IT ' S SMART

Guide to the financial management regime for the lottery business.

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Base of Protocol 30 /2007/NĐ-CP January 1, 2007 of the Government on the lottery business and the Digital Protocol 78 /2012/NĐ-CP October 05/2012 of the Government on the amendment, adding some of the provisions of the Digital Protocol 30 /2007/NĐ-CP January 1, 2007 of the Government on the Lottery Business;

Base of Protocol 71 /2013/NĐ-CP July 11, 2013 of the Government on Investment Capital Investment into business and financial management to the State-held business of 100% of the charter capital;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

Implementation of Public Works 8308 /VPCP-KTTH on 04/10/2013 by the Government Office on the issue of the special financial mechanism for lottery business activities;

On the recommendation of the Chief Financial Officer of the banks and financial institutions,

The Minister of Finance issued the Information Administration for financial management of the lottery business.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

1. This information guides the financial management regime for the lottery business business.

2. The lottery business is responsible for implementing the financial management regime under the regulatory law of financial management to the state-owned business that holds 100% of the regulatory capital and regulations at this level. In this case, there is a regulation in this privacy.

What? 2. Subject applies

1. The company is limited to a member of the public lottery member of the Central Committee of the provinces, the Central City of the Central Committee, and its owner (later called the Essential Lottery Company).

2. The LLC is a member of the Vietnam Powerball Lottery (later called the Vietnam Lottery Lottery Company).

3. The owner of the lottery business, the state governing body for lottery business operations.

4. The organization, the individual is involved.

What? 3. Explain words

1. "Lottery Business Business" includes the Vietnamese-based lottery companies and the Vietnam Powerhouse Lottery Corporation.

2. "The traditional lottery ticket released under the link mechanism" is a lottery ticket produced by lottery companies in the same area of the joint release of a lottery ticket in the entire region table with a unified award structure, the joint opening number of awards and prizes. the entire award cost, the cost of printing lottery tickets allocated among the petition lottery companies by the operational Regulation of the Regional Architectural Lottery Council by the Ministry of Finance approved by the Treasury.

3. The "agent rose" is the amount that the lottery business paid for the lottery dealer by percentage (%) on the value of the lottery ticket sold.

4. "Taxable Revenue" is revenue from business operations of lottery types that have included increased value tax and special consumption tax. The revenue has tax revenues to determine the amount of the agent rose, which extracts the pay risk reserve fund, which supports the anti-issue room, which makes the fake lottery ticket.

5. "No-tax revenue" is the revenue from business operations of lottery types that do not include an increase in value added tax and special consumption tax. Sales have no tax to determine the business results of the lottery business.

6. "The actual revenue" is the actual tax revenues that arise in the province of each province, the Central City of Central. The actual revenue for making the basis of budget revenue from the lottery business is selected by the prescribed number of payments at this Smart.

7. "Cumulative Award Costs" is the cost of the return of Vietnam ' s computing Lottery Company corresponding to the accumulated award value of the self-selected lottery product by regulation at the specified game format that has been approved by the state agency. Yeah, but no winner.

Chapter II

CAPITAL MANAGEMENT AND ASSETS

What? 4. charter Capital

1. The charter capital is the amount of capital needing to be invested in an investment commitment to carry out the business mission of the lottery business and is inscribed at the Organization ' s Organizational And Operational Charter.

2. During the operation, the lottery business business has the need to increase the charter capital that will base on the target, mission, development strategy, and the regulatory capital supplement, building the user-based review-based program. the law.

The methodology, sequence, procedure and authority decide to increase the charter capital of the lottery business is done according to the financial management regime for the state-held business that holds 100% of the charter capital.

3. When defining the regulatory capital needs more to serve the lottery business, in addition to the investment projects that cater to the lottery business, the lottery business is calculated the amount of capital needed to use the payout to its customers. with the categories of lottery products that are allowed to do business according to the rule of law.

4. The lottery business business is not reduced to charter capital throughout the course of business operations.

What? 5. Capital mobiles

1. The form of capital mobiles, the principle of capital mobiles and the authority to decide the capital mobiles of the business lottery business implemented by the state-raising mechanism of the state-held enterprise of 100%, and is not changed. It's a possession.

2. The lottery business is only allowed to raise capital to invest in the sales of lottery business and the business sector directly related to the lottery business.

What? 6. Investment Capital Out of Business

1. The lottery business is only invested outside of the business-related professions directly to the lottery business. The implementation of a business cooperation contract with foreign partners is made in accordance with the rule of law on the basis of the owner's approval.

2. Principles, forms, investment limits that are inherently outside the business and jurisdiction of the lottery business business performing under the financial management regime for the state-held business that holds 100% of the charter capital and the Organization ' s Charter and Operations. Business.

What? 7. Capital Management and Asset Management

1. The lottery business is responsible for managing, effectively using the full amount of capital and assets due to investment owners and other legal operating capital resources to cater to the lottery business operations and activities related directly to the operation of the business. You know, the lottery business is by law.

2. Investment, construction, fixed asset procurement, fixed asset depreciation, lease, mortgage, asset grip, liquation, fixed asset transfer, transfer of capital investments out of business, management of inventory, management of investments, management of investments, and investments. The debt must be collected, the debt must be paid, the price difference, the inventory, reevaluate the assets of the business lottery business that performs according to the financial management regime for the state-owned business that holds 100% of the charter capital.

Chapter III

SALES MANAGEMENT, COST

What? 8. Revenue

Sales of the lottery business include:

1. Revenue from business activity of lottery types;

2. Revenue from business activity other than the raffle business is permitted by law;

3. Revenue from financial activity includes the proceeds defined under the financial management regime for the state-held business that holds 100% of the charter capital;

4. Other income includes:

a) Other income is determined by the financial management regime for the state-controlled business of 100%;

b) The income from the completion of the value of the accumulated prizes of the self-selected lottery products no winners at the time of the end of the specified bonus deadline at the specified game format have been questioned by the state governing body. The rights to approve.

What? 9. Revenue of Revenue

1. Revenue from business activity of lottery types: is the full amount of ticket sales that have to be collected in the period from the categories of lottery that are allowed to do business according to the rule of law that has been identified as consumption in the period.

2. Revenue from business activity other than the business operations of the lottery is permitted by law: the entire amount must be collected in the term from the sale of goods products, offering the service of the lottery business.

3. Revenue from financial activity: accounting for sales when economic activity arise, does not distinguish money or uncollected money.

4. Other income: accounting for revenue when there is customer evidence that accepts payment, which does not distinguish money or uncollected money.

What? 10. Cost

In addition to the expenses identified as a cost related to business activity according to the financial management regime for the state-held business that holds 100% of the charter capital, the lottery business enterprise is charged at the cost of which is unless determined. business income tax on some of the following special expenses:

1. Pay expense:

a) For traditional lottery types, manual and lottery lottery types are known as immediate results: The cost of paying is the actual amount paid to the winner for lottery tickets awarded by the law. For the type of traditional lottery that releases according to the release link mechanism, the cost of the reward includes:

-The actual payout costs have paid for the award-winning lottery tickets of the self-paid lottery business by regulation at the Operations Regulation of the Regional Lottery Lottery Council;

-The actual payout costs have paid the allocation for the lottery business business by the allocation rate for the award-winning lottery tickets of the General Board 's General Expenditure Liability in accordance with the International Lottery Lottery Council' s Operations Regulation. The area.

b) For the type of lottery that selects the number of computing: The payout cost is the actual amount paid to the winner for the award-winning lottery tickets and the value of the accumulated prizes transferred to the next award-defined bonus dial. The game format was approved by the state agency.

2. The agent rose for the lottery dealership:

a) The price of a particular agent rose by the business lottery business decided during the period but must ensure that the principle does not exceed 15% of the business ' s tax-paid lottery ticket sales (the lottery ticket value sold). The level of agent commissions are specifically scored at the lottery contract contract signed between the lottery business business and the lottery dealer;

b) The lottery business business only payment of agent commissions to the lottery agent after having completed the confirmation of the number of that agent lottery tickets consumed during the period and the lottery agent made full of the obligations written in the agent contract with the company. lottery business;

c) The lottery business business is responsible for deductible the tax money that must submit to the lottery dealers before payment of money to the lottery agent by the provisions of the existing tax law.

3. Cost of the authorization fee for the customer to the prize:

a) The amount of the authorized commission fee for the maximum lottery agent is not more than 0.2% of the total award value that the lottery agent paid under the commission;

b) The cost base is the agent contract that has signed between the lottery business business and the lottery dealer, which must have provisions for the authorship of the reward and other evidence that the lottery agent has paid the prize to the customer;

c) The award-winning lottery lottery is not collected at any expense by the customer.

4. Cost of the bonus dial and limb for the monitoring work of the Lottery Supervisor Council:

a) The cost of the opening of the award includes the cost of renting the hall and other expenses purchased or leased out of service for the bonus dial work;

For the case of a traditional lottery ticket release case, the lottery business enterprises perform a joint opening, the cost of the opening number of each business allocated according to the rate of lottery ticket sales. The sale of each business compared to the total sales of the region during the period. The identification of specific costs is regulated at the Activity Regulation of the Regional Lottery Lottery.

b) The cost of the remunation for the members of the lottery supervising Council is calculated as a-level-level-level-level, civil-based, regulatory regime approved by the owner on the basis of a proposal by the Department of Finance and business of the lottery business. The extent of the remunation is determined by the principle that is consistent with the implementation of the job content and to enhance the responsibility of the members in the execution of the monitoring mission;

The payment base for the members of the lottery to monitor the lottery is calculated according to the amount of credit being approved by the owner and the number of public days, the number of actual sessions that participate in the members ' work.

5. Cost of supporting the anti-issue room work, making false number tickets:

The lottery business business is spent in support of the problem prevention issue, making particular fake number tickets as follows:

a) Principles of the rule:

-Direct support for the Public Security Agency and local relevant agencies or on the site of organizing business activities to carry out investigative work, discovery, rationing of the number of issues, making counterfeit tickets;

-In line with the financial capabilities of the lottery business;

-There's enough bills, legal evidence, legal procedure.

-The Public Security Agency and relevant agencies are responsible for distributing support to the units, individuals whose achievements are publicly available depending on the complex nature of the case, the number of persons, the participating unit and the time of investigation of the case;

-The base is the copyright copies of the People's Court, which decides to prosecute the case or decide to punish the administrative breach and the receipt of the fine.

b) The cost and sum of the genus:

-For cases of trial: a maximum amount of 20 million copper/cases;

-For administrative violation cases: a maximum amount of 50% of the total administrative penalties but does not exceed 5 million copper/cases;

-The maximum amount spent in the fiscal year does not exceed:

+ 1% of the total tax ticket sales of the lottery business enterprises are operating business in the North, Central, and sales of the digital lottery product selection of computing numbers;

+ 0.1% of the total tax ticket sales of the lottery business are operating business in the South Region.

c) Based on actual conditions and the level of support for each case by regulation at point b, paragraph 5 This, business lottery business owners approve of content and specific level of support guarantees the correct expenses.

6. The cost of extracts the expected risk risk fund:

a) The type of product and principle of extracts:

-The lottery business business is only allowed to extract the paid risk reserve fund for the types of lottery products that are allowed to do business in accordance with the fixed pay method under the rule of law;

-At the time of the citation, the lottery business was not in the hole.

b) Conditions are extracted: When in the extract of the lottery business the lottery business has a smaller actual payback rate than the construction rate of construction or the plan of each type of lottery product that is allowed to do business under the regulation of the Ministry of Finance. The actual reward rate in the period is determined as follows:

Actual Pay Rate	=	The total cost of the actual reward paid in the period	x	100%
		Total tax revenues arise during the period

c) The time of the citation: The lottery business business is temporarily abated by the quarter and makes the decision by ending the fiscal year if eligible for the specified citation at point b, paragraph 6;

d) The extract of each of the lottery types is determined by the formula:

DPTt

=

DT

x

TLkh

-

TTtt

In it:

DPtt: The reward for the reward room of each lottery type.

DT: The total tax revenue of each of the lottery types in the period of the extract.

TLkh: The construction rate of construction or planning in the prescribed period of each lottery type.

TTtt: The total value of the actual reward has paid customers the prize of each of the lottery types in the extract in the expense of the lottery business of the lottery business.

The maximum rate to extract the pay risk reserve fund and the use of the paid risk reserve fund is done as follows:

-For companies lottery companies that have business operations in the North, Central, and Vietnam ' s Lottery Lottery Companies, the citation must ensure that the total amount of maximum payable risk funds is not exceeding 10% of total tax revenue. of all types of lottery are allowed to be extracted at the time of the extraction;

-For companies raffle companies that do business in the South, the citation must ensure that the total number of paid maximum payout funds does not exceed 3% of the total tax revenue of all types of raplers being allowed to be extracted at home. the time of the extraction;

-The case of the total number of return risk funds in the above limit, the lottery business must cease to extract until the balance is lower than the permitted limit. The number of paid risk backup funds used is not all moved to next year;

-The lottery business business uses a paid risk reserve fund when the actual payout rate in the period is greater than the construction rate of construction or plan. Where the reward fund is not enough to spend, the rest of the actual reward is included in the cost of business.

7. Lottery fare:

a) These expenses include the cost of printing lottery tickets at the actual payment price with the printing base, shipping costs, the loading, the preservation, the valid charge (if any) or the contribution of the general lottery ticket costs under the provisions of the Regional Lottery Lottery. the economic contract base between the lottery business business and the printing facility;

b) The cost of printing the number of rewards, purchase of printed paper, ink and other costs associated with the lottery ticket self-selecting the number of payments according to the actual payment price on the basis of the economic contract between the lottery business business and the supply unit;

c) The case of the lottery business lottery business lottery ticket, the cost of printing lottery tickets are reasonable expenses, the actual valid of which arise and is factored into the general cost of the business.

8. Cost of lottery ticket information and bonus dial, opening results: are the expenses to deliver the award-winning results information on radio, television and other public information media, the cost of printing leaflets on the price of reward, the opening results. reward for customer service and agent. The main base is the economic contract, the invoice, the valid certificate according to the regulatory regime.

9. Cost of operating contribution of the Regional Lottery Lottery:

a) The contribution level for the maximum lottery business enterprises is $60 million per month ($5 million per month). This contribution does not include the payout costs, the bonus dial cost, the lottery ticket cost of the Regional Lottery Lottery Board the traditional lottery ticket release area according to the release link mechanism. The specific contribution of each lottery business business by the Lottery Lottery Council establishes by the agreement of each Council;

b) The expenses must be valid, valid. As a result of the Council's Expenditure Management Lottery, the Council must be unified through the definition of the genus. The chairman of the Regional Lottery Lottery Council is responsible for the legalization, the validity of the expenses. The end of the fiscal year must be determined to be public in the Regional Lottery Lottery Council. After the decision, it is moved next year to continue to use in accordance with the specified purposes.

10. New cost, disclosure, advertising, brokerage, marketing, promotional costs are allowed, transaction costs, conference costs, and other expenses related to business operations. The ratio of the genus is made in accordance with the law of taxation and is calculated on the percentage (%) of the total cost of minus (-) the cost of the reward.

What? 11. Cost of expense record and cost management

1. The principle of recording expenses:

a) The lottery business business is only audits at the expense of the expenses that arise in relation to business activity in the fiscal year;

b) The determination of the cost of the lottery business enterprise is made in accordance with accounting standards and the existing tax laws.

2. Cost of Cost Management:

a) The lottery business business must strictly manage the costs of reducing costs and prices into products in order to increase the efficiency of the business of the business;

b) The cost management of the lottery business is made in accordance with the rule of law on the regulation of financial management to the state owned by the state 100% of the charter capital.

Chapter IV

PERFORMING OBLIGATIONS WITH THE STATE BUDGET OF THE LOTTERY BUSINESS BUSINESS.

What? 12. The principle of performing obligations with state budget

1. The kitan lottery company is responsible for full implementation of the obligations with the state budget under the provisions of the tax legislation.

2. Vietnam ' s Lottery Lottery Company is responsible for carrying out the regulation at 1 Article and the following regulations:

a) The declaration, the decision of increased value tax, special consumption tax, and corporate income tax at the headquarters. On the basis of the tax number having to submit to each tax sharper, the Vietnam Lottery Lottery Company performs the allocation of taxes that must submit to the local budget in accordance with the actual rate of revenue that arise on each of the sites and set up the payment of money into the local budget. according to the rule of law;

b) Unless, prescribe and decide the personal income tax payout must submit at the headquarters. Vietnam ' s computing lottery company performs a tax allocation of personal income tax that must submit to the local budget and make a deposit of money into the local budget by the rule of law on the basis of the following criteria:

-The personal income tax on the commission pays the lottery for the lottery to choose the number of payments: the practice of allocation according to the actual revenue of the lottery agent self-selecting the number of payments that arise in each province's province, the Central City of Central;

-Personal income tax on the prize winner: implementation of a provincial allocation, the city where the individual registers participation in the bill for distribution method via telephone or internet and where the lottery ticket selects its own number of payments. for the distribution method through the terminal.

c) The remaining profit case after the corporate income tax filed into the local budget by regulation at point b, paragraph 3 Article 14 This April, the Vietnam Lottery Lottery Company performs prescribation at the headquarters, allocated to the local budget. According to the rate of actual sales that arise in each province, the city and paper bills are filed in the local budget by law;

d) How to determine the actual revenue of the actual revenue on each province of the province, the Central City of the Vietnam Lottery Lottery Corporation is carried out under the regulation at Article 13 of this.

The specific guidance of valuing and filing value-added taxes, special consumption tax, corporate income tax, personal income tax, and post-tax returns corporate income tax of Vietnam ' s pay lottery Company stipulated at a point a, b, c and this paragraph is implemented the regulation of the tax legislation, the law on tax management and the manual text of the Ministry of Finance.

What? 13. Define actual sales that arise according to each business venue of Vietnam ' s Electric Lottery Lottery Company

1. Vietnam ' s computing lottery company has full track responsibility, exactly the actual revenue that arise at the site of each province, the Central City of Central City to make the basis of a budget revenue allocation from the digital lottery business that selects its own electricity number. accounting by regulation at this message and relevant regulations.

2. The identification of actual revenue from the business activity of the lottery products that selects the number of payments by the Vietnam Powerlottery Lottery Corporation at the province of each province, the Central City of China is implemented as follows:

a) For the self-selective lottery ticket distribution method through the terminal machine device: revenue from the lottery business activity self-selecting the number of payments that arise from the end of the lottery ticket sales register self-selecting lottery numbers in the administrative locale. Every province, the Central City of China under a lottery contract, has signed with the Vietnam Powerhouse Lottery Company or its stores, ticket sales points set by the Vietnam Lottery Corporation on the site;

b) For the self-selective lottery ticket distribution method via telephone and internet: revenue is determined by the location of the customer registration of the venue participating in the reward when opening a draft account under the law of the lottery business. the number of self-selecting the number.

Chapter V.

DISTRIBUTION OF PROFITS, EXTRACT AND USE OF FUNDS

What? 14. Distribution of Profit

The profit of the lottery business business after offset the loss of the previous year by the regulation of the corporate income tax law, which cited scientific and technological development funds under the law of law, pays corporate income tax on the rule of law, to be distributed as follows:

1. Blunking the loss of the previous year ' s loss expired on the pre-tax profit.

2. The remaining profit after subtracing the regulation at paragraph 1 This is distributed as follows:

a) Quote 30% into the development investment fund;

For businesses that the lottery business has been invested enough that are not to be extracted from the investment fund.

b) The award of reward funds, benefits and funds management of the business;

The condition and the level of extracts of the above funds are made in accordance with the rule of law on the regulation of financial management to the state-owned business that is 100% owned by the state.

3. After extracts the funds by regulation at paragraph 2 This, the remaining profit is due to the decision owner, namely the following:

a) For lottery business businesses that have not yet been invested enough to be granted competent authority, the rest of the profits are further added to the business ' s development investment fund to add enough regulatory capital by the owner of the company. approval;

For the lottery companies that have been established by the People's Committee of the Provinces, the Central Committee of the Central Committee (later called the Provincial People's Committee) as the owner, after implementing the addition of the development fund of the business, the People's Committee. The provincial population is responsible for reporting the Council of People to the same level at the most recent session of the implementation.

b) For the lottery business enterprises that have been invested enough of the charter:

-For the architecture lottery companies the provincial committee is owned by the Provincial People's Committee: the remaining profit is filed into the local budget to serve the investment of building works on education, health, and other important social welfare at the site. the way.

-For Vietnam ' s Lottery Lottery Company: the rest of the profits are allocated to the local budget to serve for the investment of building works on education, health and other important social welfare in the local by regulation at point c, which is not. This is 2 Article 12 of this.

4. Serious sales of the lottery business uses the remaining profits after taxes so that the agent rose exceeds the maximum level according to the regulation at 2 Article 10 This News.

5. Exposition and use of the above funds must be approved by the owner and public implementation of the financial public regulation, democratic rule in the establishment and regulation of the State.

What? 15. The purpose of using funds

The management, use, and determination of the funds of the lottery business is carried out in accordance with the legislation of financial management to the state-owned business of 100%. For the reward fund, the lottery business business is not used to spend money on the lottery dealership which has been given a regulatory commission fee according to this Privacy.

Chapter VI

FINANCIAL PLANNING, ACCOUNTING REGIME, AUDITS, REPORTING, FINANCIAL PUBLIC AND INSPECTION, OVERSIGHT OF THE COMPANY.

What? 16. Financial Planning

1. Base in strategic orientation, the business development planning of the lottery business has been approved by the owner, business business lottery business lottery business plan, long-term financial plan in line with the direction of the company ' s business. It was decided by the owner.

2. Every year, the base of the long-term business production plan, business raffle business building company President business plan decides, for business that has not been transformed by regulation at paragraph 9 Article 1 of the digital decree. 78 /2012/NĐ-CP A member council decides.

3. The business production planning base is joined by the Board (for business that has not been converted by regulation at paragraph 9 Article 1 of the Digital Protocol) 78 /2012/ND-CP), The company's president decides, the business lottery business performs the business production situation of the year of reporting and financial planning for the next year to its owner, the financial body before July 31 each year.

4. Owner holders in coordination with the financial body and a refinance of financial planning by the lottery business business and have official written opinions to business business sales of the financial plan. The financial plan after completion is the official plan as the basis for the owner and the financial institution and supervising, evaluation, management of business operations of the lottery business.

What? 17. Accounting, Statistics

1. Sales of the Lottery Business implementing the accounting regime, the prescribed statistics of the existing law, full reflection, timely, honest, accurate, objective financial activities.

2. The fiscal year started on 1 January and ended on December 31, calendar year.

What? 18. Other Financial Reporting and Reports

1. At the end of the accounting period (quarter, year), the lottery business business has to set up, present and submit financial statements and statistical reports under the rule of law. The President of the Council of the Member (for business has not changed under regulation at paragraph 9 Article 1 decree No. 78 /2012/NĐ-CP ), the president of the company and responsible for 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, end of the year, the lottery business business must set up and submit the following reports:

a) Report of Business Activity (specimen 01 /BCXS);

b) Ticket consumption situation (2 /BCXS);

c) The implementation of the implementation of the debt term and ensuring the payment obligations of the lottery agent (sample number 3 /BCXS);

d) Report of the Lottery Cost of the lottery and the prize rights commission of the lottery agent (denominated 4 /BCXS);

) Report of management situation, capital use and state assets (sample number 05 /BCXS);

e) The actual revenue-based situation in the province, the city has a self-selective lottery and the allocation situation, paying the budget of the provinces from its own lottery business. South (6th acre/BCXST).

3. The deadline and the sending of the report:

a) Regulatory reports at paragraph 1 This sends to the owner and other agencies under the regulation at the Digital Protocol. 129 /2004/ND-CP December 31, 2004 of the Government's Guide to the Slowing Accounting Law is twenty (20) the day since the end of the quarter and the slowest end of thirty (30) days from the end of the year's accounting period;

b) The specified reports at paragraph 2 sent the owners and the Ministry of Finance (the Finance of Banks and Financial organizations) along with the time of sending the prescribed reports at the point a, paragraph 3 This.

4. The case of the Ministry of Finance is required to make a report of the breakthrough, the lottery business business must carry out the establishment and submit the report as required.

What? 19. Audit, inspection, public reporting of financial statements

1. The annual financial report of the lottery business business must be audits by an independent audit organization permitted to operate legally in Vietnam.

2. The lottery business business is subject to the management, inspection, supervision of the competent authorities concerned by the regulation of the law. The slog is fifteen (15) of working days since the date of the financial reporting results, the tax decision report, the inspection conclusion, the lottery business business must send the auditor-tested financial statements, the tax decision report, the inspection conclusion. to the owner and the Ministry of Finance (the Finance of Banks and Financial Financing).

3. During the sixty (60) days from the end of the fiscal year, the lottery business must publicly declare financial statements by law.

What? 20. The responsibility of the agencies and the lottery business business

1. Ministry of Finance:

a) Practice the rights and obligations of the owner to the Vietnam Lottery Lottery Corporation under the regulation at this Information and the regulation of the relevant law;

b) Appropriation of remunation to members of the lottery monitoring Council of the Vietnam Lottery Lottery Corporation by regulation at point b, paragraph 4 Article 10 This Information;

c) Appropriing the amount of funds and the use of the remaining profit after extracts the funds of the Vietnam Computing Lottery Corporation by regulation at paragraph 2 and paragraph 3 Article 14 of this.

d) Build a financial management mechanism for the lottery business enterprises.

2. The People ' s Committee of the provinces, the Central City of the Central Committee:

a) Implementiation of the right and obligations of the owners for the petition lottery companies established by the Provincial People's Committee established by the regulation at this Information and the regulation of the relevant law;

b) Appropriation of the degree of remunation for the members of the lottery monitoring committee by regulation at point b, paragraph 4 Article 10 This message;

c) Appropriation of content and the level of support for the anti-numeric room, faking the specified number of tickets at paragraph 5 Article 10;

d) Appropriate the citation of funds and the use of the remaining profit after extracts regulatory funds at paragraph 2 and paragraph 3 Article 14 of this.

Approve the handling of the financial reserve balance of funds that have not yet used the regulation at Article 21 of this information;

e) Directs local authorities to carry out inspections, inspectors, comprehensive oversight of the lottery business business in the acceptance of a regulatory financial management regime at this Smart.

3. Lottery business:

a) Compliance with the approval of the regulation of financial management by regulation at this Smart and other legislation is relevant;

b) Perform the assessment and classification of the annual business by the rule of law;

c) The implementation of the financial information is in accordance with the rule of law;

d) to be subject to the management, examination, supervision of the owner and the competent authorities under the rule of law.

Chapter VII.

THE ORGANIZATION.

What? 21. Deal with the financial backup fund balance

1. The financial reserve balance balance that has not been used at this time of this Smart has the effect of being handled as follows:

a) For uninvested lottery business businesses that are inherently eligible under the decision of the competent authority: additions to the development investment fund to supplement the charter capital;

b) For the business of the lottery business has been invested enough in terms of the charter: submit to the local budget for use for the investment of building works on education, health and other important local social welfare by regulation at point b, the company said. This is $14.

2. The owner of the lottery business lottery decides to handle the amount of financial reserve funds specified at 1 Article.

What? 22. Organization to execute

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

2. This information replaces the Digital 112 /2007/TT-BTC September 19, 2007 of the Ministry of Finance guided the financial management regime to the architectural lottery company; Article 2 of Digital Information. 131 /2009/TT-BTC June 29, 2009, of the Ministry of Finance amended, the addition of a number of regulations at No. 65 /2007/TT-BTC 18 June 2007 and Digital News 112 /2007/TT-BTC.

3. During the implementation process, if there is difficulty, entanging, lottery business enterprises and units with timely reporting on the Ministry of Finance to review, have specific guidelines ./.