Decree 86/2013/nd-Cp: About The Video Game Business Has For Foreigners

Original Language Title: Nghị định 86/2013/NĐ-CP: Về kinh doanh trò chơi điện tử có thưởng dành cho người nước ngoài

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The DECREE About the video game business has for foreigners _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
Pursuant to the law of business on November 29, 2005;
Pursuant to the law on investment of 29 November 2005;
The base of law handling administrative violations on June 20, 2012;
Done no. 257/UBTVQH13-TCNS on October 27, 2012 of the Standing Committee of the National Assembly on issuing the decree had video games business for foreigners;
According to the recommendation of the Minister of finance;
The Government issued the Decree about the video game business has for foreigners, chapter I GENERAL PROVISIONS article 1. Scope and objects 1. Scope this regulation on business, operations management and sanctioning administrative violations in the business activities of electronic gambling game for foreigners on the territory of the Socialist Republic of Vietnam.
2. apply object a) enterprises of electronic games business has for foreigners;
b) objects are allowed to play, and the audience was allowed out, into the video game business Points bonus for foreigners;
c) The State administration functions related to licensing, management, monitoring, testing, inspection and sanctioning administrative violations in the business activities of electronic gambling game for foreigners;
d) organizations and individuals related to the business activities of electronic gambling games.
Article 2. Explanation of terms In this Decree, the following words are interpreted as follows: 1. "electronic gambling game" means a game of luck, was held on the electronic gambling game where players put money to join and can hit the bonus.
2. "the electronic game business have for foreigners" is conditional business activities are the State Administration has authorized trading of gambling on video game machines have bonus.
3. "electronic gambling game machine" is a specialized electronic device business is permitted under the provisions of this Decree to make the gambling games are pre-installed in the computer. Play process takes place fully automatically between players with air.
4. "slots" are electronic gambling game machine having image scrolling upwards from 3 on screen to determine the results of random prizes or winnings to stop after each rotation with fixed compensation rates that are pre-installed in the computer.
5. "the electronic game business Points bonus" (hereinafter referred to as the trading Point) is a room or a room number in the location was the State Agency has the authority to license sales of video games are awarded according to the provisions of this Decree.
6. "players" is the individual subject is allowed to play the type of gambling game in the video game business has rewarded the provisions in article 9 of this Decree.
7. "compensation ratio" is the percentage of the average compensation for players of slots in a period of time or on a certain turnover production design and install fixed in slots or win rate on the value of the player's betting against the other gambling games are defined in terms of the game.
8. "qualified certificate" is a certificate of eligibility to the electronic game business has rewarded by Ministry of finance for the business of video games has a bonus under the provisions of this Decree.
9. "Convention currency" is xèng, the tag is used instead of money to serve the organization type of electronic gambling games and only valid use in point of business.
Article 3. Business principles of electronic gambling game 1. The video game business is gambling operations is conditional, subject to the strict control of the authorities of the State competent to ensure compliance with provisions of the law.
2. electronic games business has rewarded are tied to key business activity of the enterprise aims to promote tourism development and to ensure the security, safety and social order.
3. The organization, join the electronic gambling game must ensure transparency, objectivity, integrity, protect the rights and interests of the parties involved.
4. The organizations or individuals related to the Organization, join the gambling video games are in full compliance with the provisions of this Decree and the provisions of other relevant laws.
Article 4. The prohibited acts 1. The video game business has rewarded when not yet eligible certification business.
2. electronic games business has not properly rewarded with content recorded in the certificate of the eligible business.
3. Corrected, erased, rent, lend, transfer certificate of eligible business.
4. electronic games business has rewarded in time be deprived of the right to use the certificate of eligible business or business activity was halted by decision of the governing body of the competent State.
5. To individuals not subject to the provisions of article 11 of this Decree on business Points with any form, for any reason.
6. Allow betting organizations directly between players with players based on results of electronic gambling games at the point of business.
7. Fraud in the process of organization, join the game at the point of gambling business.
8. Have the acts affecting the security, order and social security at the point of business under the provisions of the law.
9. Transfer, lease, lend an unauthorized location to organize business activities video games there.
10. The organization, which provides services for electronic games containing unauthorized bonuses through the computer network, telecommunications network, the internet.
11. Taking advantage of the business activities of electronic gambling games to smuggling, transporting foreign currency, gold and silver, precious stones, precious metals, and perform other forms of money laundering.
12. Confirm the amount the would-be winners, confirmed not true or not true authority or make it difficult for players when it confirmed that there is no good reason.
13. other prohibited acts under the provisions of the law.
Chapter II ORGANIZATION of the BUSINESS FUNCTIONING GAMBLING VIDEO GAME article 5. Business points 1. The business of video games have rewarded (hereinafter referred to as enterprise) only allowed the Organization of electronic gambling games in a unique business Point recorded in the certificate of the eligible business.
2. business Point must be arranged out of quarantined areas held other business activity of the business and meet the following conditions: a) Has the door, in private;
b) contains the electronic device and camera system to monitor, regularly monitoring the whole operations in business Point (24/24 h). The image must be stored in full within a period of a minimum of 15 to 30 days from the date the image depending the position of the point of business. In the case of need, the storage period can last longer than required by the State Management Agency of competent jurisdiction;
c Had protective force), have enough protective equipment, fire prevention, escape, ensuring security and safety in accordance with the relevant legislation;
d) Have the full listing rules out, by Vietnamese, English and another foreign language (if available) in position to easily identify at the door, on the point of business.
Article 6. Operating time 1. Business time are allowed to organize business activities as all days of the year, except for the days not acted according to the decision of the governing body of the competent State.
2. The business was right to suspend business operations according to management needs. Before the time of suspension of business a minimum of fifteen (15) working days, the business must be notified in writing with the business registration agency, Department of finance, Department of culture, sports and tourism and local tax Bureau. Content of the notice must specify the time suspended business, the reason for suspension of business, time expected to keep trading back. In the event of a change in the time of continue business back, businesses must report back to the Agency in writing. Responsible business listed in business a minimum of 24 hours before the time of suspension of business.
3. In the case of State management agency requesting suspension of operations, businesses have a responsibility to inform players about the time stop trading, shortly after the State Administration announced the decision to request the suspension of business activities.
Article 7. The number, types and types of video games has awarded 1. The number of electronic gambling game machines are specified in the certificate of eligibility of business based on the total number of cabs stay in accommodation facilities at the rate of 5 cabins stay then allowed trading business must not exceed 1 electronic gambling game machine.
2. The business enterprise of electronic gambling games are the business models, types of games on video game machines have bonus according to the regulations of the Ministry of finance.
Article 8. Game rules 1. All electronic gambling game when put into the business, the business must build matching game rules how to play, the bonus pay rates, tailored for each type of machine and send the Ministry of finance, Department of finance, the local tax Bureau to follow-up. The game rules are consistent with the provisions of the law and the full expression of the basic content is as follows: a) describe and explain the wording of electronic gambling game;
b) images and instructions on how to use the functions of the machine;
c) how to play;
d) rate of pay reward;
DD) determining the winners;
e) handle unusual problems;
g) other contents on demand management.
2. enterprises are listed on the release and publicity flyers game rules at the point of business.

3. When changing any of the content of the rules of the game, within a period of five (5) working days from the date of change of the content of the game rules, businesses must send back the writing rules of games have been modified, added or substituted for the Ministry of finance, Department of finance Local tax Bureau, and the text stating terms modified, supplemented or replaced and the reason modify, supplement or replace. At the same time businesses are listed the game rules have been modified, supplemented or replaced in the business.
4. where State regulators discovered rules the game are unclear, invalid or inconsistent with the provisions of the law, within a period of five (5) working days from the date the Ministry of finance have dispatch requests, instructions on modifying the game rules enterprises must make amends terms of games to suit the legal provisions and sent the Ministry of finance, Department of finance, the local tax Bureau to follow-up.
Article 9. The object is allowed to play at the Point of business 1. Foreigners and the foreign settlement in Vietnam have foreign passport due to the competent agency of a foreign passport, valid and legitimate entry into Vietnam.
2. The object of the provisions in paragraph 1 of this article must have the capacity for civil acts fully in accordance with the law of Vietnam and voluntarily obey the game rules and the provisions of this Decree.
Article 10. The rights and obligations of players 1. The player has the following rights: a) Is the business and pay the full reward confirmation when winners;
b) received money to pay bonuses and bonus payments or transfers in foreign currency abroad according to the regulations on foreign exchange management law of Vietnam and the direction of the State Bank of Vietnam;
c) business is required to keep the information secret and get rewards;
d) Was right to complain, to claim for business about the results pay rewards; accusations of fraud, violation of the provisions of this Decree and the regulations of the law;
DD) Are entitled to the other legal rights as defined in the terms of games published by enterprises.
2. Players have the following obligations: a) To bring the papers to prove the subject is allowed to play with the provisions of article 9 of this Decree;
b) Have the responsibility to comply with the rules of the game, rules, regulations related to the internal management of enterprises, to fulfill tax obligations with the State under the provisions of the law;
c) do not use the results of the electronic gambling games at the point of business to bet directly with each other;
d) not cause insecurity, social safety and order at the point of business;
DD) accepted the provisions of other relevant laws.
Article 11. The object was, in Point of business 1. The objects are allowed to play with the provisions of article 9 of this Decree.
2. The employees, the employees of the enterprise are allowed out, into the business Point to work according to the assignment of business. Business must establish and publish the updated list of the employee, the employee is allowed to work out at the point of business.
3. the officers of the governing body of the competent State are charged with enforcement of the inspection, the Inspector for business under the provisions of the law.
4. The individual referred to in Paragraph 2, paragraph 3 of this article are only in the business Point to execute the related duties as assigned, prohibition on business Points to join the electronic gambling games.
5. enterprises must open the window track or electronic card to control, all the objects, on the point of business, shared track, the electronic information must be stored according to the regulations and meet the requirements of service inspection, Inspector of the State administration.
Article 12. Copper conventional money management 1. The coins of each Convention is marked with the symbol, to identity and to meet the technical conditions do State Management Agency issued. The denomination of the coin Convention be in Vietnam or by a currency conversion. The rules of conventional coin denomination change in foreign currency is performed according to the instructions of the State Bank of Vietnam. Businesses are not allowed to use a coin Convention of the other business to business.
2. enterprises should implement strict management of conventional currency in accordance with the instructions of the Ministry of finance to serve as a basis for determining the revenue of your business and must be registered on the sample code, the number, types with the Department of finance and tax authorities directly in local management to track , management.
3. in case there are any changes to the sample code, the number, types of coin Convention, within a period of five (5) working days from the date of the change in sample code, quantity, type of copper conventional money, businesses have to perform registration with Department of finance and tax authorities directly managed.
Article 13. Device management game 1. The electronic gambling game machine used in trading Point must match the number, type and the type of electronic gambling game that allowed business to business and must meet the technical conditions prescribed in this Decree.
2. The electronic gambling game machine was purchased (bought in the country or imported) for use in the business Point to is the new 100%, came from manufacturers, vendors of electronic gambling game machine has been an independent organization audit function audit certification in accordance with the technical conditions due to the Ministry of Finance announced or issued.
3. enterprises should open the Windows manage electronic gambling game machine, consists of the following basic content: a) the number, categories and types of electronic gambling game;
b) manufacturer's name;
c) origin, signed code (number) of the machine;
d) In production;
DD) expiration Year of use (if any);
e) software installed in electronic gambling game machine;
g) date of purchase;
h) on re-export or destruction;
I) value;
k) Of the certificate of inspection and auditing organization name.
Article 14. Buy, rebirth and destruction of conventional equipment, coins games 1. The enterprises will be allowed to buy the coins, electronic game machines have bonus after being issued a certificate of eligibility business. The import of the conventional currency, electronic gambling game machine made according to the provisions of the law on the export, import related.
2. The business just purchased does not exceed the number of electronic gambling game machine is licensed and proper technical conditions do State Management Agency issued.
3. The Ministry of Finance shall guide the object specific, cases are buying, managing and using the device of electronic gambling game machine as a backup to replace when needed, the number of backup devices must not exceed 10% of the number of devices of electronic gambling game machine business is allowed.
4. within thirty (30) days, the enterprise must perform the re-export or destruction of conventional currency, electronic gambling game machines in the following cases: a) the businesses cease doing business, dissolution, bankruptcy or been revoked the certificate of eligible business;
b) electronic game Machines, gambling for money expired conventions specified by the manufacturer or is corrupted, damaged beyond repair or restore normal operation;
c) electronic game Machines, gambling for money the Convention could no longer be used on operations do not match the business needs of the enterprise or business in need of renovation or replacement for the match with real business operations.
5. The destruction of the electronic gambling game machine, copper conventional money must have witnessed the confirmation in writing of the representative of the Department of finance, Department of culture, sports and tourism, tax authorities directly managed. The production made in accordance with the relevant applicable law.
6. During use if the electronic gambling game machine is damaged or needs routine maintenance, enterprise is entitled to conduct maintenance and repair but is not allowed to intervene in the rate charged. If the maintenance and repair of electronic gambling game machine related to the Division to change the compensation rate of businesses to hire auditing organization in the list is the State Agency has the authority to publish provided auditing services to test again before putting the machine into operation.
Article 15. Internal management regulation and internal control 1. Business must build and issued internal management regulation in business Point. Internal management regulation must have the following basic content: a) the rules of business management, including: open, closed period; object control, on; measures to maintain security and order, social security;
b) regulations on the management of staff working in the business, including: the working object, at the point of business management; the responsibility, the duty of each Department, the location of the work;
c) regulations on financial regulation, the management process conventional currencies;
d) regulations on management processes, maintenance and repair of electronic gambling game machine, game equipment;
DD) regulating the mode of resolving the relationship between the player with the players, between players and between business players with the staff of the enterprise, which regulated the handling method in the case of disputes arising on the basis of the legal provisions involved;
e) other provisions consistent with the law of Vietnam to service for the management of the business.
2. enterprises must establish an internal control Department; Specifies the writing function, tasks and powers of the internal control Department and only held the business activities of electronic gambling game when completed this content to ensure compliance control internal management regulation, the provisions of this Decree and rule of law in business.

3. only held business operations of electronic gambling game when sent to the business registration agency, Department of finance, Department of culture, sports and tourism, the public security Department, central cities, the local tax Bureau where the business most recent business locations and a Finance Ministry internal management regulation. The event of amendment, supplement or replace the internal management regulation, within a period of five (5) working days from the date of amendment, supplement or replace the internal management regulations, enterprises have to send updates for the above mentioned agencies.
Article 16. Internal regulations on prevention of money laundering 1. Business must build and issued internal rules on prevention of money laundering under the provisions of the law on prevention of money laundering and the writing guide.
2. enterprises held only business activities video games have prizes when submitted to the registry business, Department of finance, Department of culture, sports and tourism, the central cities, and local tax Bureau where the business most recent business locations, the Ministry of finance and the State Bank of Vietnam a internal rules about the room Prevention of money laundering. The event of amendment, supplement or replace the internal regulations on prevention of money laundering, within the time limit of five (5) working days from the date of amendment, supplement or replace the internal regulations on prevention of money laundering, the enterprises have to send updates for the above mentioned agencies.
Article 17. The management of the foreign exchange and payment 1. The accepted enterprise to use Vietnam Dong, foreign currency in cash, by credit card the player to change the Convention coins when taking the bonus game. The currency, the Exchange's business was made after the State Bank of Vietnam to be licensed under the provisions of the law on Foreign Exchange Management.
2. Business currency exchange in cash from operations of electronic gambling games and use of foreign currency to pay cash rewards to players as prizes and other exchange activities after the State Bank of Vietnam.
Article 18. Rights and obligations of business 1. The business of video games has awarded has a right: a) business organization types, the type of electronic games are awarded according to the certificate of eligibility issued and business regulations in this Decree;
b) refuse any individual not subject to be allowed out, on, play at the point of business;
c) requested leave business point of any object would violate the rules of the game, rules, internal regulations that business was announced;
d) require all players to present identification to prove subject are allowed to play at the point of business;
DD) Signed the lease management. The hiring of management and implementation management rental fee as prescribed by the law and do not exceed the maximum prescribed by the Ministry of finance.
2. Business to business electronic gambling games are obliged to: a) in compliance with the provisions of the law on electronic games business has rewarded;
b) reassigned the Manager, business Point operating in accordance with the list of registered in the application for certification of eligible business, in case of change of responsible business, layout managers, executives meet on standards, the conditions prescribed by the law and must be notified in writing to the Ministry of finance , Department of finance, the local tax Bureau where Enterprise organizing business to the track;
c) held these type of games according to the rules the game announced with players;
d) full, timely payment of prizes to players. Make money the right Prize confirmation of the fact if the Player required;
DD) to resolve the dispute, complaints of players according to the rules of the game and the provisions of the law;
e) full implementation of tax obligations and the provisions of other relevant laws in the course of business activities;
g) implement measures for prevention of money laundering in accordance with the law;
h) implement measures to ensure the security, safety and social order in accordance with the law;
I) keep secret information about the winners at the request of the player, except to provide state management agencies have the authority required to serve test, inspection, monitoring under the provisions of the law;
k) direct responsible before the law for all business activities in Vietnam video games there.
Chapter III CONDITIONS and PROCEDURES for the CERTIFICATION PROCEDURE ELIGIBLE ELECTRONIC GAMES BUSINESS HAS REWARDED article 19. Conditions of certification of eligibility of business 1. The only businesses that are considering certification of eligible electronic games business has rewarded when the competent authority established licensing and business activities in the tourist accommodation facilities in accordance with the investment law, business law.
2. The business prescribed in clause 1 of this article before the organisation running the business of electronic gambling games must apply for certification of eligible business.
3. conditions to be a qualifying certification business, including: a) business for tourist accommodation facilities were rated from 5 stars or senior class back up by the State administration authorities rated under the provisions of the law on tourism and the writing guide;
b) layout to area business Point meet the conditions specified in article 5 of this Decree;
c) Have managers, executives have good morals; have the minimum level of training of the University; have a minimum of 3 years experience in managing operations of electronic gambling games and not subject to prohibited establishment of enterprise management, as defined in business law, Decree No. 72/2009/ND-CP dated September 3, 2009 by government regulation on security conditions order for some sectors, business conditions and the writing guide, replace, modify, Supplement (if applicable);
d) meet the conditions of security, in order for the business lines have the condition stipulated in Decree No. 72/2009/ND-CP dated September 3, 2009 by government regulation of conditions of security, order for some sectors, business conditions and the writing guide , replace, modify, Supplement (if applicable);
DD) have enough financial capacity; in the adjacent financial business before filing the proposal eligibility certification business, profitable business enterprise and no estimated losses;
e) have had video games business rewards effectively and ensure the maintenance of security, order and social safety, according to the provisions of the law.
4. Each of the basis of stay travel only to be reviewed, a (1) certificate of eligibility and qualified certificate business only for the business name stand own accommodation facilities for tourism.
Article 20. Records suggest the certification of qualified business records suggest the certification of qualified business consists of the following basic documents: 1. The application for certificate of eligibility business.
2. certified copies of certificates of investment or business registration certificate are the State administration authorities according to the provisions of the investment law, business law.
3. certified copies of decision rated accommodation facilities of State administration authorities.
4. Records demonstrating the number of cabs stay in accommodation facilities has put into the business.
5. business Point layout.
6. financial report the financial year previous year adjacent businesses filing certification proposal eligible business have been audited.
7. A copy of the certificate of eligibility on security, order for tourist accommodation facilities by the police authorities.
8. Draft regulation on internal management, organization of internal control, internal regulations on prevention of money laundering and the rules of the game.
9. the business plan, including the principal content: target, the number, types and types of gambling, video game reviews, expected business performance demand currency, Exchange, security solution, order, social security for business Points and plan implementation.
10. Lists, biographies, a copy of the diploma has the endorsement of the competent State agencies demonstrate the professionalism, the competence of the Manager, administration.
Article 21. Procedures qualified certification of business 1. Enterprises pay a (01) record to recommend certification of eligible business to the Finance Ministry to check the adequacy and legal records. Within fifteen (15) days from the date of the record, the Finance Ministry reported about the adequacy of records, and additional business requirements document (if applicable) and submit six (6) sets of official records to verify.
2. Within a period of sixty (60) days from the date of receipt of a valid application, the Ministry of finance review and certification of qualified business. In the case of refusing certification of eligible business, the Finance Ministry announced in writing for business and stating the reason for rejection.
3. The sequence of procedures the evaluation profile: a) within a period of fifteen (15) days from receipt of valid records, the Ministry of finance submitted the records consulted relevant bodies including: the Ministry of public security, the Ministry of culture, sports and tourism, the Ministry of planning and investment, the State Bank of Vietnam and the people's Committee , central cities (hereafter referred to as the provincial people's Committee) where permission, business operations organization electronic gambling game;
b) within a period of fifteen (15) days from the date of the application, the Agency is taking comments must have the written comments sent the Finance Ministry and responsible for the content to be consulted;
c) after receiving the comments full participation of relevant agencies, the Ministry of finance general comments and review, the decision granting or not granting the certificate of eligible business.
4. content appraisal

Pursuant to the provisions of this Decree and the provisions of the relevant laws, the Finance Ministry and relevant agencies to appraise the records according to the contents in accordance with the conditions specified in article 19 of this Decree.
Article 22. Qualified certificate of business 1. Certificate of eligible business, electronic gambling game has the following principal contents: a) business name;
b) on Certification Of investment or business registration certificate;
c) the representative of the business law;
d) number, category of video games have rewarded;
DD) business location, business Point layout area in tourism accommodation facilities;
e) validity period;
g) other contents on demand management.
2. The certificate of eligible business specified validity period allowed business (hereinafter referred to as the duration) on the basis of the recommendations of the business but do not exceed term of investment certificate or certificate of registration of the enterprise and must not exceed ten (10) years from the date the certificate of eligible competition effect business onions, except the cases stipulated in article 51 of this Decree.
Article 23. Again, adjusting and renewal of the certificate of eligibility of business 1. Re-issuance of certificates of eligibility of business in case a certificate of eligibility of business of business lost, misplaced, damaged by a natural disaster, fire or due to objective causes another, businesses must make application and stating the reason for return.
Within fifteen (15) working days from the date of receipt of the business proposal, the Ministry of finance to qualified certificates for corporate business, which clearly once again. The number of the certificate of eligibility is issued business number has been issued before.
2. Adjust the certificate of eligibility of business in case the enterprise needs to adjust any of the content of the certificate of eligible business has been stipulated in Article 22 paragraph 1 of this Decree, enterprises must apply for adjustments and submit the full dossier under the guidance of the Ministry of finance.
Within thirty (30) days from the date of receipt of a valid application of the business, the Ministry of Finance issued a certificate of eligibility for adjustment of enterprise business, which clearly times adjusted.
3. Renewal of a certificate of eligibility a) business enterprises have the certificate of eligible business expiry under the provisions of this Decree, if wishing to continue the video game business has awarded the minimum six (6) months before the certificate of eligible business expiry must proceed with renewals. Time to renew on the basis of the proposal of the business but do not exceed term of investment certificate or certificate of registration of the enterprise and must not exceed ten (10) years from the date the certificate of eligible business was renewed.
b) conditions to renew the certificate of eligible business, including:-qualified certificate valid business a minimum of six (6) months prior to the application for renewal of the certificate of the eligible business;
-Meet the business conditions specified in point a, b, c and d article 19 paragraph 3 of this Decree;
-Meet the business terms according to the conclusions of the inspection body for the periodic inspection prescribed in paragraph 3 to article 33 of this Decree;
4. The specific guidance about financial records, procedures, review content, level adjustment and renewal of the certificate of the eligible business.
Article 24. Licensing fees the fee level, level back, adjust and renew the certificate of eligible business follow the provisions of the law on fees by the Ministry of finance guidelines.
Article 25. Revocation of the certificate of eligibility of business 1. Recovered business certificate of eligible business when it happens to one of the following cases: a) After twelve (12) months from the date of the eligibility certification of business that do not deploy operations;
b) dissolved, bankrupt in accordance with law;
c) revoked the certificate of investment or business registration certificate;
d) does not meet the conditions of business according to the conclusions of the inspection agency as defined in art. 3 Article 33 of this Decree;
DD) violate all the rules of the organization running the business of video games are awarded according to the conclusions of the inspection agency as defined in point b of paragraph 3 to article 33 of this Decree.
2. The certificate of eligible business automatically be expired and revoked for the cases specified in point b, c Paragraph 1 of this article.
3. The Ministry of finance decision to revoke the certificate of eligible business for the cases specified in point a, d and DD Clause 1 of this article. This decision will be reported for the previous ten (10) business days from the date of implementation of the recovery.
4. Business must immediately terminate the business activities of electronic gambling games at the time revoked the certificate of eligible business.
5. The decision to revoke the certificates of eligibility of business enterprise is the Ministry of Finance announced on the mass media.
Chapter IV information, ADVERTISEMENTS, promotional Article 26. Provision of information 1. Businesses are responsible for the full listing rules, and publicize the full regulations games at the point of business.
2. enterprises to provide adequate, timely data, information related to the business activities of electronic gambling games at the request of the State Agency of competent jurisdiction.
3. The enterprise is responsible for the accuracy, truthfulness of the information published and provided.
Article 27. Advertising advertising operations of electronic gambling games are made in accordance with the rules of the law of advertising and other related laws.
Article 28. Discounts, promotions 1. The business is entitled to discount policy for players, the maximum discount rate of 2% of the value for money has bought. When determining the tax rates are calculated according to the principle of real currency, deduction of discount account.
2. The Ministry of finance to specific guidance to be discount, discount limit and method of determining tax reduced for each tax prescribed in paragraph 1 of this article.
3. In addition to the discount account specified in paragraph 1 of this article, the business case using the service to stay, eat, go back to promotions for players, then the terms of this promotion only on accounting costs in proportion to the provisions of the current law on enterprise income tax. The total cost to make determining the level of maximum promotional cost is the total cost to be deducted when determining corporate income tax, not including the cost of promotion and compensation costs. In addition, enterprises are not promos for players in any other form.
4. enterprises when implementing promotional activities in addition to the implementation of the provisions of this decree must also comply with the provisions of the law of the relevant promotion.
Chapter V financial, ACCOUNTING and AUDITING Article 29. Financial, tax regime 1. The financial year of the business beginning July 1 and ending on December 31 of the calendar year. The business case needs to apply the financial year according to the parent company, the financial year is twelve months round according to the calendar year, starting on January 1st, beginning this quarter to the end of the last day of the last month of the previous quarter next year and notify the financial agency said. The first fiscal year of the new business was established from the date of license to the last day of the financial year of registration.
2. enterprises are not entitled to preference for tax obligations, charges and fees incurred directly related to the purchase of machines, equipment, electronic games and gambling taxes, charges and fees to be paid from the business activities of electronic gambling games. The account for tax incentives, fees for investing activities, other business be done in accordance with current legislation.
3. tax service business for the State in accordance with the provisions of the current law on taxation and the instructions of the Ministry of finance.
4. The Ministry of Finance shall guide financial management, tax collection method consistent with the particular nature of the business activities of electronic gambling games.
Article 30. Accounting and reporting regime 1. The mode of accounting, financial statements of the business conducted under the provisions of the law and the guidelines of the Ministry of finance.
2. enterprises perform separate accounting revenues, costs related to the business activities of electronic gambling games. Case turnover, costs associated with the operation of other business, the business made the allocation under the guidance of the Ministry of finance.
3. Reporting of enterprises comply with regulations of the Ministry of finance.
Article 31. Audit, public financial statements 1. Financial statements of the business must be audited annually.
2. After the end of the financial year, the business done in the financial report in accordance with the law.
Chapter VI STATE MANAGEMENT, inspection, INSPECTION of Article 32. Governance is about the video game business has rewarded the Government system for the governance of the electronic game business are awarded, the Ministry and the people's committees of provinces and cities under central Government concerned have the responsibility to help the Government implement the work as follows: 1. The Ministry of finance is responsible to the Government implementing the governance of the video game business has rewards, including: a) enactment and implementation guides legal texts according to the jurisdiction rules of the law about electronic games business has rewarded;
b) level, level back, adjust, renew and revoke certificates of qualified electronic games business has rewarded in accordance with the provisions of this Decree;

c) promulgate regulations listing details of the type, the type of electronic gambling game;
d) announced the list of manufacturers, providing electronic gambling game machine and the Organization of independent auditing of electronic gambling game machine; Guide to technical conditions for electronic gambling game machine;
DD) inspection, testing and process violated the law on business activities video games are awarded according to the provisions of this Decree;
e) performing other duties prescribed by law.
2. Ministry of planning and investment in a) in collaboration with the Ministry of finance in the review, comments with respect to the grant, the grant of leave, adapt, renew and revoke the certificate of eligible business under the provisions of this Decree;
b) in coordination with the ministries and localities in the management, supervision of business activities for electronic games have rewards.
3. The Ministry of public security a) is responsible for the management of security, in order for the business activities of electronic games are rewards for the alien as defined by law;
b) coordinated with agencies, organizations, individual owners to fight crime prevention relevant to money laundering activities in the video game business has rewarded in accordance with the law;
c) presiding, in cooperation with relevant organizations, in the fight, against illegal gambling activities and other violations of law;
d) in collaboration with the Ministry of finance in the review, comments with respect to the grant, the grant of leave, adapt, renew and revoke the certificate of eligible business under the provisions of this Decree;
DD) in collaboration with the ministries and localities in the management, supervision of business activities for electronic games have rewards.
4. The Ministry of culture, sports and tourism a) guide the content management, imaging, electronic game machines have bonus according to the current rules to ensure the electronic gambling game machine used in a business suit pure Point, United States of America, Vietnam people's aesthetic as prescribed by law;
b) in coordination with the Ministry of finance in the review, comments with respect to the grant, the grant of leave, adapt, renew and revoke the certificate of eligible business under the provisions of this Decree;
c) in collaboration with the ministries and localities in the management, supervision of business activities for electronic games have rewards.
5. The Ministry of information and communication a) directs the internet service provider business, Enterprise provides network infrastructure, Enterprise offers online social network services, the telecommunications business to actively prevent and not offer electronic gambling games through computer network, telecommunications network , the internet;
b) in coordination with the Ministry of public security and other ministries concerned stop providing gambling services over computer networks, telecommunication network, the internet from overseas into Vietnam.
6. State Bank of Vietnam a) rules on the profile, sequence, procedure approved for business currency, foreign currencies and foreign exchange activities related to the business activities of electronic gambling games under the provisions of the law on Foreign Exchange Management;
b) perform active currency management, use of exchange of business video games are awarded in accordance with the law;
c) in collaboration with the Ministry of finance in the review, comments with respect to the grant, the grant of leave, adapt, renew and revoke the certificate of eligible business under the provisions of this Decree;
d) in cooperation with the agencies, organizations, PMS implementation measures for prevention of money laundering in the business activities of electronic gambling game according to the rule of law;
DD) in collaboration with the ministries and localities in the management, supervision of business activities for electronic games have rewards.
7. Industry implement promotional activities management of the business of electronic gambling game according to the rule of law.
8. a provincial people's Committee) in collaboration with the Ministry of finance in the review, comments with respect to the grant, the grant of leave, adapt, renew and revoke the certificate of eligible business under the provisions of this Decree;
b) is responsible for managing, monitoring, check to make sure the business activities of electronic gambling game in full compliance with, the provisions of this Decree and in accordance to the law;
c) according to the jurisdiction provisions of the Investment Law, business law, check the license granted for business operations organization electronic gambling game on the area after the Ministry of finance certification of eligible business under the provisions of this Decree;
d) directed the relevant agencies in managing the deployment of the management, monitoring, check the business activities of electronic gambling game on the guarantee is done regularly, continuously.
Article 33. Test, inspection 1. Inspection, the Inspector of the State administration are performed according to the method of periodically or irregularly. The inspection, the Inspector irregularly only made when the business had discovered signs of violation of the law, as required by the resolution of complaints, accusations, or by the anti-corruption agency heads competent governance.
2. provincial people's Committee, periodically check every year for full compliance, the rules on business conditions in the process of running the business of gambling video game business. Periodically check for not more than one (1) times during the year for a business.
3. The Ministry of finance, in cooperation with the Ministry of planning and investment, Ministry of public security, the Ministry of culture, sports and tourism, the ministries concerned and the provincial people's Committee where Enterprise organizing business activities periodically check three (3) years and to consider the possibility of continuing to maintain or revoke the certificate of eligibility of business enterprises. Content check includes: a) check the full compliance with the conditions to be a qualifying certification business specified in point a, b, c and d article 19 paragraph 3 of this Decree.
Particularly for the business prescribed in Article 51 paragraph 1 of this Decree, examine the full compliance with the conditions to be a qualifying certification business regulations in Points b, c and d article 19 paragraph 3 of this Decree.
b) full compliance test, the regulation on the Organization of operations of electronic gambling games under the provisions of this Decree, consists of the following basic content:-machine management, electronic game equipment, conventional money gambling;
-Management of objects are allowed to play, the audience was, in point of business;
-The Executive regulation of internal management, internal control, financial regulation and rules of games;
-Foreign Exchange Management and internal regulations observance on prevention of money laundering;
-The observance of legal provisions on finance, accounting, the obligation to submit the State budget.
4. The Ministry of finance, provincial people's Committee decided to check irregular when Enterprise discovered signs of violation of regulations on the subject are allowed to play, in terms of ensuring the security, safety, social order, when there is crime related to responsible business.
5. The inspection, the inspection of the implementation of tax obligations for businesses was made according to the provisions of the law.
Article 34. Authority of State administration in the process of implementing the management, inspection, inspection of the State administration under the authority provided in this Decree are the right: 1. To approach all the room in the business Point.
2. the business requirements, the individual concerned provides the materials, figures, information for the management, inspection, inspection.
3. Require the enterprise to pause a part or the whole of the business activities of electronic gambling games in the business Point in case the competent State agencies have enough basis for that businesses are serious violations of the provisions of the law and notified in writing to the Agency issued a certificate of eligibility to the same business review coordination, inspection, inspectors processed according to the rules.
Chapter VII SANCTIONING ADMINISTRATIVE VIOLATIONS to article 35. General provisions on sanctioning administrative violations 1. Organizations, individuals, depending on the nature and extent of the violation will be sanctioning administrative violations or arrested save for criminal liability in accordance with the law.
2. The administrative violations of the video game business has rewarded yet constitute crimes and prescribed in this chapter, the sanctioned administrative offense.
3. The institutions, personal electronic games business has rewarded has the administrative violations in other areas as defined in the text of other laws will sanctioned administrative offense under the provisions of the relevant laws.
Article 36. Sanctions administrative violations and remedial measures 1. The sanctions administrative violations in the business activities of electronic gambling games including: a) caution;
b) fines: maximum fines for administrative violations in the operation of the electronic game business there is 100,000,000 VND for the individuals and for the Organization of the Council of 200,000,000;
c) Deprived the right to use the certificate of eligible electronic games business has awarded has a time limit;
d) confiscated exhibits administrative violations, the means used to administrative violations;
DD) expulsion.
2. Sanctions specified in point a and Point b of paragraph 1 of this regulation are only applicable as sanctions. Sanctions prescribed in points c, d and DD Clause 1 of this article are specified and applied as additional sanctions.
3. for each administrative violations, personal, organizational administrative violations were only applied a form of the main sanction; can be applied to one or more additional sanctions specified in Points c, d and DD Clause 1 of this article. Additional sanctions are only applied to the main sanctions attached.

4. for each administrative violations, apart from being applied sanctions, individuals, organized administrative violations may be applied to one or more remedial measures: a) Forced to restore original state;
b) forced the re-export or destruction of machines, electronic games equipment containing copper conventional money, bonus;
c) Forced the main wealth of information, figures reported false, incomplete or misleading;
d) Forced to resubmit the amount of administrative violation or to recover the monies spent, has left the rule of law;
DD) remedial measures under the other specific provisions from Article 37 to article 48 of this Decree.
Article 37. Violations of regulations on certification profile eligible electronic games business has awarded 1. A fine fellow to fellow 30,000,000 20,000,000 words for individuals behaving arbitrarily, erased the fix documented in the records suggest, again, adjust, renewal of the certificate of the eligible business. Two (2) folding the fines be imposed against the Organization, units violating the acts specified in this clause.
2. A fine of up to 50,000,000 copper copper 40,000,000 for individuals with fraudulent or forged documents in the records suggest, again, adjust, renewal of the certificate of the eligible business. Two (2) folding the fines be imposed against the Organization, units violating the acts specified in this clause.
3. additional sanctions: confiscate the document has been corrected, erased, cheating or tampering in cases of violations were discovered during the review the certification of qualified business.
4. Apply remedial measures: Forcing additional documents in the records in accordance with the provisions of the law in cases of violations were discovered during the review the certification of qualified business.
Article 38. Violations of the regulations on the management and use of certificates of eligibility of business 1. A fine fellow to 100,000,000 đồng 90,000,000 from for business behavior erased, corrected certificate of the eligible business.
2. A fine of from copper to copper 150,000,000 130,000,000 for business behavior for rent, lend, transfer certificate of eligible business.
3. Fine fellow to 90,000,000 100,000,000 contract for individual behavior for electronic gambling games do not have the certificate of the eligible business. Two (2) folding the fines be imposed against the Organization, units violating the acts specified in this clause.
4. additional fine form: a) deprived of the right to use the certificate of eligible business from three (3) months to six (6) months for administrative violations stipulates in paragraph 1 of this article;
b) deprived of the right to use the certificate of eligible business twenty four (24) months for administrative violations stipulates in paragraph 2 of this Article.
5. Apply remedial measures: Forced to resubmit the entire proceeds from the realization of administrative violations.
Article 39. Violations of the regulations on business, business Point layout area in tourism accommodation facilities 1. A fine fellow to 100,000,000 đồng 90,000,000 from for business for business Point layout behavior did not meet the conditions specified by law.
2. A fine of from copper to copper 200,000,000 180,000,000 for businesses have organizational behavior business of video games is not the correct gambling locations are recorded in the certificate of the eligible business.
3. additional fine form: a) deprived of the right to use the certificate of eligible business from one (01) months to two (2) months for administrative violations stipulates in paragraph 1 of this article;
b) deprived of the right to use the certificate of eligible business from three (3) months to six (6) months for administrative violations stipulates in paragraph 2 of this Article.
4. Apply remedial measures: Forcing restore the business Point layout meets the conditions prescribed by law and in the right location is recorded in the certificate of the eligible business.
Article 40. Violations of regulations regarding the number, types and types of video games has awarded 1. A fine fellow to 150,000,000 130,000,000 from Council for business for business organization behavior is not correct type machine, the type of electronic games are awarded in accordance with the law.
2. A fine of from copper to copper 200,000,000 180,000,000 for business for business organization behavior beyond the number of electronic gambling game machine according to regulations.
3. additional fine form: a) deprived of the right to use the certificate of eligible business from three (3) months to six (6) months for the first violation;
b) deprived of the right to use the certificate of eligible business twenty four (24) months for re-offending behaviour.
4. Apply remedial measures: a) the forced destruction or re-export of electronic game machines have bonus exceed the number, not the right category of machine, type of video games are awarded in accordance with the law;
b) Forced to resubmit the entire proceeds from the realization of administrative violations.
Article 41. Violations of regulations on building, submit and publish terms of game 1. Application form of caution with regard to acts not published game rules.
2. A fine of up to 50,000,000 copper copper 40,000,000 for business behavior does not implement sending the game rules for State management agencies have the authority under the provisions of this Decree.
3. Fine fellow to 100,000,000 90,000,000 VND for business behavior to build rules games.
4. Form of the additional penalty: deprived of the right to use the certificate of eligible business from one (01) months to two (2) months for administrative violations stipulates in paragraph 2, paragraph 3 of this article.
5. Apply remedial measures: forced to perform the build, submit and publish game rules as prescribed by the law.
Article 42. Violations of the provisions on monitoring, managed objects are allowed to play and, in Point of business 1. A fine fellow to 100,000,000 đồng 90,000,000 from for business behavior does not open the window track or level control card to the audience, to the point of business.
2. A fine of from copper to copper 200,000,000 180,000,000 to business behavior allows the object out, on improper trading provisions of the law.
3. additional fine form: a) deprived of the right to use the certificate of eligible business from one (01) months to two (2) months for administrative violations stipulates in paragraph 1 of this article;
b) deprived of rights, use the certificate of eligible business from six (6) months to twelve (12) months for administrative violations stipulates in paragraph 2 of this Article if the first offense;
c) Deprived the right to use the certificate of eligible business twenty four (24) months if re-offense for the acts specified in paragraph 2 of this Article.
4. Apply remedial measures: forced to comply to the provisions of the law on the track, managed objects are allowed to play out, and on the point of business.
43 things. Violations of the provisions on the obligation of players 1. Caution for individuals whose behavior is not in full compliance with regulations, rules of the game of business by enterprises has announced.
2. A fine of 20,000,000 30,000,000 for the copper to copper individual acts that cause insecurity, social safety and order at the point of business.
3. Fine fellow to 100,000,000 đồng 90,000,000 for individual acts of fraud in the process of joining the electronic gambling games at the point of business. Two (2) folding the fines be imposed against the Organization, units violating the acts specified in this clause.
4. Form of the additional penalty: deprived of the right to use the certificate of eligible business three (03) months for business for violations of the provisions of Paragraph 3 of this article.
5. Apply remedial measures: forced to perform in accordance with the provisions of the law on obligations of players.
Article 44. Violations of the regulations on the management of conventional currency 1. Fine copper copper 50,000,000 to 40,000,000 for business behavior using conventional currencies do not meet technical conditions.
2. A fine of from copper to copper 70,000,000 60,000,000 for business behavior does not register a coin Convention with state regulators under the rules.
3. Fine fellow to 100,000,000 90,000,000 VND for business behavior using a coin Convention of other enterprises or incorrect with a coin Convention was registered with the State administration.
4. additional fine form: a) confiscating the entire Convention coins for violations of the provisions of paragraph 1, paragraph 3 of this article;
b) deprived of the right to use the certificate of eligible business from one (01) months to two (2) months for administrative violations stipulates in paragraph 2 of this Article.
5. Apply remedial measures: forced to perform in accordance with the provisions of the law on the management of conventional money.
Article 45. Violations of the regulations on the management of machines, electronic games equipment containing bonus 1. Fine copper copper 50,000,000 to 40,000,000 for business behavior does not open the Windows manage electronic gambling game machine.
2. A fine of from copper to copper 70,000,000 60,000,000 for business purchasing behavior of backup devices, backup device manager not correct legal provisions.
3. Fine fellow to 100,000,000 90,000,000 VND for business purchase behavior in electronic game machine gambling does not meet technical conditions in accordance with the law, from the manufacturer, provide the electronic gambling game machine is not in the list by State administration authorities announced.
4. additional fine form: a) confiscating the entire machine, electronic game devices have rewarded the violation for violations of the provisions in paragraph 2, paragraph 3 of this article;

b) deprived of the right to use the certificate of eligible business from one (01) months to two (2) months for administrative violations stipulates in paragraph 2 of this Article;
c) Deprived the right to use the certificate of eligible business from three (3) months to six (6) months for administrative violations stipulates in paragraph 3 of this article.
5. Apply remedial measures: forced to follow the rules of the law of the code Manager for violations of the provisions of Paragraph 1 of this article.
Article 46. Violations of the regulations on internal control, the Manager, operating 1. Fine copper copper 50,000,000 to 40,000,000 for business behavior of building and issued internal management regulation in business Point.
2. A fine of up to 100,000,000 đồng 90,000,000 VND for business has not established internal control Division under the provisions of the law.
3. Fine fellow to fellow 200,000,000 180,000,000 for layout behavior business managers, executives do not fully meet the standards, the conditions prescribed by law.
4. Apply remedial measures: forced to perform in accordance with the provisions of the law on internal control, the Manager, administration.
Article 47. Violations of the regulations on pay and bonus prize money confirmation 1. A fine from 10,000,000 20,000,000 for copper to copper business acts deliberately prolonged the time to pay rewards to players without good reason.
2. A fine of up to 100,000,000 đồng 90,000,000 VND for business behavior confirm money winners not the right audience prize or not true to the actual prize value.
3. Apply remedial measures: a) enforce the pay rewards for the player according to the requests of players and game rules rules;
b certificate revocation) forced money winners in the wrong regulations.
Article 48. Violations of the provisions on discounts, promotional and financial management mode 1. Fine copper copper 70,000,000 to 60,000,000 for enterprise with violations of financial management mode by the State Agency has the authority to enact.
2. A fine of up to 100,000,000 đồng 90,000,000 VND for business for violations of the provisions on discounts, promotions in this Decree.
3. additional sanctions: deprived of the right to use the certificate of eligible business from one (01) months to two (2) months for violations of the provisions in paragraph 2 of this Article.
4. Apply remedial measures: a) Forced the entire recovery promotional expenditures not properly regulated by law;
b) enforce rules of law for violations of the financial management mode.
Article 49. The authority sanctioning administrative violations 1. The financial level the inspectors are on duty have the right: a) caution;
b) apply remedial measures specified in point a, point b Article 36 paragraph 4 of this Decree.
2. The Chief Inspector of the Department of finance and the equivalent title was given the functions of specialized inspectors have the right to: a) caution;
b) a fine of up to 50,000,000;
c) confiscated exhibits, the means used to administrative violations have value not to exceed the level of the fines specified in point b of this Paragraph;
d) apply remedial measures prescribed in paragraph 4 to article 36 of this Decree.
3. the head of the inspection group specialized in the Ministry of Finance has the right to: a) caution;
b) fines up to 140,000,000;
c) confiscated exhibits, the means used to administrative violations have value not to exceed the level of the fines specified in point b of this Paragraph;
d) apply remedial measures prescribed in paragraph 4 to article 36 of this Decree.
4. The Chief Inspector of the Ministry of Finance has the right to: a) caution;
b) fines up to 200,000,000;
c) Deprived the right to use the certificate of eligible business has the time limit prescribed in this Decree;
d) confiscated exhibits, the means used to administrative violations;
DD) apply remedial measures prescribed in paragraph 4 to article 36 of this Decree.
5. the people's Committee Chairman granted in the scope of his authority under the provisions of the law on handling administrative violations have the right sanctioning administrative violations in the operation of the electronic game business are awarded according to the provisions of this Decree.
6. In addition to those who have the authority to sanction prescribed in clause 1, 2, 3, 4 and 5 of this article, the authority sanctioning administrative violations by other agencies under the provisions of the law on the handling of administrative violations, within the function, the task that detected the administrative violations specified in this Decree in the field or his management table, the authority sanctioning administrative violations.
Article 50. Sanction procedures and other issues 1. The principle of sanctions, time limits, sanctions deadline are considered not yet sanctioned administrative offense, the sanctions procedure, enforcement of punishment decisions and coercive enforcement of the decision sanctioning administrative violations follow provisions of Law handling administrative violations and the writing guide.
2. Complaints, accusations and complaints, accusations against the decision sanctioning administrative violations regarding the business activities of electronic gambling games are made according to the provisions of the law on complaints and denunciation.
Chapter VIII TERMS of ENFORCEMENT of Article 51. Transitional provisions within a period of twelve (12) months from the date the Decree has effect, businesses have been granted investment certificate or certificate of registration of business, including the business activities of electronic gambling game before the Decree has effect to the procedure for the certification of qualified business the right provided for in paragraph 1, item 2 of this Article. In addition to the time limit on the (twelve (12) months), no business procedures to be issued a certificate of eligibility, the business must cease operations of electronic gambling games.
1. for enterprises are organizing operations electronic gambling games: a) the conditions to be a qualifying certification business, including:-has the investment certificate or certificate of business registration is still in force, which rules are allowed to have electronic games business rewards;
-Meet the conditions prescribed in Points b, c, d, e and e article 19 paragraph 3 of this Decree.
b) number of electronic gambling game machine of the enterprise are specified as follows:-in the case of certificates of investment or business registration certificate has specific regulations about the number of electronic game machines, the gambling business is allowed to continue trading with the numbers of electronic gambling game machine that was specified in the certificate of the investment or the paper business registration certificate;
-In the case of certificates of investment or business registration certificate no specific regulations on the number of electronic gambling game machine then business is business the number of electronic game machines have bonus may not exceed the number of electronic game machines have bonus provisions in article 7 of this Decree.
c) the time limit for the certificate of eligibility of business enterprises are defined as follows:-business investment certificate or certificate of registration of business specifies the time limit the business certificate of eligible electronic games business has the maximum bonus equal to the time limit for the operation were specified in the certificate or certificates registration of enterprises. The time limit for the remaining activities of the investment certificate or certificate of registration is determined on the basis of the investment certificate or certificate of registration was issued or adjusted at the time the closest before 31 December 2012. In the course of business activity, enterprises must comply with the rules of the business, business management, electronic games are awarded in accordance with the provisions of this Decree;
-The case of the investment certificate or certificate of business registration are not specific regulations about the duration of the term of business certificate of eligible electronic games business has made awards under the provisions of article 22 of the Decree.
d) records, procedures and content of the appraisal certificate eligible business is done under the guidance of the Ministry of finance and the provisions of this Decree.
2. For business not yet organized business activities video games have bonus: a) conditions and procedures for the suggested procedures for the certification of qualified business prescribed in article 19, article 20, article 21 and article 22 of the Decree;
b) number of electronic gambling game machine as defined in article 7 of this Decree.
Article 52. Terms of implementation 1. The Decree has effect as from October 1, 2013.
2. Annul the decision No. 32/2003/QD-TTg dated April 2, 2003 the Prime Minister's Government issued the regulations on the business activities of electronic gambling game for foreigners and the previous provisions contrary to the provisions of this Decree.
3. The Minister of finance, in coordination with the ministries concerned, this Decree implementation guide.
4. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and other organizations and individuals concerned is responsible for the implementation of this Decree.

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