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THE MINISTRY OF
FINANCE
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|
SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
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|
|
No. 102/2017/TT-BTC
|
Hanoi, October 5,
2017
|
CIRCULAR
ON
GUIDELINES FOR THE GOVERNMENT'S DECREE NO. 03/2017/ND-CP DATED JANUARY 16, 2017
ON CASINO BUSINESS
Pursuant to the Government's Decree No.
03/2017/ND-CP dated January 16, 2017 on casino business;
Pursuant to the Government's Decree No.
87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director of the
Financial Department of banks and financial institutions;
The Minister of Finance promulgates a
Circular on guidelines for the Government's Decree No. 03/2017/ND-CP dated
January 16, 2017 on casino business.
Chapter I
GENERAL
PROVISIONS
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This Circular provides guidelines for the
Government's Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business
(hereinafter referred to as Decree No. 03/2017/ND-CP).
Article 2. Regulated
entities
1. Casino operator companies (hereinafter
referred to as companies).
2. Permitted payers and persons permitted to
enter or leave casinos prescribed in Decree No. 03/2017/ND-CP.
3. Regulatory bodies competent to licensing,
management, supervision, inspection, and penalties for administrative
violations in casino business.
4. Other entities relating to casino
business.
Chapter II
CASINO
BUSINESS
Article 3. Logbooks
and electronic cards intended for tracking entities entering/leaving casinos
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In case of a company permitted to allow
Vietnamese citizens to gamble at casino on a trial basis (hereinafter referred
to as permitted company) as prescribed in Article 12 of Decree No.
03/2017/ND-CP, the logbook recording information about Vietnamese players at
such casino must be kept for at least 5 years for the purpose of consolidating
and evaluating the pilot scheme for allowing Vietnamese citizens to gamble at
casinos as prescribed in Article 12 of Decree No. 03/2017/ND-CP.
2. A logbook or electronic card intended for
tracking entities permitted to gamble at casinos prescribed in Article 11 of
Decree No. 03/2017/ND-CP must essentially contain at least:
a) Electronic card code number (if any);
b) Full name;
c) Passport number or laissez-passers
remaining valid;
d) Nationality;
dd) Identification photo (in case of
electronic card);
e) Times of entry to/exit from the casino;
g) Other information about tracking the
player under the company’s requirement.
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a) Information prescribed in Points a, b, and
d Clause 2 of this Article;
b) ID number, passport number, or employee
badge’s number;
c) Positions held by employees prescribed in
Clause 2 Article 14 of Decree No. 03/2017/ND-CP at casinos;
d) Positions held by employees prescribed in
Clause 3 Article 14 of Decree No. 03/2017/ND-CP;
dd) Working duration at casinos;
e) Other information about tracking the
entities permitted to enter/leave casinos under the company’s requirement.
4. The tracking of Vietnamese players at
casinos prescribed in Article 12 of Decree No. 03/2017/ND-CP shall at least
contain:
a) Information prescribed in Clause 6 Article
12 of Decree No. 03/2017/ND-CP;
b) The guarantee for financial eligibility
for gambling at casinos prescribed in Point b Clause 3 Article 12 of Decree No.
03/2017/ND-CP;
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d) The guarantee for not being banned from
gambling at casinos prescribed in Clause 4 Article 12 of Decree No.
03/2017/ND-CP;
5. The casino operator companies must ensure
confidentiality of player’s information as per the law, unless such information
is provided for competent authorities upon requests for the purposes of
supervision, inspection, and investigation as per the law.
Article 4. Document
justifying a Vietnamese financially eligible for gambling at casinos
Document justifying a Vietnamese financially
eligible for gambling at casinos prescribed in Point b Clause 3 Article 12 of
Decree No. 03/2017/ND-CP is in one of the following forms:
1. Documents justifying that the Vietnamese
player has taxable income graded at least class 3 as prescribed in the Law on
personal income tax: A certified true copy of statement of personal income tax
declaration that has been settled by tax authority or a document certifying the
discharge of tax liabilities by tax authority justifying that the Vietnamese
player has taxable income graded at least class 3 as prescribed in the Law on
personal income tax within 1 year before he/she enters the casino site.
2. Documents justifying regular income of at
least 10 million per month:
a) A certified true copy certifying monthly
income, monthly payroll or pay decision issued by the player's employer within
last 3 months from the date on which the player gambles at the casino,
clarifying the monthly income of at least 10 million;
b) A certified true copy of lease on house or
assets held by the player remaining valid as per the law, specifying the total monthly
rental of at least 10 million;
c) A certified true copy of banking passbook,
statement of bank deposit account of the player that remains valid for at least
1 year and earns monthly interests of at least 10 million;
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dd) If any document prescribed in Point a, b,
c, and d of this Clause fails to prove that the player earns regular income of
at least 10 million, multiple documents may be presented to prove that.
3. The player shall take legal responsibility
for accuracy and truthfulness of authenticated documents prescribed in Clause
1, Clause 2 of this Article which is presented to the casino operator companies
for being allowed to enter the casino.
4. The permitted company must keep the
documents prescribed in Clause 1, Clause 2 of this Article for at least 5 years
from the date of allowance for the purpose of management, supervision, and
inspection of regulatory bodies.
Article 5. Payment,
management, and use of entrance ticket at casinos in which Vietnamese players
are allowed on a trial basis
1. The permitted company shall collect and
include revenues from entrance tickets at casino in a separate account as
prescribed in Point c Clause 3 Article 12 of Decree No. 03/2017/ND-CP.
2. The permitted company shall make a statement
of number of Vietnamese players itself and pay the total amount of entrance
tickets to the revenue collecting account at the State Treasury at same
administrative level with the tax authority with which the company has
registered for its tax. The payment time in conjunction with temporary payment
of corporate income tax is specified in laws and regulations on taxation.
3. The budget of province where the company
has done its business may earn revenues from entrance tickets and spend them on
capital expenditures for objectives of social welfare, community services,
assurance of security and social order, of which 60% are appropriated for
education and training, vocational training, and health.
4. If the company makes late payment or fails
to pay the total amount of revenues from entrance tickets purchased to
Vietnamese players to the State Treasury, it is obliged to pay the total amount
as prescribed and the late payment interest equivalent to given fines for late
tax payment.
5. Departments of Taxation of
cities/provinces where the permitted companies are located shall monitor,
inspect, and expedite the companies to pay total amount of revenues from
entrance tickets similarly to tax revenues of state budget and send quarterly
reports on companies’ payment of revenues from entrance tickets to local
budgets.
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1. At least 5 working days before the date on
which the casino token is put into business, the enterprise must register for
casino token’s form, design, number, and kind with Department of Finance and
local supervisory tax authority.
2. The enterprise, at its own management
need, is entitled to suspend the use of the casino token registered with
regulatory bodies as prescribed in Clause 1 of this Article. At least 5 working
days before the casino token is suspended, the enterprise must notify the
regulatory bodies of its intention to suspend. The notification of suspension
must clarify suspension time, reasons, and expected resuming time. Any change
to the expected resuming time requires a notification sent to the regulatory
bodies.
3. The enterprise must open a logbook of
casino token, at least containing:
a) Form of casino token;
b) Number, kind of casino tokens that are
purchased, re-discharged, or destroyed by the company, in which their face
value and types of foreign currencies, date of purchase, re-discharge or
destruction, producer’s or supplier’s name (if any) must be specified;
c) Other information at company’s needs.
Article 7. Forms of
applications for issuance, reissuance, or modification of certificate of
eligibility for casino business and template of certificate of eligibility for
casino business
1. The form of application for issuance of
certificate of eligibility for casino business is provided in Appendix 01
issued herewith.
2. The form of application for reissuance or
modification of certificate of eligibility for casino business is provided in
Appendix 02 issued herewith.
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Article 8. Documents
certifying completion of disbursement of investment capital
1. Documents certifying completion of
disbursement of investment capital as prescribed in Clause 3 Article 25 of Decree
No. 03/2017/ND-CP must include:
a) The company's report on progress of
disbursement of investment capital of the project casino-included service,
tourism, and entertainment complex, at least containing:
- Project’s name, objectives and scope, total
estimated investment, investment sections and time for performance thereof
prescribed in certificate of registration for investment or decision on
investment policies;
- Progress of investment capital disbursement
and performance of sections prescribed in certificate of registration for
investment or decision on investment policies until the time when the
application for issuance of certificate of eligibility for casino business is
submitted. The investment capital must be disbursed directly to entities to which
the enterprise has relationship with in terms of purchase of assets, payment of
expenses associated with formation of assets and other extraordinary costs
relating to investment. The performance of sections must be specified in
respective contracts, taking-over certificates that clarify taking-over
quantity, and certifications of independent units (supervision consultancy or project
management consultancy) The company shall take responsibility for the accuracy
and truthfulness of report’s data;
b) Investor’s commitment on progress of
investment capital disbursement and fulfillment of other commitments (if any);
c) Audit report of independent audit
organization permitted to provide audit services for public interest entities
in compliance with the laws and regulations on audit in case of reports of
casino operator companies prescribed in Point a Clause 1 of this Article. The
audit report must be an unqualified opinion in compliance with the laws and
regulations on independent audit;
d) Other documents proving that the company
has completed the investment capital disbursement (if any).
2. Documents proving that the investment
capital disbursement serves as the basis for adjustment of number of electronic
gaming slots and gaming tables prescribed in certificate of eligibility for
casino business as prescribed in Point d Clause 2 Article 29 of Decree No.
03/2017/ND-CP shall include:
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- Project’s name, objectives and scope, total
estimated investment, investment sections and time for performance thereof
prescribed in certificate of registration for investment or decision on
investment policies;
- A company’s report on additional investment
capital disbursement at the time of issuance of the last certificate of
eligibility for casino business. The investment capital must be disbursed
directly to entities to which the enterprise has relationship with in terms of
purchase of assets, payment of expenses associated with formation of assets and
other extraordinary costs relating to investment. The performance of sections
must be specified in respective contracts, taking-over certificates that
clarify taking-over quantity, and certifications of independent units
(supervision consultancy or project management consultancy) The company shall
take responsibility for the accuracy and truthfulness of report’s data;
b) Investor’s commitment on progress of additional
investment capital disbursement and fulfillment of other commitments (if any);
c) Audit report of independent audit
organization permitted to provide audit services for public interest entities
in compliance with the laws and regulations on audit in case of reports of
casino operator companies prescribed in Point a Clause 2 of this Article. The
audit report must be an unqualified opinion in compliance with the laws and
regulations on independent audit;
d) Other documents proving that the company
has completed the additional investment capital disbursement (if any).
Chapter III
FINANCIAL
MANAGEMENT, AUDITING AND ACCOUNTING SYSTEM, AND REPORTING
Article 9. Rules for
accounting and management of revenues from and expenses associated with casino
business
1. Each company must record revenues,
expenses and profits in conjunction with casino business in separate accounts
which are individually monitored in the system of accounting records and
financial statements.
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a) If the company fails to separate record
revenues from casino business and those from other business lines in individual
accounts, the total unseparated revenue shall be considered as turnover of
casino business on which special excise duty is imposed;
b) If expenses both associated with casino
business and other business lines, the company shall apportion expenses
according to the ratio of revenues from casino business to total revenues.
3. The company must do accounting for
revenues and expenses in accordance with accounting standards and guidelines of
this Circular.
4. The determination of revenues from and
expenses arising from casino business for tax statement and payment shall be
done in accordance with laws and regulations on taxation.
Article 10. Revenues
and other income
The company’s revenues and other income
include:
1. Revenues from casino business (excluding
revenues from entrance tickets at casinos in case of permitted companies
prescribed in Point c Clause 3 Article 12 of Decree No. 03/2017/ND-CP).
2. Revenues from other business lines other
than casino business as per the law.
3. Financial revenues.
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Article 11. Expense
associated with casino business
1. Expenses associated with casino business refer
to total expenditures on casino business being determined as per the law.
2. Expenses associated with payout refer to a
specific amount of money that the company pays for the winner players gambling
at the casino as prescribed in rules of games and regulations on taxation.
Article 12. Auditing
and accounting system, and publishing financial statement
1. Companies shall following accounting
system as prescribed in the Law on Accounting and applicable laws and
regulations on taxation.
2. Annual financial
statements of companies must be audited by independent audit organizations
lawfully operating in Vietnam.
3. Within 120 days
from the end date of fiscal year, the company must publish its financial
statement as per the law.
4. The company must keep financial statements
as prescribed in the Law on accounting and its guiding documents.
Article 13. Reporting
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a) Each company must send a financial
statement to Sub-department of Taxation within 30 days from the end date of
quarterly accounting period;
b) Each company must send an annual financial
statement to the Ministry of Finance, Department of Finance and Sub-department
of Taxation within 90 days from the end date of the fiscal year;
c) The company’s legal representative shall
take legal responsibility for the accuracy and truthfulness of the statements.
2. For income statements:
Biannually and annually, each company must
send income statements using forms in Appendixes 04, 05, 06 and 07 issued
herewith to the Ministry of Finance, Department of Finance and the Department
of Culture, Sports and Tourism (or the Department of Culture and Sports) and
Sub-department of Taxation within 90 days from the end date of the accounting
period in accordance with laws and regulations on taxation. The company’s legal
representative shall take legal responsibility for the accuracy and
truthfulness of the statements.
3. If the Ministry of Finance, or People’s Committee
of province or central-affiliated city requires an irregular statement, the
company must send it upon requirement.
Chapter IV
RESPONSIBILITIES
OF AUTHORITIES
Article 14.
Responsibilities of Departments of Finance
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2. Give People’s Committees of provinces
advices for management and use of revenues from entrance tickets for
expenditures on social welfare, community services, assurance of security and
social order as per the law and regulation of this Circular.
Article 15.
Responsibilities of Sub-departments of taxation
1. Cooperate with the Department of Finance
and relevant units in management, supervision, and inspection of casino
business as prescribed in Decree No. 03/2017/ND-CP, this Circular, and relevant
laws and regulations.
2. Manage and inspect the fulfillment of tax
liability of companies as per the law.
3. Notify companies of chapter, type, section
of revenue collecting account at State Treasury at the same level with the tax
authority; supervise and inspect the payment of revenues from entrance tickets
of permitted companies as per the law.
Article 16.
Responsibilities of companies
1. Comply with laws and regulations on casino
business as prescribed in Decree No. 03/2017/ND-CP, regulations in this
Circular, and other relevant law provisions.
2. Formulate and promulgate regulations and
process of practice management to ensure the transparency, truthfulness and
observance of laws and regulations on casino business.
3. Prepare reports on progress of investment
capital disbursement and additional investment capital disbursement prescribed
in Article 8 hereof and take legal responsibility for accuracy and truthfulness
of data and legal status of applications for issuance or modification of
certificate of eligibility for casino business.
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Qualified audit firms shall send reports on
progress of investment capital disbursement and additional investment capital
disbursement prescribed in Article 8 hereof and be held accountable to law,
clients, and users of audit results for the reports.
Chapter V
IMPLEMENTATION
Article 18.
Implementation
1. This Circular comes into force as of
December 1, 2017.
2. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration./.
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APPENDIX
01
APPLICATION
FOR ISSUANCE OF CERTIFICATE OF ELIGIBILITY FOR CASINO BUSINESS
(Issued together with Circular No. 102/2017/TT-BTC dated October 5, 2017 of
the Ministry of Finance)
SOCIALIST REPUBLIC OF
VIETNAM
Independence - Freedom - Happiness
---------------
.............[Location]…..,[date]…………
To: the Ministry of
Finance
Pursuant to the Government's Decree No.
03/2017/ND-CP dated January 16, 2017 on casino business;
Pursuant to Circular No. 102/2017/TT-BTC
dated October 5, 2017 of Minister of Finance on guidelines for the Government's
Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business;
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I. General information
1. Company’s name
- In Vietnamese;
- In foreign language (if any).
2. Company’s address.
3. Licensed business lines.
4. Number and date of issue of certificate of
registration for investment and decision on investment policies.
5. Investment capital mentioned in the
certificate of registration for investment and decision on investment policies.
6. Total investment capital that has been
disbursed.
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8. Name, position, phone number and email
address.
II. Application for issuance of certificate
of eligibility for casino business
Pursuant to Clause 1 Article 24 of the
Government’s Decree No. 03/2017/ND-CP dated January 16, 2017 on casino
business, we, [company’s name] are eligible to enable the certificate of
eligibility for casino business to be issued as prescribed in Article 24 of
Decree No. 03/2017/ND-CP, in particular:
1. …
2. …
…
Accordingly, we, [company’s name], hereby
request the Ministry of Finance to issue a certificate of eligibility for
casino business, particularly:
1. Number of electronic gaming slots and
gaming tables proposed for being licensed.
2. business location, casino location in the
casino-included service, tourism, and entertainment complex.
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III. Undertakings
1. We hereby undertake to take legal
responsibility for accuracy and truthfulness of the document and enclosed
materials.
2. If being issued with a certificate of eligibility
for casino business, we hereby declare that we will strictly comply with
Vietnamese laws and regulations on casino business and regulations in
certificate of eligibility for casino business./.
.............[Location]…..,[date]…………
Signature
and seal
(company’s legal representative or authorized person)
Enclosed documents: List specific
documents prescribed in Article 25 of Decree No. 03/2017/ND-CP and Article 8 of
this Circular.
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APPLICATIONS
FOR REISSUANCE/MODIFICATION/RENEWAL
OF
CERTIFICATE OF ELIGIBILITY FOR CASINO BUSINESS
(Issued together with Circular No. 102/2017/TT-BTC dated October 5, 2017 of
the Ministry of Finance)
SOCIALIST REPUBLIC OF
VIETNAM
Independence - Freedom - Happiness
---------------
To: the Ministry of
Finance
Pursuant to the Government's Decree No.
03/2017/ND-CP dated January 16, 2017 on casino business;
Pursuant to Circular No. 102/2017/TT-BTC
dated October 5, 2017 of Minister of Finance on guidelines for the Government's
Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business;
We, [company’s name], hereby request the
Ministry of Finance to reissue/modify/renew the certificate of eligibility for
casino business, particularly:
I. General information
1. Company’s name
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- In foreign language (if any).
2. Type of business entity.
3. Headquarters’ address.
4. Licensed business lines.
5. Number and date of issue of certificate of
registration for investment and decision on investment policies.
6. Investment capital mentioned in the certificate
of registration for investment and decision on investment policies.
7. Company’s legal representative.
8. Name, position, phone number and email
address.
II. Contents of issued certificate of
eligibility for casino business
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Number and date of issue of certificate of
registration for investment and decision on investment policies.
3. Company’s legal representative.
4. Maximum number of electronic gaming slots
and gaming tables being licensed.
5. business location, casino location in the
casino-included service, tourism, and entertainment complex.
6. Validity period.
7. Other contents (if any).
III. Reasons for and contents of
reissuance/modification/renewal of certificate of eligibility for casino
business
…..
IV. Undertakings
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. If the certificate of eligibility for
casino business is reissued/modified/renewed, we hereby declare that we will
strictly comply with Vietnamese laws and regulations on casino business and
regulations in certificate of eligibility for casino business./.
.............[Location]…..,[date]…………
Signature
and seal
(company’s legal representative or authorized person)
Enclosed documents: List specific
documents prescribed in Article 28, 29, 30 of Decree No. 03/2017/ND-CP and
Article 8 of this Circular (if any).
APPENDIX
03
TEMPLATE
OF CERTIFICATE OF ELIGIBILITY FOR CASINO BUSINESS
(Issued together with Circular No. 102/2017/TT-BTC dated October 5, 2017 of
the Ministry of Finance)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
THE MINISTRY OF
FINANCE
CERTIFICATE
OF ELIGIBILITY FOR
CASINO BUSINESS
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
No. /GCN-CASINO
Date of issue:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
THE MINISTRY OF
FINANCE
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No.
/GCN-CASINO
Hanoi, [date]…………
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
[Number of order of
reissuance]………: [dated] …………… (if any)
[Number of order of
modification]…: [date]………….. (if any)
Pursuant to the Government's Decree No.
03/2017/ND-CP dated January 16, 2017 on casino business;
Pursuant to the Government's Decree No.
87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to Circular No. 102/2017/TT-BTC
dated October 5, 2017 of Minister of Finance on guidelines for the
Government's Decree No. 03/2017/ND-CP dated January 16, 2017 on casino
business;
In consideration of application for
issuance of certificate of eligibility for casino business of ……… [company’s
name] dated …..
HEREBY DECIDES:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Company’s name.
2. Company’s address.
3. Number and date of issue of certificate
of registration for investment and decision on investment policies.
4. Company’s legal representative.
- Position:
- Full name: Sex:
- Date of birth: Nationality
- Type of identification paper:
- Number: Date
of issue:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Permanent residence:
- Address:
Article 2. [Company’s name] is
licensed to do casino business as follows:
1. Number of electronic gaming slots and
gaming tables being licensed.
2. Business location, areas of casinos.
Article 3. Business duration
[Company’s name] is entitled to do casino
business for a period of [……….] years from the effective date of this
certificate of eligibility for casino business.
Article 4. Business conditions
[Company’s name] must comply with Decree
No. 03/2017/ND-CP dated January 16, 2017 on casino business, Circular No.
102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance on
guidelines for Decree No. 03/2017/ND-CP dated January 16, 2017 on casino
business and relevant regulations of law.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. This certificate comes into force as of
the date on which it is signed.
2. The certificate is made in 6 originals: One
copy will be issued to [Company’s name]; one copy will be sent to People’s
Committee of province where the casino is located, one copy is kept at the
investment registry; and three copies are kept at the Ministry of Finance.
THE MINISTER OF
FINANCE
APPENDIX
04
INCOME
STATEMENT
Reporting period: 6
months/….[year]
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Company’s name:
Number and date of issue of certificate of
eligibility for casino business:
No.
Item
Opening balance
Realized in the
period
Closing balance
Year to Year (%)
I
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
In which:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Revenue from casino business
…
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
II
TOTAL EXPENSE
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Expense associated with casino business
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…
III
LIABILITIES PAID TO STATE BUDGET
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1
Amounts payable
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2
Paid amounts
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
In which paid amounts arising from casino
business
IV
FINANCIAL PERFORMANCE (PROFIT/LOSS)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
………….[Location]…..,[date]…………
Signature and seal
(company’s legal representative or authorized person)
APPENDIX
05
REPORT
ON NUMBER AND KINDS OF ELECTRONIC GAMING SLOTS AND GAMING TABLES
Reporting period: 6
months/….[year]
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Company’s name:
Number and date of issue of certificate of
eligibility for casino business:
No.
Number and kinds of
electronic gaming slots and gaming tables
Opening balance
Variation in number
of electronic gaming slots, gaming tables in the period
Closing balance
New
Re-discharged
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
I
Electronic gaming slot
…
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
II
Gaming tables
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
………….[Location]…..,[date]…………
Signature
and seal
(company’s legal representative or authorized person)
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
REPORT
ON PURCHASE, USE, REDISCHARGE OR DESTRUCTION OF
ELECTRONIC
GAMING SLOTS, GAMING TABLES, CASINO TOKENS AND GAME EQUIPMENT
Reporting period: 6
months/….[year]
(Issued together with
Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance)
Company’s name:
Number and date of issue of certificate of
eligibility for casino business:
No.
Name of electronic
gaming slots, gaming tables, casino tokens and game equipment (in specific)
Opening balance
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Closing balance
Number
Date
I
New
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…
II
Used
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
III
Re-discharged or destroyed
1
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Total
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
………….[Location]…..,[date]…………
Signature
and seal
(company’s legal representative or authorized person)
APPENDIX
07
INCOME
STATEMENT
Reporting period: 6
months/….[year]
(Issued together with
Circular No. 102/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance)
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Number and date of issue of certificate of
eligibility for casino business:
No.
Item
Opening balance
Realized in the
period
Closing
Increase/decrease
(%)
1
2
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4
5
6
A
REVENUES
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Revenue from casino business
II
Revenues from other business lines
other than casino business as per the law
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
III
Other income (if any)
B
EXPENSES
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
I
Payout
...
...
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Management hiring
III
Other expenses
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
C
LIABILITIES PAID TO STATE BUDGET
I
Amounts payable
...
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...
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1
Value-added tax
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Special excise duty
3
Corporate income tax
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4
Entrance tickets (if any)
II
Paid amounts
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1
Value-added tax
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Special excise duty
3
Corporate income tax
...
...
...
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4
Entrance tickets (if any)
D
FINANCIAL PERFORMANCE (PROFIT/LOSS)
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
………….[Location]…..,[date]…………
Signature and seal
(company’s legal representative or authorized person)