Decision No. 84/2007/QD-BTC of the Ministry of Finance amends and supplements the Financial Management Regulations for Business Operations of Prize Games. This document stipulates accounting, taxation, operating conditions, and machine importation for business establishments conducting prize game operations.
적용 범위
Business establishments conducting prize game operations
핵심 사항
- Business establishments must separately account for revenue, expenses, and income from the operation of electronic prize games (Article 6).
- Business establishments must comply with current regulations on value-added tax, special consumption tax, and corporate income tax (Article 8).
- Business establishments may only purchase gaming machines and commence business operations upon meeting all conditions such as obtaining an investment permit, completing major investment projects, and establishing Game Rules (Article 15).
- The quantity and types of gaming machines must adhere to specific provisions (Article 16).
- Violations of tax, financial, quantity, and type regulations will be handled according to the provisions (Article 17, Article 19).
🌐 이 문서의 사회적 영향
- Positive impact: Ensures strict management of prize game business operations, preventing abuse and violations of the law.
- Negative impact: May increase costs for business establishments due to compliance with numerous specific regulations.
❓ 자주 묻는 질문
What must business establishments conducting prize game operations undertake?
Business establishments must separately account for revenue, expenses, and income from the operation of electronic prize games (Article 6). They must also comply with tax regulations, quantity, and type of machines (Articles 8, 16, 17).
What conditions must business establishments meet to operate?
Business establishments must have obtained an investment permit or Investment Certificate or Business Registration Certificate (Article 15). They must also complete major investment projects and establish Game Rules.
How can business establishments import gaming machines?
After meeting all conditions, business establishments shall import machines in accordance with current laws on importation (Article 17).
How will violations be addressed?
Violations of tax, financial, quantity, and type regulations will be handled according to the provisions (Article 19). Business operations of prize games may be suspended, and the Investment Permit or Business Registration Certificate may be revoked.
When does this decision take effect?
This decision takes effect fifteen days after its publication in the Official Gazette, except for the provisions in Clause 2, Article 1 of this Decision which apply from January 1, 2008 (Article 2).
전문
Pursuant to …;
Regarding the issuance of Financial Management Regulations for Gaming Activities with Prizes
______________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 108/2006/NĐ-CP dated September 22, 2006 of the Government detailing and guiding the implementation of certain Articles of the Investment Law;
Pursuant to Decree No. 24/2007/NĐ-CP dated February 14, 2007 of the Government detailing the implementation of the Corporate Income Tax Law; Decree No. 149/2003/NĐ-CP dated December 4, 2003 of the Government detailing the implementation of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law; Decree No. 158/2003/NĐ-CP dated December 10, 2003 of the Government detailing the implementation of the Value Added Tax Law and the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law; and Decree No. 148/2004/NĐ-CP dated July 23, 2004 of the Government amending and supplementing certain provisions of Decree No. 158/2003/NĐ-CP;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 32/2003/QĐ-TTg dated February 27, 2003 of the Prime Minister promulgating the Regulations on Gaming Activities with Prizes for Foreigners;
At the proposal of the Director of the Department of Foreign Financial Affairs,
DECISION:
Article 1. Amend and supplement certain Articles of the Financial Management Regulations for Gaming Activities with Prizes issued together with Decision No. 91/2005/QĐ-BTC dated December 8, 2005 of the Minister of Finance as follows:
1. Amend and supplement Article 6 as follows:
"Article 6: Accounting for gaming establishments.
Gaming establishments permitted to operate gaming activities with prizes must separately account for revenue, expenses, and income from gaming activities with prizes."
2. Amend and supplement Article 8 as follows:
"1. Gaming establishments with prizes shall pay value added tax, special consumption tax, corporate income tax, and other taxes as prescribed by current regulations.
2. Gaming establishments that are currently implementing tax submission according to specific decisions of the Minister of Finance shall continue to follow the specific submission methods prescribed in those decisions."
3. Amend Article 15 as follows:
"Article 15: Conditions for conducting gaming activities with prizes.
Gaming establishments may only proceed with purchasing gaming machines and organizing gaming activities with prizes when they meet the following conditions:
a. Having been granted an Investment License or Investment Certificate or Business Registration Certificate for gaming activities with prizes by the competent authority;
b. Having completed the main investment items specified in the Investment License or Investment Certificate or Business Registration Certificate and completed the items of the entertainment venue with prizes;
c. Having established the Rules of Gaming Activities with Prizes, specifying in detail the scale, types of gaming machines, the control system for gaming machines, the organization method of each game, the payout ratio and method, types of invoices and vouchers, denominations and values of tokens and containers for tokens."
4. Amend Article 16 as follows:
"Article 16. Quantity and Types of Gaming Machines and Operating Conditions.
1. For gaming establishments with electronic games with prizes.
a. Regarding quantity: Gaming establishments with electronic games with prizes can only arrange the number of electronic gaming machines as follows:
- For tourist accommodation facilities rated 5 stars or higher: up to 100 machines - For tourist accommodation facilities rated 4 stars: up to 75 machines
- For tourist accommodation facilities rated 3 stars: up to 50 machinesb. Regarding types: Gaming establishments with electronic games with prizes can import and operate types of machines as specified in Appendix No. 1 attached to this Decision.
2. Operating Conditions
a. The types of machines must have complete documentation provided by the machine manufacturer confirming the specifics of the machine, such as: machine name, type of machine, technical specifications of the machine (operating principle, playing method, payout ratio, etc.).
b. Gaming machines must be inspected by the manufacturer or an independent organization with the function of inspecting gaming machines regarding quality, pre-installed programs in the machine, and other features of the machine.
3. For other gaming establishments with prizes
The number and types of gaming machines (including electronic gaming machines and other gaming machines): as specified in the Investment License or Investment Certificate or Business Registration Certificate."
5. Amending and supplementing Article 17 as follows:
"Article 17. On Importation of Machines and Conducting Business Operations
1. After completing the conditions stipulated in Article 15 of these Regulations, the business establishment shall carry out the importation of gaming machines with the quantity and types as specified in Article 16 of these Regulations.
2. The importation of gaming machines with prizes shall be carried out in accordance with current laws on importation."
6. Amend and supplement Clause 1 of Article 19 as follows:
"1. Violation of tax and financial regulations as prescribed by current laws.
2. Violation of the quantity and types of machines;
3. Violation of other provisions stipulated in these Regulations."
7. Amend and supplement Clause 2 of Article 20 as follows:
"Suspend the operation of gaming activities with prizes and consider revoking the Investment License or Business Registration Certificate when the business establishment reoffends."
Article 2. This Decision takes effect 15 days after its publication in the Official Gazette; however, the provisions in Clause 2, Article 1 of this Decision shall apply from January 1, 2008. Heads of units under the Ministry of Finance, Directors of Provincial Departments of Finance, and Directors of Provincial Tax Bureaus directly under the Central Government within their respective functions and authorities shall be responsible for implementing and organizing the implementation of this Decision. Business establishments and representatives of parties involved in permitted gaming business operations shall be responsible for implementing this Decision./.
DEPUTY MINISTER
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