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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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FINANCE MINISTRY
Number: 11 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, January 17, 2014

IT ' S SMART

Guide some provisions at the Digital Protocol 86 /2013/NĐ-CP

July 29, 2013 by the Government on Business

The video game has been awarded to foreigners.

______________________

Base of Protocol 86 /2013/NĐ-CP July 29, 2013 of the Government of the Electronic Game Business has a reward for foreigners;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

At the suggestion of the Chief Financial Officer of the banks and financial institutions;

The Minister of Finance issued the Information to guide certain provisions at the International Protocol. 86 /2013/NĐ-CP July 29, 2013 The government of the video game business is awarded to foreigners.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information instructs a number of regulations at the Digital Protocol. 86 /2013/NĐ-CP July 29, 2013, the Government of the Electronic Game Business is awarded to foreigners (the following is the Digital Protocol). 86 /2013/NĐ-CP).

What? 2. Subject applies

1. Electric gaming business has a reward for foreigners.

2. The object is allowed to play and the object is allowed, into the gaming business points that are awarded to foreigners by law.

3. Enterprise production, machine supply, device of a bonus e-gaming machine and organization independently testing video game consoles with a reward for the delivery of the machine, the device of the award-based video game console and the electronic gaming machine-control service. You know, according to the regulations at this point.

4. The state governing body functions in relation to the licensing, management, monitoring, inspection, inspection and sanctipability of the administrative breach in the business game business that is awarded to foreigners.

5. organizations, other individuals who are associated with e-gaming business are awarded to foreigners.

Chapter II

BUSINESS ORGANIZATION

A BONUS VIDEO GAME

What? 3. Business Point

1. Electric gaming business with a reward for foreigners (the following call for a business) is responsible for the placement of the electronic gaming business point in accordance with Article 5 of the Digital Game. 86 /2013/NĐ-CP.

2. The business has to set up the electronic devices and camera systems to monitor, supervising regularly the entire operation in the Business Point (24/24h), which must ensure that the following basic positions are monitored:

a) The door, into the business point;

b) The layout area of electronic gaming machines is rewarded to ensure the activity of the player's activity at each of the individual video games.

c) The cashier area, the cash-counting fund, the convention currency and the cash storage equipment, the convention currency.

3. Picture at the specified positions at paragraph 2 This must be fully stored in the minimum term of thirty (30) days from the date of the recording. In the case of necessity, the retention period may last longer at the request of the competent state governing body.

4. The business must build a surveillance, security monitoring of the business point, which specifies the area of surveillance, security monitoring, case storage areas, images, objects being allowed out, into the monitoring area, monitoring security.

5. The business is responsible for providing the statute, documentation, records, images for the state governing body to have jurisdiction in the process of carrying out management, oversight, inspection, inspection.

What? 4. Watch the object out, enter the Business Point

1. The business must open the Watch to control the allowed objects, subject to be allowed, into the Business Point by regulation at Article 9 and Article 11 of the Digital Protocol. 86 /2013/NĐ-CP The tracking book is set up in the form of a recording or electronic information. The tracking book must be stored for a minimum term of two (02) years to serve the management, monitoring, inspection, inspection of the competent state governing bodies.

2. The tracking book to control the objects allowed to play at the Business Point by regulation at Article 9 Digital Protocol 86 /2013/NĐ-CP must include the following basic content:

a) Electronic card number (if available);

b) They and their names;

c) The number of passports or documents is still valid;

d)

He identified (if given an electronic card);

e) Time out, into Business Point;

g) Other information is related to the control of the player in accordance with the management requirements of the business.

3. The tracking book to control the objects is allowed, into the Business Point by regulation at paragraph 2 and Section 3 Article 11 of the Digital Protocol 86 /2013/NĐ-CP must include the following basic content:

a) The specified information at the point a, b, e and e Section 2 This;

b) Position, job title assigned at the Business Point;

c) Time to work at Business Point;

d) Other information that is relevant to the control of the object is allowed, into the business point at the management requirements of the business.

What? 5. Number, type of machine type and type of electronic gaming

1. The number of electronic gaming machines with a maximum business allowed for the maximum business is regulated at the Certificate of Business Eligible Business by the Ministry of Finance. The company is entitled to determine the number of video game machines that have a business practice but is not allowed to exceed the number of electronic gaming machines that have a maximum of regulation at the Business Qualified Certification.

2. The digital gaming machine base has a real business organization, business-selected enterprise, award-based video game type, and a rate-based electronic gaming rate at Appendix 01 issued by the company. With this message.

3. During the year (05) of working days, since the day the business started to organize a rewarding video game business, the business is responsible for reporting by text to the Finance Ministry, the Finance Department, the Department of Culture, Sports and Tourism and the Bureau. Local taxes on the number, type of machine type, the type of video game type, and the rate of video game consoles have a business practice to follow, manage.

4. In the course of business operations, the business is entitled to change the number, type of machine type, the type of award-payable electronic game and the rate of electronic gaming consoles but must ensure compliance with the correct number of rules, type of machine type, The type of video game is rewarded and the electronic gaming rate has been made available at this level and the certification is eligible for business.

The case has a change in number, type of machine type, award-to-reward electronic gaming and electronic gaming rate, during the year (05) day of work, since the date of change in numbers, machine types, award-making electronic games, and more. and the percentage of electronic gaming machines that are rewarded, the business is responsible for reporting by text to the Ministry of Finance, the Finance Department, the Department of Culture, Sports and Tourism and the Local Tax Service to track, manage.

What? 6. Concurrency management

1. Concurrency of the convention to replace the cash used in the business ' s rewarding video game business point is shown in the following forms:

a)

b) Card, vote;

c) The point of change;

d) Other forms of cash substitution due to the business of regulation.

2. Concurrency convention rules at point a and point b 1 This must have the following basic information:

a) the name or symbol of the business;

b) The code, the sign of the coin of the convention;

) The price of the coins of the covenant;

d) Name, producer sign, supply (if any);

) Other content on the management requirements of the business.

3. Minimum of the year (05) the day of work before bringing the convention to the business, the business must register on the form, code, number, strain of the convention currency with the Department of Finance and the direct tax authority administered locally to follow, administer. Yeah.

4. Enterprise is entitled to suspend the use of a registered currency with registered state regulatory agencies at Section 3 This Article according to the need for management. Prior to the temporary use of a minimum convention coin (05) of working days, the business had to inform the authorities. The content of the notification must be stating that the time of the truce is used, the reason for the temporary use of the coin, the expected time continued to be used again. In case of change in the time of continuing use of the convention, the business must inform these agencies in writing.

5. The business must open a pre-payment management monitor, including the following basic content:

a) the form of the coin of the covenant;

b) The number, type of currency that rules the business of buying, reejacation or destruction, in which specific denominates and types of foreign currency, date of purchase, reejacation or destruction, the manufacturer name, supply (if any) for the specified convention currency at a point a And the point is this:

c) Other content on the management requirements of the business.

6. Buy, re-export or destroy the convention currency made in accordance with regulation at Article 14 Digital Protocol 86 /2013/NĐ-CP This article 8 and the provisions of the law are concerned.

What? 7. Manage the backup devices of the electronic gaming machine that rewards.

1. Only the business has issued a Certificate of Sufficient Business Condition is allowed to purchase the backup device of the e-gaming machine to replace when required by regulation at Section 3 Article 14 of the Digital Protocol. 86 /2013/NĐ-CP.

2. The backup device of an electronic gaming machine that has a business bonus is allowed to purchase including:

a) The screen;

b) The system receives cash, the currency of the convention;

c) The system of reward;

d) The storage system;

Circuit board.

3. The number of spare parts in Clause 2 This does not exceed 10% on the total number of devices and the category of business-rewarded electronics gaming machines.

4. The backup device of the video game machine has a stipulated bonus in paragraph 2 This must be a 100% new device, which is available from the manufacturer, which provides a given award-based electronic gaming machine.

5. The business must open the management for each backup device of the e-gaming console, including the following basic content:

a) The number, particular strain of the backup device of the video game machine that has a purchasing business, reejacation or destruction;

b) The date of purchase, reejacation or destruction;

c) The name of the manufacturer, the supplier;

d) (serial number) of the device (if any);

Years of production;

e) The expiration year use (if any);

g) The date put into use for each device;

) The reason for the use.

6. When the backup device of the video game machine has a bonus to replace, the business must compile a copy of the device that has the device replaced, the device is replaced, and the replacement reason.

7. The replacement of the backup device must ensure the following basic principle:

a) Do not affect the minimum payout rate specified at the point of the Article 3 Article 10 This Information;

b) Do not increase the number of machines, types of machine types, type of award-rewarded video games are allowed for business.

What? 8. Process, manual destruction procedure, equipment of the electronic gaming machine that rewards and coins convention.

1. The destruction of the machine, the device of the electronic gaming machine has a reward and the coin convention made by regulation at Clap 4 and Clap 5 Article 14 No. 86 /2013/NĐ-CP and rules this.

2. Process, procedure for the destruction of the machine, the device of the electronic gaming machine with the same convention and coin as follows:

a) The business has a need for the destruction of the text to the Finance Department, the Department of Culture, Sports and Tourism, the local direct tax agency that governs the plan to destroy and recommend agencies on the board to participate in monitoring and validation. Destruction sequence;

b) During the time of limitation (07) of working days, since the day of receiving the text of the business, the agencies stated at this point must have the business sent to the business to confirm the representation of the agency involved in monitoring the process of destruction. The business is allowed to perform the destruction if there is at least one (01) representative of the above bodies overseeing the destruction process;

c) In the time of limitation (07) working days, since the date of receiving confirmation of the relevant authorities, the business informs the representative of these agencies specifically time, the destruction site, the number, the machine type, the device of the electric game machine. Award-to-death reward, destruction and organization of destruction according to the announcement;

d) The end of the destruction process, the parties involved in the destruction of the procedure for the confirmation of the destruction of the specified pattern at Annex 02 issued by this message.

What? 9. The manufacturer, which offers a bonus e-gaming machine and organizes the independent test of video gaming machines with prizes.

1. The manufacturer, which offers a bonus video game console and an independent test organization that produces a bonus video game machine that is allowed to provide a bonus video game console and provides an award-to-reward video game console in Vietnam if permitted. active in the Macao market and has been announced on site: www.dicj.gov.mo.

2. Enterprise when purchasing e-gaming machines has a bonus or a custom-made electronic gaming console that requires a manufacturer to require a manufacturer, offering an electronic gaming machine or an independent test organization that offers a full reward. Enough documents demonstrate the prescribed conditions at Clause 1 This. These documents must be witnessed, corroborated, or legitimized the consul of the authority. The business is responsible for hosting these documents to serve the inspection, inspection of the state governing body.

What? 10. Electronic gaming engineering conditions have a bonus.

1. The electronic gaming machine must ensure the following basic technical conditions:

a) Is designed and built to ensure that the games have an honest, objective, safe, stable, and managable, and can be tested when the state governing body has the authority to carry out the test mandate, the prescribed inspection at the Digital Protocol. 86 /2013/NĐ-CP;

b) There is a guide document describing the specification of hardware engineering, software, peripheral devices, machine operations, maintenance, maintenance, alternative ways, repair of damaged parts.

2. The hardware of the bonus video game machine must ensure the following basic technical conditions:

a) The electronic game machine has a guaranteed guarantee against all unauthorized interference from the outside. On the body the machine must have a manufacturer's stamp, which provides an external attachment, stating the following basic information: The manufacturer's name, supply, signature (serial number) of the machine, production date and expiration date of use (if any);

b) The cash acceptance system, the convention currency must ensure only those types of cash provided by the business, currency the convention of the business and prevent external impacts;

c) The award system for the player must be placed in the award-rewarded electronic gaming machines, ensuring the prevention of external impacts;

d) The storage system of the award-based video game machine must be designed at a separate location for other parts of the body, which must have the mechanism for testing, tracking information about the key functions of the machine including: The status quo of the device. hardline, software, games and results of the game, information about transactions, money payments; and more.

The circuit board of the electronic gaming machine must be designed and operated according to the manufacturer's manual documentation, each circuit board must have a name or numbering, the changes are recorded in the profile and ensure that it does not affect the overall operation. of the machine;

e) The mechanical device used to control video games has to be guaranteed not to affect other components of the bonus video game console.

3. The software of the award-based video game machine must ensure the following basic technical conditions:

a) The software program test software program must be able to detect, quickly analyze and give the method of processing the birth of birth;

b) The test software program must have the operation function and manage the engineering electronic clocks in order to store, display, and update information;

c) The software program that operates the random selection mechanism must ensure the selection of the game result independently, not predetermined and does not create elements to be able to judge the outcome of the game;

d) The software program that controls the operation recovery process of the powered electronic game machine must be able to restore and maintain the operational status of the electronic gaming machine with a reward just before the operation of the machine is interrupted, must be available. the ability to detect any changes from the time the machine's operation is interrupted;

The minimum fixed payout ratio for xèng detectors is 90% (which has included a cumulative award) and is installed in the machine. The business case that changes the payout rate must ensure that the payout rate is no less than the specified minimum rate of payday, the business must manually resettle before putting the machine into use and must specifically specify a paycheck rate. in the game format;

e) The electronic gaming machine must allow a software test right at the Business Point when required by the state governing body to have jurisdiction;

g) The electronic gaming system's reporting system must ensure the provision of aggregation reports and details on the outcome of the game, information about transactions, payment of the money, reports the sum of the money, the machine, the first balance, the end of the period.

4. The peripheral devices of the electronic gaming machine have a rewarding to ensure the following basic technical conditions:

a) The display of the award-driven electronic gaming machine must be able to be resistant to scratch, with no secret function keys or not written in the manual documentation that can affect the game;

b) The cable, the socket must be easy to identify, is designed so that the utility vehicle staff is able to prevent access from the outside;

c) The power switch system is clear, open and in a position to restrict the player to automatically close, open power.

What? 11. Regulation of dispute resolution in Business Point

1. The business must build the Dispute Resolution Statute between the player with the player, between the player with the business in the Business Point. The dispute resolution process must have the following basic content:

a) The contested cases are handled under the Dispute Resolution Statute;

b) Process, dispute resolution procedure, which specifically states: The filing of the dispute resolution, the filing of the case, the litigation process of the business and the authority to decide the dispute resolution;

c) The specific responsibility of the parties in the dispute resolution process;

d) Other related content provided by the business.

2. The business must list and publish the publicly traded pamphlet Regulation at the Business Point.

3. The relevant parties are responsible for carrying out the right regulations at the dispute resolution Regulation in the Business Point. In case one of the parties did not agree to the dispute resolution, the parties worked on the court to address the provisions of Vietnamese civil law.

Chapter III

PROFILE, LICENSE LEVEL PROCEDURE

ELECTRONIC GAME BUSINESS IS REWARDED

What? 12. Records, the procedure for issuing a Certificate of Business Certificate of Business

1. Businesses meet enough regulatory conditions at Article 19 of the Digital Protocol. 86 /2013/NĐ-CP is considered issuing a certificate of business eligitherapy. Case, procedure procedure, content appraisal review of the Certificate of Certificate in accordance with rules in accordance with Article 20 and Article 21 of the Digital Protocol 86 /2013/NĐ-CP in which the Certificate of Certificate is eligible for business under the prescribed form at Annex 03 issued by this message.

2. When considering issuing a Certificate of Qualified Business for Regulated Businesses at Clause 1 This, the Ministry of Finance is based on the total number of shelters at the business travel facility that is in business to determine the number of video game machines. It ' s an article in the United States of the United States of the United States. 86 /2013/NĐ-CP.

3. Businesses are hosting the electronic gaming business that is rewarded by regulation at Clap 1 Article 51 of the number. 86 /2013/NĐ-CP You have to make the procedure for the certification of all business conditions. The filing recommended that the certificate grant sufficient business conditions include:

a) The Certificate of Certificate of Certificate in accordance with the prescribed pattern in Annex 3 issued by this message;

b) The copy of the Certificate of Investment Certificate or Enterprise Registration Certificate is granted in effect by the state governing body, in which the business regulation is allowed to obtain a reward or text game business of the body. State regulators have the authority to allow business gaming business to reward;

c) regulatory filings at Clause 3, 5, 6, 7, 8 and 10 Article 20 Decree No. 86 /2013/NĐ-CP For businesses that do not have a travel storage facility not filing provisions in Clause 3 Article 20 of the Digital Protocol. 86 /2013/NĐ-CP;

d) Business variation, including the following basic content:

-The e-gaming business is rewarded before the filing of the filing of a Certificate of Qualifying Certificate certification, including: The number of maximum awarded electronic gaming machines is allowed business, information about business points (location, area, and business). volume, number, type of machine type, type of video game type that has a business reality that is in business, the business game business outcome of the business in three (03) the closest year to the time of filing a Certificate of Certificate certification. business conditions (revenue, cost, profit, and state budgets);

-Expected business plan in the coming time, including: Numbers, types of machine types, type of video game type that offers to continue business, projected revenue, cost, profit, expected demand for revenue, foreign currency, security, security, and security. Order, social safety, business point, business time, and deployment plan.

4. The procedure for the procedure of granting a certificate of business to the specified businesses at paragraph 3 This is done by regulation at Clap 1, 2 and 3 Article 21 No. 21 Protocol 86 /2013/NĐ-CP.

5. The Ministry of Finance chaired, in coordination with relevant agencies: Ministry of Planning and Investment, Ministry of Culture, Sports and Tourism, Ministry of Public Security, State Bank of Vietnam and the Provincial People ' s Commission, Central City of Central City where the business organization operates. The electronic gaming business has a case appraisal that offers the Certificate of Certificate of eligible business to the specified businesses at Clap 3 This in accordance with the appropriate content of the stipulated conditions at Clap 1 Article 51 of the number. 86 /2013/NĐ-CP.

6. Certificate of eligible video game business is awarded by the Ministry of Finance under the prescribed form at Annex 05 issued by this message.

What? 13. Records, procedure for the procedure of granting a Certificate of Business Qualified Certificate

1. The filing offers to grant the Certificate of Business Eligible Certificate to the specified cases at Clap 1 Article 23 Digital Protocol 86 /2013/NĐ-CP including:

a) The application of the Certificate of Receiving Sufficient Business Conditions under the prescribed pattern at Annex 04 issued this message;

b) A copy of the Certificate of Investment Certificate or Enterprise Registration Certificate is granted in effect by the state governing body;

c) A copy of the certificate that the business condition of the business was lost, lost, damaged (if any).

2. The procedure of granting a Certificate of Business Qualified Certificate

In the fifteen (15) days of work, since the date of receiving the valid records of the business under the provisions of this Article 1 Article, the Ministry of Finance provides sufficient business conditions for the business as specified in Clause 1 Article 23 of the Digital Protocol. 86 /2013/NĐ-CP.

3. The duration of the Certificate of Sufficient Business Condition is granted to the remaining operational deadline being prescribed at the Certificate of Qualified Business, issued or adjusted at the latest time.

What? 14. Records, procedure procedure regulating the Certificate of Business Qualified Certificate

1. The filing offers to adjust the Certificate of Qualified Certificate business to the specified cases at paragraph 2 Article 23 Digital Protocol. 86 /2013/NĐ-CP including:

a) Please modify the Certificate of Receiving Sufficient Business Conditions in Annex 04 issued by this Information;

b) A copy of the Certificate of Investment Certificate or Enterprise Registration Certificate is granted in effect by the state governing body;

c) Copy that there is a certificate of certificate of sufficient business condition;

d) The documents prove that the document adjuves sufficient business conditions in accordance with the regulation at paragraph 2 Article 23 of the Digital Protocol. 86 /2013/NĐ-CP And the rules of the law are relevant.

2. The procedure procedure regulates the Certificate of Business condition

In the thirty (30) days of employment, since the date of receiving the valid business of the business by regulation at Clause 1 Article, the Ministry of Finance grants sufficient business conditions adjusted to the business by regulation at paragraph 2 Article 23 Parliament. Number 86 /2013/NĐ-CP.

3. The duration of the Certificate of Certificate of Adjustment Business is the remaining operational deadline being prescribed at the Certificate of Qualified Business, issued or adjusted at the latest time.

What? 15. Profile, procedure procedure renew the Certificate of Business eligitiation certificate

1. The filing offers to renew the Certificate of Qualifying Certificate business for the prescribed cases at Section 3 Article 23 Digital Protocol. 86 /2013/NĐ-CP including:

a) The application to renew the Certificate of receiving sufficient business conditions under the prescribed pattern at Annex 04 issued by this Information;

b) A copy of a certificate of certificate of sufficient business condition with a minimum validity of six (06) months prior to the application for extension of the Certificate of Business condition;

c) The specified records at Clause 2, 3, 4, 5, 6, 7, 8 and 10 Article 20 Decree No. 86 /2013/NĐ-CP;

d) A copy of the conclusion of the conclusion of the conclusion of the examination body's business conditions in accordance with the specified periodic tests at paragraph 3 Article 33 of the number 33 Protocol 86 /2013/NĐ-CP;

The business method, including the principal content:

-The electronic game business situation rewards prior to the time of filing a proposal to renew the Certificate of Qualified Certificate of Business, including: The number of maximum awarded electronic gaming machines allowed in business, information about business points (location, area of view). volume, number, type of machine type, type of video game type that has a business reality that is in business, the business game business outcome of the business in the last three (03) years to the time of filing offers to renew the Certificate of Certification. sufficient business conditions (revenue, cost, profit and state budget filing) and the situation to approve the provisions of the law, etc. related to the e-gaming business that has a bonus in the business period;

-Expected business plan in the coming time, including: Numbers, types of machine types, type of video game type that offers business allowed, revenue, revenue, profit, profit, demand for procurement, foreign currency, security, security, and security. Order, Social Security for Business Points, time of extension, implementation of the implementation and commitment of the business to accept the provisions of the law in relation to the gaming business that is rewarded in the coming time.

2. The procedure for the extension of the Certificate of Receiving Sufficient Business Conditions in Clause 1, 2 and 3 Articles 21 Digital Protocol 86 /2013/NĐ-CP.

3. The Ministry of Finance chaired, in coordination with relevant agencies: Ministry of Planning and Investment, Ministry of Culture, Sports and Tourism, Ministry of Public Security, State Bank of Vietnam and the Provincial People ' s Commission, Central City of Central City where the business organization operates. Electronic gaming business has a record appraisal in accordance with the rules that are consistent with the regulatory conditions at point b 3 Article 23 The number of Protocol 86 /2013/NĐ-CP.

What? 16. Level fee, reissue, adjustment and extension of the Certificate of Business condition

1. An application fee, renew the Certificate of Qualified Certificate business in accordance with the Digital Protocol. 86 /2013/NĐ-CP And this is $150,000,000.

2. The application fee, which regulates the business conditions of the business by regulation at the Digital Protocol. 86 /2013/NĐ-CP And this is 20,000,000.

3. Level fee, reissue, adjustment, and extension of the Certificate of Eligible Business Conditions at Clause 1 and Clause 2 This is the state budget income.

4. After the business appraisal is eligible to be granted, grant, adjust and renew the Certificate of Qualified business under regulation at Article 12, Article 13, Article 14 and Article 15 This Information, the Ministry of Finance informs the business to submit fees in accordance with The rules of the law. The prescribed pattern is prescribed at Annex 06 issued by this message.

5. After receiving the announcement of the Ministry of Finance, the business is responsible for paying a fee to the state budget according to the current State Budget Table at the State Treasury and sent 1 in a row of paper paying into the state budget to the Ministry of Finance. The business is only granted, reissued, adjusted, and the extension of the Certificate of Business Qualified Certificate after paying a fee to the state budget.

Chapter IV

FINANCIAL MANAGEMENT, ACCOUNTING REGIME,

AUDIT AND REPORT MODE

What? 17. Cost of accounting and revenue management, cost

1. Electric gaming business has a rewarding to implement its own accounting of revenues, costs, and profits related to the award-rewarded video game business, and must be monitored separately on this section of the system. accounting books and financial statements.

2. The case of revenues, costs associated with e-gaming business activity tied to other business activity of the business, the business performs altishing the revenues, the cost at the expense of the total on-total sales. collected, the cost of the business ' s general business and must register with the direct tax authority.

3. The business is responsible for the accounting of the revenues, the cost that is consistent with accounting standards and guidelines at this Smart.

4. The identification of the revenue, the cost to prescribe, tax on the active video game business is made in accordance with the regulation of the existing law on taxation and the text of the execs.

What? 18. Revenue

Bonus video game business operations include:

1. Revenue from the gaming business business is rewarded.

2. Revenue from other financial and income activities from the video game business activity has a rewarding implementation by the current accounting regime.

What? 19. Cost

The cost of operating video game business is the entire cost of serving the award-valued electronic game business as defined by the law of taxation, in which:

1. The payout cost is the amount of actual business that pays the player to the prize when engaging in game-based video game consoles with rules at the game format and regulations of the tax legislation.

2. The cost of hiring management makes a lease on the management contract but must ensure that a total of the maximum management-related expenses is not exceeding 4% of the award-paid video game business.

3. The recommended recommended cost at paragraph 3 Article 28 of the Digital Protocol 86 /2013/NĐ-CP.

What? 20. discount

The discount of the e-gaming business business has been awarded by regulation at Article 28 of the number. 86 /2013/NĐ-CP is done as follows:

1. The object is discounted: the player buys the convention currency with a minimum value of $50,000 (USD) /time.

2. Businesses are reduced except for tax revenues under the law of tax legislation. The method of determining the tax is reduced to execution by the regulation of the tax law.

3. The business must register with a direct tax agency that manages the policy of rebate.

What? 21. Money management, convention currency at the fund warehouse, cashier and at electronic gaming machines that are rewarded.

1. The business must build and enact regulations on the regulation of financial management, convention management process, and the management organization that guarantees the separation of funds between the fund, the cashier and at the bonus video game machines.

2. The business is only allowed to swap cash, coins convention to the player prior to playing and return cash to the player at the cashier's counter and must establish a bill of change in accordance with the prescribed form at Annex 9 issued by this message. The cashier must be able to monitor the amount of money, the actual currency that deals in the period.

3. The business has to set up the dedicated chest (pocket) for cash, the convention currency. These boxes (bags) must be sealed before carrying out of the fund vault and immediately after bringing out the award-rewarded video game console.

4. The opening of the casing of the boxes (bags) and the audits, the calculation of transactions at the cashier must be made at a certain time under the regulation at the financial management process, the business ' s convention management process and must be confirmed. According to the terms of the bill, the bill of currency, the sum of the currency, and the sum of the sum of the revenue, and the receipt of the sum of the proceeds of the sum of the proceeds of the Fourth, 08, 10, and 11.

What? 22. Accounting Mode, audits and publicly report financial statements.

1. Enterprise performs accounting mode under the provisions of the Accounting Law and the existing law regulations on accounting.

2. The annual financial report of the gaming business business that has a reward must be audits by an independent audit organization permitted to operate legally in Vietnam.

3. In the 90-day period since the end of the accounting period of the year, the e-commerce business has to publicly report financial statements by law.

4. Enterprise performs the retention of financial reporting by regulation at the Accounting Law. For example, the minimum retention period is three (03) years in order to serve the inspection, inspection of the state governing body.

What? 23. Report Mode

1. At the end of the accounting period (quarter, year), business game business is rewarded and sends financial statements and statistical reports by law. The law enforcement agent of the video game business is rewarded with responsibility before the law on the accuracy, honesty of these reports.

2. In addition to the financial statements set up by the rule of law stating at this 1 Article, the quarterly valuation, which ends the year, the e-gaming business business has to be rewarded and sent the following reports:

a) Report on the number, type of machine type, type of electronic game type that is awarded in accordance with the prescribed form at Annex 12 issued by this message;

b) Report of the purchase, use, re-export, or destruction of the device of the electronic gaming machine with a prescribed pattern at Annex 13 issued by this message;

c) The video game business activity situation is rewarded with a prescribed pattern at Annex 14 issued by this message.

3. The deadline and the sending of the report:

a) The financial statements are set up in accordance with the regulation of the law stating at Clause 1 This Article sent to the Ministry of Finance, the Finance Department, the Department of Culture, Sports and Tourism and the slowest local tax department is fifteen (15) working days, since the end of the year accounting period;

b) Regulatory reports at Clause 2 This to the Ministry of Finance, Finance Department, Department of Culture, Sports and Tourism and the slowest Local Tax Service are fifteen (15) working days, since the end of the accounting period (quarter, year).

4. The case of the Ministry of Finance, the Provincial People ' s Committee, the Central City Committee that requires the implementation of a groundbreaking report, the e-gaming business business has a rewarding to implement and submit reports at the request.

Chapter V.

THE RESPONSIBILITY OF THE ORGANIZATIONS

What? 24. The responsibility of the Provincial People ' s Committee, the Central City

Responsible for managing, monitoring, testing, and directing the relevant agencies of the management of the deployment management business, monitoring, testing to ensure the performance of the electronic game business is rewarded on full compliance, the right of which is correct. rules at the Digital Decree 86 /2013/NĐ-CP regulation at this level and the laws of law are relevant.

What? 25. Financial Services

Responsible for managing, monitoring, testing, and presiding over the staff of the Provincial People's Committee, the Central City of the Central City in the management, monitoring, examination of the electronic game business is rewarded on the table by regulation at the Digital Protocol. 86 /2013/NĐ-CP regulation at this level and the laws of law are relevant.

What? 26. Local Tax Service Responsibility

1. Coordinate with the Department of Finance and relevant agencies in the management, monitoring, inspection of electronic game business activities that are rewarded on the table by regulation at the United States Census. 86 /2013/NĐ-CP regulation at this level and the laws of law are relevant.

2. In charge of management, inspection, inspection of the implementation of the payment obligation, the fee for the business-game business enterprises is rewarded under the rule of law.

What? 27. The manufacturer ' s responsibility, which provides an award-rewarded video game console and the organization of the independent test computer gaming console.

The production business, machine supply, equipment of the electronic gaming machine has a reward and organization independently of the electronic gaming machine that rewards the machine, the device of a bonus video game machine, and the electronic gaming machine-testing service. under the regulation at this Information, it is responsible to comply with the rule of law on the electronic game business activities that are awarded in accordance with the regulation of the No. 86 /2013/NĐ-CP regulation at this level and the laws of law are relevant.

What? 28. The responsibility of the gaming business business is rewarded.

1. comply with the regulation of the law on the electronic game business activities that are awarded by regulation at the Digital Protocol. 86 /2013/NĐ-CP regulation at this and other provisions of the relevant law.

2. Take charge of the construction, issue of the statutes, the business management process of the business ensuring transparency, honesty and compliance with the regulation of the law in the award-making video game business.

Chapter VI

THE ORGANIZATION.

What? 29. The transition rule

1. Companies in accordance with Regulation 1 Article 51 Digital Protocol 86 /2013/NĐ-CP is allowed to continue the business of the purchased electronic games and are in business before this announcement comes into effect until the replacement of the new machines. Electronic gaming machines that have a purchase from this date are valid for compliance with regulation in accordance with Article 9 and Article 10 of this.

2. In the term one (01) of the year since this Private Day is valid for enforcement, business pursues at Clap 1 Article 51 Digital Protocol 86 /2013/NĐ-CP Well, you have to adjust the bonus rates of the existing video game machines that are currently doing business in accordance with the regulation at the expense of the Third Article 10, and you have to do it again before you put the machine into use.

What? 30. Organization to execute

1. This message has been in effect since March 15, 2014.

2. In the course of execution, if there is difficulty in the process, the offer of organizations, individuals reflect on the Ministry of Finance for review, resolve ./.

KT. MINISTER.
Chief.

(signed)

Nguyen Industrial