Decree No. 86/2013/NĐ-CP stipulates the operation of electronic games with prizes for foreigners.

DECREE

On foreigner-oriented electronic gaming machines with rewards

Pursuant to the Law on the Organization of the Government dated December 25, 2001;

Pursuant to the Enterprise Law dated November 29, 2005;

Pursuant to the Investment Law dated November 29, 2005;

Pursuant to the Law on Handling Administrative Violations dated June 20, 2012;

Implementing Circular No. 257/UBTVQH13-TCNS dated October 27, 2012 of the Standing Committee of the National Assembly on issuing the Decree on operating foreigner-oriented electronic gaming machines with rewards;

At the proposal of the Minister of Finance,

The Government promulgates the Decree on operating foreigner-oriented electronic gaming machines with rewards.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

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.

This Decree stipulates the operation, management of business activities, and administrative penalties for violations in operating foreigner-oriented electronic gaming machines with rewards within the territory of the Socialist Republic of Vietnam.

2. Scope of application

a) Enterprises operating foreigner-oriented electronic gaming machines with rewards;

b) Subjects permitted to play and those permitted to enter and exit foreigner-oriented electronic gaming machine reward business premises;

c) State management agencies with functions related to granting permits, managing, supervising, inspecting, auditing, and imposing administrative penalties for violations in operating foreigner-oriented electronic gaming machines with rewards;

d) Other organizations and individuals related to the business operations of foreigner-oriented electronic gaming machines with rewards.

Article 2. Interpretation of Terms

In this Decree, the following terms shall be understood as follows:

1. "Electronic gaming machine with rewards" refers to chance games organized on electronic gaming machines with rewards where players pay money to participate and have the possibility of winning rewards in cash.

2. "Operating foreigner-oriented electronic gaming machines with rewards" means a conditional business activity licensed by competent state management agencies to operate reward games on electronic gaming machines with rewards.

3. "Electronic gaming machine with rewards" is a specialized electronic device permitted for business under this Decree to conduct pre-installed reward games. The game process occurs entirely automatically between the player and the machine.

4. "Slot machine" is an electronic gaming machine with rewards featuring three or more reels on the screen to randomly determine win or reward outcomes stopping after each spin with a fixed payout ratio pre-installed in the machine.

5. "Business premises for electronic gaming machines with rewards" (hereinafter referred to as Business Premises) is a room or several rooms at a location licensed by competent state management agencies to operate electronic gaming machines with rewards as stipulated in this Decree.

6. "Player" refers to individuals belonging to the category permitted to play types of electronic gaming machines with rewards at business premises for electronic gaming machines with rewards as specified in Article 9 of this Decree.

7. "Payout ratio" is the average percentage payout rate for slot machine players over a period of time or a set number of spins designed and fixed by the manufacturer in the slot machine or the win rate relative to the value of bets placed by players for other types of electronic gaming machines with rewards as specified in the rules of the game.

8. "License Certificate for Operating Conditions" is the License Certificate for Operating Conditions for Electronic Gaming Machines with Rewards issued by the Ministry of Finance to enterprises operating electronic gaming machines with rewards as stipulated in this Decree.

9. "Agreed currency" is tokens, cards used instead of money to organize types of electronic gaming machines with rewards and only have value for use within business premises.

Article 3. Principles for Operating Electronic Game Businesses with Prizes

1. Operating electronic games with prizes is a conditional business activity subject to strict supervision by competent state management agencies to ensure compliance with legal regulations.

2. Operating electronic games with prizes must be linked to the main business activities of enterprises to promote tourism development and must ensure public security, order, and social safety.

3. The organization and participation in electronic games with prizes must ensure transparency, objectivity, honesty, and protection of the rights and interests of all participants.

4. Organizations and individuals involved in organizing and participating in electronic games with prizes must comply fully with the provisions of this Decree and other relevant legal regulations.

Article 8. Prohibited acts

3. Repairing, erasing, renting, lending, transferring the Business Condition Compliance Certificate.

4. Operating electronic games with prizes during the period when the right to use the Business Condition Compliance Certificate has been revoked or business operations have been temporarily suspended according to the decision of the competent state management agency.

5. Permitting individuals not specified in Article 11 of this Decree to enter the business location under any form or pretext.

6. Organizing direct betting between players based on the results of electronic games with prizes at the business location.

7. Fraud during the organization and participation in electronic games with prizes at the business location.

8. Engaging in actions that affect public security, order, and social safety at the business location as stipulated by law.

9. Illegally transferring, renting, or lending the location for organizing electronic game business activities.

10. Organizing and providing illegal electronic game services with prizes through computer networks, telecommunications networks, or the Internet.

11. Exploiting electronic game business activities for smuggling, transporting foreign currency, gold, precious stones, precious metals, and money laundering.

12. Confirming fictitious prize amounts, confirming inaccurately or beyond authority, or causing difficulties for players when confirming without justifiable reasons.

13. Other prohibited acts as prescribed by law.

Chapter II

ORGANIZING ELECTRONIC GAME BUSINESS ACTIVITIES WITH PRIZES

Article 5. Business Location

2. The business location must be isolated from other business activity areas of the enterprise and must meet the following conditions:

a) Having separate entrances and exits;

b) Equipped with electronic devices and surveillance cameras to monitor all activities within the business location continuously (24/24). Images must be stored for a minimum period of 15 to 30 days from the date of recording, depending on the location within the business location. In necessary cases, storage time may be extended further upon request of the competent state management agency;

c) Having security personnel equipped with sufficient protective equipment, fire prevention and extinguishing facilities, escape routes, ensuring security and safety in accordance with relevant laws;

d) Displaying complete rules of entry and exit in Vietnamese, English, and other foreign languages (if applicable) in easily visible positions at the entrance and exit of the business location.

1. The time during which the enterprise is permitted to organize business operations is all days of the year, except for days when business operations are not allowed according to the decision of the competent state management agency.

2. The enterprise has the right to temporarily suspend business operations based on management needs. At least fifteen (15) working days before the suspension date, the enterprise must notify in writing the business registration authority, Department of Finance, Department of Culture, Sports and Tourism, and the local Tax Bureau. The notification content must clearly specify the suspension date, reason for suspension, and the expected time to resume business operations. In case there is a change regarding the resumption date, the enterprise must notify these agencies again in writing. The enterprise is responsible for posting the notice at the business location at least twenty-four (24) hours before the suspension date.

3. In cases where the state management agency requires a temporary suspension of business operations, the enterprise has the responsibility to inform players about the cessation date immediately after the state management agency announces the decision to require a temporary suspension of business operations.

Article 7. Quantity, Types, and Forms of Electronic Games with Prizes

1. The number of electronic game machines with prizes is specifically defined in the Certificate of Eligibility for Business Operations based on the total number of rooms in the accommodation facility, with a ratio of five (05) rooms allowing the enterprise to operate a maximum of one (01) electronic game machine with prizes.

2. Enterprises operating electronic games with prizes may conduct various types and forms of games on electronic game machines with prizes as prescribed by the Ministry of Finance.

Article 8. Game Rules

1. For all electronic games with prizes put into operation, enterprises must develop game rules that are consistent with the play method, payout ratio, and design of each type of machine, and submit them to the Ministry of Finance, Department of Finance, and the local Tax Bureau for monitoring. The game rules must comply with the law and include the following basic contents:

a) Description and explanation of the terms of the electronic game with prizes;

b) Images and instructions on how to use the functions of the machine;

c) Play method;

d) Payout ratio;

đ) Method of determining winnings;

e) Handling of abnormal issues;

g) Other contents as required by management.

2. Enterprises must post and distribute brochures publicly displaying the game rules at the business location.

3. When changing any content of the game rules, within five (05) working days from the date of changing the content of the game rules, the enterprise must resubmit in writing the modified, supplemented, or replaced game rules to the Ministry of Finance, Department of Finance, and the local Tax Bureau, along with a document specifying the modified, supplemented, or replaced clauses and the reasons for such changes. Simultaneously, the enterprise must publicly post the modified, supplemented, or replaced game rules at the business location.

4. In cases where the state management agency discovers unclear, invalid, or non-compliant contents in the game rules, within five (05) working days from the date the Ministry of Finance sends a letter requesting or guiding the modification of the game rules, the enterprise must modify the game rules to comply with the law and submit them to the Ministry of Finance, Department of Finance, and the local Tax Bureau for monitoring.

Article 9. Subjects permitted to play at business locations

1. Foreigners and Vietnamese residing abroad holding foreign passports issued by competent authorities of foreign countries, valid travel documents, and legally entering Vietnam.

2. The subjects specified in Clause 1 of this Article must be persons with full capacity for civil acts under Vietnamese law and voluntarily comply with the Rules of the Game and regulations stipulated in this Decree.

Article 10. Rights and Obligations of Players

1. Players have the following rights:

a) To be confirmed by the enterprise and receive full winnings when winning;

b) To receive winnings in foreign currency and transfer or take winnings out of the country according to Vietnamese laws on foreign exchange management and guidelines from the State Bank of Vietnam;

c) To request the enterprise to keep secret information about winning and receiving winnings;

d) To lodge complaints and lawsuits against the enterprise regarding the results of winnings; report fraudulent acts and violations of this Decree and relevant laws;

đ) To enjoy other legitimate benefits as stipulated in the Rules of the Game published by the enterprise.

2. Players have the following obligations:

a) Must carry documents to prove they belong to the category of persons permitted to play as stipulated in Article 9 of this Decree;

b) Have the responsibility to comply with the Rules of the Game, internal regulations, and related internal management rules of the enterprise, fulfill all tax obligations to the state as prescribed by law;

c) Shall not use the results of electronic games with prizes at business locations to directly bet among themselves;

d) Shall not cause disruption to public security, order, and social safety at business locations;

đ) Strictly comply with other relevant laws.

Article 11. Subjects Permitted to Enter and Exit Business Locations

1. The subjects permitted to play as stipulated in Article 9 of this Decree.

2. Enterprise employees and workers permitted to enter and exit business locations to work as assigned by the enterprise. The enterprise must establish and publish an updated list of employees and workers permitted to enter and exit for work at business locations.

3. Officials and civil servants of state management agencies authorized to perform inspection and supervision tasks on enterprises as prescribed by law.

4. Individuals mentioned in Clauses 2 and 3 of this Article may only enter business locations to perform assigned tasks and are strictly prohibited from participating in electronic games with prizes.

5. Enterprises must maintain records or issue electronic cards to control all subjects entering and exiting business locations, and these records and electronic information must be stored according to regulations and meet requirements for inspection and supervision by state management agencies.

Article 12. Management of Prescribed Currency

1. Each enterprise's prescribed currency must have distinct marks or symbols for identification and must meet all technical conditions established by state management agencies. The denomination of prescribed currency can be denominated in Vietnamese Dong or a convertible foreign currency. The conversion of prescribed currency denomination to foreign currency shall be carried out according to guidelines from the State Bank of Vietnam. Enterprises are not allowed to use prescribed currency from other enterprises for business operations.

2. Enterprises must strictly manage prescribed currency according to the guidance of the Ministry of Finance to serve as a basis for determining enterprise revenue and must register their design, quantity, and type with the Department of Finance and local tax authority for monitoring and management.

3. In case of changes in design, quantity, or type of prescribed currency, within five (05) working days from the date of such changes, enterprises must re-register with the Department of Finance and the local tax authority.

Article 13. Management of gaming equipment

1. Gaming machines with prizes used in business premises must be consistent with the quantity, types, and forms of gaming machines with prizes that the enterprise is permitted to operate and must fully meet technical conditions as stipulated in this Decree.

3. Enterprises must maintain a record of gaming machines with prizes, including the following basic contents:

a) Quantity, types, and forms of gaming machines with prizes;

b) Name of manufacturer;

c) Origin, model code (serial number) of the machine;

d) Year of production;

d) Year of expiration of use (if applicable);

e) Software installed in gaming machines with prizes;

g) Date of purchase;

h) Date of re-export or destruction;

i) Value of the machine;

k) Certificate of inspection number and name of the inspection organization.

Article 14. Purchase, Re-export, and Destruction of Prescribed Currency and Gaming Equipment

2. Enterprises may only purchase up to the number of gaming machines with prizes permitted and in compliance with the technical conditions established by the competent state management agency.

3. The Ministry of Finance shall provide detailed guidance on the objects and cases eligible to purchase, management, and use of spare parts of gaming machines with prizes for replacement when necessary, with the quantity of spare parts not exceeding ten percent of the total number of gaming machines with prizes permitted for operation.

4. Within thirty (30) days, enterprises must carry out the re-export or destruction of prescribed currency and gaming machines with prizes in the following situations:

a) The enterprise voluntarily ceases its business operations, dissolves, goes bankrupt, or has its Business License revoked;

b) Gaming machines with prizes and prescribed currency have expired according to the manufacturer's regulations or are damaged beyond repair or cannot be restored to normal operation;

c) Gaming machines with prizes and prescribed currency are no longer used in business operations due to being unsuitable for the enterprise's business needs or the enterprise requires updating or replacing them to suit current business operations.

5. The destruction of gaming machines with prizes and prescribed currency must be witnessed and confirmed in writing by representatives of the Department of Finance, Department of Culture, Sports and Tourism, and the tax authority directly managing the enterprise. Re-export shall be carried out in accordance with current relevant laws.

Article 15. Internal Management Regulations and Internal Control

1. The enterprise must establish and promulgate internal management regulations at the business location. The internal management regulations must include the following basic contents:

a) Provisions on managing the business location, including: Opening and closing hours; controlling entry and exit of individuals; measures to maintain security, public order, and social safety;

b) Provisions on managing employees working at the business location, including: Working conditions and management at the business location; responsibilities and obligations of each department and position;

c) Provisions on financial regulations and procedures for managing prescribed currency;

d) Provisions on procedures for managing, maintaining, and repairing electronic amusement machines with rewards and other gaming equipment;

đ) Provisions on methods for resolving relationships between players, between players and the enterprise, and between players and the enterprise's employees, including clear methods for handling disputes based on relevant legal provisions;

e) Other provisions consistent with Vietnamese laws to serve the enterprise's management work.

2. The enterprise must establish an internal control unit; specify its functions, tasks, and authorities in writing; and only organize the operation of electronic amusement games with rewards when these matters have been completed to ensure compliance with the internal management regulations, this Decree's provisions, and applicable laws within the enterprise.

3. The enterprise may only organize the operation of electronic amusement games with rewards after submitting the internal management regulations to the business registration authority, Department of Finance, Department of Culture, Sports and Tourism, Provincial Police, Central City Police, Local Tax Bureau where the enterprise operates, and the Ministry of Finance. In case of amendments, supplements, or replacements of the internal management regulations, the enterprise must submit updated versions to the aforementioned agencies within five (05) working days from the date of such changes.

Article 16. Internal Provisions on Anti-Money Laundering

1. The enterprise must establish and promulgate internal provisions on anti-money laundering in accordance with the Anti-Money Laundering Law and guiding documents.

2. The enterprise may only organize the operation of electronic amusement games with rewards after submitting the internal provisions on anti-money laundering to the business registration authority, Department of Finance, Department of Culture, Sports and Tourism, Provincial Police, Central City Police, Local Tax Bureau where the enterprise operates, the Ministry of Finance, and the State Bank of Vietnam. In case of amendments, supplements, or replacements of the internal provisions on anti-money laundering, the enterprise must submit updated versions to the aforementioned agencies within five (05) working days from the date of such changes.

Article 17. Management of Payment and Foreign Exchange

1. The enterprise may accept the use of Vietnamese Dong, foreign currency cash, and player credit cards to exchange for prescribed currency when participating in electronic amusement games with rewards. The enterprise's foreign currency receipts and payments shall be carried out after obtaining permission from the State Bank of Vietnam in accordance with the law on foreign exchange management.

2. The enterprise may collect foreign currency cash from the operation of electronic amusement games with rewards and use this foreign currency cash to pay winnings to players upon winning and other foreign exchange activities after obtaining permission from the State Bank of Vietnam.

Article 18. Rights and Obligations of Enterprises

1. An enterprise operating electronic games with prizes has the right to:

b) Refuse entry to any individual who does not belong to the permitted category to enter, stay, or play at the Business Location;

c) Require any person violating the Game Rules, internal regulations, and internal management rules announced by the enterprise to leave the Business Location;

d) Request all players to present identification documents to prove they belong to the permitted category to play at the Business Location;

đ) Enter into management lease contracts. The leasing and payment for management leasing shall be carried out in accordance with the provisions of the law and must not exceed the maximum level prescribed by the Ministry of Finance.

2. An enterprise operating electronic games with prizes has the obligation to:

a) Comply with the legal provisions on operating electronic games with prizes;

b) Arrange managers and operators at the Business Location in accordance with the list registered in the application dossier for issuance of the Business License. In case of changes, the enterprise is responsible for arranging managers and operators meeting the full requirements stipulated by the law and must notify in writing the Ministry of Finance, Provincial Department of Finance, and Local Tax Authority where the enterprise operates the business for monitoring purposes;

c) Organize game formats in accordance with the published Game Rules with players;

d) Pay full and timely prizes to players. Confirm prize money accurately if requested by the player;

đ) Resolve disputes and complaints of players in accordance with the Game Rules and legal provisions;

e) Fulfill all tax obligations and other legal provisions related during the course of business operations;

g) Implement measures to prevent and combat money laundering as prescribed by law;

h) Implement measures to ensure security, public order, and social safety as prescribed by law;

i) Maintain confidentiality about winning information at the request of the player, except for providing it to state management agencies upon request for inspection, audit, and supervision activities as prescribed by law;

k) Be directly responsible under Vietnamese law for all business activities involving electronic games with prizes.

Chapter III

CONDITIONS AND PROCEDURES FOR ISSUING BUSINESS LICENSES FOR ELECTRONIC GAMES WITH PRIZES

Article 19. Conditions for Issuing Business Licenses

2. Enterprises specified in Clause 1 of this Article must apply for a Business License before organizing the business of electronic games with prizes.

3. Conditions for issuing a Business License include:

a) The enterprise has a tourism accommodation facility that has been rated at least 5 stars or high-class by the competent state management agency in accordance with the Tourism Law and guiding documents;

b) There is a designated area to arrange the Business Location meeting all conditions stipulated in Article 5 of this Decree;

c) There is a manager and operator with good moral character; having a minimum educational qualification of bachelor's degree or higher; having at least three years of experience in managing the business of electronic games with prizes and not belonging to the prohibited category for establishing and managing enterprises as stipulated in the Enterprise Law, Government Decree No. 72/2009/NĐ-CP dated September 3, 2009, on conditions regarding security and public order for certain business sectors requiring conditions, and guiding documents replacing, amending, or supplementing (if any);

d) Meeting all conditions regarding security and public order for business sectors requiring conditions as stipulated in Government Decree No. 72/2009/NĐ-CP dated September 3, 2009, on conditions regarding security and public order for certain business sectors requiring conditions, and guiding documents replacing, amending, or supplementing (if any);

e) Having an effective business plan for electronic games with prizes ensuring maintenance of security, public order, and social safety as prescribed by law.

4. Each tourism accommodation facility can only be considered for issuance of one (01) Business License, and the Business License will only be issued to the enterprise named as the owner of the tourism accommodation facility.

Article 20. Application Documents for Issuing a Business Condition Certificate

The application documents for issuing a Business Condition Certificate shall include the following basic documents:

1. Application form for a Business Condition Certificate.

4. Documentation proving the number of guest rooms at the tourist accommodation facility that have been put into operation.

5. Layout diagram of the business points.

7. Certified copy of the Certificate of Security and Public Order Conditions for the tourist accommodation facility issued by the competent public security authority.

8. Draft Internal Management Regulations, organization of the Internal Control Department, internal regulations on preventing money laundering, and Rules of the Game.

9. Business plan, including main contents: Objectives, quantity, types, and forms of electronic amusement games with rewards, assessment of business effectiveness, projected foreign currency income and expenditure needs, security measures to ensure public order and social safety for the business points, and implementation plans.

Article 21. Procedure for Issuing a Business Condition Certificate

1. The enterprise submits one (01) set of application documents for a Business Condition Certificate to the Ministry of Finance for verification of completeness and validity of the documents. Within fifteen (15) days from the date of receipt of the documents, the Ministry of Finance will notify the enterprise about the completeness and validity of the documents and request additional documents if necessary, and then send six (06) sets of formal documents for review.

2. Within sixty (60) days from the date of receiving complete and valid documents, the Ministry of Finance will examine and issue the Business Condition Certificate. In case of refusal to issue the certificate, the Ministry of Finance will notify the enterprise in writing and specify the reasons for refusal.

3. Review procedure:

a) Within fifteen (15) days from the date of receipt of complete and valid documents, the Ministry of Finance sends the documents to relevant agencies for comments, including the Ministry of Public Security, the Ministry of Culture, Sports and Tourism, the Ministry of Planning and Investment, the State Bank of Vietnam, and the People's Committee of the province or centrally governed city where the enterprise applies for the operation of electronic amusement games with rewards (hereinafter referred to as the Provincial People's Committee).

b) Within fifteen (15) days from the date of receipt of all documents for comments, the agencies providing comments must submit their comments in writing to the Ministry of Finance and bear responsibility for the contents provided.

c) After receiving full comments from relevant agencies, the Ministry of Finance will compile the comments and decide on issuing or not issuing the Business Condition Certificate.

4. Content of Review

Based on the provisions of this Decree and other related laws, the Ministry of Finance and relevant agencies will review the documents according to the contents consistent with the conditions stipulated in Article 19 of this Decree.

Article 22. Business License for Operating Gaming with Rewards

1. The business license for operating gaming with rewards shall contain the following main contents:

a) Enterprise name;

b) Number and date of issuance of Investment Certificate or Enterprise Registration Certificate;

c) Legal representative of the enterprise;

d) Quantity and types of gaming machines with rewards;

đ) Place of operation and area where the sales point is located within the tourist accommodation facility;

e) Validity period;

g) Other contents as required by management.

2. The business license for operating gaming with rewards shall specify the permitted business duration (hereinafter referred to as the validity period) based on the enterprise's request but shall not exceed the validity period of the Investment Certificate or Enterprise Registration Certificate and shall not be more than ten (10) years from the effective date of the business license for operating gaming with rewards, except for cases stipulated in Article 51 of this Decree.

Article 23. Reissuing, Amending, and Extending the Business License for Operating Gaming with Rewards

1. Reissuing the Business License for Operating Gaming with Rewards

In case the business license for operating gaming with rewards of the enterprise is lost, misplaced, damaged due to natural disasters, fire, or other objective reasons, the enterprise must submit an application for reissue and clearly state the reason for requesting the reissue.

Within fifteen (15) working days from the date of receiving the enterprise's application, the Ministry of Finance shall reissue the business license for operating gaming with rewards for the enterprise, noting the reissue clearly. The number of the reissued business license for operating gaming with rewards shall be the same as that previously issued.

2. Amending the Business License for Operating Gaming with Rewards

In case the enterprise has a need to amend any content in the business license for operating gaming with rewards as prescribed in Clause 1 of Article 22 of this Decree, the enterprise must submit an amendment application and provide all required documents according to the guidelines of the Ministry of Finance.

Within thirty (30) working days from the date of receiving the complete and valid documents from the enterprise, the Ministry of Finance shall issue the amended business license for operating gaming with rewards for the enterprise, noting the amendment clearly.

3. Extending the Business License for Operating Gaming with Rewards

a) Enterprises holding a business license for operating gaming with rewards which have expired according to this Decree, if they wish to continue operating gaming with rewards, must apply for extension at least six (06) months before the expiration of the business license for operating gaming with rewards. The extension period shall be based on the enterprise's request but shall not exceed the validity period of the Investment Certificate or Enterprise Registration Certificate and shall not be more than ten (10) years from the date of extension of the business license for operating gaming with rewards.

b) Conditions for extending the business license for operating gaming with rewards include:

- The business license for operating gaming with rewards must still be valid for at least six (06) months prior to submitting the application for extension of the business license for operating gaming with rewards;

- Fulfilling all business conditions as prescribed in Points a, b, c, and d of Clause 3 of Article 19 of this Decree;

- Meeting all business conditions as concluded by the inspection agency during regular inspections as prescribed in Clause 3 of Article 33 of this Decree.

4. The Ministry of Finance shall provide detailed guidance on the dossier, procedures, and content for reviewing the reissuance, amendment, and extension of the business license for operating gaming with rewards.

Licensing fees for issuing, reissuing, adjusting, and extending the Business Condition Compliance Certificate shall be implemented in accordance with the provisions of the law on fees and charges as guided by the Ministry of Finance.

Article 25. Revocation of Business Registration Certificate

1. The Business Condition Compliance Certificate shall be revoked when one of the following situations occurs:

a) Within twelve (12) months from the date of issuance of the Business Condition Compliance Certificate, no business activities have been commenced;

b) Dissolution or bankruptcy as prescribed by law;

c) Revocation of the Investment Certificate or Enterprise Registration Certificate;

d) Failure to meet all business conditions as concluded by the inspection agency pursuant to Point a, Clause 3, Article 33 of this Decree;

đ) Violation of all regulations on organizing and operating electronic games with prizes as concluded by the inspection agency pursuant to Point b, Clause 3, Article 33 of this Decree.

2. The Business Condition Compliance Certificate will automatically become invalid and be revoked in cases specified in Points b and c, Clause 1 of this Article.

3. The Ministry of Finance shall issue a decision to revoke the Business Condition Compliance Certificate in cases specified in Points a, d, and đ, Clause 1 of this Article. This decision will be notified to the enterprise ten (10) working days prior to the revocation date.

4. The enterprise must immediately cease all operations of electronic games with prizes at the time the Business Condition Compliance Certificate is revoked.

5. The decision to revoke the Business Condition Compliance Certificate of the enterprise issued by the Ministry of Finance shall be published on mass media.

Chapter IV

INFORMATION, ADVERTISING, PROMOTION

Article 26. Provision of Information

1. Enterprises are responsible for posting complete rules for entry and exit at the entrance and publicly announcing complete game rules at the place of business.

2. Enterprises must provide complete and timely information and data related to the operation of electronic games with prizes as required by competent state management agencies.

3. Enterprises bear responsibility for the accuracy and truthfulness of the information they announce and provide.

Advertising of the operation of electronic games with prizes must be carried out in accordance with the provisions of the advertising law and other relevant laws.

Article 28. Discounts and Promotions

1. Enterprises are entitled to implement discount policies for players, with a maximum discount rate of two percent (2%) of the total value of the agreed currency purchased. When determining the taxable amount, it is calculated based on actual revenue, minus the discount amount.

2. The Ministry of Finance shall provide detailed guidance on the eligible recipients of discounts, discount rates, and methods for determining the taxable amount subject to reduction for each tax type as stipulated in Clause 1 of this Article.

3. In addition to the discount specified in Clause 1 of this Article, if enterprises use accommodation, dining, and transportation services as promotional incentives for players, these promotional expenses can only be accounted for as costs according to the current legal provisions on corporate income tax. The total cost used as the basis for determining the maximum promotional expense is the total deductible cost when calculating corporate income tax, excluding promotional expenses and prize payment costs. Furthermore, enterprises are not allowed to offer promotions to players through any other means.

4. When implementing promotional activities, enterprises must comply with the provisions of this Decree as well as relevant laws on promotions.

Chapter V

FINANCE, ACCOUNTING AND AUDITING

Article 29. Financial System and Taxation

1. The fiscal year of a business entity begins on January 1 and ends on December 31 of the Gregorian calendar year. In cases where a business entity requests to apply the fiscal year of its parent company, the fiscal year must be a full twelve months according to the Gregorian calendar, starting from the first day of the first month of the current quarter to the last day of the last month of the previous quarter of the following year, and must notify the financial authority. The first fiscal year of a newly established business entity shall be counted from the date of issuance of the permit to the end of the registered fiscal year.

2. A business entity shall not enjoy tax benefits for tax, fees, and charges directly related to purchasing electronic gaming machines with rewards and other taxes, fees, and charges arising from operating electronic gaming machines with rewards. Tax benefits for other investment and business activities shall be implemented in accordance with the current laws.

3. A business entity shall fulfill its tax obligations to the State in accordance with the current laws on taxation and the guidance of the Ministry of Finance.

4. The Ministry of Finance shall guide the financial management system and tax collection methods suitable for the specific nature of operating electronic gaming machines with rewards.

Article 30. Accounting System and Reporting

1. The accounting system and financial reporting of a business entity shall be carried out in accordance with the provisions of the law and the guidance of the Ministry of Finance.

2. A business entity shall separately account for revenues and expenses related to operating electronic gaming machines with rewards. In cases where revenues and expenses are associated with other business activities, the business entity shall allocate them in accordance with the guidance of the Ministry of Finance.

3. The operational reporting system of business entities shall be carried out in accordance with the regulations of the Ministry of Finance.

Article 31. Auditing and Publicizing Financial Reports

1. The financial reports of a business entity must be audited annually.

2. After the end of the fiscal year, the business entity shall publicize the financial report in accordance with the law.

Chapter VI

STATE MANAGEMENT, INSPECTION, AND AUDIT

Article 32. State Management of Operating Electronic Gaming Machines with Rewards

The Government shall uniformly manage state affairs regarding operating electronic gaming machines with rewards. Relevant Ministries and Provincial People's Committees under the Central Government shall assist the Government in performing the following tasks:

1. The Ministry of Finance is responsible before the Government for managing state affairs regarding operating electronic gaming machines with rewards, including:

a) Issuing and guiding the implementation of regulatory legal documents within the scope of its authority as prescribed by the law on operating electronic gaming machines with rewards;

b) Issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Operating Electronic Gaming Machines with Rewards in accordance with this Decree;

c) Issuing detailed lists of types and forms of electronic gaming machines with rewards;

đ) Inspecting, supervising, and handling violations of the law concerning operating electronic gaming machines with rewards in accordance with this Decree;

e) Performing other tasks as prescribed by law.

2. Ministry of Planning and Investment

a) Cooperating with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Operating in accordance with this Decree;

b) Cooperating with relevant Ministries, sectors, and localities in managing and supervising the operation of electronic gaming machines with rewards.

3. The Ministry of Public Security

a) Shall be responsible for security and public order management for foreigner-oriented electronic gaming machine operations in accordance with the law;

b) Shall take the lead in coordinating with relevant agencies, organizations, and individuals to combat money laundering crimes related to operating electronic gaming machines with rewards in accordance with the law;

c) Shall take the lead in coordinating with relevant agencies and organizations in combating illegal gambling activities and other violations of the law;

d) Shall cooperate with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Operating in accordance with this Decree;

đ) Shall cooperate with relevant Ministries, sectors, and localities in managing and supervising the operation of electronic gaming machines with rewards.

4. The Ministry of Culture, Sports and Tourism

a) Shall guide the management of content and images of electronic gaming machines with rewards in accordance with current regulations to ensure that such machines used in business points comply with Vietnamese customs, traditions, and aesthetic standards as prescribed by law;

b) Shall cooperate with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Operating in accordance with this Decree;

c) Shall cooperate with relevant Ministries, sectors, and localities in managing and supervising the operation of electronic gaming machines with rewards.

5. The Ministry of Information and Communications

a) Shall direct internet service providers, network infrastructure providers, online social networking service providers, and telecommunications enterprises to proactively block and refrain from providing electronic gaming machines with rewards through computer networks, telecommunications networks, and the Internet;

b) Shall coordinate with the Ministry of Public Security and relevant Ministries and sectors to prevent the provision of gambling services through computer networks, telecommunications networks, and the Internet from abroad into Vietnam.

6. The State Bank of Vietnam

a) Shall stipulate the documentation, procedures, and formalities for approving businesses to collect, pay foreign currency and other foreign exchange activities related to operating electronic gaming machines with rewards in accordance with the law on foreign exchange management;

b) Shall manage the collection and use of foreign currency by businesses operating electronic gaming machines with rewards in accordance with the law.

c) Cooperate with the Ministry of Finance in examining and providing opinions on the issuance, reissuance, adjustment, extension, and revocation of the Business Condition Certificate in accordance with this Decree;

d) Coordinate with relevant agencies, organizations, and individuals to implement measures to prevent and combat money laundering in the operation of electronic games with prizes in accordance with the law;

đ) Shall cooperate with relevant Ministries, sectors, and localities in managing and supervising the operation of electronic gaming machines with rewards.

7. The Ministry of Industry and Trade

Shall manage promotional activities of businesses operating electronic games with prizes in accordance with the law;

8. Provincial People's Committees

a) Cooperating with the Ministry of Finance in reviewing and providing opinions on issuing, reissuing, adjusting, extending, and revoking Certificates of Eligibility for Operating in accordance with this Decree;

b) Shall be responsible for managing, supervising, and inspecting to ensure that the operation of electronic games with prizes within their jurisdiction complies fully and correctly with the provisions of this Decree and the law;

d) Direct relevant agencies under their management to implement management, supervision, and inspection of the operation of electronic games with prizes within their jurisdiction to ensure continuous and regular implementation;

Article 33. Inspection and Audit

1. State administrative agencies' inspection and audit work shall be carried out regularly or at random. Random inspections shall only be conducted when enterprises show signs of violating the law, upon request for handling complaints and reports, preventing and combating corruption, or as assigned by the head of the state administrative agency with the appropriate authority;

2. Provincial People's Committees shall conduct annual regular inspections of enterprises' compliance with business conditions during the operation of electronic games with prizes. Regular inspections shall not exceed one (01) time per year for each enterprise;

3. The Ministry of Finance shall lead and coordinate with the Ministry of Planning and Investment, the Ministry of Public Security, the Ministry of Culture, Sports and Tourism, related ministries and sectors, and provincial people's committees where businesses operate to conduct regular inspections every three (03) years to assess the continued maintenance or revocation of the Business Condition Certificate of the business. The inspection content includes:

For businesses specified in Clause 1 Article 51 of this Decree, inspect compliance with all conditions stipulated in Points b, c, and d Clause 3 Article 19 of this Decree;

- Management of gaming machines and equipment, and virtual currency;

- Management of permitted players and persons entering and exiting the business premises;

- Compliance with internal management rules, internal control, financial regulations, and game rules; Foreign exchange management and compliance with internal regulations on preventing and combating money laundering;

- Compliance with laws on finance, accounting, and obligations to pay state budget revenues;

5. Inspection and audit of tax obligations fulfillment by enterprises shall be carried out in accordance with the law.

Article 34. Powers of State Management Agencies

In the course of performing management, inspection, and supervision tasks, state management agencies within their authority as prescribed in this Decree shall have the right to:

1. Access all rooms in the business premises.

2. Require enterprises and related individuals to provide documents, data, and information for the purpose of management, inspection, and supervision.

3. Require enterprises to temporarily suspend part or all of their operations of electronic games with prizes in the business premises if the competent state agency has sufficient grounds to believe that the enterprise is seriously violating laws and regulations, and notify in writing the issuing agency of the Business License so that they can jointly examine, coordinate inspections, and handle the matter according to the provisions.

Chapter VII

ADMINISTRATIVE PENALTIES FOR VIOLATIONS

Article 35. General Provisions on Administrative Sanctions

1. Organizations and individuals who violate the law, depending on the nature and degree of violation, will be subject to administrative sanctions or criminal liability as provided by law.

2. Acts of administrative violations concerning the operation of electronic games with prizes that do not constitute crimes and are stipulated in this Chapter shall be subject to administrative sanctions.

3. Organizations and individuals operating electronic games with prizes who commit administrative violations in other areas as prescribed in other legal documents shall be subject to administrative sanctions according to relevant legal provisions.

Article 36. Forms of Administrative Sanctions and Measures to Remedy Consequences

1. The forms of administrative sanctions in the operation of electronic games with prizes include:

a) Warning;

b) Fine: The maximum fine for administrative violations in the operation of electronic games with prizes is VND 100,000,000 for individuals and VND 200,000,000 for organizations;

c) Suspension of the right to use the Business License for electronic games with prizes for a certain period;

d) Confiscation of contraband items and means used to commit administrative violations;

đ) Deportation.

2. The forms of sanctions prescribed in Points a and b Clause 1 of this Article shall only be prescribed and applied as primary sanctions. The forms of sanctions prescribed in Points c, d, and đ Clause 1 of this Article shall be prescribed and applied as supplementary sanctions.

3. For each administrative violation, the violator may only be subject to one primary sanction; they may also be subject to one or more supplementary sanctions prescribed in Points c, d, and đ Clause 1 of this Article. Supplementary sanctions can only be applied concurrently with primary sanctions.

4. For each administrative violation, in addition to being subject to sanctions, the violator may also be subject to one or more remedial measures as follows:

a) Compel restoration to the original condition.

b) Compel re-exportation or destruction of gaming machines and equipment, and fictitious currency;

c) Compel correction of false, incomplete, or misleading reported information and data;

d) Compel return of the amount of administrative violation or recovery of funds improperly paid out or collected contrary to the law;

đ) Other remedial measures as specified from Article 37 to Article 48 of this Decree.

Article 37. Acts violating regulations on the dossier for issuing a Certificate of Eligibility for Operating Electronic Games with Prizes

1. A fine of from twenty million (20,000,000) dong to thirty million (30,000,000) dong shall be imposed on individuals who arbitrarily alter, erase documents in the application dossier for issuance, reissuance, adjustment, or extension of the Certificate of Eligibility for Operating. The penalty shall be doubled for organizations or units committing violations stipulated in this clause.

2. A fine of from forty million (40,000,000) dong to fifty million (50,000,000) dong shall be imposed on individuals who commit fraud or forge documents in the application dossier for issuance, reissuance, adjustment, or extension of the Certificate of Eligibility for Operating. The penalty shall be doubled for organizations or units committing violations stipulated in this clause.

3. Additional forms of punishment:

Seize altered, erased, fraudulent, or forged documents when such violations are discovered during the examination of the dossier for issuing the Certificate of Eligibility for Operating.

4. Apply remedial measures:

 Order to supplement documents in the dossier in accordance with the provisions of the law when such violations are discovered during the examination of the dossier for issuing the Certificate of Eligibility for Operating.

Article 38. Acts violating regulations on management and use of the Certificate of Eligibility for Operating

1. A fine of from ninety million (90,000,000) dong to one hundred million (100,000,000) dong shall be imposed on enterprises that erase or alter the Certificate of Eligibility for Operating.

2. A fine of from one hundred thirty million (130,000,000) dong to one hundred fifty million (150,000,000) dong shall be imposed on enterprises that lease, lend, or transfer the Certificate of Eligibility for Operating.

4. Additional penalties:

a) Suspension of the right to use the Certificate of Eligibility for Operating for three (03) months to six (06) months for administrative violations stipulated in Clause 1 of this Article;

b) Suspension of the right to use the Certificate of Eligibility for Operating for twenty-four (24) months for administrative violations stipulated in Clause 2 of this Article.

5. Measures to mitigate consequences:

Order to return all proceeds obtained from the implementation of the administrative violation.

Article 39. Acts violating regulations on Business Points, areas for arranging Business Points within tourist accommodation facilities

1. A fine of from ninety million (90,000,000) dong to one hundred million (100,000,000) dong shall be imposed on enterprises that arrange Business Points not meeting all conditions as prescribed by law.

3. Additional penalties:

a) Suspension of the right to use the Certificate of Eligibility for Operating for one (01) month to two (02) months for administrative violations stipulated in Clause 1 of this Article;

b) Suspension of the right to use the Certificate of Eligibility for Operating for three (03) months to six (06) months for administrative violations stipulated in Clause 2 of this Article.

Order to restore the arrangement of Business Points to meet all conditions as prescribed by law and at the location specified in the Certificate of Eligibility for Operating.

Article 40. Violations concerning the quantity, types, and forms of electronic games with prizes

1. A fine of from VND 130,000,000 to VND 150,000,000 shall be imposed on enterprises that organize business operations not in accordance with the prescribed types of machines and forms of electronic games with prizes under the law.

2. A fine of from VND 180,000,000 to VND 200,000,000 shall be imposed on enterprises that exceed the number of electronic game machines with prizes as prescribed.

3. Additional penalties:

a) The right to use the Certificate of Eligibility for Business Operations shall be revoked for three (03) months to six (06) months for the first violation.

b) The right to use the Certificate of Eligibility for Business Operations shall be revoked for twenty-four (24) months for repeated violations.

4. Apply remedial measures:

a) Forced to destroy or re-export machines of electronic games with prizes exceeding the prescribed number, not in accordance with the prescribed types of machines and forms of electronic games with prizes under the law;

b) Required to return all revenues obtained from the implementation of administrative violations.

Article 41. Violations concerning the construction, submission, and publication of Game Rules

1. A warning penalty shall be applied for the act of not publishing the Game Rules.

2. A fine of from VND 40,000,000 to VND 50,000,000 shall be imposed on enterprises that fail to submit the Game Rules to the competent state management agency as prescribed by this Decree.

3. A fine of from VND 90,000,000 to VND 100,000,000 shall be imposed on enterprises that fail to construct the Game Rules.

4. Additional penalties:

The right to use the Certificate of Eligibility for Business Operations shall be revoked for one (01) month to two (02) months for administrative violations stipulated in Clause 2 and Clause 3 of this Article.

5. Measures to mitigate consequences:

Required to construct, submit, and publish the Game Rules in accordance with the provisions of the law.

Article 42. Violations concerning the monitoring and managing of permitted players entering and exiting the business premises

1. A fine of from VND 90,000,000 to VND 100,000,000 shall be imposed on enterprises that fail to maintain a logbook or issue cards to control the entry and exit of players at the business premises.

2. A fine of from VND 180,000,000 to VND 200,000,000 shall be imposed on enterprises that allow players to enter and exit the business premises in violation of the law.

3. Additional penalties:

a) Suspension of the right to use the Certificate of Eligibility for Operating for one (01) month to two (02) months for administrative violations stipulated in Clause 1 of this Article;

b) The right to use the Certificate of Eligibility for Business Operations shall be revoked for six (06) months to twelve (12) months for the first administrative violation stipulated in Clause 2 of this Article.

c) The right to use the Certificate of Eligibility for Business Operations shall be revoked for twenty-four (24) months if there is a repeat offense for the violation stipulated in Clause 2 of this Article.

4. Apply remedial measures:

Required to comply strictly with the legal provisions concerning the monitoring and managing of permitted players entering and exiting the business premises.

Article 43. Violations concerning the obligations of players

1. A warning penalty shall be imposed on individuals who fail to fully comply with the Game Rules and internal regulations of the business premises published by the enterprise.

2. A fine of from VND 20,000,000 to VND 30,000,000 shall be imposed on individuals who cause disruption to public security, order, and social safety at the business premises.

3. A fine of from VND 90,000,000 to VND 100,000,000 shall be imposed on individuals who engage in fraudulent activities during participation in electronic games with prizes at the business premises. The penalty amount shall be doubled for organizations or units violating the acts stipulated in this Clause.

4. Additional penalties:

The right to use the Certificate of Eligibility for Business Operations shall be revoked for three (03) months for enterprises that violate the provisions stipulated in Clause 3 of this Article.

5. Measures to mitigate consequences:

Required to comply strictly with the legal provisions concerning the obligations of players.

Article 44. Violations concerning the management of prescribed currency

1. A fine of from forty million dong to fifty million dong shall be imposed on enterprises that use prescribed currency not meeting all technical requirements.

2. A fine of from sixty million dong to seventy million dong shall be imposed on enterprises that fail to register prescribed currency with state management agencies as prescribed.

3. A fine of from ninety million dong to one hundred million dong shall be imposed on enterprises that use another enterprise's prescribed currency or do not match the prescribed currency registered with state management agencies.

4. Additional penalties:

a) Seizure of all prescribed currency for violations stipulated in Clause 1 and Clause 3 of this Article;

b) Revocation of the Business Registration Certificate for one (01) month to two (02) months for administrative violations stipulated in Clause 2 of this Article.

5. Measures to mitigate consequences:

Compel compliance with legal provisions governing the management of prescribed currency.

Article 45. Violations concerning the management of gaming machines and equipment with prizes

1. A fine of from forty million dong to fifty million dong shall be imposed on enterprises that fail to maintain a record of gaming machines with prizes.

2. A fine of from sixty million dong to seventy million dong shall be imposed on enterprises that purchase backup equipment or manage backup equipment not in accordance with legal regulations.

4. Additional penalties:

a) Seizure of all gaming machines and equipment with prizes in violation of the provisions stipulated in Clause 2 and Clause 3 of this Article;

b) Revocation of the Business Registration Certificate for one (01) month to two (02) months for administrative violations stipulated in Clause 2 of this Article;

c) Revocation of the Business Registration Certificate for three (03) months to six (06) months for administrative violations stipulated in Clause 3 of this Article.

5. Measures to mitigate consequences:

Compel compliance with legal provisions governing the maintenance of records for violations stipulated in Clause 1 of this Article.

Article 46. Violations concerning internal control, managers, and operators

1. A fine of from forty million dong to fifty million dong shall be imposed on enterprises that fail to establish and promulgate internal management regulations in business operations.

2. A fine of from ninety million dong to one hundred million dong shall be imposed on enterprises that fail to establish an internal control department as prescribed by law.

3. A fine of from one hundred eighty million dong to two hundred million dong shall be imposed on enterprises that assign managers and operators who do not meet the required standards and conditions as prescribed by law.

4. Apply remedial measures:

Compel compliance with legal provisions governing internal control, managers, and operators.

Article 47. Violations concerning prize payouts and confirmation of winnings

1. A fine of from ten million dong to twenty million dong shall be imposed on enterprises that intentionally delay prize payouts to players without justifiable reasons.

2. A fine of from ninety million dong to one hundred million dong shall be imposed on enterprises that confirm winnings incorrectly regarding the winning player or the actual value of the winnings.

3. Apply remedial measures:

a) Compel the enterprise to pay out prizes to players according to the player's request and the rules of the game;

b) Compel the recovery of incorrect prize confirmation certificates.

Article 48. Violations concerning price reductions, promotions, and financial management regulations

1. A fine of from sixty million (60,000,000) dong to seventy million (70,000,000) dong shall be imposed on enterprises that violate financial management regulations established by competent state management agencies.

2. A fine of from ninety million (90,000,000) dong to one hundred million (100,000,000) dong shall be imposed on enterprises that violate price reduction and promotion regulations stipulated in this Decree.

3. Additional forms of punishment:

The business operation license shall be revoked for a period of one (01) month to two (02) months for violations of the provisions set forth in Clause 2 of this Article.

4. Apply remedial measures:

a) Compel the recovery of all non-compliant promotional expenditure as prescribed by law;

b) Compel compliance with legal provisions regarding violations of financial management regulations.

Article 49. Administrative Sanctioning Authority

1. Financial Inspectors at all levels while performing their duties have the right:

a) To issue warnings;

b) Apply remedial measures as provided for at Point a and Point b, Clause 4, Article 36 of this Decree.

2. The Director of the Department of Finance's Inspectorate and equivalent positions shall have the authority to perform specialized inspection functions and may:

a) To issue warnings;

b) To impose fines up to VND 50,000,000;

c) Confiscate objects and means used for administrative violations with a value not exceeding the amount of fine prescribed in Point b of this Clause;

d) Apply remedial measures as provided for in Clause 4, Article 36 of this Decree.

3. The Head of the specialized inspection team of the Ministry of Finance has the authority to:

a) To issue warnings;

b) Impose fines up to one hundred forty million (140,000,000) dong;

c) Confiscate objects and means used for administrative violations with a value not exceeding the amount of fine prescribed in Point b of this Clause;

d) Apply remedial measures as provided for in Clause 4, Article 36 of this Decree.

4. The Director of the Ministry of Finance's Inspectorate has the authority to:

a) To issue warnings;

b) Impose fines up to two hundred million (200,000,000) dong;

c) Revoke the right to use the business operation license for a specified period as provided for in this Decree;

d) Confiscate objects and means used to commit administrative violations;

đ) Apply remedial measures as provided for in Clause 4, Article 36 of this Decree.

5. The Chairpersons of People's Committees at various levels within their respective jurisdictions as prescribed by laws on administrative violation handling have the authority to impose administrative sanctions on violations in the operation of electronic games with rewards as stipulated in this Decree.

6. In addition to those authorized to impose sanctions under Clauses 1, 2, 3, 4, and 5 of this Article, other authorities authorized to impose administrative sanctions according to laws on administrative violation handling, within the scope of their assigned functions and tasks, upon discovering administrative violations as prescribed in this Decree within their areas of management, shall have the authority to impose administrative sanctions.

Article 50. Procedures for Imposing Sanctions and Other Matters

1. Principles for imposing sanctions, statute of limitations for imposing sanctions, time limit considered as not having been administratively sanctioned, procedures for imposing sanctions, enforcement of sanction decisions, and coercive enforcement of administrative sanction decisions shall be carried out in accordance with the Law on Handling Administrative Violations and guiding documents.

2. Appeals, complaints, and resolution of appeals and complaints against administrative sanction decisions related to the operation of electronic games with rewards shall be handled in accordance with laws on appeals and complaints.

Chapter VIII

IMPLEMENTING PROVISIONS

Article 51. Transitional Provisions

Within twelve (12) months from the date this Decree takes effect, enterprises that have already obtained Investment Certificates or Business Registration Certificates, including operations involving the business of electronic games with rewards before this Decree takes effect, must complete procedures to obtain Business Operation Licenses in accordance with the provisions of Clauses 1 and 2 of this Article. Beyond this period (twelve (12) months), if enterprises do not complete procedures to obtain Business Operation Licenses, they must cease operations of electronic games with rewards.

1. For enterprises currently organizing the business of electronic games with rewards:

- Having an Investment Certificate or Business Registration Certificate still valid, which specifies permission to operate electronic games with rewards;

- Meeting all conditions prescribed at Points b, c, d, đ, and e, Clause 3, Article 19 of this Decree.

- If the Investment Certificate or Business Registration Certificate specifically stipulates the number of electronic game machines with rewards, the enterprise is permitted to continue operating with the number of electronic game machines with rewards specified in the Investment Certificate or Business Registration Certificate;

- If the Investment Certificate or Business Registration Certificate does not specifically stipulate the number of electronic game machines with rewards, the enterprise can operate a number of electronic game machines with rewards that does not exceed the number specified in Article 7 of this Decree.

- Enterprises with Investment Certificates or Business Registration Certificates specifying a specific operating period shall have a maximum validity period for the Business Operation License for electronic games with rewards equal to the remaining operating period specified in the Investment Certificate or Business Registration Certificate. The remaining operating period of the Investment Certificate or Business Registration Certificate is determined based on the Investment Certificate or Business Registration Certificate issued or adjusted at the nearest time point prior to December 31, 2012. During the course of business operations, enterprises must comply with the regulations on operating and managing the business of electronic games with rewards as stipulated in this Decree;

- If the Investment Certificate or Business Registration Certificate does not specify a specific operating period, the validity period of the Business Operation License for electronic games with rewards shall be implemented in accordance with the provisions of Article 22 of this Decree.

2. For enterprises that have not organized the business of electronic games with rewards:

Article 52. Implementation Provisions

1. This Decree takes effect from October 1, 2013.

2. Repeal Decision No. 32/2003/QĐ-TTg dated February 27, 2003 of the Government Chairman on the regulations for operating foreigner-oriented electronic gaming businesses and previous provisions that conflict with the provisions of this Decree.

3. The Minister of Finance shall take the lead and coordinate with relevant ministries and sectors to guide the implementation of this Decree.

4. The ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, chairmen of provincial people's committees under central cities, and related organizations and individuals are responsible for implementing this Decree./.

SIGNATURE OF THE GOVERNMENT

PRIME MINISTER

(Signed)

 

Nguyen Tan Dung