Issuance of financial management regulation for business activities, gambling _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the MINISTER of FINANCE pursuant to Decree No. 106/2006/ND-CP on 22/9/2006 by Government detailing and guiding the implementation of some articles of the law on investment;

Pursuant to Decree No. 24/2007/ND-CP on February 14, 2007 detailing the Government's enforcement of the law on Enterprise Income Tax; Decree No. 142/2003/ND-CP on 04/12/2003 detailing the Government's enforcement of the law on special consumption tax and the law on amendments and supplements to some articles of the law on special consumption tax; Decree No. 158/2003/ND-CP on 10/12/2003 detailing the Government's enforcement of the law on value-added tax and the law on amendments and supplements to some articles of the law on value added tax and Decree No. 148/2004/ND-CP dated 23/7/2004 of the Government revising, supplementing a number of articles of Decree No. 158/2003/ND-CP;

Pursuant to Decree No. 77/2003/ND-CP dated 20/7/2003 of government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to 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;

At the suggestion of the Director of foreign financial, decision: article 1. Additional amendments to some articles of the Statute with respect to financial management operations gambling attached to decision No 91/2005/QD-BTC dated 8/12/2005 of the Minister of finance as follows: 1. Amend and supplement article 6 as follows: "article 6: accounting for the business establishment bonus game.

The base business is allowed to operate electronic games business has rewarded must make separate accounting of revenues, expenses and income of the business activities of electronic gambling game. "

2. Amendments, supplements article 8 as follows: "1. Business establishments gambling make value added tax special consumption taxes, and corporate income tax and other taxes under current rules.

2. The basis of gambling business are making tax under specific decisions of the Minister of Finance shall follow the specific hand methods stipulated in that decision. "

3. Modify Article 15 as follows: "article 15: conditions for business activities, gambling and business establishments was conducted only stores your games, gambling and business organizations gambling when meet the following conditions: a. the competent authority to license investment or investment certificate or Registration Certificate business operations, gambling;

b. have completed the main investment categories are specified in the licence or certificate of investment or business registration certificate and complete the categories of gambling entertainment;

c. built the gambling rules, in which specific rules about the scale, category of gambling game machine, control system, gambling, how organizations of each game, the rate and compensation methods, types of invoices, the template and the value of the Convention and to a coin Convention. "

4. Modify Article 16 as follows: "article 16. The number, types of gambling game machine and operating conditions.

1. for business profile video games there.

a. the number of machines: The business of electronic gambling games just the layout of electronic game machines have bonus are as follows:-for tourist accommodation facilities from 5 stars: MAX 100 air-for tourist accommodation facilities 4 stars: Max 75 air-for tourist accommodation 3 stars maximum of 50 pumps About models: The base business of electronic gambling games are imports and sales of the models as specified in annex 1 attached to this decision.

2. operating conditions a. types of machine must have a full record of your machine by the manufacturer provide specific confirmation on the machine, such as: name, category, the specifications of the machine (the active principle, the way, the rate of compensation, etc.). 

b. the machine gambling to be manufacturer or an independent organization that functions in the testing of electronic gambling game about quality control, the installation program available in air and other features of the machine.

3. business establishments gambling number and other types of gambling game machines (including playing video games and gambling gambling game machines): as defined in the investment license or certificate of investment or business registration certificate. "

5. Amendments, supplements article 17 as follows: "article 17. About importing machines and conduct business activities 1. After the completion of the conditions referred to in article 15 of this regulation, business establishments made the import of gambling game machine with the number and types as referred to in article 16 of this regulation.

2. The import of machines for playing gambling made under the provisions of the current law on import.

6. Amendments and additions to article 19 as follows: "1. Violation of the regulations on financial and tax provisions of the current law.

2. Breach of the number and types of air;

3. Violate the provisions referred to in this regulation. "

7. Modification and additional item 2 article 20: "suspension of business activities, gambling and consider revoking the license or certificate of registration of business when business repeat infringer."

Article 2. This decision has the effect after 15 days from the Post Gazette; the provisions of clause 2, article 1 of this decision is applicable from 01/01/2008. The heads of the units of the Ministry of finance, Director of finance and Director of taxation by the provinces, the central cities in the function, their powers are responsible for the implementation and organization of the implementation of this decision. The business establishments and representatives of the parties to the contract business cooperation are allowed to organize business activities, gambling is responsible for the implementation of this decision.