Decree 86/2026/NĐ-CP Amending and Supplementing Certain Articles of Decree No. 121/2021/NĐ-CP dated December 27, 2021 on Operating Prize-Selling Electronic Games for Foreign Nationals

DECREE
Amending and Supplementing Certain Articles of Decree No. 121/2021/NĐ-CP
dated December 27, 2021 on Operating Prize-Based Electronic Games for Foreign Nationals
BASED ON THE ORGANIZATION OF THE GOVERNMENT LAW NO. 63/2025/QH15;

BASED ON THE INVESTMENT LAW NO. 61/2020/QH14, AMENDED AND SUPPLEMENTED BY LAWS NO. 90/2025/QH15;

BASED ON THE BUSINESS LAW NO. 59/2020/QH14, AMENDED AND SUPPLEMENTED BY LAWS NO. 76/2025/QH15;

BASED ON THE ADMINISTRATIVE VIOLATIONS PUNISHMENT LAW NO. 15/2012/QH13, AMENDED AND SUPPLEMENTED BY LAWS NO. 67/2020/QH14 AND LAWS NO. 88/2025/QH15;

BASED ON THE LAW AGAINST MONEY-LAUNDERING NO. 14/2022/QH15;

IN ACCORDANCE WITH THE MINISTER OF FINANCE'S RECOMMENDATION;

THE GOVERNMENT ISSUES THIS DECREE TO AMEND AND SUPPLEMENT CERTAIN ARTICLES OF DECREE NO. 121/2021/NĐ-CP DATED DECEMBER 27, 2021 ON OPERATING PRIZE-BASED ELECTRONIC GAMES FOR FOREIGN NATIONALS.

ARTICLE 1. Amend and Supplement Clause 3 and Clause 4 of Article 4

"3. Repairing, erasing, renting, lending, transferring a Business License for Operating Prize-Based Electronic Games, an Investment Registration Certificate or a Business Registration Certificate, or any document issued by a competent state agency authorizing the operation of prize-based electronic games.

4. Operating prize-based electronic games in the following circumstances:

a) During the period when the business license for operating prize-based electronic games is suspended with a time limit or during the period when the operation of prize-based electronic games is suspended with a time limit as decided by a competent state agency;

b) During the period when operations are temporarily suspended as decided by a competent state agency."

ARTICLE 6. Commencement and Duration of Operations

ARTICLE 2. Amend and Supplement Article 6

1. At least fifteen days before commencing business operations, the enterprise must notify in writing to the Ministry of Finance, provincial Department of Finance, provincial police, and provincial tax authority for monitoring and management.

2. The duration during which the enterprise is permitted to conduct business operations shall be all days of the year except those days when operation is prohibited as decided by a competent state agency.

In case the business license for operating prize-based electronic games is suspended with a time limit or the operation of prize-based electronic games is suspended with a time limit, or if a competent state agency requires temporary suspension of operations, upon receipt of the decision or request, the enterprise must immediately cease all business activities; and simultaneously notify at the point of business about the cessation date and reason for cessation.

3. The enterprise has the right to temporarily suspend its business operations as needed for management purposes. At least fifteen days before the temporary suspension, the enterprise must notify in writing to the state agency specified in Clause 1 hereof for monitoring and management. The content of the notification must specify: the date of temporary suspension, reason for temporary suspension, and projected resumption date. In case there is a change in the projected resumption date, the enterprise must renotify these agencies in writing. The enterprise must notify at the point of business about the temporary cessation.

4. During the period of suspension, the enterprise must monitor and record entry and exit areas of the business point using camera systems and store camera image data according to the provisions of paragraph 2, point b of this Decree for use in management, inspection, and supervision by competent state agencies."

Article 3. Amendment and Supplement to Point b of Clause 6, Article 11

"b) A register for monitoring purposes to control persons permitted to enter and exit the business point as provided in Clauses 2, 3, and 4 of this Article shall include the following basic contents:

Electronic card number (if applicable);

Full name and identification image (if an electronic card is issued);

Personal identification number or passport or other international travel document;

Position and job title assigned in Clause 1;

Working hours at the business point;

Other information relevant to controlling persons permitted to enter and exit the business point as required by the enterprise's management."

Article 4. Amendment and Supplement to Clause 4, Article 14

"4. Within a period of thirty days, the enterprise shall carry out the re-exportation or destruction of gaming machines with prizes, tokens, and game equipment in the following cases:

a) The enterprise voluntarily ceases operations, dissolves itself, is declared bankrupt by the court, has its investment registration certificate, business license, or operating permit revoked, or has its operation of prize-based electronic games terminated;

b) Gaming machines with prizes, tokens, and game equipment have exceeded their service life as specified by the manufacturer or are damaged beyond repair or cannot be restored to normal operation;

c) Gaming machines with prizes, tokens, and game equipment no longer require use;

d) As per the conclusion of an inspection, supervision body, or competent state authority;

e) The period for operating prize-based electronic games as specified in the investment registration certificate or operating permit has expired, except where the application for renewal of the prize-based electronic game operating permit is being processed."

Article 5. Amendment to Certain Clauses of Article 15

1. The name of Article 15 shall be amended as follows:

"Article 15. Internal Management and Control Regulations, and Dispute Resolution Mechanism for the Business Point"

2. Clause 3 is hereby added as follows:

"3. Dispute Resolution Mechanism for the Business Point

a) The enterprise shall establish a dispute resolution mechanism to address disputes arising between players and the enterprise during their participation in prize-based electronic games at the business point. The dispute resolution mechanism must include the following basic contents:

Principles of dispute handling;

Cases of disputes handled according to the dispute resolution mechanism

Responsibilities of the player and the enterprise regarding reporting, lodging complaints about cases where it is alleged that prize-based electronic games did not proceed as per the game rules, and requesting the enterprise to resolve such issues;

Conditions for the status under which complaints will be considered and resolved;

Dispute resolution process between players and enterprises including: Complaint file, complaint reception department, time frame for dispute resolution by the enterprise, and decision-making authority for resolving disputes;

Rights, obligations, and responsibilities of the player and the enterprise.

b) The enterprise shall publicly display the dispute resolution mechanism at the business point or distribute flyers to players.

c) In case the enterprise and the player fail to reach a settlement or disagree with the outcome of the dispute resolution, either party may proceed to file a lawsuit in court or choose arbitration proceedings as provided by law."

Article 6. Amendment to Clause 1 of Article 16

"1. Enterprises shall be responsible for establishing and promulgating internal regulations on anti-money laundering, countering the financing of terrorism, and countering the proliferation of weapons of mass destruction (hereinafter referred to as internal regulations on anti-money laundering) in accordance with the provisions of laws on anti-money laundering, counter-terrorism, non-proliferation of weapons of mass destruction, and any amendments or supplementary documents."

Article 7. Amendment to Certain Points of Clause 2 of Article 18

1. Amend point (d) as follows:

"(d) Resolving disputes and complaints from players in accordance with the Game Rules, Dispute Resolution Regulations, and provisions of laws;"

2. Amend point (g) as follows:

"(g) Implementing measures to prevent and combat money laundering, financing of terrorism, and proliferation of weapons of mass destruction in accordance with the provisions of laws;"

Article 8. Amendment and Supplement to Clause 1 of Article 19

"1. Conditions and standards for managing and operating a business point:

(a) Possess full civil capacity, not currently under criminal investigation or serving a prison sentence, nor prohibited from holding office or practicing in the field of electronic gaming entertainment by a court;

(b) Hold at least a university degree and have at least three years of experience managing and operating an electronic gaming entertainment business."

Article 9. Amendment to Certain Points of Clause 3 of Article 20

1. Amend point (a) as follows:

"(a) Enterprises shall have a tourist accommodation facility including hotel types (excluding floating hotels), resort villas, and resort apartments that are rated five stars by an authorized state agency in accordance with the provisions of the Tourism Law and relevant guiding documents;"

2. Amend point (d) as follows:

"(d) Possess a minimum registered capital and own funds totaling 500 billion Vietnamese dong; in the case where an enterprise applies for a Business License to operate at multiple tourist accommodation facilities, it must ensure that for each additional Business License applied for, its registered capital and own funds shall simultaneously increase by 500 billion Vietnamese dong from the minimum level. In the financial year immediately preceding the year when the enterprise submits the application for a Business License, the enterprise has made profits."

Article 10. Amendment to Clauses 8, 9, and 10 of Article 2

"8. Draft Game Rules, Internal Management Control Regulations, Dispute Resolution Regulations, internal regulations on anti-money laundering.

9. Business plan, including main contents: objectives, quantity, types, and forms of electronic gaming entertainment, security measures to ensure public order and social safety for the business point, and implementation plans.

10. List, brief resume of educational background and work experience, certified copies or copies with accompanying originals of documents proving that the person in charge of managing the business point meets the conditions and standards specified in Clause 1 of this Decree."

Article 11. Amendment to Article 22

"Article 22. Procedure for Issuing a Business License

1. Enterprises shall submit an application for issuance of a business license to the Ministry of Finance in one of the following forms:

(a) Submit directly to the Ministry of Finance;

(b) Through postal services;

(c) Through the Ministry of Finance's online service information system.

In case the application is incomplete or not compliant, within 10 working days from receipt of the application, the Ministry of Finance shall issue a written notice to the enterprise requesting additional or corrective submissions.

2. Within 90 days from receipt of a complete and compliant application, the Ministry of Finance shall examine and issue a business license. In case the issuance is refused, the Ministry of Finance shall provide a written response to the enterprise with reasons for refusal.

3. Procedure for reviewing the application:

(a) Within 10 working days from receipt of a complete and compliant application, the Ministry of Finance shall forward the application to relevant agencies including: Ministry of Public Security, Ministry of Culture, Sports and Tourism, State Bank of Vietnam, and People's Committees at provincial or municipal level (hereinafter referred to as provincial-level people's committees) where the enterprise requests to operate an electronic gaming entertainment business;

(b) Within 10 working days from receipt of a request from the Ministry of Finance, the relevant agency shall provide written feedback and be responsible for the content requested;

(c) After receiving full participation opinions from all relevant agencies, the Ministry of Finance shall compile these opinions and decide on issuance or non-issuance of the business license;

(d) Upon issuance of a business license by the Ministry of Finance, the enterprise shall be responsible for adjusting and supplementing its electronic gaming entertainment business operations in the security and order business license before commencing such operations. This adjustment must be reported to the registration authority through the national database on business registration according to relevant laws.

4. Contents of review

Based on the provisions of this Decree and other relevant legal provisions, the Ministry of Finance and relevant agencies shall review the application in accordance with contents suitable for the conditions specified in Article 20 of this Decree."

Article 12. Amendment and Supplement of Certain Points and Clauses of Article 24

1. Amend point b of clause 1 as follows:

"b) A business entity, after reorganization (split-up, spin-off, merger, consolidation, or change in corporate form) in accordance with the provisions of the Enterprise Law and meeting all the operating conditions stipulated at points a, b, and c of paragraph 3 of Article 20 of this Decree and having paid-in capital and owner's equity complying with the provisions of point d of paragraph 3 of Article 20 of this Decree. Within fifteen days from the completion of the reorganization procedures, the business entity must apply for a new Business Operation Eligibility Certificate."

2. Amend point b of clause 2 as follows:

"b) A business entity submits one set of application documents to obtain a new Business Operation Eligibility Certificate in accordance with the provisions of paragraph 1 of Article 22 of this Decree. Within ten working days from the receipt of the application, the Ministry of Finance shall issue a new Business Operation Eligibility Certificate to the business entity."

Article 13. Amendment and Supplement of Article 26

"Article 26. Extension of Business Operation Eligibility Certificate

1. Six months before the expiration of the Business Operation Eligibility Certificate, in case a business entity wishes to continue operating electronic game machines with prizes, it must submit an application for extension of the Business Operation Eligibility Certificate.

2. The conditions for extending the Business Operation Eligibility Certificate include:

a) Meeting all the operating conditions stipulated at points a, b, and c of paragraph 3 of Article 20 of this Decree;

b) Having paid-in capital and owner's equity complying with the provisions of point d of paragraph 3 of Article 20 of this Decree;

c) The business entity has not been subject to administrative penalties for violations of the Business Operation Eligibility Certificate or suspension of electronic game machine operations twice or more in the ten-year period prior to submitting the application for extension.

3. The application documents for extending the Business Operation Eligibility Certificate include the following materials:

a) An application form for extending the Business Operation Eligibility Certificate according to Form No. 03 specified in Appendix II attached hereto;

b) Financial statements and reports as required by paragraphs 3, 4, 5, 6, and 10 of Article 21 of this Decree;

c) Business plan, including the following main contents:

The business performance of electronic game machines with prizes in the three years preceding the submission of the application for extension, including: information about the operating point; quantity, type of machines, and actual types of electronic games operated; results of operation (revenue, expenses, profit, and payments to the state budget);

Projected business plan for electronic game machines with prizes in the future period, including: number, type of machines, and types of electronic games operated; projected operating results (revenue, expenses, profit, and payments to the state budget); measures to ensure security, public order, and social safety at the operating point; proposed extension time; implementation plan;

Compliance with legal provisions on the operation of electronic game machines with prizes and business commitments by the entity regarding compliance with relevant legal provisions for the operation of electronic game machines with prizes.

4. The process and procedures for extending the Business Operation Eligibility Certificate shall be carried out in accordance with the provisions of paragraphs 1, 2, and 3 of Article 22 of this Decree.

5. Content of the review

Based on the provisions of this Decree and other relevant legal provisions, the Ministry of Finance, together with relevant agencies as specified in paragraph 3 of Article 22 of this Decree, shall review the application according to appropriate contents related to the conditions stipulated at paragraph 2 of this article for consideration and decision-making regarding issuance of an extended Business Operation Eligibility Certificate to the business entity, specifying the number of extensions.

6. The extension period based on the request of the business entity but shall not exceed the duration of the investment registration certificate or the enterprise registration certificate, with a maximum of ten years from the date of issuance of the extended Business Operation Eligibility Certificate."

6. The extension period, upon the request of the enterprise but not exceeding the duration of the Investment Registration Certificate or Business Registration Certificate, and shall not exceed a maximum of 10 years from the date of the renewed Business License.

Article 14. Amendment of Certain Points and Clauses of Article 28

1. Amend points d and đ of clause 1 as follows:

"d) Not meeting all the business conditions for operating prize games as stipulated in point a of clause 2 of this Decree, according to the conclusion of the inspection or supervision authority;

đ) Seriously violating regulations on organizing operations for prize games as stipulated in the conclusion of the inspection or supervision authority;"

2. Supplement point h of clause 1 as follows:

"h) Organizing play for individuals who do not fall under the provisions of Article 9 of this Decree."

3. Amend clause 3 as follows:

"3. The Ministry of Finance shall issue a decision to revoke the Business License for those cases specified in points a, d, đ, e, g and h of clause 1 of this article."

Article 15. Amendment of Clause 3 of Article 29

"3. Within 45 days from the date of receipt of complete application documents as per regulations, the State Bank of Vietnam shall examine and issue a license in accordance with Model No. 05 specified in Appendix II attached to this Decree. In case of refusal, the State Bank of Vietnam shall provide written notification specifying the reasons.

If the application documents are incomplete or invalid, within 10 working days from receipt of the documents, the State Bank of Vietnam shall issue a written request for the enterprise to supplement the documents."

Article 16. Amendment of Clause 1 of Article 33

"1. Enterprises have the responsibility to publicly disclose in full the Game Rules and Dispute Resolution Regulations at the business premises."

Article 17. Amendment and Supplement of Certain Points and Clauses of Article 39

1. Amend point c of clause 1 as follows:

"c) Conducting specialized inspections and handling violations of laws related to operating prize games in accordance with the provisions of this Decree and the law on administrative penalties for gambling activities;"

2. Supplement point d of clause 4 as follows:

"d) Directing online social service providers to proactively prevent and not provide prize games through online social networks."

3. Amend and supplement clause 5 as follows:

"5. Ministry of Science and Technology

a) Directing internet service providers, network infrastructure providers, telecommunications companies to proactively prevent and not provide prize games over computer networks, telecommunications networks, or the Internet;

b) Coordinating with the Ministry of Public Security and relevant ministries and agencies to prevent the provision of gambling services through computer networks, telecommunications networks, or the Internet from abroad into Vietnam."

4. Amend points b and c of clause 8 as follows:

"b) Being responsible for managing, supervising, inspecting, and conducting specialized inspections to ensure that the operation of prize games within their jurisdiction complies fully with all provisions of this Decree and relevant laws;

c) Directing relevant agencies under their jurisdiction to implement management, supervision, and specialized inspection activities related to the operation of prize games within their jurisdiction ensuring continuous implementation."

Article 18. Amendment and Supplement of Article 40

"Article 40. Specialized Inspections and Supervision

1. The work of specialized inspections and supervision by state agencies shall be carried out according to a regular or surprise inspection method. Surprise inspections may only be conducted when there are signs of legal violations, upon request for handling complaints, anti-corruption measures, or at the direction or request of the head of an authorized state agency.

2. The Ministry of Finance shall take the lead and cooperate with the Ministry of Public Security, Ministry of Culture, Sports and Tourism, relevant ministries and agencies, and provincial people's committees where the enterprise operates to conduct regular inspections every three years. Inspection content includes:

a) Inspecting compliance with business conditions for which a Business License has been issued as stipulated in points a, b, and c of clause 3 of this Decree.

For enterprises specified in clause 1 of Article 42 of this Decree, inspecting compliance with the operating conditions for prize games as granted by an authorized state agency according to legal provisions.

b) Inspecting compliance with regulations on organizing operations for prize games, including the following basic contents:

Management of gaming machines and electronic devices, virtual currency;

Management of eligible players, entry and exit from business premises;

Compliance with internal management, internal control, financial regulations, and game rules;

Foreign exchange management and compliance with internal anti-money laundering policies;

Compliance with financial, accounting laws, and obligations to the state budget.

3. Provincial people's committees and provincial public security authorities shall decide on surprise inspections when signs of legal violations are detected regarding eligible players, ensuring safety, order, social stability, upon receipt of a complaint related to the enterprise or other violations related to prize games operations, and send inspection results to the Ministry of Finance and relevant state agencies within 30 days from the end of the inspection.

4. The work of specialized inspections regarding tax obligations for enterprises shall be carried out in accordance with the law on taxation.

5. Within 12 months from the date of commencement of prize game operations as specified in clause 1 of Article 6 of this Decree, provincial people's committees shall conduct a specialized inspection of the operation of prize games according to the contents stipulated in clause 2 and send the results to the Ministry of Finance for monitoring and management.

6. The work of supervising operations for prize games is carried out in accordance with the law on supervision."

Article 19. Amendment and Supplement to Clause 3 of Article 41

"3. Requesting a business entity to temporarily suspend part or all of its operations in the business of electronic games with prizes, as provided for at Point kinh doanh, where an authority with jurisdiction has sufficient grounds to believe that the business entity is seriously violating legal provisions and notifying in writing such licensing authority and other relevant authorities to take action in accordance with legal provisions."

Article 20. Amendment and Supplement to Article 42

"Article 42. Transitional Provisions

1. A business entity that has been granted an Investment Registration Certificate or a Business License, including the operation of electronic games with prizes, or has received written approval from an authority with jurisdiction to operate such games prior to the effective date of Decree No. 86/2013/NĐ-CP, may continue to operate such games in accordance with the issued Investment Registration Certificate, Business License, or written approval.

2. Where a business entity as provided for in Clause 1 has a need, it shall proceed with the procedures to obtain an Operating Permit in accordance with the following:

(a) Requesting an Operating Permit by submitting:

A document from an authority with jurisdiction approving the operation of electronic games with prizes (if applicable);

Documentation demonstrating the quantity, type, and form of electronic game machines with prizes actually operated by the business entity prior to the effective date of Decree No. 86/2013/NĐ-CP or a document from an authority with jurisdiction approving such operation (if applicable);

The documentation specified in Clauses 1, 3, 4, 5, 8, 9, and 10 of this Decree. For business entities without a tourism accommodation facility, they are not required to submit the documentation specified in Clauses 3 and 4 of Clause 21 of this Decree.

(b) Submitting an application for an Operating Permit to the Ministry of Finance. Within 30 days from receipt of a complete and valid submission, the Ministry of Finance shall issue an Operating Permit to the business entity, in which:

The quantity, type, and form of electronic game machines with prizes permitted for operation are determined based on the Investment Registration Certificate, Business License, or written approval from an authority with jurisdiction, or based on the actual number, type, and form of such machines operated by the business entity prior to the effective date of Decree No. 86/2013/NĐ-CP. In case there is a discrepancy in the quantity of electronic game machines with prizes, the business entity may operate according to the highest quantity.

For business entities that have not yet commenced operations in the operation of electronic games with prizes, the number of such machines permitted for operation are determined based on the Investment Registration Certificate, Business License, or written approval from an authority with jurisdiction. If the Investment Registration Certificate, Business License, or written approval from an authority with jurisdiction does not specify a specific quantity of electronic game machines with prizes, then the business entity may operate according to the quantity specified in Clause 1 of Article 7 of this Decree.

The validity period of the Operating Permit is at most equal to the remaining operational period as stipulated in the Investment Registration Certificate, Business License, or written approval from an authority with jurisdiction. If the Investment Registration Certificate, Business License, or written approval from an authority with jurisdiction does not specify a specific operating term, then the term of the Operating Permit for electronic games with prizes is implemented according to the provisions of Article 23 of this Decree.

3. Upon expiration of the operation period as stipulated in Clause 1 of this Article, the business entity must cease operations in the operation of electronic games with prizes. If there is a need for an Operating Permit, the business entity must meet the conditions specified in Article 20 of this Decree and not have had its Operating Permit revoked or been suspended from operating electronic games with prizes two times or more within ten years prior to submitting the application for an Operating Permit. The procedures are carried out according to the provisions of Article 22 of this Decree.

4. During the course of operations, a business entity as provided for in Clause 1 may have its operation in electronic games with prizes terminated if any of the following circumstances occur:

(a) Serious violation of legal provisions governing the organization of operations in electronic games with prizes as determined by an inspection or audit authority;

(b) Within ninety days from the date of the Ministry of Finance's notification that the business entity has violated a provision at Point kinh doanh and the manager or operator of the Point kinh doanh as provided for in Article 5 and Article 19 of this Decree, but the business entity fails to rectify;

(c) Organizing play by individuals not falling under the provisions of Article 9 of this Decree.

The Ministry of Finance shall issue a decision terminating operations in electronic games with prizes. The business entity must immediately cease all operations in electronic games with prizes upon termination of such operations."

Article 21. Amend Appendix I, Model No. 02 of Annex II.

Article 22. Replace and repeal certain phrases, points, clauses, and articles of Decree No. 121/2021/NĐ-CP.

1. Replace the phrase "Local Tax Office" with the phrase "provincial tax authority" in Clause 3 and Clause 4 of Article 7, Clauses 1, 3 and 4 of Article 8, Clauses 2 and 3 of Article 12, Clause 5 of Article 14, Point (b) of Clause 2 of Article 15, and Clauses 2 of Articles 16.

2. Repeal Point (c) and Point (d) of Clause 2 of Article 5, Clauses 1 and 2 of Article 20, Clauses 2 and 7 of Article 21, strike the second line of Point (a) of Clause 2 of Article 24, Point (b) of Clause 2 of Article 25, Point (b) of Clause 1 of Article 29, strike the second line of Point (b) of Clause 1 of Article 30, and strike the second line of Point (a) of Clause 2 of Article 32, and Clause 2 of Article 39.

Article 23. Implementation Provisions

1. This Decree shall take effect on May 15, 2026.

2. The Ministers, Heads of agencies at the same level as ministries, heads of agencies under the Government, Chairmen of People's Committees of provinces and municipalities directly under the Central Government, and relevant organizations and individuals are responsible for implementing this Decree.

To:

Central Committee of the Party;

Prime Minister, Deputy Prime Ministers of the Government;

Central Office and Party Committees:

Office of the General Secretary;

Office of the President;

Ethnic Affairs Council and Committees of the National Assembly:

Office of the National Assembly;

Supreme People's Court;

Supreme People's Procuratorate;

Auditor General;

Central Committee of the Vietnam Fatherland Front;

Central Offices of Political-Social Organizations;

VPCP: BCT, various PCNs, Deputy Prime Minister's Office, General Department of Information and Communications, various Departments, units under the Central Office, Official Gazette;