Circular No. 73/2004/TT-BTC amends Circular No. 117/2002/TT-BTC on guiding the implementation of the financial management regime for Lottery Companies, stipulating the maximum commission expense for agents and the maximum expense for developing the agent network. The maximum commission expense for agents does not exceed 13% of total ticket sales revenue, while the maximum expense for developing the agent network is 2.5% of total ticket sales revenue.
适用范围
Lottery Companies
要点
- Lottery Companies → are stipulated to have a maximum commission expense for agents not exceeding 13% of total ticket sales revenue, and must deduct corporate income tax before paying agent commissions.
- Lottery Companies → apply the expense for supporting the development of the agent network according to the specific provisions at Point 2.8, Section II of the Circular, with a maximum rate of 2.5% of total ticket sales revenue.
- Lottery Companies → The Director shall establish and publicly issue the Regulation on expenses for developing the agent network suitable for each Company's business characteristics, register with the local financial management authority, and report to the Supervisory Board.
- Lottery Companies → make specific decisions regarding support levels for each agent based on the issued support decision.
- Lottery Companies → prepare payment vouchers for agents monthly, quarterly, and annually, detailing the amount of support paid to agents.
🌐 本文件的社会影响
- Positive impact: Helps enhance the business operations of Lottery Companies through encouraging the expansion of the agent network.
- Negative impact: May impose a cost burden on Lottery Companies, particularly when applying the maximum expense for developing the agent network at 2.5% of total ticket sales revenue.
❓ 常见问题
What is the maximum commission expense that Lottery Companies can pay to agents?
The maximum commission expense for agents does not exceed 13% of total ticket sales revenue.
What is the maximum rate for the expense of developing the agent network?
The maximum rate for the expense of developing the agent network is 2.5% of total ticket sales revenue.
Must Lottery Companies deduct corporate income tax before paying agent commissions?
Yes, Lottery Companies must deduct corporate income tax before paying agent commissions for lottery tickets.
What are the regulations on expenses for developing the agent network?
Expenses for developing the agent network include printing forms, ledgers, registers, equipment, transportation of tickets to remote locations from the company headquarters, meetings, partial risk support in consumption, and other necessary support for agents.
Must Lottery Companies register the Regulation on expenses for developing the agent network with the local financial management authority?
Yes, the Director of Lottery Companies must establish and publicly issue the Regulation on expenses for developing the agent network suitable for each Company's business characteristics, register with the local financial management authority, and report to the Supervisory Board.
全文
CIRCULAR
Amending Circular No. 117/2002/TT-BTC dated December 27, 2002 on guiding the implementation of financial management regulations for lottery companies.
Based on the Law on State-Owned Enterprises and the Law on Corporate Income Tax;
____________________________
Based on Decree No. 59/CP dated October 3, 1996 of the Government promulgating the "Regulations on Financial Management and Business Accounting for State-Owned Enterprises" and Decree No. 27/1999/NĐ-CP dated April 20, 1999 of the Government amending and supplementing certain articles of the aforementioned financial regulations;
To be consistent with the actual operation of lottery activities;
The Ministry of Finance guides the amendment of Circular No. 117/2002/TT-BTC dated December 27, 2003 on guiding the implementation of financial management regulations for lottery companies as follows:
1. Point 2.2, Section 2, Part II, which provides for commission expenses in Circular No. 117/2002/TT-BTC dated December 27, 2003, is amended as follows:
Commission expense for agents: This is the amount paid to agents who perform the task of selling lottery tickets for the Lottery Company.
The commission expense for agents shall be determined by each Lottery Company for each type of lottery and applied for specific periods and regions, but not exceeding 13% of total ticket sales revenue.
Each Lottery Company is responsible for withholding corporate income tax payable by agents subject to corporate income tax before paying commission for lottery ticket sales to such agents according to current regulations.
In addition to the above commission rate, depending on scale, region, nature, and business capacity, each Lottery Company may apply an amount for supporting the development of the agent network as specified in Point 2.8, Section II of this Circular.
2. Point 2.8, Section 2, Part II, which provides for expenses for developing the agent network in Circular No. 117/2002/TT-BTC dated December 27, 2003, is amended as follows:
Expenses for developing the agent network: This is the amount spent to encourage the expansion and development of the sales phase of the special lottery business.
Expenses for developing the lottery agent network include: printing costs for forms, books, ledgers, equipment, transportation of tickets to remote locations from the company headquarters, meetings, partial risk support in sales, and other necessary support for agents.
This expense is implemented based on the following principles:
The maximum rate of expenditure is set at 2.5% of the total ticket sales revenue of the Lottery Company.
Each Lottery Company bases the application of the above expenditure rate on the characteristics and business conditions of the unit.
The General Director of the Lottery Company establishes and publicly issues the Regulation on Agent Network Development Expenses in accordance with the business characteristics of each company. This regulation must be registered with the local financial management agency and reported to the Supervisory Board for management purposes. Based on the issued support regulations for agents, the General Director of the Lottery Company issues a specific decision on the level of support for each agent. Based on the Support Decision, the management department prepares payment vouchers for agents; monthly, quarterly, and annually, detailed lists of support payments to agents (attached model) are reported together with the company's financial reports.
The Director of the Lottery Construction Company shall establish and publicly promulgate the Regulation on Development Network Agent Expenses in accordance with the business characteristics of each Company. This Regulation on Development Network Agent Expenses must be registered with the local financial management authority and reported to the Supervisory Board for management purposes. Based on the issued regulations regarding agent support, the Director of the Lottery Construction Company shall issue specific decisions on the level of support for each agent. Based on the Support Decision, the management department shall prepare payment vouchers for agents; monthly, quarterly, and annually, detailed statements of support expenses for agents (according to the attached form) shall be reported together with the Company's financial reports.
This Circular takes effect fifteen days from the date of publication in the Official Gazette./.
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