DECREE

ON THE BUSINESS OF PRIZE-WINNING ELECTRONIC GAMES FOR FOREIGNERS

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law on Amendments to the Law on Organization of the Government and the Law on Organization of the Local Government dated November 22, 2019;

Pursuant to the Law on Investment dated June 17, 2020;

Pursuant to the Law on Enterprises dated June 17, 2020;

Pursuant to the Law on Advertisement dated June 21, 2012;

Pursuant to the Law on Commercial dated June 14, 2005;

Pursuant to the Ordinance on Foreign Exchange Control dated December 13, 2005 and the Law on Amendments to the Ordinance on Foreign Exchange Control dated March 18, 2013;

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The Government promulgates the Decree on the business of prize-winning electronic games for foreigners.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. Scope

This Decree provides for the business of prize-winning electronic games for foreigners and its management in the territory of the Socialist Republic of Vietnam.

2. Regulated entities

a) Enterprises engaged in the business of prize-winning electronic games for foreigners;

b) Persons eligible for playing these games and persons permitted to enter facilities for doing the business of prize-winning electronic games for foreigners;

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d) Other organizations and individuals related to the business of prize-winning electronic games.

Article 2. Interpretation of terms

For the purpose of this Decree, the following terms shall be construed as follows:

1. “Prize-winning electronic games” means games of chance played on prize-winning electronic gaming machines by players who pay money and may win monetary prizes.

2. “Business of prize-winning electronic games for foreigners” means a conditional business of providing prize-winning games on prize-winning electronic gaming machines which is licensed by competent state management agencies.

3. “Prize-winning electronic gaming machine” means a special-use electronic device permitted for use in the business under this Decree for prize-winning games installed therein. The playing process between players and machines is entirely automatic.

4. “Slot machine” means a prize-winning electronic gaming machine with 3 or more reels on a screen for determining a prize win on a random combination of symbols which stop after each time of spinning and with a fixed payout rate programmed in the machine.

5. “Facility for doing the business of prize-winning electronic games for foreigners” (hereinafter referred to as “business facility”) is a room or a number of rooms connected with each other to create a separate area at a tourist accommodation establishment in a place licensed by a competent state management agency for the business of prize-winning electronic games under this Decree.

6. “Player” means a person eligible for playing prize-winning electronic games at business facilities as prescribed in Article 9 of this Decree.

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8. “Business eligibility certificate” means a certificate of eligibility for doing the business of prize-winning electronic games granted by the Ministry of Finance to enterprises engaged in the business under this Decree.

9. “Token” means a coin, card, ticket, exchange score, and other methods of cash substitutes serving the organization of prize-winning electronic games; and is valid for use only within a business facility.

10. “Manager or operator of the business facility” means a person assigned by an enterprise engaged in the business of prize-winning electronic games to manage, operate, and supervise the entire business of prize-winning electronic games operation of a business facility.

11. “Gaming devices” mean parts of prize-winning electronic gaming machines and other devices used for the business of prize-winning electronic games in accordance with regulations of this Decree.

Article 3. Principles of the business of prize-winning electronic games

1. The business of prize-winning electronic games is a conditional business subject to strict control by competent state management agencies to assure this business compliant with the law.

2. The business of prize-winning electronic games must be associated with main business lines of enterprises in order to promote the development of tourism and ensure security and social order and safety.

3. The organization of and participation in prize-winning electronic games must be transparent, objective and honest, and protect the rights and interests of participants.

4. Organizations and individuals involved in the organization of and participation in prize-winning electronic games shall fully comply with this Decree and other relevant laws.

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1. Operation of a prize-rewarding electronic game business without a certificate of business eligibility, except the enterprises prescribed in Clause 1 Article 42 of this Decree.

2. Operation of a prize-rewarding electronic game business in violation of the content of the business license issued by the competent state management agency in accordance with regulations of the law.

3. Tampering with, erasing, leasing, lending or transferring business eligibility certificates.

4. Conducting the business of prize-winning electronic games during the period of being deprived of the right to use business eligibility certificates or being suspended from doing the business under decisions of competent state management agencies.

5. Letting persons not prescribed in Article 11 of this Decree enter business facilities in any form and for any reason.

6. Permitting or organizing direct betting between players based on results of prize-winning electronic games at business facilities.

7. Cheating in the process of organizing or participating in prize-winning electronic games at business facilities.

8. Committing acts affecting security, social order and safety at business facilities.

9. Illegally transferring, leasing or lending places for organizing the business of prize-winning electronic games.

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11. Taking advantage of the business of prize-winning electronic games to smuggle and transport foreign currencies, gold, silver, gems and precious metals, or conduct money laundering in any form.

12. Certifying false prize money amounts, giving untruthful certification or ultra vires or causing difficulties to players without plausible reasons when giving certification.

13. Taking advantage of the maintenance and repair of prize-winning electronic gaming machines to organize the business of illegal prize-winning electronic games.

14. Conducting the business of prize-winning electronic gaming machines and gaming devices which have contents or cultural images yet to be approved by a competent state management agency for dissemination or circulation in accordance with the law.

15. Other prohibited acts as prescribed by the law.

Chapter II

ORGANIZATION OF PRIZE-WINNING ELECTRONIC GAME BUSINESS

Article 5. Business facilities

1. An enterprise operating the prize-rewarding electronic game business (hereinafter referred to as “enterprises”) can operate prize-rewarding electronic games at solely one business facility licensed by the competent state management agency in accordance with regulations of the law.

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a) Be located separately from other business areas of the enterprise; have separate entrance and exit doors;

b) Have electronic equipment and cameras for constant monitoring and surveillance of all activities in the business facility (24/24h). All of the footage must be fully preserved for at least 180 days from the date of recording. Ensure the clear image of all footage at the following locations: the entrance and exit of the business facility; areas where prize-rewarding electronic gaming machines are located; checkout counter, and areas where cash or tokens are counted; and cash and token containers are located;

c) Comply with the security and order conditions as prescribed by the law on security and order for some business lines subject to conditions;

d) Fully post up internal rules on entrance in Vietnamese, English and other foreign languages (if any) at easy-to-spot positions at the entrance and exit doors of the facility.

Article 6. Opening of operation and operation time

1. At least 15 days before the opening of the business of prize-winning electronic game operation, an enterprise shall send written notifications to the Ministry of Finance, business registry agency, Department of Finance, Public Security of the province, and Local Department of Tax for supervision and management.

2. The permitted business operation time of an enterprise is all days in a year, excluding days on which business operation is banned under decisions of competent state management agencies.

In case a state management agency requests business suspension, the enterprise shall notify players of the time of business suspension immediately after the state management agency announces the decision to request business suspension.

3. An enterprise may suspend its business to meet its management requirements. At least 15 working days before the time of business suspension, the enterprise shall notify such in writing to state management agencies prescribed in Clause 1 of this Article for supervision and management. Such a notice must specify the time of business suspension, reason for suspension and expected time of business resumption. In case of changing the expected time of business resumption, the enterprise shall notify the change in writing to those agencies. The enterprise shall post up the notice at its business facility at least 24 hours before the time of business suspension.

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1. The number of prize-winning electronic machines specified in the business eligibility certificate is based on the total number of accommodation rooms in the accommodation establishment. For every 5 accommodation rooms, the enterprise may operate only 1 prize-winning electronic gaming machine.

2. Enterprises engaged in the business of prize-winning electronic games may operate categories of machines, types of prize-winning electronic games, and the ratio of machines that have a winning chance prescribed Appendix I promulgated with this Decree.

3. Before organizing the business of prize-winning electronic games, an enterprise shall send written reports to the Ministry of Finance, Department of Finance of the province, Department of Culture, Sport, and Tourism or Department of Culture and Sport (hereinafter referred to as "Department of Culture, Sport, and Tourism), and Local Department of Tax on the actual number, categories of machines, types of prize-winning games for supervision, and the ratio of machines that have a winning chance for supervision and management.

4. During business operation, enterprises are entitled to change the number, categories of machines, types of prize-winning electronic games, and the ratio of machines that have a winning chance. However, they shall comply with regulations on the number, categories of machines, types of prize-winning electronic games, and the ratio of machines that have a winning chance in accordance with regulations of this Decree and other relevant laws.

In case of changing the number, categories of machines, types of prize-winning games, and the ratio of machines that have a winning chance, within 5 working days from the date of change, enterprises shall send written reports to the Ministry of Finance, Department of Finance of the province, Department of Culture, Sport, and Tourism, and Local Department of Tax for supervision and management.

Article 8. Game rules

1. When putting prize-winning electronic games into business, enterprises shall elaborate game rules suitable to gaming methods, payout rate, and particular designs of each type of machine and send them to the Ministry of Finance, Department of Finance of the province and Local Department of Tax for supervision. Game rules must be in conformity with the law and fully show the following principal details:

a) Description and interpretation of terms of prize-winning electronic games;

b) Images and instructions for use of machine functions;

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d) Payout rate;

dd) Way of determining a win;

e) Handling of unexpected problems;

g) Other contents according to management requirements.

2. Enterprises shall post up and issue leaflets publicizing game rules at their business facilities.

3. When changing any content of game rules, within 5 working days after the date of change, an enterprise shall send a written revised or replaced game rules to the Ministry of Finance and Department of Finance of the province and Local Department of Tax and a document clearly indicating revised or replaced articles or clauses and reasons for revision or replacement. At the same time, the enterprise shall publicly post up the revised or replaced game rules at its business facility.

4. In case a state management agency detects that game rules contain details which are unclear, invalid or incompliant with law, within five 5 working days after the Ministry of Finance issues an official letter requesting and guiding the change of game rules, the enterprise concerned shall revise the game rules to be compliant with law and send them to the Ministry of Finance and Department of Finance of the province and Local Department of Tax for supervision.

Article 9. Persons eligible for playing games at business facilities

1. Foreigners and overseas Vietnamese who legally enter Vietnam via their passports or valid international travel documents issued by foreign competent agencies that are still valid for residence in Vietnam.

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Article 10. Rights and duties of players

1. Players shall have the following rights:

a) To get their wins certified and fully paid out by enterprises;

b) To receive and remit or bring prize money in foreign currencies abroad under Vietnam’s law on foreign exchange management and the guidance of the State Bank of Vietnam;

c) To request enterprises to keep secret information on prize winning and receipt;

d) To file complaints or lawsuits against enterprises about the prize payout results; to denounce cheatings and violations of this Decree and the law;

dd) To receive other legal benefits prescribed in the game rules announced by enterprises.

2. Players shall have the following duties:

a) To carry papers to prove they are eligible for playing games prescribed in Article 9 of this Decree;

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c) To not use results of prize-winning electronic games at business facilities for betting directly among themselves;

d) To not cause insecurity, social disorder and unsafety at business facilities;

dd) To strictly comply with other relevant regulations of the law.

Article 11. Persons permitted to enter and leave business facilities

1. The persons eligible for playing games defined in Article 9 of this Decree.

2. Managers and staff members of enterprises who are permitted to enter and leave business facilities to work as assigned by enterprises. Enterprises shall make and announce updated lists of their managers and staff members permitted to enter for work and leave their business facilities.

3. Employees of other service providers under contract with enterprises are permitted to enter and leave business facilities to work as assigned by enterprises. Enterprises shall make and announce updated lists of employees of other service providers under contract permitted to enter for work and leave their business facilities.

4. Officers and officials of competent state management agencies who are assigned to conduct inspection of enterprises in accordance with regulations of the law.

5. Individuals prescribed in Clauses 2, 3, and 4 of this Article may only enter business facilities to perform their relevant tasks as assigned; and are strictly prohibited from entering business facilities to participate in prize-winning electronic games.

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a) A logbook used to control persons who are permitted to play at a business facility as prescribed in Article 9 of this Decree must include the following basic content:

- Electronic card codes (if any);

- Full names;

- Passport numbers or international travel documents that are still valid;

- Nationalities;

- Identification pictures (in case of being issued electronic cards);

- Time of entrance and exit at the business facility;

- Other information related to the control of players at the management request of the enterprise.

b) A logbook used to control persons who are permitted to go in and out of a business facility as prescribed in Clauses 2, 3, and 4 of this Article must include the following content:

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- Full names and identification pictures (in case of being issued electronic cards);

- Positions, titles of the assigned job at the business facility;

- The working time at the business facility;

- Other information related to the control of persons who are permitted to go in and out of the business facility at the management request of the enterprise.

Article 12. Token management

1. Tokens of each enterprise must bear separate marks or signs for identification. The par value of tokens may be nominated in Vietnam dong or a freely convertible foreign currency. The conversion of foreign-currency par value of tokens complies with the guidance of the State Bank of Vietnam. Enterprises may not use tokens of other enterprises for their business.

2. Enterprises shall strictly manage their tokens under the guidance of the Ministry of Finance, thereby determining their revenue; and send written reports on their token model, quantity, and types to the Department of Finance of the province and Local Department of Tax for supervision and management.

3. In case of changing token models, quantity and types, within five 5 working days after the change, an enterprise shall re-register it with the Finance Department of the province and Local Department of Tax for supervision and management.

Article 13. Management of prize-winning electronic machines, tokens and gaming devices

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2. Regulations on prize-winning electronic gaming machines

a) Prize-rewarding electronic gaming machines (purchased or imported) used at the business location shall be entirely new, adhere to the technical specification announced by their manufacturers and certified by independent certifying organizations operating in member states of the G7;

b) The programmed minimum flat rate of payout of a slot machine is 90% (inclusive of the accumulated prize). An enterprise shall specify the payout rate in its game rules.

The payout rate (except for the programmed minimum flat rate of payout), when changed by the enterprise, shall not be lower than the minimum payout rate regulated. Concurrently, the enterprise shall have the machines re-certified prior to their resumption and specify the payout rate in the gaming rules;

c) When purchasing or importing prize-winning electronic gaming machines; or processing procedures for their inspection, the enterprise shall request the manufacturer, provider of prize-winning electronic gaming machines, or independent certifying organization to fully provide proving documents that satisfy the regulations prescribed in Points a and b of this Clause. Enterprises are responsible for storing such documents for the purpose of management, supervision, and inspection of competent state management agencies.

d) The enterprise has the right to maintain and repair the prize-rewarding electronic gaming machines that malfunction or require periodical maintenance during their service. The maintenance or repair of prize-winning electronic gaming machines may only be conducted within the business facility or at the organization that maintains and repairs them. The enterprise shall sign a maintenance or repair contract with the organization that conducts such operation; store such documents for the purpose of management, supervision, and inspection of competent state management agencies. If the maintenance or repair of the prize-rewarding electronic gaming machines involves components that alter the payout rate setting, the enterprise shall have the machines re-certified prior to their resumption by an independent certifying organization in accordance with regulations prescribed in Point a of this Clause.

3. An enterprise shall keep a book for management of prize-winning electronic game machines which contains the following basic details:

a) Number, categories, and types of prize-winning electronic games;

b) Name of the manufacturer;

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d) Year of manufacture;

dd) Year of end of lifetime (if any);

e) Installed software;

g) Date of purchase;

h) Date of re-export or destruction;

i) Value of machines;

k) Serial numbers of inspection certificates and name of the inspection organization.

4. An enterprise shall store prize-winning electronic gaming machines, tokens, and gaming devices at a separate room within its business facility in the following cases:

a) Prize-winning electronic gaming machines, tokens, and gaming devices are yet to be put in business or under suspension;

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Article 14. Purchase, re-export and destruction of prize-winning electronic gaming machines, tokens, and gaming devices

1. Enterprises possessing the certificate of business eligibility and those prescribed in Clause 1 Article 42 of this Decree are permitted to purchase or import prize-winning electronic gaming machines, tokens, and gaming devices. The purchase or importation of prize-winning electronic gaming machines, tokens, and gaming devices shall be conducted in accordance with this Decree, regulations of relevant laws, and guidelines, appraisal of the Ministry of Culture, Sport, and Tourism on contents or images that are licensed to disseminate and circulate according to the law on culture.

2. Enterprises may only purchase or import prize-winning electronic gaming machines not exceeding the licensed quantity and conforming to technical conditions in accordance with this Decree.

3. Enterprises possessing the certificate of business eligibility and those prescribed in Clause 1 Article 42 of this Decree are permitted to purchase or import backup devices of prize-winning electronic gaming machines, tokens, and gaming devices when necessary.  The purchase, management, and use of backup devices shall satisfy the following principles:

a) The number of backup devices shall not exceed 10% of the total number of devices of prize-winning electronic machines and gaming machines eligible for business;

b) Backup devices shall be entirely new;

c) The use of backup devices shall be conducted according to the principle of not increasing the number, categories, and types of prize-winning games eligible for business.

4. Within 30 days, enterprises shall conduct re-export or destruction of prize-winning electronic gaming machines, tokens, and gaming devices in the following cases:

a) Enterprises shut down their business, dissolute; subject to bankruptcy according to a decision of a Court or revocation of the certificate of business eligibility;

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c) Prize-winning electronic gaming machines, tokens, and gaming devices that are not in operation because they do not match the business needs of enterprises; or enterprises that wish to purchase new or replace those in order to match their actual business operation.

5. The destruction of prize-winning electronic gaming machines, tokens, and gaming devices must be observed and certified in writing by an independent audit organization or at least one representative of the Ministry of Finance, Ministry of Culture, Sport, and Tourism, Local Department of Tax. The re-export of those objects shall be conducted in accordance with the current law.

Article 15. Regulations on internal management and control

1. An enterprise shall elaborate and promulgate a regulation on internal management in its business facility. Such an internal management regulation must contain the following principal provisions:

a) Provisions on management of the business facility, including opening time and closing time; control of persons entering and leaving the facility; measures to maintain security, social order and safety;

b) Provisions on management of employees working in the business facility, including persons working in and managing the business facility; responsibilities and obligations of each section or working position;

c) Provisions on financial mechanism and process of managing tokens;

d) Provisions on the process of managing, maintaining and repairing prize-winning electronic gaming machines and other gaming devices;

dd) Provisions on methods of handling the relationship between players and players, between players and the enterprise, and between players and employees of the enterprise, clearly stating methods of settling arising disputes on the basis of relevant laws;

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2. Before organizing the operation of the business of prize-winning electronic games, an enterprise shall:

a) Establish an internal control section; specify in writing its functions, tasks, and powers in order to control the compliance with its internal management regulation, this Decree, and provisions of law applicable to enterprises.

b) Send the location of its business facility and internal management regulation to the Ministry of Finance, Department of Finance of the province, and Local Department of Tax. In case of revising or replacing its internal management regulation, the enterprise shall, within 5 working days from the date of revision or replacement, send the updated regulation to the above agencies.

Article 16. Internal regulations on anti-money laundering

1. Enterprises shall develop and issue their internal regulations on anti-money laundering, internal regulations on preventing and countering proliferation of weapons of mass destruction (hereinafter referred to as "internal regulations on anti-money laundering) in accordance with the Law on Anti-money Laundering, Law on Preventing and Countering Proliferation of Weapons of Mass Destruction, amendment documents, and guidelines.

2. Before organizing the operation of the business of prize-winning electronic games, enterprises shall send the location of their business facilities and internal management regulations on anti-money laundering to the Ministry of Finance, State Bank of Vietnam, Public Security, Department of Finance of the province, and Local Department of Tax. In case of revising or replacing their internal management regulations on anti-money laundering, enterprises shall, within 5 working days from the date of revision or replacement, send the updated regulations to the above agencies.

3. Enterprises are responsible for disseminating their internal regulations on anti-money laundering for related divisions, officers, and employees.

Article 17. Management of payment and foreign exchange

1. Enterprises may accept the use of Vietnam dong, foreign-currency cash, bank transfer, and credit cards of players for exchange into tokens for playing prize-winning electronic games. The collection and payment of foreign-currency amounts by enterprises are permitted after they are licensed by the State Bank of Vietnam in accordance with Chapter IV of this Decree.

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Article 18. Rights and duties of enterprises

1. Enterprises engaged in the business of prize-winning electronic games shall have the following rights:

a) To organize the business of prize-winning electronic games of types and categories prescribed in regulations of the law and this Decree;

b) To refuse any persons who are not permitted to enter, leave and play in their business facilities;

c) To request any persons who violate the game rules, internal rules and internal management regulations they have announced to leave their business facilities;

d) To request players to present their identification documents in order to prove that they are permitted to play at business facilities;

dd) To sign contracts to hire managers. The hiring of managers and payment of management expenses comply with law and these expenses must not exceed the maximum level prescribed by the Ministry of Finance.

2. Enterprises engaged in the business of prize-winning electronic games shall have the following duties:

a) To fully comply with regulations of the law on prize-winning electronic games prescribed in this Decree and relevant laws. In case of changes to the law, enterprises shall revise and update internal regulations, procedures in accordance with the amended law;

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c) To organize types of games according to the game rules announced to players;

d) To pay out fully and promptly prizes to winning players. To certify winnings paid out at the request of players;

dd) To settle disputes and complaints of players according to the game rules and law;

e) To fulfill tax duties and fully comply with other relevant regulations during business operation;

g) To adopt anti-money laundering measures in accordance with regulations of the law;

h) To adopt measures to assure security and social order and safety in accordance with law;

i) To keep secret prize-winning information at the request of players, except information provided to competent state management agencies to serve inspection and supervision activities in accordance with the law;

k) To take responsibility directly before Vietnamese law for all activities of their prize-winning electronic game business.

Article 19. Managers or operators of business facilities

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a) Have at least a bachelor's degree;

b) Have at least 3 years of experience in managing and operating the business of prize-winning electronic games.

2.  A manager or operator of a business facility is responsible for regularly managing, operating, supervising the entire operation of the business of prize-winning electronic games at the business facility. He/she shall comply with regulations of this Decree, regulations of relevant laws, and work full time at the business facility.

3. Enterprises are responsible for appointing managers or operators of their business facilities in accordance with the registered list in their certificate of business eligibility.

4. Article 19. Change of managers or operators of business facilities:

a) Within 5 working days from the date the manager or operator of a business facility is changed, an enterprise shall send written notifications and documents prescribed in Clause 10 Article 21 of this Decree indicating that the assigned manager or operator satisfies the conditions and standards prescribed in Clause 1 of this Article to the Ministry of Finance, Department of Finance of  the province, and Local Department of Tax for supervision and management;

b) If a manager or operator is discovered to not satisfy the conditions and standards prescribed in Clause 1 of this Article, within 60 days from the date the Ministry of Finance issues written notifications, the enterprise shall appoint a manager who fully satisfies the conditions and standards in accordance with the law; send written notifications and documents prescribed in Clause 10 Article 21 of this Decree to the Ministry of Finance for supervision and management. If the enterprise has not appointed any manager or operator who satisfies the conditions and standards in accordance with the law by the deadline, its operation shall be suspended until a manager or operator of its business facility is appointed.

Chapter III

CONDITIONS AND PROCEDURES FOR GRANT OF CERTIFICATES OF ELIGIBILITY FOR BUSINESS OF PRIZE-WINNING ELECTRONIC GAMES

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1. An enterprise shall only qualify for the certification of eligibility for prize-rewarding electronic gaming business after registering for conducting the prize-rewarding electronic gaming business pursuant to the Law of Investment and the Enterprise Law and satisfying all conditions specified in Clause 3 of this Article.

2. When organizing the business of prize-winning electronic games, enterprises prescribed in Clause 1 of this Article shall apply for a business eligibility certificate.

3. Conditions for grant of a business eligibility certificate include:

a) Having a tourist accommodation establishment of five-star class or high or superior class as ranked by a competent state management agency in accordance with the Law on Tourism and guiding documents;

b) Having a place for building a business facility satisfying the conditions prescribed in Article 5 of this Decree;

c) Having managers or operators who satisfy the conditions and standards prescribed in Clause 1 Article 19 of this Decree;

d) Possessing the carter capital of no less 500 billion VND; having interests in the fiscal year preceding the year of application for business eligibility certificate;

dd) Having a prize-winning electronic game business plan to maintain security and social order as prescribed by law.

4. A tourist accommodation establishment may be considered for grant of only one business eligibility certificate and such business eligibility certificate may only be granted to the enterprise owning such an establishment.

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A dossier of application for a business eligibility certificate comprises the following documents:

1. An application for a business eligibility certificate according to Form No. 1 prescribed in Appendix II promulgated with this Decree.

2. A copy of the investment certificate or enterprise registration certificate granted by a competent state management agency in accordance with the Investment Law and Enterprise Law, which has the registration for the business of prize-winning electronic games.

3. A copy of the decision of a competent state management agency on the ranking of the tourist accommodation establishment and documents indicating the enterprise owns such an establishment.

4. Documents proving the number of accommodation rooms of the tourist accommodation establishment already put into business.

5. The site plan of the business facility in which present the following basic information: entrance and exit of the business facility; areas where prize-rewarding electronic gaming machines are located; checkout counter; areas where cash or tokens are counted and cash and token containers are located; areas where electronic devices for supervision, and fire protection and control equipment are located.

6. The financial statement of the fiscal year preceding the year of submission of the dossier of application audited by an independent audit organization for units of public interest. An audited financial statement is an unqualified statement. In case of qualified opinions, qualified factors do not affect conditions for grant of a business eligibility certificate prescribed in Point d Clause 3 Article 20 of this Decree.

7. A copy of the certificate of satisfaction of security and order conditions granted by a competent police office to the tourist accommodation establishment.

8. Draft regulation on internal management, organization of the internal control section, internal regulations on anti-money laundering, and game rules.

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10. The list, resumes of brief expertise and working experience and the copies certified by competent state management bodies or copies with the originals, for comparison, of the degrees and diplomas of managerial personnel as evidence of their expertise

Article 22. Procedures for grant of business eligibility certificates

1. An enterprise shall submit 1 dossier set of application for a business eligibility certificate to the Ministry of Finance in one of the following methods:

a) Directly to the Ministry of Finance;

b) By post;

c) Via public services of the Ministry of Finance.

Within 15 days after receiving a dossier, the Ministry of Finance shall notify whether the dossier is complete and valid and request the enterprise to add documents (if any) and send 6 official dossier sets for appraisal according to Point a and Point b of this Clause.

2. Within 60 days after receiving 6 official dossiers, the Ministry of Finance shall consider and grant a business eligibility certificate. In case of refusal to grant a business eligibility certificate, the Ministry of Finance shall notify such in writing to the enterprise, clearly stating the reason.

3. Procedures for appraisal of a dossier:

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b) Within 15 days after receiving the written request for opinions, requested agencies shall send their written opinions to the Ministry of Finance and take responsibility for their opinions;

c) After receiving all opinions of related agencies, the Ministry of Finance shall summarize these opinions; cooperate with the Ministry of Public Security, Ministry of Culture, Sport, and Tourism, People's Committee of the province, and related agencies in organizing inspections at the tourist accommodation establishment in order to determine whether the area where the business facility is located complies with regulations prescribed in Point a Clause 2 Article 5 of this Decree; determine the number of accommodation rooms that is in business and use it as the basis for determining the maximum number of prize-winning electronic gaming machines the enterprise may use for business as prescribed in Clause 1 Article 7 of this Decree, and consider granting (or not) a business eligibility certificate.

d) After being certified by the Ministry of Finance to possess business eligibility, the enterprise shall be responsible for completing the formality to add the prize-rewarding electronic gaming business to its certificate of eligibility regarding security and order pursuant to the laws before organizing the activities of prize-rewarding electronic gaming business.

4. Appraisal contents

Pursuant to this Decree and other relevant laws, the Ministry of Finance and related agencies shall appraise contents of dossiers which are subject to the conditions prescribed in Article 20 of this Decree.

Article 23. Business eligibility certificates

1. A certificate of eligibility for the business of prize-winning electronic games according to Form No. 2 prescribed in Appendix II promulgated with this Decree has the following basic contents:

a) Name of the enterprise;

b) Serial number and date of grant of the investment certificate or enterprise registration certificate;

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d) Number of prize-winning electronic games;

dd) Business facility and its place in the tourist accommodation establishment;

e) Validity duration;

g) Other contents according to management requirements.

2. A business eligibility certificate specifies the validity duration of the licensed business (hereinafter referred to as “duration”) as requested by the enterprise which must not exceed the validity duration of the investment certificate or enterprise registration certificate and 10 years from the date it takes effect, except the cases specified in Clause 1 Article 42 of this Decree.

Article 24. Re-grant of business eligibility certificates

1. An enterprise shall conduct the procedures for re-grant of a business eligibility certificate in the following cases:

a) Its business eligibility certificate is lost or damaged due to natural disasters, fire, or other objective reasons;

b) After it is reorganized (full division, partial division, consolidation, acquisition or conversion of an enterprise) according to the Law on Enterprises; and it fully satisfies the business conditions prescribed in Points a, b, and c Clause 3 Article 20 of this Decree; has the carter capital of no less than 500 billion VND. Within 15 days after completing the reorganization procedure, it shall conduct the procedure for re-grant of the business eligibility certificate.

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a) A dossier of application includes:

- An application for re-grant of a business eligibility certificate according to Form No. 3 prescribed in Appendix II promulgated with this Decree;

- A copy of the investment certificate or enterprise registration certificate granted by competent state management agencies and is still valid;

b) An enterprise shall submit 1 dossier set of application for re-grant of a business eligibility certificate in accordance with regulations prescribed in Clause 1 Article 22 of this Decree. Within 15 days after receiving the dossier of application, the Ministry of Finance shall consider re-granting the business eligibility certificate for the enterprise.

3. Dossiers and procedures for re-grant of business eligibility certificates for cases prescribed in Point b Clause 1 of this Article

a) A dossier of application includes:

- An application for re-grant of a business eligibility certificate according to Form No. 3 prescribed in Appendix II promulgated with this Decree;

- A copy of the investment certificate or enterprise registration certificate granted by competent state management agencies and is still valid;

- Documents proving that the enterprise is reorganized, it satisfies the business conditions prescribed in Point b Clause 1 of this Article.

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c) Appraisal contents

Pursuant to this Decree and other relevant laws, the Ministry of Finance and related agencies shall appraise contents of dossiers which are subject to the conditions prescribed in Point b Clause 1 of this Article.

4. The serial number of a re-granted business eligibility certificate is the same as the previous one, which specifies the number of re-grant times. The duration of a re-granted business eligibility certificate is the remaining duration prescribed in the business eligibility certificate granted, re-granted, or adjusted in the nearest time.

Article 25. Adjustment of business eligibility certificates

1. In case an enterprise adjusts any content in its business eligibility certificate prescribed in Clause 1 Article 23 of this Decree, it shall conduct the procedures for adjustment of a business eligibility certificate.

2. A dossier of application for adjustment of a business eligibility certificate comprises the following documents:

a) An application for adjustment of a business eligibility certificate according to Form No. 3 prescribed in Appendix II promulgated with this Decree;

b) A copy of the investment certificate or enterprise registration certificate granted by competent state management agencies and is still valid;

c) Documents proving that the adjusted contents in the business eligibility certificate are in conformity with regulations prescribed in this Decree and other relevant laws.

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a) An enterprise shall submit 1 dossier set of application for adjustment of a business eligibility certificate in accordance with regulations prescribed in Clause 1 Article 22 of this Decree;

b) Within 30 days after receiving the valid dossier, the Ministry of Finance shall consider granting the adjusted business eligibility certificate for the enterprise (for cases adjusting contents prescribed in Points a, b, and c Clause 1 Article 23 of this Decree); or take charge and cooperate with related agencies prescribed in Clause 3 Article 22 of this Decree in considering granting the adjusted business eligibility certificate for the enterprise (for cases adjusting contents prescribed in Points d, dd, e, and g Clause 1 Article 23 of this Decree), in which specifies the number of adjustment times.

4. The duration of an adjusted business eligibility certificate is the remaining duration prescribed in the business eligibility certificate granted, re-granted, or adjusted in the nearest time.

Article 26. Extension of business eligibility certificates

1. If an enterprise wishes to continue the business of prize-winning electronic games, it shall apply for extension of its business eligibility certificate at least 6 months before such certificate expires

2. Conditions for extension of a business eligibility certificate include:

a) The business eligibility certificate remains valid for 6 months when the application for extension is submitted;

b) The business conditions specified in Points a, b, and c Clause 3 Article 20 of this Decree are fully satisfied;

c) The minimum carter capital of 500 billion VND is required;

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3. A dossier of application for extension of a business eligibility certificate comprises the following documents:

a) An application for extension of a business eligibility certificate according to Form No. 3 prescribed in Appendix II promulgated with this Decree;

b) Documents prescribed in Clauses 2, 3, 4, 5, 6, 7, and 10 Article 21 of this Decree;

c) Business plans include the following principal contents:

- Situation of business in prize-winning electronic games in the last 3 years before submitting the dossier of application for extension of the business eligibility certificate, including: information about the business facility; the number, categories, types of prize-winning electronic games which are practically used for business; results of prize-winning electronic game business (income, cost, profit, and payments to the state budge);

- Tentative business plan in the future, including: the number, categories, types of prize-winning electronic games; results of prize-winning electronic game business (income, cost, profit, and payment to the state budget); demand of collection and payment in foreign currency; solutions to ensure security, order and social safety for the business facility; proposed extension duration; implementation plan;

- Performance of compliance with regulations involving prize-winning electronic games during the course of business; commitments of the enterprise to comply with such regulations.

4. Procedures for extension of business eligibility certificates shall be conducted in accordance with regulations prescribed in Clauses1, 2, and 3 Article 22 of this Decree;

5. Appraisal contents

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6. The extension time is granted based on the application of the enterprise. However, such time shall not exceed the duration of the investment certificate or enterprise registration certificate; and exceed 10 years from the date of extension of the business eligibility certificate.

Article 27. Licensing fee

The appraisal fee for issuance of a certificate of eligibility for the business of prize-winning electronic games shall be conducted in accordance with regulations of the law on fees and charges guided by the Ministry of Finance.

Article 28. Revocation of business eligibility certificates

1. An enterprise has its business eligibility certificate revoked in any of the following cases:

a) It fails to organize its business operation 12 months after obtaining the business eligibility certificate according to regulations prescribed in Clause 1 Article 6 of this Decree, excluding situations where it is affected by natural disasters, fire, epidemics, or other objective reasons;

b) It is dissolved or falls bankrupt in accordance with law;

c) It has its investment certificate or enterprise registration certificate revoked;

d) It fails to fully satisfy the business conditions as concluded by the inspection agency as prescribed in Point a Clause 2 Article 40 of this Decree;

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e) After its reorganization according to regulations of the law on enterprises, it fails to satisfy conditions for the business of prize-winning electronic games prescribed in Point b Clause 1 Article 24 of this Decree;

g) It fails to fix its issue within 90 days after the Ministry of Finance notifies its violation in one of the conditions for the business of prize-winning electronic games prescribed in Points a, b, and c Clause 3 Article 20 of this Decree.

2. A business eligibility certificate is automatically invalidated and revoked in the cases prescribed in Points b and c Clause 1 of this Article.

3. The Ministry of Finance shall issue decisions on revocation of business eligibility certificates in the cases specified in Points a, d, dd, e, and g Clause 1 of this Article.

4. Enterprises shall immediately terminate their business of prize-winning electronic games right after their business eligibility certificates are revoked and return their business eligibility certificates to the Ministry of Finance within 5 working days after the revocation decision comes into force.

5. The Ministry of Finance shall publicize decisions on the revocation of business eligibility certificates of enterprises on its web portal.

Chapter IV

PROCEDURES FOR ISSUANCE OF LICENSES FOR COLLECTION AND PAYMENT OF FOREIGN CURRENCY AND OTHER FOREIGN EXCHANGE OPERATIONS

Article 29. Procedures for issuance of licenses for collection and payment of foreign currency and other foreign exchange operations

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a) An application for issuance of the license according to Form No. 4 prescribed in Appendix II promulgated with this Decree;

c) A copy of the investment certificate or enterprise registration certificate;

c) A copy of the document issued by a competent state management agency permitting the business of prize-winning electronic games or the business eligibility certificate in case the investment certificate or enterprise registration certificate does not include prize-winning electronic game business (for enterprises that are eligible for the business of prize-winning electronic game when Decree No. 86/2013/ND-CP dated July 29, 2013 of the Government on the business of prize-winning electronic games for foreigners (hereinafter referred to as "Decree No. 86/2013/ND-CP”) comes into force), or the business eligibility certificate (for enterprises that are eligible for the business of prize-winning electronic game after Decree No. 86/2013/ND-CP comes into force);

d) Internal regulations on the management and control of the source of collection and payment of foreign currency signed by a legal representative of the enterprise.

2. An enterprise shall submit 1 dossier of application directly or by post to the State Bank of Vietnam.

3. Within 45 days after receiving a full dossier in accordance with regulations, the State Bank of Vietnam shall consider issuing the license according to Form No. 5 prescribed in Appendix II promulgated with this Decree.  If the State Bank of Vietnam rejects the dossier of application, it shall respond and provide specific explanations in writing.

In case the dossier does not satisfy the requirements or is invalid, within 15 days after receiving it, the State Bank of Vietnam shall request the enterprise to supplement its dossier in writing.

4. The maximum duration of a license is the remaining duration prescribed in the business eligibility certificate or the investment certificate or enterprise registration certificate which includes the business of prize-winning electronic games or the document issued by a competent state management agency permitting such business. If an enterprise does not have a business eligibility certificate and the investment certificate or enterprise registration certificate, or the document issued by a competent state management agency permitting the business of prize-winning electronic game does not specify the specific business duration, the duration of its license shall not exceed 10 years after it comes into force.

Article 30. Procedures for re-grant, adjustment, or extension of licenses

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a) An enterprise shall conduct the procedures for re-grant of its license in the following cases:

- Its business license is lost or damaged due to natural disasters, fire, or other objective reasons;

- b) After it is reorganized (full division, partial division, consolidation, acquisition or conversion of an enterprise) according to the Law on Enterprises. Within 30 days after receiving the re-granted business eligibility certificate, it shall conduct procedures for re-grant of the license.

b) A dossier of application for re-grant of a license includes:

- An application for re-grant of the license in which specifies the reasons according to Form No. 6 prescribed in Appendix II promulgated with this Decree;

- A copy of the investment certificate or enterprise registration certificate granted by competent state management agencies and is still valid;

- A copy of the re-granted business eligibility certificate (for reorganized enterprises).

c) Procedures for dossier submission to the State Bank of Vietnam shall be conducted in accordance with regulations prescribed in Clause 2 Article 29 of this Decree;

d) Procedures for issuance of licenses shall be conducted in accordance with regulations prescribed in Clause 3 Article 29 of this Decree;

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e) Within 5 working days after receiving the re-granted license (for reorganized enterprises), the enterprise shall return the original license to the State Bank of Vietnam.

2. Adjustment of licenses

a) An enterprise may adjust its license in the following cases:

- Changing its name;

- Changing the bank (permitted) where its accounts specialized for foreign currencies are opened;

- Changing its cash funds.

b) A dossier of application for adjustment of a license includes:

- An application for adjustment of the license in which specifies the reasons according to Form No. 6 prescribed in Appendix II promulgated with this Decree;

- Documents proving that the adjusted contents are in conformity with regulations prescribed in Point a of this Clause (if any).

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d) Procedures for issuance of licenses shall be conducted in accordance with regulations prescribed in Clause 3 Article 29 of this Decree;

dd) The duration of an adjusted license is the remaining duration of the license granted in the nearest time;

e) When an enterprise has the permission and wishes to change the bank where its accounts specialized for foreign currencies are opened, within 5 working days after its license is adjusted, the enterprise shall open new specialized accounts and transfer the remaining foreign currencies from the old accounts into the new ones or the payment accounts in foreign currencies; and concurrently conduct procedures for closing its old specialized accounts and report to the State Bank of Vietnam according to Form No. 7 prescribed in Appendix II promulgated with this Decree;

g) Within 5 working days after receiving the adjusted license, the enterprise shall return the original license to the State Bank of Vietnam.

3. Extension of licenses

a) If an enterprise wishes to extend the license (granted by the State Bank of Vietnam) duration, conduct procedures for its extension at least 30 days before it expires. A dossier of application includes:

- An application for extension of the license according to Form No. 6 prescribed in Appendix II promulgated with this Decree;

- Documents prescribed in Points b and c Clause 1 Article 29 of this Decree;

b) Procedures for dossier submission to the State Bank of Vietnam shall be conducted in accordance with regulations prescribed in Clause 2 Article 29 of this Decree;

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d) The duration of a license is in accordance with regulations prescribed in Clause 4 Article 29 of this Decree;

dd) Within 5 working days after receiving the extended license, the enterprise shall return the original license to the State Bank of Vietnam.

Article 31. Revocation of licenses

The State Bank of Vietnam shall revoke a license of an enterprise in the following cases:  

1. The dossier of application for issuance of the license has fraudulent information.

2. The enterprise fails to organize its operation of collection and payment of foreign currencies 12 months after obtaining its license, excluding situations where it is affected by natural disasters, fire, epidemics, or other objective reasons.

3. The enterprise is dissolved or falls bankrupt in accordance with law.

4. c) The enterprise has its investment certificate, enterprise registration certificate, or business eligibility certificate revoked by a competent agency;

5. The enterprise receives 3 or more administrative penalties for violations of foreign exchange management.

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1. Transitional duration

Enterprises prescribed in Clause 1 Article 42 of this Decree that are previously permitted to conduct the collection and payment of foreign-currency cash for the business of prize-winning electronic games by the State Bank of Vietnam may continue their operation according to the approval document of the State Bank of Vietnam. If an enterprise wishes to convert the previous document into the license, it shall conduct procedures for the conversion.

2. Dossiers and procedures for the conversion

a) A dossier of application for conversion of a license includes:

- An application for conversion of the license according to Form No. 8 prescribed in Appendix II promulgated with this Decree;

- A copy of the investment certificate or enterprise registration certificate;

- A copy of the document issued by a competent state management agency permitting the business of prize-winning electronic games (in case the investment certificate or enterprise registration certificate does not include prize-winning electronic game business) or the business eligibility certificate (for enterprises that have their license converted to the business eligibility license by the Ministry of Finance);

- Internal regulations on the management and control of the source of collection and payment of foreign currency signed by a legal representative of the enterprise.

- A copy of the granted approval document for the operation of collection and payment of foreign-currency cash and other foreign exchange operations;

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b) Procedures for dossier submission to the State Bank of Vietnam shall be conducted in accordance with regulations prescribed in Clause 2 Article 29 of this Decree;

c) Procedures for issuance of licenses shall be conducted in accordance with regulations prescribed in Clause 3 Article 29 of this Decree;

d) Within 5 working days after receiving the converted license, the enterprise shall return the original approval document for collection and payment of foreign-currency cash and other foreign exchange operations to the State Bank of Vietnam. 

3. The duration of a license is in accordance with regulations prescribed in Clause 4 Article 29 of this Decree;

Chapter V

INFORMATION, ADVERTISEMENT AND SALES PROMOTION

Article 33. Announcement and provision of information

1. Enterprises shall fully post up internal rules on entrance and publicize all game rules at their business facilities.

2. Enterprises shall fully and promptly provide information and data relating to their business of prize-winning electronic games at the request of competent state management agencies.

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Article 34. Advertisement

1. Only the enterprises certified to possess business eligibility and the enterprises prescribed in Clause 1 Article 42 of this Decree can advertise the activities of prize-rewarding electronic game business.

2. The content of advertisement includes:

a) Name and address of the enterprise that conducts the prize-rewarding electronic game business;

b) Name of the prize-rewarding electronic games;

c) Location of the business facility;

d) Persons eligible for playing games as prescribed in Article 9 of this Decree.

3. Location and form of advertisement

The enterprise can only place advertisements on panels and boards inside the tourist accommodation establishment licensed by the competent state management agency for prize-rewarding electronic game business; however, such advertisements shall be neither audible nor visible to the people outside the establishment.

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Article 35. Discount and sales promotion

1. Enterprises may give discounts for players. The maximum discount is 2% of total value of tokens bought. Taxable values are determined based on actually collected amounts minus discounts.

2. The Ministry of Finance shall provide specific guidance on persons eligible for discount, discount limit and method of determining taxable values to be reduced for each tax as prescribed in Clause 1 of this Article.

3. In addition to discounts mentioned in Clause 1 of this Article, sales promotion items being accommodations, meals and travel fares provided by enterprises to players may only be accounted as their expenses at the percentage prescribed by the current law on enterprise income tax. Total expenses serving as a basis for determining the maximum sales promotion level are total expenses creditable upon the determination of enterprise income tax, excluding sales promotion and prize payout expenses. In addition, enterprises may not provide sales promotion in any other form to players.

4. When conducting sales promotion activities, in addition to implementing this Decree, enterprises shall comply with relevant regulations on sales promotion.

Chapter VI

FINANCE, ACCOUNTING, AND AUDIT

Article 36. Finance and tax regimes

1. A fiscal year of enterprises begins on January 1 and ends on December 31 of the calendar year. In case an enterprise wishes to apply the fiscal year of its parent company, such fiscal year must have full twelve months, beginning on the first day of the first month of a quarter of the year and ending on the last day of the last month of the preceding quarter of the subsequent year, and the enterprise shall notify such to the finance agency. The first fiscal year of a newly established enterprise is counted from the date of licensing to the last day of the registered fiscal year.

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3. Enterprises shall perform tax obligations toward the State under current regulations on taxes and the guidance of the Ministry of Finance.

4. The Ministry of Finance shall guide the financial management mechanism and methods of tax collection suitable to particular characteristics of the business of prize-winning electronic games.

Article 37. Accounting and reporting regimes

1. Accounting regime and financial statements of enterprises comply with law and the guidance of the Ministry of Finance.

2. Enterprises shall separately account turnovers and expenses related to the business of prize-winning electronic games. Enterprises shall allocate turnovers and expenses associated with other business activities under the guidance of the Ministry of Finance.

3. Reporting on professional operations of enterprises complies with regulations of the Ministry of Finance.

Article 38. Audit and disclosure of financial statements

1. Financial statements of enterprises must be annually audited.

2. At the end of a fiscal year, enterprises shall disclose their financial statements in accordance with law.

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STATE MANAGEMENT AND INSPECTION

Article 39. State management of the business of prize-winning electronic games

The Government performs uniform state management of the business of prize-winning electronic games, while related ministries and People’s Committees of provinces and centrally affiliated cities shall assist the Government as follows:

1. The Ministry of Finance shall take responsibility before the Government for performing the state management of the business of prize-winning electronic games, including:

a) Promulgating, and guiding the implementation of, legal documents according to its competence provided by the law on business of prize-winning electronic games;

b) Granting, re-granting, adjusting, extending and revoking certificates of eligibility for the business of prize-winning electronic games in accordance with regulations prescribed in this Decree;

c) Inspecting and handling violations of the law on the business of prize-winning electronic games under this Decree.

d) Performing other tasks prescribed by law.

2. The Ministry of Planning and Investment shall:

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b) Cooperate with ministries, central authorities, and administrative divisions in managing and supervising the business of prize-winning electronic games.

3. The Ministry of Public Security shall:

a) Manage persons eligible for playing at business facilities as prescribed in Article 9 of this Decree and manage security and order in the business of prize-winning electronic games for foreigners in accordance with regulations of the law;

b) Take charge and cooperate with concerned agencies, organizations, and individuals in preventing money laundering crimes in the business of prize-winning electronic games in accordance with law;

c) Take charge and cooperate with related agencies and organizations in preventing illegal gambling and other violations of law;

d) Cooperate with the Ministry of Finance in considering and giving opinions on the grant, re-grant, adjustment, extension and revocation of business eligibility certificates in accordance with this Decree;

dd) Cooperate with ministries, central authorities, and administrative divisions in managing and supervising the business of prize-winning games.

4. Ministry of Culture, Sport, and Tourism shall:

a) Provide guidelines for the management of contents and images of prize-winning electronic game machines under current regulations in order to assure that prize-winning electronic game machines used at business facilities conform with Vietnam’s fine traditions and customs and aesthetic values as required by law;

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c) Cooperate with ministries, central authorities, and administrative divisions in managing and supervising the business of prize-winning games.

5. Ministry of Information and Communications shall:

a) Direct providers of Internet services, network infrastructure and online social network services and telecommunications businesses in proactively preventing or refraining from providing prize-winning electronic games via computer network, telecommunications network and Internet;

b) Cooperate with the Ministry of Public Security and related ministries and central authorities in preventing the provision of gambling services via computer network, telecommunications network and Internet from overseas into Vietnam.

6. The State Bank of Vietnam shall:

a) Grant, re-grant, adjust, extend, convert, and revoke licenses for collection and payment of foreign currencies and other foreign exchange operations related to the business of prize-winning electronic games in accordance with regulations of this Decree;

b) Manage the collection and use of foreign-currency amounts by enterprises engaged in the business of prize-winning electronic games in accordance with law;

c) Cooperate with the Ministry of Finance in considering and giving opinions on the grant, re-grant, adjustment, extension and revocation of business eligibility certificates in accordance with this Decree;

d) Cooperate with concerned agencies, organizations and individuals in taking measures to prevent money laundering in the business of prize-winning electronic games in accordance with law;

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7. Ministry of Industry and Trade shall:

Manage sales promotion activities of enterprises engaged in the business of prize-winning electronic games in accordance with law.

8. People’s Committees of provinces shall:

a) Cooperate with the Ministry of Finance in considering and giving opinions on the grant, re-grant, adjustment, extension and revocation of business eligibility certificates in accordance with this Decree;

b) Manage, supervise and examine the business of prize-winning electronic games in their area in order to assure that this business fully and strictly complies with this Decree and law;

c) Direct related agencies under their management in performing regular and constant management, supervision and examination of the business of prize-winning electronic games in their area.

Article 40. Inspection

1. State management agencies shall conduct inspection on a regular or irregular basis. Irregular examination or inspection may be performed only when signs of violation of enterprises are detected or to meet requirements of the settlement of complaints and denunciations, corruption prevention or as assigned by directors of competent state management agencies.

2. The Ministry of Finance shall take charge and cooperate with the Ministry of Planning and Investment, Ministry of Public Security, Ministry of Culture, Sports, and Tourism, related ministries, central authorities, and People’s Committees of provinces where enterprises organize their business of prize-winning electronic games in conducting the regular inspection once every 3 years. Inspection contents include:

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Particularly for enterprises specified in Clause 1 Article 42 of this Decree, inspection of full satisfaction of the conditions for business eligibility certificates granted by competent state management agencies in accordance with regulations of the law.

b) Inspection of adequate and proper compliance with regulations of this Decree on organizing of the business of prize-winning electronic games, including the following principal contents:

- Management of prize-winning electronic game machines and devices and tokens;

- Management of persons eligible for playing prize-winning electronic games and persons permitted to enter and leave business facilities;

- Compliance with regulations on internal management and control, financial regulations and game rules;

- Management of foreign exchange and compliance with internal regulations on anti-money laundering;

- Compliance with regulations on finance, accounting and state budget remittance obligation.

3. People's Committees of provinces or directors of district-level or higher public securities shall decide to conduct irregular inspections of the enterprises that show signs of violating the regulations on admissible players, assurance of safety, security and social order when receiving denunciations of crimes concerning such enterprises and other acts of violation related to the business of prize-winning electronic games.

4. The inspection of performance of tax obligations of enterprises comply with regulations of the law on tax.

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In the course of performing the management or inspection, state management agencies, according to their competence provided in this Decree, may:

1. Enter all rooms at business facilities.

2. Request enterprises and affiliated persons to provide documents, data and information to serve the management or inspection.

3. Request enterprises to suspend part or the whole of the business of prize-winning electronic games at business facilities in case they have sufficient grounds to believe that these enterprises are seriously violating the law and notify such in writing to the agency that has granted business eligibility certificates for consideration and cooperated inspection and handling of such violations.

Chapter VIII

IMPLEMENTATION PROVISIONS

Article 42. Transitional provisions

1. Enterprises possessing investment certificates or enterprise registration certificates which include the business of prize-winning electronic games or documents issued by competent state management agencies permitting such business before Decree No. 86/2013/ND-CP comes into force, may continue the mentioned business in accordance with the above certificates or documents. If an enterprise wishes for issuance of a business eligibility certificate, conduct procedures for it according to the following regulations:

a) A dossier of application for a business eligibility certificate includes:

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- Documents proving that the number, categories, and types of prize-winning electronic gaming machines practically used are in accordance with regulations of the law before Decree No. 86/2013/ND-CP comes into force or written permissions issued by competent state management agencies (if any);

- Documents prescribed in Clauses 1, 3, 4, 5, 7, 8, 9, and 10 Article 21 of this Decree.  Enterprises without tourist accommodation establishments do not have to submit documents prescribed in Clauses 3 and 4 Article 21 of this Decree.

b) An enterprise shall submit 1 dossier set of application for a business eligibility certificate to the Ministry of Finance. Within 30 days after receiving the full dossier that satisfies the requirements, the Ministry of Finance shall consider granting the business eligibility certificate for that enterprise:

- The number, categories, and types of prize-winning electronic gaming machines the enterprise may use for business shall be determined according to its investment certificate or enterprise registration certificate or the actually used number, categories, and types of those machines in accordance with the law before this Decree comes into force, or the written permission issued by the competent state management. In case of a difference in the number of prize-winning electronic gaming machines, the enterprise may use the highest number.

With regard to enterprises that have yet to organize the business of prize-winning electronic games, the number of prize-winning electronic gaming machines they may use for business will be determined according to their investment certificate or enterprise registration certificate, or documents issued by competent state management agencies permitting such business.  If the investment certificate or enterprise registration certificate, or the written permission issued by a competent state management agency does not specify the number of prize-winning electronic gaming machines, enterprises may use the number prescribed in Clause 1 Article 7 of this Decree.

- The maximum duration of a business eligibility certificate is the remaining duration prescribed in the granted investment certificate or enterprise registration certificate or the written permission issued by a competent state management agency.   If the mentioned certificate or document does not specify the business duration, the duration of the business eligibility certificate shall be in accordance with regulations prescribed in Article 23 of this Decree.

2. With regard to enterprises that have submitted dossiers of application for business eligibility certificates before this Decree comes into force:

a) If enterprises have not submitted the 6 official dossiers for appraisal in accordance with regulations prescribed in Clause 2 Article 21 Decree No. 86/2013/ND-CP before this Decree comes into force, supplement and complete the dossiers that satisfy the requirements for business eligibility certificates in accordance with regulations prescribed in this Decree. Procedures for issuance of business eligibility certificates shall be conducted in accordance with regulations prescribed in Article 22 of this Decree.

b) If enterprises have submitted the 6 official dossiers for appraisal in accordance with regulations prescribed in Clause 2 Article 21 Decree No. 86/2013/ND-CP before this Decree comes into force, the appraisal and issuance of business eligibility certificates shall be in accordance with the conditions and procedures prescribed in Decree No. 86/2013/ND-CP. Enterprises shall fully comply with regulations of the law on prize-winning electronic games prescribed in this Decree and other relevant laws.

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Article 43. Implementation provisions

1. This Decree comes into force as of February 12, 2022.

2. Within 180 days after this Decree comes into force, enterprises shall upgrade their surveillance and supervision camera system for their business facilities in a manner that satisfies regulations prescribed in Clause 2 Article 5 of this Decree.

3. This Decree replaces the following documents:

a) Decree No. 86/2013/ND-CP dated July 29, 2013 of the Government on the business of prize-winning electronic games for foreigners;

b) Decree No. 175/2016/ND-CP dated December 30, 2016 of the Government on Amendments to a number of articles of Decree No. 86/2013/ND-CP dated July 29, 2013 of the Government on the business of prize-winning electronic games for foreigners.

4. This Decree annuls Article 6 of Decree No. 151/2018/ND-CP dated November 7, 2018 of the Government on Amendments to some Decrees on business and investment conditions under the management of the Ministry of Finance.

5. The Minister of Finance shall take charge and cooperate with related ministries and central authorities in providing guidelines for the implementation of this Decree.

6. Ministers, directors of ministerial agencies, directors of Government’s affiliates, chairmen of the People’s Committees of provinces, centrally affiliated cities, and related organizations, individuals shall implement this Decree.

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ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




LE MINH KHAI