually, at least once a year, the Lottery Company must perform maintenance on the ball cages. Maintenance must ensure that the operational principles and technical specifications of the ball cages are not altered. The maintenance process must be recorded and managed through a logbook.

- The ball cages must be inspected for their operation before being put into use and re-inspected periodically after maintenance. Inspections must be witnessed and confirmed by the Lottery Supervisory Council. After each drawing, the ball cages must be sealed for protection.

b) For the balls:

- The balls used for drawing must be made from uniform material, weight, and size. The permissible tolerance for each ball is as follows:

+ Regarding weight: The maximum deviation must not exceed 5% of the standard weight of each ball.

+ Regarding size: The maximum deviation must not exceed 5% of the standard diameter of each ball.

- The balls must be arranged in sets (each set containing 10 balls, numbered from 0 to 9); each set of balls must be stored in a separate box to prevent abrasion and wear. The boxes containing the balls must be sealed after each use.

- The number of sets of balls for each Lottery Company must be at least twice the actual number of sets used in each draw.

- Semi-annually, the Lottery Company must organize inspections of the weight and size of the balls used for drawing. Balls that do not meet technical standards must be removed and replaced with those that do. Pre-use inspections and periodic inspections must be witnessed and confirmed by the Lottery Supervisory Council.

c) For electronic scales and ball size testing devices:

- Electronic scales must have high accuracy, stable operation, and be registered for quality standards with the competent state authority or certified and approved by the standard measurement agency. Ball size testing devices must ensure the ability to check the allowable size deviations for each ball.

- Electronic scales and ball size testing devices must be sealed for storage after each use and must be replaced promptly if they exceed their service life or fail to meet the requirements for checking the accuracy of balls used for drawing.

d) For the camera system and screens for monitoring the drawing process:

The camera system and screens must be positioned to ensure full monitoring of the entire drawing process, particularly the selection of balls placed into the ball cages, spinning, and picking winning balls. Camera footage must be retained for a minimum of 60 days from the date of the drawing.

2.4. Lottery Drawers

2.4.1. Lottery drawers are selected by the Lottery Company to operate the ball cages for drawing or press the electronic button to operate air-blowing ball cages.

2.4.2. Lottery drawers must meet the following conditions:

a) Have good morals, clear background, and be confirmed by the direct management agency or the local ward or commune authorities where they reside.

b) Not be individuals with criminal records or currently under investigation for criminal responsibility.

2.4.3. The number of lottery drawers listed must be at least twice the number actually used to allow random selection of individuals to participate in the drawing.

2.5. Drawing Rules

The drawing rules are established and publicly announced by the Lottery Company for participants to know and monitor. The content of the drawing rules includes:

2.5.1. Date, time, and location of the drawing.

2.5.2. Type of lottery being drawn.

2.5.3. Prizes and the order of prize draws.

2.5.4. Types and operating principles of the ball cages.

2.5.5. Technical standards of the balls used for drawing (weight, size, permissible tolerances for weight and size within allowed limits).

2.5.6. List of authorized representatives of supervising agencies.

2.6. Drawing Process

2.6.1. Preparation for the drawing includes the following tasks:

a) Randomly selecting participants for the drawing.

b) Randomly selecting sets of balls for the drawing; unsealing the sets of balls used for the drawing.

c) Unsealing the ball cages used for the drawing.

d) Mixing tickets thoroughly before the drawing (for instant win lotteries).

đ) Checking other necessary conditions to serve the drawing activity.

2.6.2. Conducting the drawing includes the following tasks:

a) Trial drawing: Conducting a trial draw for all ball cages and balls used for the drawing. If abnormalities are detected, the cause must be identified to take appropriate measures such as replacing ball cages, balls, or temporarily suspending the drawing.

b) Official drawing: The official drawing is conducted in the order of prize draws as announced in the drawing rules.

2.6.3. Confirming the drawing results:

a) The entire drawing process must be supervised by the Lottery Supervisory Council.

b) The drawing results must be documented in a record, confirmed by the Lottery Supervisory Council regarding objectivity, honesty, and compliance with the prescribed drawing procedures.

2.7. Announcing the Drawing Results

2.7.1. The results of each prize category shall be announced immediately upon the draw results being determined and shall be compiled to publicly announce all draw results at the conclusion of the number drawing process.

2.7.2. Based on the record confirming the draw results of the lottery supervisory board, the authorized representative of the Lottery Enterprise shall issue a notification of the lottery draw results for verification purposes and to pay out prizes to customers.

3. Prize Payment

3.1. Claim Period, Payment Time

3.1.1. The claim period for winning tickets is sixty days from the date of determining the winning result or from the expiration date of the ticket's circulation period. Beyond this prescribed period, winning tickets will no longer be valid for claiming.

3.1.2. The Lottery Enterprise shall make prize payments at its headquarters, branches, representative offices, and authorized lottery agents.

3.1.3. The Lottery Enterprise shall complete payment of winning tickets to winners no later than seven working days from the date of receiving the customer's claim request.

In cases where disputes or complaints arise, the payment time may be extended until there is a formal conclusion from the competent state authority.

3.2. Conditions for Claiming Tickets

3.2.1. Participants in the lottery draw have the responsibility to keep the purchased lottery ticket intact for participation in the lottery draw.

3.2.2. Claiming tickets must remain in their original form, size, without tearing, patching, erasing, alteration, and within the prescribed claim period.

3.2.3. In special cases, if winning tickets are torn but still retain sufficient evidence to determine their original shape and authenticity, are not suspected of fraud, and the tear does not affect the elements necessary to determine the win, the Lottery Enterprise may organize an investigation and verification, and consider paying the prize to the customer. If necessary, the Lottery Enterprise may request a forensic examination from the police before making the payment. Any examination fees (if applicable) shall be borne by the ticket holder.

3.3. Confidentiality of Prize Information

3.3.1. Winning customers have the right to request the Lottery Enterprise to ensure confidentiality of the following information:

a) Name, residential address.

b) Claim time and location.

c) Purpose of using the winnings (if applicable).

3.3.2. In the absence of such a request, the Lottery Enterprise has the right to publicly disclose information about the winner and the prize payout for the benefit of other participants in the lottery draw.

3.4. Delegation of Claiming Rights

Customers who win but due to objective reasons (illness, travel, etc.) cannot personally claim the prize may delegate a legally authorized representative to claim it. The delegation of claiming rights must be done in writing and confirmed by the local government authority where the winner resides.

3.5. Delegation of Prize Payment

3.5.1. The Lottery Enterprise may delegate authorized lottery agents to make prize payments to winning customers.

3.5.2. The delegation of prize payment must meet the following requirements:

a) Delegation of prize payment is only allowed for prizes valued up to five million dong.

b) The delegation must be stipulated in the agency contract between the Lottery Enterprise and the lottery agent.

c) The delegated agent must bear responsibility for the accuracy and authenticity of the winning tickets paid out.

4. Recovery of Unsold Lottery Tickets; Lotto Ticket Stub or Retention Part

4.1. Organization of Recovery Work

4.1.1. The Lottery Enterprise shall arrange recovery points for unsold tickets, stubs, or retention parts of Lotto tickets (referred to as recovery points) at its headquarters, branches, representative offices, or other locations suitable for market consumption needs and management requirements of each Lottery Enterprise, and publicly announce the name and address of these recovery points to agents.

4.1.2. In cases where the Lottery Enterprise delegates another Lottery Enterprise to carry out the recovery work, the delegation must be done in writing, clearly defining the composition, control procedures, monitoring mechanisms, and responsibilities and authorities of the parties involved.

4.2. Ticket Recovery Process

4.2.1. Recovery of Traditional Lottery Tickets

a) Method of Recovery and Counting:

- For recovery points located outside the Lottery Enterprise's headquarters: The recovery and counting process must be carried out in two steps:

+ Step 1: Recovery, counting, and sealing of tickets at recovery points before the draw.

+ Step 2: Re-counting at the headquarters or designated locations for re-counting and sealing before storage.

- For recovery points located at the Lottery Enterprise's headquarters: The recovery, counting, and sealing of tickets are carried out in one step.

b) Recovery and Counting Process:

- Before submitting unsold tickets, lottery agents must cut a corner to invalidate the ticket. The size of the cut is specified and instructed by the Lottery Enterprise. The cutting must ensure that invalidated tickets cannot be misused for claiming.

- When submitting tickets, the submitter must prepare a detailed list of submitted tickets. The recovery staff must check the invalidation of the lottery tickets by the agents, and if they meet the requirements, they shall conduct the count and confirm the number of recovered tickets. Recovered tickets must be sealed for preservation.

- The recovery and sealing of unsold tickets must be completed thirty minutes before the start of the draw. In cases of late submission beyond the prescribed time, the Lottery Enterprise has the right to refuse to accept unsold tickets.

- The recovery, counting, handover, and transportation of unsold tickets from recovery points outside the Lottery Enterprise's headquarters back to the Lottery Enterprise must be supervised by a representative of the lottery supervisory board.

The recovery and counting process, whether in one step or with a re-count (step 2), must be supervised by the lottery supervisory board.

4.2.2. Recovery of Ticket Stubs or Retention Parts of Lotto Tickets:

a) The stubs of Lotto lottery tickets when recovered must be counted, listed in a table of participating numbers for each agent, and sealed for storage. The recovery and counting process must be supervised by the Lottery Supervisory Board.

b) The recovery of lottery ticket stubs must be completed thirty minutes before the start time of the number draw. Beyond the specified time, unrecovered Lotto ticket stubs are considered unsold tickets, and the lottery agent must bear responsibility for paying the prize value if they have sold tickets to customers but have not yet submitted the stubs to the Lottery Company.

c) Upon announcing the winning results, based on the list of participating numbers from each agent, the Lottery Company shall unseal the recovered stubs of each agent to draw the winning stubs. The drawing of winning stubs must be recorded in a protocol, signed by members of the Lottery Supervisory Board. Remaining stubs (stubs of non-winning tickets) must be resealed before being stored.

4.2.3. Recovery of instant result lottery tickets (scratch-off, peel-off) that have not been consumed:

a) The Lottery Company must recover unused instant result lottery tickets by the expiration date of the tickets. Beyond the specified period, unrecovered tickets are considered consumed.

b) The recovery and counting of instant result lottery tickets must be recorded in a list, signed by the counting staff. Instant result lottery tickets must be corner-cut to invalidate them and sealed before being stored.

c) The completion of the recovery, counting, and invalidation work for each issuance of scratch-off and peel-off instant result lottery tickets must be supervised by the Lottery Supervisory Board.

4.2.4. For tickets not put into circulation (if any), the recovery and counting shall also be carried out according to the above regulations.

4.2.5. Based on the prescribed system, the Lottery Company shall issue detailed regulations on the ticket recovery procedures, clearly defining the responsibilities of each unit and individual in performing assigned tasks, ensuring accurate, honest recovery without fraud.

4.3. Storage of Recovered Tickets

4.3.1. Unsold lottery tickets, stubs, or retained parts of recovered tickets must be warehoused and stored.

4.3.2. When warehousing, a comparison must be made between the actual receipt and delivery of tickets with the recovery list established in accordance with the regulations. Tickets warehoused must meet the requirement of being bundled and sealed by issuance date (for traditional lotteries and Lotto) or by issuance series (for scratch-off and peel-off lotteries).

4.3.3. The minimum storage period for various types of tickets and stubs as stipulated in point 4.3.1 above is fifteen days, starting from the last day of the prize claim period for lottery tickets.

For tickets involved in disputes or complaints, even after the specified period, they must continue to be stored until the final resolution conclusion is reached.

4.4. Destruction of Unsold Lottery Tickets

4.4.1. Periodically, based on the quantity of tickets to be destroyed and the storage period as prescribed, the Lottery Company organizes the destruction of unsold lottery tickets; stubs or retained parts of recovered tickets.

4.4.2. The General Director of the Lottery Company establishes a Destruction Committee consisting of at least three members, including mandatory members such as the Company's leadership (Chairman of the Committee), the Chief Accountant, and the Warehouse Manager.

4.4.3. The destruction process must be recorded in a protocol containing the following main contents:

a) Date, time, and location of the ticket destruction.

b) Participants in the ticket destruction.

c) Type of ticket being destroyed (details of the draw date or ticket expiration date; recovery date; quantity of tickets destroyed; value of tickets destroyed).

d) Method of ticket destruction.

5. Management of Winning Tickets

5.1. Principles of Winning Ticket Management

5.1.1. Winning tickets after payment must be punched and stamped on the ticket to ensure they cannot be used again for claiming prizes.

5.1.2. Winning tickets must be kept together with the stub or retained part of the ticket (for tickets requiring stubs or retained parts) to ensure the requirements for verification and determination of the accuracy and honesty of the paid winning ticket.

5.2. Storage and Destruction of Winning Tickets

The preservation, storage, and destruction of winning tickets are implemented in accordance with the Accounting Law and Decree No. 129/2004/NĐ-CP dated May 31, 2004, of the Government detailing and guiding the implementation of certain provisions of the Accounting Law applicable in business operations.

6. Information, Advertising, and Promotions in Lottery Business Operations

6.1. Information and Advertising

6.1.1. The Lottery Company implements information and advertising about lotteries in accordance with Articles 18, 19, 20, and 21 of Decree No. 30/2007/NĐ-CP dated March 1, 2007, of the Government on lottery business operations and current laws.

6.1.2. The advertising activities of Lottery Companies focus mainly on the following contents:

a) Social welfare projects funded from lottery revenues.

b) Results of social and charitable activities conducted by the Lottery Company.

6.2. Lottery Promotions

Strictly prohibited are the Lottery Company and related organizations and individuals from conducting lottery promotions in the following forms:

6.2.1. Reducing the sale price of lottery tickets.

6.2.2. Giving away lottery tickets without charge.

6.2.3. Giving gifts in the form of physical goods, cash, or shopping vouchers, service usage vouchers to allow customers to enjoy certain benefits.

6.2.4. Increasing the value of prizes beyond the participation rules and prize payout ratios prescribed by the State.

6.2.5. Selling lottery tickets with attached participation in prize draws.

6.2.6. Organizing regular customer programs where rewards to customers are based on the quantity or value of lottery tickets purchased.

6.2.7. Other promotional forms.

7. Procedures for Issuing Certificates of Eligibility for Lottery Business Operations

7.1. Authority to Issue Certificates of Eligibility for Lottery Business Operations

7.1.1. The Ministry of Finance is the state agency responsible for issuing lottery business qualification certificates to Lottery Savings Companies.

7.1.2. Only Lottery Savings Companies that have been issued a lottery business qualification certificate may organize lottery business activities.

7.2. Contents of the lottery business qualification certificate

The lottery business qualification certificate includes the following main contents:

7.2.1. Name and address of the enterprise.

7.2.2. Legal representative of the enterprise.

7.2.3. Types of products permitted to be sold.

7.2.4. Distribution methods for products.

7.2.5. Business territory for lottery sales.

7.2.6. Validity period of the lottery business qualification certificate.

7.2.7. Regulations on compliance with management systems and tax obligations in lottery business operations.

7.3. Documents for applying for a lottery business qualification certificate

The application package for a lottery business qualification certificate includes:

7.3.1. A request for issuance of a lottery business qualification certificate from the Lottery Savings Company, specifying the type of product requested to be allowed to sell.

7.3.2. Approval opinions of the People's Committees of provinces and cities regarding the types of products proposed to be sold.

7.3.3. Business operation plan of the Lottery Savings Company.

7.3.4. Decision on establishment of the enterprise; Decision on conversion from a state-owned company to a limited liability company with one member of the People's Committee of provinces and centrally-administered cities (copy).

7.3.5. Business registration certificate issued by the Provincial Department of Planning and Investment (copy).

7.3.6. Charter of the Lottery Savings Company along with the approval decision of the owner's representative (copy).

7.3.7. Most recent audited financial report of the Lottery Savings Company.

7.4. Procedures for issuing a lottery business qualification certificate

7.4.1. The Lottery Savings Company shall be responsible for the accuracy and truthfulness of the application package for a lottery business qualification certificate.

7.4.2. The time limit for issuing a lottery business qualification certificate is thirty days from the date the Ministry of Finance receives a complete and valid application package as prescribed. In cases where issuance is refused (in part or in full), the Ministry of Finance will issue a written notice clearly stating the reasons for refusal.

7.5. Amending and supplementing the lottery business qualification certificate

7.5.1. The Lottery Savings Company can only conduct lottery business activities within the scope specified in the issued lottery business qualification certificate. If changes or supplements are required, procedures must be followed to amend or supplement the lottery business qualification certificate.

7.5.2. Documents for amending and supplementing the lottery business qualification certificate include:

a) A request for amendment and supplementation of the lottery business qualification certificate from the Lottery Savings Company.

b) Opinions of the People's Committees of centrally-administered cities regarding the amendment of the lottery business qualification certificate.

c) Business organization plan of the Lottery Savings Company after amending and supplementing the lottery business qualification certificate.

7.5.3. Within thirty days from the date of receiving a complete and valid application package, the Ministry of Finance will issue a written notification regarding the approval of the amendment and supplementation of the lottery business qualification certificate. In case of refusal, the Ministry of Finance will issue a written notice clearly stating the reasons for refusal.

8. Handling violations in lottery business activities

8.1. Violations in lottery business activities, depending on the nature and degree of violation, will be subject to administrative penalties or criminal prosecution according to the provisions of the law.

8.2. Administrative penalty handling in lottery business activities shall be carried out in accordance with the Administrative Violation Handling Ordinance and relevant legal provisions.

III. IMPLEMENTATION

1. This Circular takes effect fifteen days from the date of publication in the Official Gazette.

Abolish the regulations on managing lottery business activities as listed in the attached list of documents of this Circular.

2. For Lottery Savings Companies currently issuing lottery types with denominations lower than the stipulated denomination, the adjustment of denominations according to this Circular shall take effect from January 1, 2008.

3. Within twelve months from March 30, 2007 (the date the Government Decree No. 30/2007/NĐ-CP dated March 1, 2007 took effect), Lottery Savings Companies must complete the procedures to obtain a lottery business qualification certificate from the Ministry of Finance in accordance with this Circular.

The Bac Kan Department of Finance shall apply the provisions of this Circular in organizing lottery business activities of the Lottery Savings Board under the Department of Finance.

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