Circular 11/2014/tt-Btc: Guide To Decree 86/2013/nd-Cp Of The Video Game Business Has For Foreigners

Original Language Title: Thông tư 11/2014/TT-BTC: Hướng dẫn Nghị định 86/2013/NĐ-CP về kinh doanh trò chơi điện tử có thưởng dành cho người nước ngoài

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CIRCULAR guide some of the provisions of Decree No. 86/2013/NĐ-CP on July 29, 2013 of the Government about the video game business has for foreigners _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 86/2013/ND-CP on July 29, 2013 of the Government about the video game business has for foreigners;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
According to the proposal of the Director General, finance banks and financial institutions;
The Minister of Finance issued a circular that stipulated in Decree No. 86/2013/NĐ-CP on July 29, 2013 of the Government about the video game business has for foreigners.
Chapter I GENERAL PROVISIONS article 1. Scope this circular guide some of the provisions of Decree No. 86/2013/ND-CP on 29/7/2013 of the Government about the video game business has rewarded for alien (hereinafter referred to as the Decree No. 86/2013/ND-CP).
Article 2. Application object 1. The business of video games are for foreigners.
2. The object is allowed to play, and the audience was allowed out, into the video game business Points bonus for foreigners under the provisions of the law.
3. production enterprise, provides air, equipment of electronic gambling game machine and the Organization of independent auditing of electronic gambling game machine when providing air, equipment of electronic gambling game machine and auditing service of electronic gambling game machine under the provisions of this circular.
4. State administration functions related to licensing, management, monitoring, testing, inspection and sanctioning administrative violations in the business activities of electronic gambling game for foreigners.
5. Organizations and individuals related to the business activities of electronic gambling game for foreigners.
Chapter II ORGANIZATION of the BUSINESS FUNCTIONING GAMBLING VIDEO GAME article 3. Business points 1. The business of video games are rewards for alien (hereinafter referred to as enterprise) is responsible for the layout of the electronic game business Points are awarded in accordance with the provisions of article 5 of Decree 86/2013/NĐ-CP dated. 2. Business must arrange the electronic device and camera system to monitor, regularly monitoring the entire operation in the point of business (24/24 h), which should ensure the tracking is the following basic positions: a) the door, into the business Point;
b) area layout of electronic gambling game machine to make sure the track is the activity of the players in each electronic gambling game machine;
c) cashier area, vault cash tally, copper conventional money and keeping the equipment contain cash, coin Convention.
3. The image at the position specified in paragraph 2 of this Article must be stored in full within a period of a minimum of thirty (30) days from the date of recording. In case of need, the storage period can last longer than required by the State administration authorities.
4. Business must build the monitoring rules, security tracking for business Points, which regulated the area of surveillance, security monitoring, recordkeeping, area photos, the subjects are allowed, in the area of monitoring, tracking and security.
5. Businesses have a responsibility to provide regulation, documents, records, photos for State administration competent in the process of implementation of the management, monitoring, inspection, inspection.
Article 4. The shared object tracking, on business Points 1. Business must open the Window track to control objects are allowed to play, the audience is allowed to come out, to the point of business under the provisions of article 9 and article 11 of Decree 86/2013/ND-CP as was established in the form of logging or electronic information. The shared track must be stored within a minimum of two (2) years of service to the management, monitoring, inspection, inspection of the State administration authorities.
2. As to control objects are allowed to play at the point of business under the provisions of article 9 of Decree 86/2013/ND-CP should include the following basic content: a) electronic card code (if available);
b) full name;
c) passport number or valid passport;
d) nationality;
DD) Photo identification (if electronic card);
e) time out, on business Points;
g) other information relevant to the control of the player according to the requirements of the business.
3. As to control objects are allowed out, to the point of business as prescribed in paragraph 2 and paragraph 3 article 11 of Decree 86/2013/ND-CP should include the following basic content: a) the information specified in point a, b, e and e Account 2 things;
b) position, job titles are assigned in business;
c) working time at the point of business;
d) other information relevant to the control object are allowed out, on demand business point of the management of the business.
Article 5. The number, categories and types of electronic gambling game 1. The number of electronic gambling game machine business allowed the maximum business prescribed in the certificate of eligibility issued by the Ministry of finance business. The business is entitled to decide on the number of electronic gambling game machine business practice but is not allowed to exceed the number of electronic game machines have the maximum prescribed in the certificate of the eligible business.
2. number of bases of electronic game machines have actual business awards business organizations, selected business models, types of electronic gambling games and rate the electronic gambling game machine as specified in annex No. 1 attached to this circular.
3. within five (5) working days from the date of starting business operations organization electronic gambling games, corporate responsibility report in writing submitted to Ministry of finance, Department of finance, Department of culture, sports and tourism and the local tax Bureau of the number of , category, type of electronic gambling games and rate the electronic gambling game machine business practice to follow, manage.
4. In the course of running the business, the business is entitled to change the number, category, type of electronic gambling games and rate the electronic gambling game machine but must ensure compliance with the regulations regarding the number, types, types of electronic gambling games and rate the video game machines have bonus provisions of this circular and certificates get qualified business.
Where there is a change in the number, category, type of electronic gambling games and rate the electronic gambling game machine, within a period of five (5) working days from the date of the change in the number, category, type of electronic gambling games and rate the electronic gambling game machine responsible business, the report written by the Ministry of finance, Department of finance, Department of culture, sports and tourism and local tax Bureau to track, manage.
Article 6. Copper conventional money management 1. Convention coins instead of cash used in the video game business has the bonus of the business are shown under the following forms: a Vnd xèng);
b) tags, votes;
c) conversion Points;
d) alternative forms of cash by the business rules.
2. conventional currencies specified in point a and point b Paragraph 1 of this article must have the following basic information: a) the name or symbol of the business;
b) code, the symbol of the Convention;
c) face value of a coin Convention;
d) the name, the symbol, provided the manufacturer (if available);
DD) other contents according to the requirements of the business.
3. A minimum of five (5) working days before putting money into the Convention business, the business must register on the form, the form code, quantity, type of copper conventional money with the Department of finance and tax authorities directly in local management to track, manage.
4. The enterprise is entitled to temporarily stop using a coin Convention was registered with the State Agency as defined in paragraph 3 of this article according to management needs. Before the time of suspension using conventional coin a minimum of five (5) working days, the business must be notified in writing to the Agency. Content of the notice must specify the time to temporarily stop using a coin Convention, reason to temporarily stop using a coin Convention, expected time to continue using back. Where there is a change in the time of the continued use of conventional coin back, businesses must notify the Agency in writing.
5. enterprises must open as a conventional currency management, include the following basic content: a conventional coin form);
b) number, category business Convention coins buy the re-export or destruction, which is specific to each denomination and currency, date of purchase, the re-export or destruction, the name of the manufacturer, provided (if any) for conventional currencies specified in point a and point b of paragraph 1 of this Article;
c) other contents as required in the management of the business.
6. The purchase, re-export or destruction of conventional coin is made according to the provisions in article 14 of Decree 86/2013/ND-CP of article 8 of this circular and the provisions of relevant laws.
Article 7. Manage backup devices of electronic gambling game machine 1. Only business has been certified eligible new business are allowed to purchase backup devices of electronic gambling game machine to replace when necessary according to the provisions in article 14 paragraph 3 of Decree 86/2013/NĐ-CP dated. 2. Backup of electronic gambling game machine business was allowed to buy include: a) the screen;
b) system cash, coin Convention;
c) compensation system;
d) storage systems;
DD) circuit board.
3. The amount of each backup device in paragraph 2 of this Article does not exceed 10% of the number of devices of the same type of electronic gambling game machine business are business reality.

4. Backup of electronic game machines have bonus provisions in clause 2 of this new device is 100%, came from the manufacturer, provide the electronic gambling game machine under the provisions of this circular.
5. enterprises must open manage for each backup device of electronic gambling game machine, consists of the following basic content: a) the number, category-specific backup of the electronic game business gambling buy, re-export or destruction;
b) on purchase, re-export or destruction;
c) name of the manufacturer, provided;
d) notation (number) of the device (if available);
DD) In production;
e) expiry Year of use (if any);
g) date entered for each device;
h) put into use.
6. When bringing the backup of electronic gambling game machine to replace, the business must establish the minutes stating the machine with the device is replaced, the equipment is replaced and the reason instead.
7. The replacement of redundant equipment to ensure fundamental principles: a) does not affect the rate of minimum compensation stipulated in article 10 paragraph 3 DD point of this circular;
b) does not increase the amount of air, category, type of electronic game allowed gambling business.
Article 8. Process, procedures for the destruction of the machine, equipment of electronic gambling game machine and a coin Convention 1. The destruction of the machine, equipment of electronic gambling game machines and copper conventional funds perform as specified in clause 4 and Clause 5 article 14 of Decree 86/2013/ND-CP and the provisions of this circular.
2. Processes, procedures for the destruction of the machine, equipment of electronic gambling game machine and conventional currencies as follows: a) business for destruction needs to send the text to the Department of finance, Department of culture, sports and tourism, tax authorities directly in local management informed about the planned destruction and suggested the Agency stated on the election of representative monitoring and confirm the destruction process;
b) within seven (7) working days from the date of receipt of the enterprise, the authority referred to in point a of this Paragraph must have submitted business documents to confirm the election of the representatives of the participating agencies oversees the process of destruction. Businesses are allowed to perform destruction if there is at least one (1) representative of the aforesaid agencies participated in the destruction process monitoring;
c) within seven (7) working days from the date of receipt of the relevant agency, the business notify the representatives of the agency-specific time, place, quantity, type of equipment, machine, electronic games and gambling for money expected conventional destruction measures, destruction and destruction under the Organization of the content was announced;
d) end the destruction process, the parties involved the destruction proceeded up the minutes confirms the destruction according to the form prescribed in annex No. 2 attached to this circular.
Article 9. The manufacturer, provide the electronic gambling game machine and the Organization of independent auditing of electronic gambling game machine 1. The manufacturer, provide the electronic gambling game machine and the Organization of independent auditing of electronic gambling game machines are allowed to offer electronic gambling game machine and the auditing service provides electronic gambling game machine in Vietnam if allowed to operate in the market of Macao and has been published on the website : www.dicj.gov.mo.
2. Business when buying electronic gambling game machine or do the auditing procedures of electronic gambling game machine must request the manufacturer, provide the electronic gambling game machine or organize independent auditing of electronic gambling game machine offers full of documents that satisfy the conditions prescribed in paragraph 1 of this article. These documents must be notarized, certified or be governed by the relevant consular authorities. Businesses have the responsibility to store these materials to serve test, the Inspector of the State administration.
Article 10. Technical conditions for electronic gambling game machine 1. Electronic gambling game machine to ensure the basic technical conditions: a) is designed and built to ensure the gambling occurred honestly, objectively, be safe, stable and can be checked when the State Agency has the authority to perform the task of checking the Ombudsman, in accordance with Decree No. 86/2013/ND-CP;
b) Have the documentation detailed description specifications for hardware, software, peripheral equipment, how to operate the machines, maintenance, upkeep, repair, alternative ways the parts damaged.
2. Hardware of the electronic game machines have bonus must ensure the basic technical conditions: a) 1.66 computer games are awarded to ensure sure to resist any unauthorized intervention from outside. On the body must have postage stamps by the manufacturer, provide the attached externally, specify the following basic information: name of the manufacturer, provided, the symbol (number) of air, date of production and expiry date (if any);
b) system cash, coins the Convention must ensure only accept these types of cash due to the business rules, the currency of conventional businesses and prevent the effects from the outside;
c) system for compensation must be placed in the electronic gambling game machine, make sure to prevent the effects from the outside;
d) storage system of electronic gambling game machines must be designed in a separate location for the other parts of the body, there must be mechanisms to allow checking, tracking information on vital functions of the machine include: the current state of the hardware, the software, the game and the outcome of the game , information about the transactions, pay to play;
DD) of circuit board in electronic game machine have the reward must be designed and operated according to the instructions of the manufacturer, each circuit board must be named or numbered, the change is recorded in the profile and make sure not to affect the General activity of the machine;
e) mechanical device used to control the electronic gambling games are guaranteed not to affect the other components in the electronic gambling game machine.
3. The software of electronic gambling game machine to ensure the basic technical conditions: a) software programs to check the condition of the machine must be able to detect, quickly analyze and make troubleshooting measures arise;
b) measuring software program must have functional operation and management of electronic techniques to store, display and update information;
c) operating software program randomly selected mechanisms should ensure the choice of game results independently, not before and not create the elements to be able to judge the results of games;
d) software programs to control the process to restore the operation of electronic gambling game machines must be able to restore and retain the status of operation of the electronic gambling games just before the operation of the machine is interrupted, must be able to detect any changes from the time of operation of the machine is interrupted;
DD) fixed compensation rate minimum for the slots is 90% (includes cumulative awards) and are installed in the machine. Business case to change the rate of compensation must ensure no compensation rate is lower than the rate of pay prescribed minimum award, business must do the auditing procedures before putting the machine into operation and to specific national regulations in terms of the game;
e) electronic game Machines have bonus must allow software testing right at the point of business upon request of the State Agency of competent jurisdiction;
g) reporting system of electronic gambling game machine to ensure offers are the aggregate reports and details on the outcome of games, information about the transactions, payment, report the total amount on, out of the air, the first balance, end of period.
4. The peripherals of electronic gambling game machine to ensure the basic technical conditions: a) screen of the electronic game machines have bonus must be resistant to scratches, no secret function keys or not noted in the documentation that might affect the game;
b) cable, the socket must be easily identifiable, is designed to repair facilities and technical staff at the same time prevents the access from outside;
c) switches the system off button, open and clearly in a position to limit the player to automatically close, power on.
Article 11. Dispute resolution rules in business Point 1. Business must build legal disputes between players with players, between the player with the enterprises in the business Point. Dispute resolution rules must have the following basic content: a) dispute cases are handled according to the dispute resolution rules;
b) processes, procedures for dispute resolution, which stated in particular: records suggest dispute resolution, reception records, processing time of business disputes and jurisdiction to decide disputes;
c) specific responsibilities of the parties in the dispute resolution process;
d) other related content due to the business rules.
2. enterprises are listed and released leaflets openly dispute resolution regulation at the point of business.
3. The parties responsible for implementation in accordance with the provisions of the regulation in dispute resolution business Point. The case of one of the parties does not agree the results of dispute resolution, the parties court procedures to settle according to regulations of the civil law of Vietnam.
Chapter III records, PROCEDURES CERTIFICATION ELIGIBLE ELECTRONIC GAMES BUSINESS HAS REWARDED article 12. Records, procedures certification eligible business 1. Businesses that meet the conditions specified in article 19 of Decree 86/2013/ND-CP was considering certification of eligible business. Records, procedures, content appraisal review certification eligible business under the provisions of article 20 and article 21 of Decree 86/2013 issued in which the application for a certificate of eligibility of business according to the form prescribed in annex No. 3 attached to this circular.

2. When considering eligibility certification for business enterprises as defined in Paragraph 1 of this article, the Ministry of finance based on the total number of the Chamber at the base stay fact tourism is the business to determine the amount of electronic gambling game machine as defined in clause 1 article 7 of Decree 86/2013 issued. 3. Enterprises are organizing operations electronic gambling game as defined in Article 51 paragraph 1 of Decree 86/2013/ND-CP is the procedures recommended certification of eligible business. Records suggest the certification of qualified business include: a) the application for a certificate of eligibility of business according to the form prescribed in annex No. 3 attached to this circular;
b) certified copies of certificates of investment or business registration certificate are the State administration authorities is valid, in that the business rules allowed electronic games business has rewarded or the text of the State Agency has the authority to allow the business to business electronic gambling game;
c) the records specified in paragraph 3, 5, 6, 7, 8 and 10 article 20 of Decree 86/2013/ND-CP for Private enterprises do not have accommodation facilities for tourism are not applying the provisions of paragraph 3 article 20 of Decree 86/2013/ND-CP;
d) business plan, include the following basic content:-the situation of the electronic game business are awarded before the time of submission of the certification proposal eligible business, including: the number of electronic game machines have the maximum bonus allowed business, information on the business location (Point , area), amount, category, type of electronic gambling game the fact businesses are business, sales of video games are rewards of the business in three (03) years to the time of submission of the certification proposal eligible business (revenues, costs profit and the submission of the State budget);
-Business plan expected in the coming period, including: the number, category, type of video games has proposed bonuses continue business, expected revenues, costs, profits, anticipated demand for currency, Exchange, security solution, order, social security for business Points time, operations and implementation of the plan.
4. process the certification procedure to qualify for business enterprises as defined in Paragraph 3 of this article is made according to the provisions in clause 1, 2 and 3 article 21 of Decree 86/2013/ND-CP. 5. The Ministry of finance, in collaboration with relevant agencies, including: the Ministry of planning and investment, Ministry of culture, sports and tourism, the Ministry of public security, the State Bank of Vietnam and the people's committees of provinces and cities under central where organizations business operations of electronic gambling games of the appraisal records suggest the certification of qualified business for the enterprises defined in paragraph 3 of this article according to the contents in accordance with the conditions specified in paragraph 1 to article 51 of Decree 86/2013/ND-CP. 6. Certificate of eligible electronic games business has rewarded by Ministry of finance granted according to the form prescribed in annex No. 5 attached to this circular.
Article 13. Procedures, records reissued certificate of eligibility of business 1. Recommended records reissued certificate eligible business for the case prescribed in clause 1 Article 23 of Decree 86/2013/ND-CP include: a) application for certificate of eligibility of business according to the form prescribed in annex No. 4 attached herewith;
b) certified copies of certificates of investment or business registration certificate are the State administration authorities is valid;
c) certified copies of certificates of eligibility of business of business has been lost, misplaced, damaged (if any).
2. Procedures to grant qualified certification back in business within a period of fifteen (15) working days from the date of receipt of a valid application of enterprises as defined in paragraph 1 of this article, the Ministry of finance to eligible certificate of business for enterprises as defined in paragraph 1 Article 23 of Decree 86/2013 issued. 3. The term of the certificate of eligibility of business was level again as the time limit for the operation were specified in the certificate of the eligible business is issued, reissued or adjusted at the time.
Article 14. Records, procedures to adjust the eligible certificate of business 1. Records suggest adjusting the certificate of eligible business for the case prescribed in clause 2 Article 23 of Decree 86/2013/ND-CP include: a) the adjustment application for certificate of eligibility of business according to the form prescribed in annex No. 4 attached herewith;
b) certified copies of certificates of investment or business registration certificate are the State administration authorities is valid;
c) certified copies of certificates of eligible business;
d) The documents that the adjusted content certificate qualified business consistent with the provisions in paragraph 2 Article 23 of Decree 86/2013/ND-CP and the provisions of relevant laws.
2. Procedures to adjust the eligible certificate of business within thirty (30) days from the date of receipt of a valid application of enterprises as defined in paragraph 1 of this article, the Ministry of Finance issued a certificate of eligibility for adjustment of business enterprise as defined in clause 2 Article 23 of Decree 86/2013 issued. 3. The term of the certificate of eligibility of business adjustment is active rest period prescribed in the certificate of the eligible business is issued, reissued or adjusted at the time.
Article 15. Records, procedures to renew the certificate of eligibility of business 1. Records suggest the extension of the certificate of eligibility for the business specified in item 3 Article 23 of Decree 86/2013/ND-CP include: a) an application for renewal of the certificate of eligibility of business according to the form prescribed in annex No. 4 attached herewith;
b) certified copies of certificates of eligibility of business validity a minimum of six (6) months prior to the application for renewal of the certificate of the eligible business;
c) the records specified in paragraph 2, 3, 4, 5, 6, 7, 8 and 10 article 20 of Decree 86/2013/ND-CP;
d) certified copies of the conclusions thereon meet the Agency's business conditions checked for the periodic inspection prescribed in paragraph 3 Article 33 of Decree 86/2013/ND-CP;
DD) business plan, including the main content-business electronic gambling game prior to submission of the proposal to renew the certificate of eligible business, including: the number of electronic game machines have the maximum bonus allowed business, information on the business location (Point , area), amount, category, type of electronic gambling game the fact businesses are business, sales of video games are rewards of the business in three (03) years to the time of submission of the proposal to renew the certificate of eligibility (business turnover , costs, profits and the submission of the State budget) and the situation in the executive regulations of the law concerning electronic games business in the gambling business time;
-Business plan expected in the coming period, including: the number, category, type of video games have proposed bonus allowed business, expected revenues, costs, profits, anticipated demand for currency, Exchange, security solution, order, social security for business Points the suggested time, renewal of implementation plans, and executive business's commitment to the provisions of the law relating to electronic games business has rewarded the next time.
2. Procedures to renew the certificate of eligible business follow the provisions in clause 1, 2 and 3 article 21 of Decree 86/2013 issued. 3. The Ministry of finance, in collaboration with relevant agencies, including: the Ministry of planning and investment, Ministry of culture, sports and tourism, the Ministry of public security, the State Bank of Vietnam and the people's committees of provinces and cities under central where organizations business operations of electronic gambling games of the appraisal records according to the contents in accordance with the conditions defined in point b of paragraph 3 Article 23 of Decree 86/2013/ND-CP article 16. The fee level, level back, adjusting and renewal of the certificate of eligibility of business 1. Application fees, renewal of the certificate of eligibility of business enterprise as stipulated in Decree No. 86/2013/ND-CP and this circular is 150,000,000 VND.
2. application fee back, adjust the certificate of eligibility of business enterprise as stipulated in Decree No. 86/2013/ND-CP and this circular is 20,000,000.
3. The fee level, level back, adjusting and renewal of the certificate of eligibility of business as prescribed in clause 1 and clause 2 of this Thing is that revenues in the State budget.
4. after the eligible business appraisal be issued, reissued, adjustment and renewal of the certificate of eligible business under the provisions of article 12, article 13, article 14 and article 15 of this circular, the Ministry of finance informs the enterprises pay the fee as prescribed by the law. Notice in the form prescribed in Appendix No. 6 attached to this circular.
5. After receipt of the notice of the Ministry of finance, businesses have a responsibility to pay into the State budget according to the index of the current state budget in State coffers and send the paper paid Union 1st on the State budget to the Ministry of finance. Only business are issued, reissued, adjustment and renewal of the certificate of eligibility after the business has filed charges in the State budget.
Chapter IV FINANCIAL MANAGEMENT, ACCOUNTING, audit MODE and Report MODE. Principles of accounting and management turnover, costs

1. The business of video games has awarded must make separate accounting revenues, costs and profits relating to the business activities of electronic gambling games and to be private tracking this item on accounting systems and financial reporting.
2. in case of turnover, costs related to the business activities of electronic games are rewards tied to other business activities of the enterprise, the enterprise made allocation of revenues, this cost according to the proportion of revenue, costs of business activities of the enterprise and must register with the tax authorities directly managed.
3. The enterprise is responsible for the sales, accounting costs in accordance with the accounting standards and guidance in this circular.
4. The determination of revenue, costs to declare, pay tax for the business activities of electronic gambling games are made according to the provisions of the current law on taxation and enforcement Guide text.
Article 18. The sales revenue of the business activities of electronic gambling games including: 1. The revenue from business activities in electronic gambling game machine.
2. Revenues from financing activities and other income from business activities video games have made awards in accordance with current accounting regime.
Article 19. Costs the cost of running the business of video games is gambling the entire cost of service for the business activities of electronic gambling games are determined under the provisions of tax legislation, including: 1. compensation expense is the amount actually paid to the business of play winners when participating play the game on the video game by gambling in terms of game play and rules of the tax legislation.
2. Cost management to follow the lease manager but must make sure of the types of costs related to the hiring manager must not exceed 4% of the turnover of the business activities of electronic gambling games.
3. promotional costs made under the provisions of paragraph 3 to article 28 of Decree 86/2013/ND-CP. Article 20. The discount off of the business of electronic gambling game as defined in article 28 of Decree 86/2013/ND-CP is done as follows: 1. the price reduction: players buy a coin Convention with minimum value is 50,000 us dollars (USD)/time.
2. reduced business tax revenue under the provisions of tax legislation. The method to determine the tax to be reduced unless made in accordance with the tax legislation.
3. Business must register with the tax authorities directly managed about discount policy.
Article 21. Cash management, Convention coins in the vault, and in the electronic gambling game machine 1. Business must build and issued regulations on the management of the financial regulation, the management process conventional money and organizational management ensure the split between vault, cashier and in the electronic gambling game machine.
2. enterprises are only allowed to exchange for cash, a coin Convention for players before games and return the cash to the players and to exchange currency invoicing according to the form prescribed in annex No. 9 attached to this circular. Cashiers Department must follow specific amount, actual Convention money transactions in the period.
3. enterprises should arrange the Ark (bag) to cash, coin Convention. The Ark (bags) this must be sealed before the carrying out of the vault and immediately after carrying out electronic gambling game machine.
4. Opening the sealed the Ark (bags) and the inventory, calculate the transaction must be done in a certain period of time as specified in the financial regulations, the process of managing the currency of the business Convention and must be confirmed by the evidence of receipt form including : Copper conventional money Votes, votes to enter a coin Convention, aggregate Votes accounted Votes, sales revenue specified in Appendix No. 7, 8, 10 and 11 attached to this circular.
Article 22. The mode of accounting, auditing and financial reporting public 1. Business accounting regimes in accordance with the accounting Law and the current legal provisions on accounting.
2. annual financial statements of the business of electronic gambling games must be audited by an independent auditing organization is allowed to operate in Vietnam.
3. Within a period of 90 days from the end of the accounting period of the year, the business of video games are awarded to public financial reports as prescribed by law.
4. enterprises perform the storage mode of the financial report in accordance with the accounting Law. Particularly for the special declaration form as prescribed in this circular, the minimum storage period is three (3) years in order to serve test, the Inspector of the State administration.
Article 23. Report mode 1. End of the accounting period (quarter, year), the business of video games has awarded must establish and submit the financial statements and statistical reports in accordance with the law. Legal representative of the enterprise business video games responsible gambling laws on the accuracy and honesty of this report.
2. In addition to the financial report was established under the provisions of the law referred to in Paragraph 1 of this article, the quarterly, the end of the year, the business must gambling video games created and submitted the following report: a) report the number, category, type of video games are awarded according to the form prescribed in annex 12 attached herewith;
b) reported the situation to buy, use, re-export or destruction of the equipment of electronic gambling game machine according to the form prescribed in annex 13 attached herewith;
c) situation report business activities video games are awarded according to the form prescribed in annex 14 attached to this circular.
3. The time limit and where to send the report: a) The financial statements established according to the provisions of the law referred to in Paragraph 1 of this article sent to the Ministry of finance, Department of finance, Department of culture, sports and tourism and local tax Bureau at the latest within fifteen (15) working days from the date of the end of accounting period;
b) The report specified in paragraph 2 of this Article sent to the Ministry of finance, Department of finance, Department of culture, sports and tourism and local tax Bureau at the latest within fifteen (15) working days from the date of the end of accounting period (quarter, year).
4. The case of the Ministry of finance, the people's committees of the province, central cities have asked to make unscheduled reports, business video games are awarded to accomplish and submit reports as required.
Chapter V RESPONSIBILITIES of the INSTITUTIONS article 24. The responsibility of the provincial people's Committee, the city is responsible for centrally manage, monitor, check and directed the relevant agencies in managing the deployment of the management, monitoring, check to make sure the business activities of electronic gambling game in full compliance true, the provisions of Decree No. 86/2013/ND-CP of the provisions of this circular and the provisions of relevant laws.
Article 25. The responsibility of the Department of finance is responsible for the management, monitoring, audit and chaired committees help the Chief of the province, the central cities in the management, monitoring, check the business activities of electronic games on gambling as regulated in Decree No. 86/2013/ND-CP of the provisions of this circular and the provisions of relevant laws.
Article 26. The responsibility of the local tax Bureau 1. In collaboration with the Department of finance and the relevant authority in the management, monitoring, check the business activities of electronic games on gambling as regulated in Decree No. 86/2013/ND-CP of the provisions of this circular and the provisions of relevant laws.
2. Responsible for the management, inspection, inspection on the implementation of the obligation to pay tax, the fee for the business of video games are awarded in accordance with the law.
Article 27. The responsibility of the manufacturer, provided the electronic gambling game machine and the Organization of independent auditing of electronic gambling game machine producers, providing air, equipment of electronic gambling game machine and the Organization of independent auditing of electronic gambling game machine when supply air of equipment, electronic gambling game machine and auditing service of electronic gambling game machine as prescribed in this circular are responsible for compliance with the provisions of the law for the business activities of electronic gambling games under the provisions of Decree No. 86/2013/ND-CP of the provisions of this circular and the provisions of relevant laws.
Article 28. The responsibilities of the business of electronic games business has awarded 1. Compliance with the provisions of the law for the business activities of electronic gambling games under the provisions of Decree No. 86/2013/ND-CP of the provisions of this circular and the other provisions of the relevant laws.
2. Responsible building, issued the regulation, business management process of business transparency, honesty and adherence to rule of law in the business activities of electronic gambling games.
Chapter VI ORGANIZATION of the IMPLEMENTATION of Article 29. Transitional provisions 1. Enterprises as defined in paragraph 1 Article 51 of Decree 86/2013/ND-CP was allowed to continue trading the electronic gambling game machines were bought and are trading before this circular have effect until replaced. The electronic gambling game machine bought from the day this circular effect must ensure compliance with the provisions of article 9 and article 10 of this circular.
2. Within a period of one (1) year from the date of this circular effect enforcement, enterprises as defined in paragraph 1 Article 51 of Decree 86/2013/ND-CP is to adjust the rate of compensation the electronic gambling game machines currently in the business of ensuring conformity with the provisions of article 10 paragraph 3 DD points to this circular and have to do the auditing procedure before putting the machine into operation.
Article 30. Implementation 1. This circular effect since October 15, 2014.

2. During the implementation process, if there are difficulties and obstacles, suggest the Organization, personal reflections on the Finance Ministry to consider and resolve.
 

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