| DECREE NO.86/2013 ON BUSINESS IN PRIZE-WINNING ELECTRONIC GAMES FOR FOREIGNERS |
| This Decree provides for business in, business operation management and handling of administrative violations in business operation of prize-winning electronic games for foreigners on territory of the Socialist Republic of Vietnam. | ||||||
DECREE
ON BUSINESS IN PRIZE-WINNING ELECTRONIC GAMES FOR FOREIGNERS
Pursuant to Law on organization of Government dated December 25, 2001;
Pursuant to Law on enterprises dated November 29, 2005;
Pursuant to Law on investment dated November 29, 2005;
Pursuant to Law on handling of administrative violations dated June 20, 2012;
In furtherance of official dispatch No. 257/UBTVQH13-TCNS dated October 27, 2012 of the National Assembly Standing Committee, on promulgation of Decree on business in prize-winning electronic games for foreigners;
At the proposal of the Minister of Finance;
The Government promulgates Decree on business in prize-winning electronic games for foreigners,
Chapter 1.
GENERAL PROVISIONS
Article 1. Scope of regulation and subjects of application
1. Scope of regulation
This Decree provides for business in, business operation management and handling of administrative violations in business operation of prize-winning electronic games for foreigners on territory of the Socialist Republic of Vietnam.
2. Subjects of application
a) Enterprises doing business in prize-winning electronic games for foreigners;
b) Subjects permitted playing and subjects permitted leaving and entering the business spots of prize-winning electronic games for foreigners;
c) The state management agencies with function involving licensing, managing, supervising, examining, inspecting and handling of administrative violation in business operation of prize-winning electronic games for foreigners;
d) Other organizations and individuals related to business operation of prize-winning electronic games.
Article 2. Interpretation of terms
In this Decree, the following terms are construed as follows:
1. “Prize-winning electronic games” mean risky games organized on electronic game machines with prizes which players spend money for participation and may win prize in money.
2. “Business in prize-winning electronic games for foreigners” means a conditional business operation that is licensed for business in prize-winning electronic games on prize-winning electronic game machines by competent state management agencies.
3. “Prize-winning electronic game machines” mean specialized electronic equipment permitted doing business as prescribed in this Decree for performing the prize-winning games built in machine. The playing process takes place automatically between players and machine.
4. “Counter-winning machine” means a prize-winning electronic game machine having 03 image rolls or more on screen to define result of winning bet or prize randomly stop after each rotation with a fixed prize ratio built in machine.
5. “Business spots of prize-winning electronic game” (hereinafter abbreviated to business spots) mean a room or some rooms in location that is licensed for business in prize-winning electronic games by competent state management agencies as prescribed in this Decree.
6. “Players” mean individuals belonging to subjects permitted playing types of prize-winning electronic game at business spots of prize-winning electronic games specified in Article 9 of this Decree.
7. “The prize ratio” means the average prize percentage paid to players of the coin game machine in duration or on a fixed number of rotations designed by manufacturer and installed permanently in the coin game machine, or the prize-winning ratio on value of betting by players for other prize-winning electronic games, prescribed in the game rules.
8. “Certificate of business eligibility” means certificate of eligibility for business in prize-winning electronic game that is granted for enterprises doing business in prize-winning electronic games by the Ministry of Finance as prescribed in this Decree.
9. “Conventional money" means counter or card used to replace money serving for organization of the prize-winning electronic game type and ha use value only in business spots.
Article 3. Principles of business in prize-winning electronic games
1. The business in prize-winning electronic game is conditional business operation, subject to strict control of competent state management agencies in order to ensure operations complying with regulation of law.
2. Business in prize-winning electronic game must attach with main business operation of enterprises, aiming to promote the tourist development and ensure security, order and social safety.
3. Organization of and participation in prize-winning electronic games must ensure transparency, objectivity, truthfulness and protect rights and benefits of participants.
4. Organizations and individuals relating to Organization of and participation in prize-winning electronic games must comply with full provisions of this Decree and relevant provisions of other law.
Article 4. Prohibited acts
1. Business in prize-winning electronic games without certificate of business eligibility.
2. Business in prize-winning electronic games inconsistently with content stated in certificate of business eligibility.
3. Revising, erasing, leasing, lending, transferring certificate of business eligibility.
4. Doing business in prize-winning electronic game in time of being deprived the right to use of certificate of business eligibility or being temporarily suspended business operation according to decision of competent state management agencies.
5. Let individuals who are not subjects specified in Article 11 of this Decree to enter business spots under any form or reason.
6. Allowing, organizing the direct betting between players together based on results of prize-winning electronic game at business spots.
7. Being fraudulent during organization of, participation in prize-winning electronic game at business spots.
8. Having acts affecting to security, order and social safety at business spots as prescribed by law.
9. Illegally transferring, leasing or lending spots for organization of business operation of prize-winning electronic games.
10. Illegally organizing, supplying services of prize-winning electronic games through computer network, telecommunication network or internet.
11. Misusing business operation of prize-winning electronic game to smuggle, transfer foreign currencies, gold and silver, precious stones, precious metals or perform forms of money laundering.
12. Confirming fictitious prize-winning amount, confirming contrary to the truth or improperly with competent or causing difficulty for players when confirming without legitimate reason.
13. Other prohibited acts in accordance with current law.
Chapter 2.
ORGANIZATION OF BUSINESS OPERATION OF PRIZE-WINNING ELECTRONIC GAMES
Article 5. Business spots
1. Enterprises doing business in prize-winning electronic game (hereinafter abbreviated to enterprises) are permitted organizing prize-winning electronic game at a sole business spot as stated in certificate of business eligibility.
2. The business spot must be arranged to isolate with area organizing for other business operations of enterprises and meet full the following conditions:
a) There are separate exit-and-entrance doors;
b) There are electronic equipment and camera system for regular monitoring and supervision over entire activities in scope of the business spot (24/24h). Images must be stored fully in duration not less than 15 and 30 days, from the day or recording, depended on each position of the business spot. In necessary cases, the storage duration may be prolonged longer at the request of competent state management agencies;
c) There are a guarding force, full equipment for protection, fire fighting and prevention, emergency exit, that assure for security and safety as prescribed by relevant law;
d) Posting up full internal rules of going out and coming in Vietnamese, English and other foreign languages (if any) at apparent positions at the exit-and-entrance doors of business spot.
Article 6. Operational duration
1. Duration in which enterprises are permitted to organize business operation shall be all days in year, except for days not permitted to operate under decision of competent state management agencies.
2. Enterprises are entitled to self-stop temporarily their business operation under management demand. Before temporarily stopping business fifteen (15) working days at least, enterprises must notify in writing with agencies of business registration, the provincial Departments of Finance, the provincial Departments of Culture, Sport and Tourism and local taxation departments. Content of notification must clearly state time of temporarily stopping business, reason of stopping business, tentative time of continuing their business again. In case of changing the time for continuing the business again, enterprises must re-notify these agencies in writing. Enterprises shall post up at the business spot not less than 24 hours before temporarily stopping their business.
3. In case where state management agencies request for temporary suspension of business operation, enterprises shall notify players about time of suspending business as soon as the state management agencies announce decision on requesting for temporary suspension of business operation.
Article 7. Quantity, kinds and forms of prize-winning electronic games
1. Quantity of prize-winning electronic game machines is specified in certificate of business eligibility that base on total accommodation rooms at accommodation establishments at the rate of each 05 accommodation rooms, enterprises are permitted doing business maximally not more than 01 prize-winning electronic game machine.
2. Enterprises doing business in prize-winning electronic game are permitted to business in kinds of machines, forms of games on prize-winning electronic game machine as prescribed by the Ministry of Finance.
Article 8. The game rules
1. When putting any electronic game into business, enterprises must formulate game rules in conformity with game method, prize ratio, and separate design of each kind of machine and send to the Ministry of Finance, the provincial Departments of Finance, and the local taxation Departments for monitoring. The game rules must be conformable with regulation of law and express fully the following basic content:
a) Description and interpretation of terms of prize-winning electronic game;
b) Images and instructions on ways to use functions of machine;
c) Ways to play;
d) Prize ratio;
dd) Way to define the prize-winning;
e) Handling of irregular problems;
g) Other content as requirement of management.
2. Enterprises must post up and issue leaflets to publicize the game rules at their business spot.
3. When changing any content of game rules, within five (05) working days, after changing content of game rules, enterprises must re-send a written game rules already been amended, supplemented or replaced to the Ministry of Finance, the provincial Departments of Finance, the local taxation departments and a document clearly stating terms amended, supplemented or replaced and reason of amendment, supplementation or replacement. Concurrently, enterprises must post up publicly the amended, supplemented or replaced game rules at their business spot.
4. In case where state management agencies detect that the game rules have contents not clear, not valid or not conformable with regulation of law, within five (05) working days, after the Ministry of Finance has official dispatch requesting, guiding on amending the game rules, enterprises must amend the game rules to be conformable with regulation of law and send to the Ministry of Finance, the provincial Departments of Finance, the local taxation departments for monitoring.
Article 9. Subjects permitted to play at business spots
1. Foreigners and Vietnamese resided in foreign countries possessing foreign passport granted by competent agencies of foreign countries, travel documents that are valid and conducting legal entry in Vietnam.
2. Subjects specified in Clause 1 this Article must be persons full capable of civil acts as prescribed by Vietnamese law and voluntarily comply with the game rules and provisions in this Decree.
Article 10. Rights and obligations of players
1. Players have the following rights:
a) They are confirmed and paid full prizes by enterprises when win prize;
b) They are entitled to receive money as prize and transfer or bring money as prize in foreign currency along them to other countries in accordance with regulation on foreign exchange management of Vietnamese law and guide of the State bank of Vietnam;
c) They are entitled to request enterprises for keeping secret of prize-winning and receipt of prize;
d) They are entitled to complain, file a lawsuit against enterprises about prize results; denunciate fraudulence acts, acts breaching provisions of this Decree and regulation of law;
e) They are entitled to enjoy other legal benefits as prescribed in the game rules as announced by enterprises.
2. Players have the following obligations:
a) They must bring along them papers to prove that they are subjects permitted to play as prescribed in Article 9 of this Decree;
b) They are responsible for complying with the game rules, internal rules, and relevant internal management regulations of enterprises, exercising full tax duties with State as prescribed by law.
c) They are not permitted to use results of prize-winning electronic games at business spots for betting directly with each other.
d) They are not permitted to cause insecurity, disorder or danger for society at business spots as prescribed by law.
e) They must strictly comply with other relevant regulations of law.
Article 11. Subjects permitted to enter business spots
1. Subjects permitted to play as prescribed in Article 9 of this Decree.
2. Employees of enterprises are permitted to leave and enter business spot for work as assigned by enterprises. Enterprises must made and announce the updating list of employees permitted to leave, enter for work at business spot.
3. Cadres, civil servants of competent state management agencies on duty of examination, inspection over enterprises in accordance with law.
4. Individuals stated in Clause 2 and Clause 3 of this Article are only permitted to enter business spot for exercising relevant tasks under assignment, strictly prohibited entering business spot for participating in prize-winning electronic game.
5. Enterprises must open a logbook or issue electronic card for control all subjects leaving and entering business spot, the logbook and electronic data must be stored in accordance with regulation and satisfy requirements of serving examination and inspection of state management agencies.
Article 12. Management of conventional money
1. The conventional money of each enterprise must have separate stamps or signs for identification and must meet fully technical conditions as promulgated by state management agencies. The par value of conventional money is permitted to inscribe in Vietnam dong or a kind of convertible foreign currency. The conversion of par value of conventional money in foreign currency shall comply with guide of the State bank of Vietnam. Enterprises are not permitted to use the conventional money of other enterprises for business.
2. Enterprises must conduct strict management with respect to the conventional money in accordance with guide of the Ministry of Finance so as to do as basis for defining their turnover and must register model, quantity, kind with the provincial Departments of Finance and taxation agencies directly managing them at localities for monitoring and management.
3. In case of changing model, quantity or kind of the conventional money, within five (05) working days, after changing model, quantity or kind of the conventional money, enterprises must re-register with the provincial Departments of Finance and taxation agencies directly managing them.
Article 13. Management of game equipment
1. The prize-winning electronic game machines used in business spot must be suitable with quantity, kind and type of prize-winning electronic game which enterprises are permitted to do business and must meet fully technical conditions as prescribed in this Decree.
2. The prize-winning electronic game machines that are bought (bought domestically or imported) for use at business spot must be 100% new, originated from manufactures or suppliers of prize-winning electronic game machines which have been granted certificate of accreditation by an independent organization with function of accreditation in conformity with technical conditions as announced or issued by the Ministry of Finance.
3. Enterprises must open book to manage prize-winning electronic game machines, including the following basic contents:
a) Quantity, kinds and forms of prize-winning electronic games;
b) Name of manufacturer;
c) Origin, series of machine;
d) Manufacture year;
dd) Expired year (if any);
e) Software installed in prize-winning electronic game machine;
d) Date of purchase;
h) Date of re-export or destruction
i) Value of machine;
k) Number of certificate of accreditation and name of accreditation organization.
Article 14. Purchase, re-export and destruction of the conventional money and game equipment
1. Enterprises permitted to do procedures for buying the conventional money, prize-winning electronic game machines after being granted certificate of business eligibility. The import of the conventional money, prize-winning electronic game machines shall comply with relevant regulation of law on export and import.
2. Enterprises are permitted to buy but not exceed quantity of prize-winning electronic game machines as licensed and properly with technical conditions as promulgated by state management agencies.
3. The Ministry of Finance guide specifically subjects and cases permitted to purchase and use reserved equipment of prize-winning electronic game machines for replacement as necessary, number of reserved equipment does not exceed 10% over total equipment of prize-winning electronic game machine permitted to use for business.
4. Within thirty (30) days, enterprises must re-export or destruct the conventional money, prize-winning electronic game machines in the following cases:
a) Enterprise self-terminate the business operation, dissolve, bankrupt or is withdrawn Certificate of business eligibility;
b) The prize-winning electronic game machines, conventional money are expired for use as prescribed by manufacturers or broken or damaged and cannot be repaired or restored normal operation;
c) The prize-winning electronic game machines, conventional money are not used in the business operation because they are not suitable with business demand of enterprises or enterprises have demand to renew or replace to be suitable with their actual business operation.
5. The destruction of prize-winning electronic game machines, conventional money must have witness and confirmation in writing of representative of the provincial Departments of Finance, the provincial Departments of Culture, Sport and Tourist, the directly-managing taxation agencies. The re-export shall comply with relevant current regulations of law.
6. During use, if prize-winning electronic game machines are damaged or need be maintained periodically, enterprises are entitled to maintain, repair but not permitted to intervene on the prize ratio. If maintain and repair of the prize-winning electronic game machine relate to parts that change the prize ratio, enterprises must hire an organization of accreditation named in list of organizations permitted to provide for accreditation service as announced by competent state management agencies for re-accreditation before putting machine into use.
Article 15. Regulation on internal management and control
1. Enterprises must formulate and promulgate Regulation on internal management in the business spot. Regulation on internal management must have principle contents:
a) Provision on managing the business spot, including: Time of open and closure; control of subjects going out or entering; measures to keep security, order and social safety;
b) Provision on managing the staff working in the business spot, including: Subjects of working, management at the business spot; responsibilities and obligations or each division and each position;
c) Provision on financial regulation, process of managing the conventional money;
d) Regulation on process of managing, maintaining, repairing prize-winning electronic game machine, other game equipment;
dd) Provision on method to solve relationship between players with each other, between players with enterprises and between players with staff of enterprises, in which specifies method of handling in case where arising disputes on the basis of relevant provisions of law;
e) Other provisions in conformity with law of Vietnam in order to serve for management of enterprises.
2. Enterprises must establish a division for internal control; specific provisions in writing on functions, task, and powers of the internal control division and only organize the business operation of prize-winning electronic game when have finished these contents in order to ensure control of the proper compliance with Regulation on internal management, provisions of this Decree and provisions of law at enterprises.
3. Enterprises only organize the business operation of prize-winning electronic game after having sent the internal management Regulation to the business registration agencies, the provincial Departments of Finance, the provincial Departments of Culture, Sport and Tourist, the Public Security agencies of provinces, central-affiliated cities, the local taxation Departments where enterprises located their business spot and the Ministry of Finance. In case of revising or replacing the internal management Regulation, within five (05) working days, after revising or replacing the internal management Regulation, enterprises must send the update document to the agencies mentioned above.
Article 16. The internal regulation on prevention against money laundering
1. Enterprises must formulate and promulgate an internal regulation on prevention against money laundering as prescribed by the Law on prevention against money laundering and guiding documents.
2. Enterprises only organize the business operation of prize-winning electronic game after having sent the internal Regulation on prevention against money laundering to the business registration agencies, the provincial Departments of Finance, the provincial Departments of Culture, Sport and Tourist, the Public Security agencies of provinces, central-affiliated cities, the local taxation Departments where enterprises located their business spot, the Ministry of Finance, and the State bank of Vietnam. In case of revising or replacing the internal Regulation on prevention against money laundering, within five (05) working days, after revising or replacing the internal Regulation on prevention against money laundering, enterprises must send the update document to the agencies mentioned above.
Article 17. Management on payment and foreign exchange
1. Enterprises are accepted to use Vietnam dong, foreign currency in cash or credit card of players for converting the conventional money when participating in prize-winning electronic games. The collection and spending of enterprises are performed after enterprises have been licensed by the State bank of Vietnam as prescribed by law on foreign exchange management.
2. Enterprises may collect foreign currency in cash from the business operation of prize-winning electronic game and use these amounts in foreign currency to pay prize to players when they win and other foreign exchange activities after having been licensed by the State bank of Vietnam.
Article 18. Rights and obligations of enterprises
1. Enterprises doing business in prize-winning electronic games have rights:
a) To organize business in kinds, forms of prize-winning electronic games under the Certificate of business eligibility licensed and provision in this Decree;
b) To refuse any individual who does not belong to subjects permitted to go out, enter or play at business spot;
c) To request any subjects, who violated the game rules, internal rules, internal management regulation announced by enterprises, to leave their business spot;
d) To request all players to present personal identification papers to prove that they are subjects permitted to play at the business spot;
e) To conclude contract of hiring management. The hiring of management and payment of management charge shall comply with provisions of law and not exceed the maximum level as prescribed by the Ministry of Finance.
2. Enterprises doing business in prize-winning electronic games have obligations:
a) To comply with provisions of law on business in prize-winning electronic games;
b) To allocate managers of business spot under proper list as registered in dossier applying for grant of the business eligibility Certificate, in case of change, enterprises shall allocate managers meeting all standards, conditions as prescribed by law and must notify in writing the Ministry of Finance, the provincial Departments of Finance, the local taxation Departments where enterprises organized business for monitoring;
c) To organize forms of games in accordance with the game rules announced to players;
d) To pay sufficiently and timely prizes to players. To conduct confirmation of prize-winning amounts properly with the actual amounts as required by players;
dd) To solve disputes, complaints of players in accordance with the game rules and provisions of law;
e) To perform all tax duties and provisions of other relevant law during business operation.
g) To perform measures of prevention against money laundering as prescribed by law;
h) To perform measures to ensure for security, order and social security as prescribed by law;
i) To keep secrets on prize-winning information at the request of players, except for provision to competent state management agencies as required for examination, inspection, supervision as prescribed by law;
k) To take responsibility before Vietnamese law for all operations of business in prize-winning electronic games.
Chapter 3.
CONDITIONS AND ORDER OF, PROCEDURES FOR GRANT OF CERTIFICATE OF ELIGIBILITY FOR BUSINESS IN PRIZE-WINNING ELECTRONIC GAMES
Article 19. Conditions of granting certificate of business eligibility
1. Enterprises only are considered to grant Certificate of eligibility for business in prize-winning electronic game after having been licensed for establishment and business operation of tourist accommodation establishment by competent agencies as prescribed by the Investment Law, Enterprise Law.
2. Enterprises specified in Clause 1 this Article must apply for grant of business eligibility Certificate before organizing business operations of prize-winning electronic game.
3. Conditions to be granted Certificate of business eligibility include:
a) Enterprises had tourist accommodation establishments ranked 5 stars or high rank or better rank as accredited by competent state management agencies in accordance with the Law on tourism and guiding documents;
b) There is zone to lay the business spot meeting all conditions prescribed in Article 5 of this Decree;
c) There are managers with good ethic, graduated university of higher, having at least 03 experience years in management of business in prize-winning electronic game and not belong to subjects banned from establishing and managing enterprises as prescribed at the enterprise Law, Government’s Decree No. 72/2009/ND-CP dated September 03, 2009, providing for security and order conditions for a number of conditional production and business lines and documents guiding, replacing, revising (if any);
d) To meet all conditions on security and order for conditional business lines specified in the Government’s Decree No. 72/2009/ND-CP dated September 03, 2009, providing for security and order conditions for a number of conditional production and business lines and documents guiding, replacing, revising (if any);
dd) Having sufficient financial capability; enterprises have profit and no accumulated loss in the financial year adjacent prior to the year when enterprises file dossier requesting for grant of business eligibility Certificate;
e) Having effective plan on business in prize-winning electronic game and ensuring security, order and social safety maintained in accordance with law.
4. Each tourist accommodation only is considered to grant one (01) certificate of business eligibility and certificate of business eligibility only is granted to enterprise which owns such tourist accommodation.
Article 20. Dossier requesting for grant of business eligibility certificate
Dossier requesting for grant of business eligibility certificate includes the following principle documents:
1. Application for grant of business eligibility certificate.
2. Authenticated copy of investment Certificate or Certificate of business registration issued by competent state management agencies as prescribed by the Investment Law, Enterprise Law.
3. Authenticated copy of decision on ranking of tourist accommodation establishments issued by competent state management agencies.
4. Dossier proving quantity of accommodation rooms in the tourist accommodation establishments, which have been already put into business.
5. Layout of business spots.
6. The audited financial statement of financial year adjacent prior to the year when enterprises file dossier requesting for grant of business eligibility certificate.
7. Copy of certificate of security and order eligibility issued to tourist accommodation establishments by competent public security agencies.
8. Drafts of Regulation on internal management, organization of the internal control Division, internal regulations on prevention against money laundering and game Rules.
9. Business plan includes the principle contents: Objectives, quantity, kinds and forms of prize-winning electronic games, assessment on business efficiency, tentative demand of collecting and spending foreign exchange, solution to ensure security, order and social safety for business spot, and the implementation plan.
10. List, resumes, copies of diplomas authenticated by competent state agencies that prove capability, professional qualification, skills of managers.
Article 21. Process of and procedures for grant of business eligibility certificate
1. Enterprises file a (01) set of dossier requesting for grant of business eligibility certificate to the Ministry of Finance to be examined the sufficiency and validity of dossier. Within fifteen (15) days, after receiving dossier, the Ministry of Finance shall notify about the sufficiency and validity of dossier and request enterprises for supplementing documents (if any) and sending six (06) official sets of dossier for appraisal.
2. Within sixty (60) days, after receiving full and valid dossiers, The Ministry of Finance shall consider and grant certificate of business eligibility. In case of refusal for granting certificate of business eligibility, the Ministry of Finance shall send a written notification to enterprises in which clearly state reason thereof.
3. Order of and procedures for dossier appraisal:
a) Within fifteen (15) days, after receiving full and valid dossiers, the Ministry of Finance shall send dossiers to consult relevant agencies including: The Ministry of Public Security, the Ministry of Culture, Sports and Tourism, the Ministry of Planning and Investment, the State bank of Vietnam and People’s Committees of provinces and central-affiliated cities (hereinafter abbreviated to the provincial People’s Committees) where enterprises apply for organizing business in prize-winning electronic game.
b) Within fifteen (15) days, after receiving full dossier of consulting, the consulted agencies must send written opinion to Ministry of Finance and take responsibility for contents consulted;
c) After receiving full opinion of relevant agencies, the Ministry of Finance shall sum up and consider, decide for granting or not granting certificate of business eligibility.
4. Content of appraisal
Based on provisions in this Decree and other provisions of relevant law, the Ministry of Finance and relevant agencies shall appraise dossier under contents in conformity with conditions prescribed in Article 19 of this Decree.
Article 22. Certificate of business eligibility
1. Certificate of eligibility for business in prize-winning electronic games consists of the following principle contents:
a) Name of enterprise;
b) Number, day of issue of investment certificate or certificate of business registration;
c) Legal representative of enterprise;
d) Quantity, kinds of prize-winning electronic games;
dd) Business spot, place to lay business spot in tourist accommodation establishments;
e) Effect duration;
g) Other content under requirement of management.
2. The business eligibility Certificate specifies the effect duration for business (hereinafter abbreviated to the time limit) on the basis of suggest of enterprises but not exceed time limit of investment Certificate or Certificate of business registration and not more than ten (10) years maximally from the effective date of the business eligibility Certificate, except for cases specified in Article 51 of this Decree.
Article 23. Re-grant, adjustment and extension of the business eligibility certificate
1. Re-grant of business eligibility certificate
In case where the business eligibility certificates of enterprises are lost, missed, damaged due to natural disaster, fire or other objective reasons, enterprises must have an application for re-grant in which clearly state reason thereof.
Within fifteen (15) working days, after receiving the application of enterprise, the Ministry of Finance shall re-grant the business eligibility certificate for enterprise, in which clearly state the time number of re-grant. Number of the re-granted business eligibility certificate is number of certificate already granted before that.
2. Adjustment of business eligibility Certificate
In case where enterprises have demand to adjust any content in the business eligibility Certificate specified in Clause 1 Article 22 of this Decree, enterprises must make an application for adjustment and send a full dossier as guided by the Ministry of Finance.
Within thirty (30) working days, after receiving a full and valid dossier, the Ministry of Finance shall grant an adjusted business eligibility certificate for enterprise, in which clearly state the time number of adjustment.
3. Extension of business eligibility Certificate
a) For enterprises possessing the expired business eligibility Certificate as prescribed in this Decree, if they wish to continue business in prize-winning electronic game, six (6) months before their business eligibility Certificates are expired, they must conduct application for extension. The extended duration is based on suggest of enterprises but not exceed time limit of investment Certificate or Certificate of business registration and not more than ten (10) years maximally from the date the business eligibility Certificate is extended.
b) Conditions to be extended Certificate of business eligibility include:
- The business eligibility Certificate is still valid not less than six (6) months before enterprises making application for extension of their business eligibility Certificates.
- Enterprises meet all business conditions prescribed in points a, b, c and d Clause 3 Article 19 of this Decree;
- Enterprises meet all business conditions as conclusion of examination agencies for periodical examination as prescribed in Clause 3 Article 33 of this Decree;
4. The Ministry of Finance shall guide specifically dossier, process, procedures, and content of consideration for re-grant, adjustment and extension of the business eligibility certificate.
Article 24. License fees
Fees for grant, re-grant, adjustment and extension of the business eligibility certificate shall comply with provisions of law on charges and fees guided by the Ministry of Finance.
Article 25. Withdrawal of business eligibility Certificate
1. Enterprises may be withdrawn the business eligibility Certificate when happening one of following cases:
a) After twelve (12) months after the day of issuing the business eligibility certificate, enterprises fail to carry out their business operation;
b) Enterprises are dissolved, bankrupted in accordance with law;
c) Enterprises are withdrawn investment certificate or certificate of business registration;
d) Enterprises fail to meet all business conditions as conclusion of examination agencies as prescribed in point a Clause 3 Article 33 of this Decree;
e) Enterprises violate all provisions on organizing business in prize-winning electronic game as conclusion of examination agencies as prescribed in point b Clause 3 Article 33 of this Decree;
2. The business eligibility Certificates shall automatically cease to be effective and be withdrawn in cases specified in points b, c Clause 1 of this Article.
3. The Ministry of Finance shall issue decision on withdrawal of the business eligibility Certificates for cases specified in points a, d and e Clause 1 of this Article. This decision shall be notified enterprise at least ten (10) working days before executing withdrawal.
4. Enterprises must immediately terminate activities of business in prize-winning electronic game at time of withdrawing business eligibility Certificate.
5. The Ministry of Finance shall announce on means of mass media about Decision on withdrawal of enterprise's business eligibility certificate.
Chapter 4.
INFORMATION, ADVERTISEMENT AND SALE PROMOTION
Article 26. Provision of information
1. Enterprises shall post up full internal rules of going out and entering doors and announce publicly and full the game rules at business spot.
2. Enterprises must provide sufficiently and timely information, data relating to the business in prize-winning electronic game as required by competent state management agencies.
3. Enterprises are responsible for the accuracy, truthfulness of information announced and provided.
Article 27. Advertisement
The advertisement of business in prize-winning electronic game shall comply with regulation of law on advertisement and other relevant provisions of law.
Article 28. Sale discount and promotion
1. Enterprises are entitled to perform discount policy to players; the maximum discount is 2% on total value of the conventional money bought. When defining taxable price, they are counted under the principle of actual revenue which have been deducted reductions.
2. The Ministry of Finance shall specify subjects enjoyed discounts, norm of discounts and method of defining taxable price deducted for each taxation kind specified in clause 1 this Article.
3. Apart from discounts specified in Clause 1 this Article, if enterprises use services of accommodation, catering, traveling to discount for players, these discounts only are accounted in expenditure at rate prescribed by current law on enterprise income tax. Total expenses as the basis for defining the maximum expenses for sale promotion is total expenses deducted when defining the enterprise income tax, not including expenses for sale promotion and expenses for prize payment.
4. Apart from complying with provisions of this Decree, enterprises must comply with relevant provisions of law on sale promotion, when performing sale promotion activities.
Chapter 5.
FINANCE, ACCOUNTING AND AUDIT
Article 29. Regime of finance, tax
1. Financial year of enterprises begin from January 01 and end on December 31 of calendar year. In case an enterprise wish to apply financial year like its mother company, financial year must be twelve month under calendar year, begin at the first day of first month of this quarter to the end day of the end month of quarter before next year and notify the financial agencies. The first financial year of an enterprise newly established is counted from the day of issue to the end day of registered financial year.
2. Enterprises are not enjoyed priority for tax, charge or fee duties arising and directly relating to purchase of prize-winning electronic game machines and equipment and payable tax amounts, charges and fees from business in prize-winning electronic game. Priorities of tax, charge and fee for other investment and business operations shall be complied with provisions of current law.
3. Enterprises must perform tax duties with state in accordance with current law on tax and guide of the Ministry of Finance.
4. The Ministry of Finance shall guide mechanism on financial management, method of tax collection in conformity with specific nature of business in prize-winning electronic games.
Article 30. Regime of accounting and report
1. Regime of accounting and financial statement of enterprises shall comply with provisions of law and guide of the Ministry of Finance.
2. Enterprises make accounting separately turnovers, expenses involving business operation of prize-winning electronic games. If turnovers, expenses in association with other business operations, enterprises shall allocate under guide of the Ministry of Finance.
3. Regime of operational report of enterprises shall comply with provisions the Ministry of Finance.
Article 31. Audit, publicizing financial statement
1. Financial statements of enterprises must be audited annually.
2. After ending financial year, enterprises shall publicize their financial statement in accordance with law.
Chapter 6.
STATE MANAGEMENT, EXAMINATION, INSPECTION
Article 32. State management over business in prize-winning electronic games
The Government shall conduct uniform management over business in prize-winning electronic game, relevant Ministries and People's Committees of provinces and central-affiliated cities shall help the Government in implementing the following affairs:
1. The Ministry of Finance shall take responsibility before the Government for state management over business in prize-winning electronic game, including:
a) To promulgate and guide implementation of legal documents under its competence in accordance with provisions of law on business in prize-winning electronic games;
b) To grant, re-grant, adjust, extend and withdraw Certificates of eligibility for business in prize-winning electronic game in accordance with provisions in this Decree;
c) To promulgate provisions on detailed list of kinds and forms of prize-winning electronic games;
d) To publicize list of manufactures and suppliers of prize-winning electronic game machines and independent accreditation organizations of prize-winning electronic game machines; guide technical conditions for prize-winning electronic game machines.
dd) To examine, inspect and handle violations on business in prize-winning electronic games as prescribed by this Decree;
e) To perform other tasks as prescribed by law.
2. The Ministry of Planning and Investment
a) To coordinate with the Ministry of Finance in considering, giving opinion with respect to the grant, re-grant, adjustment, extension and withdrawal of business eligibility Certificates as prescribed in this Decree;
b) To coordinate with other Ministries, sectors and localities in managing, supervising over business operation of prize-winning electronic games.
3. The Ministry of Public Security
a) To take responsibility for security and order management with respect to business in prize-winning electronic games for foreigners as prescribed by law;
b) To assume the prime responsibility for, and coordinate with concerned agencies, organizations and individuals to fight, prevent crimes involving money laundering in business in prize-winning electronic game as prescribed by law;
c) To assume the prime responsibility for, and coordinate with relevant agencies and organizations in fighting and preventing illegal gambling activities and other acts breaching law;
d) To coordinate with the Ministry of Finance in considering, giving opinion with respect to the grant, re-grant, adjustment, extension and withdrawal of business eligibility Certificates as prescribed in this Decree;
e) To coordinate with other Ministries, sectors and localities in managing, supervising over business operation of prize-winning electronic games.
4. The Ministry of Culture, Sports and Tourism
a) To guide management of content and images of prize-winning electronic game machines in accordance with current regulation to ensure that the prize-winning electronic game machines used in business spot are suitable with culture, fine traditions and aesthetics of Vietnam in accordance with law.
b) To coordinate with the Ministry of Finance in considering, giving opinion with respect to the grant, re-grant, adjustment, extension and withdrawal of business eligibility Certificates as prescribed in this Decree;
c) To coordinate with other Ministries, sectors and localities in managing, supervising over business operation of prize-winning electronic games.
5. The Ministry of Information and Communication
a) To direct enterprises supplying internet services, enterprises supplying network infrastructure, enterprises supplying online social network service, telecommunication enterprises to proactively prevent and not supply prize-winning electronic games through computer network, telecommunication network or internet.
b) To coordinate with the Ministry of Public Security and relevant Ministries and branches in preventing provision of gambling service through computer network, telecommunication network or internet from other countries into Vietnam.
6. The State bank of Vietnam
a) To stipulate dossiers, orders of and procedures for agreeing for enterprise to receive and pay in foreign currencies as well as conduct other foreign exchange activities involving business in prize-winning electronic game as prescribed by law on foreign exchange control;
b) To exercise management over activities of receiving and using foreign currencies of enterprises doing business in prize-winning electronic game as prescribed by law;
c) To coordinate with the Ministry of Finance in considering, giving opinion with respect to the grant, re-grant, adjustment, extension and withdrawal of business eligibility Certificates as prescribed in this Decree;
d) To coordinate with concerned agencies, organizations and individuals to fight, prevent crimes involving money laundering in business in prize-winning electronic game as prescribed by law;
e) To coordinate with other Ministries, sectors and localities in managing, supervising over business operation of prize-winning electronic games.
7. The Ministry of Industry and Trade
To exercise management over sale promotion activities of enterprises doing business in prize-winning electronic game as prescribed by law.
8. The provincial People’s Committees
a) To coordinate with the Ministry of Finance in considering, giving opinion with respect to the grant, re-grant, adjustment, extension and withdrawal of business eligibility Certificates as prescribed in this Decree;
b) To take responsibility for management, supervision, examination to ensure that business activities of prize-winning electronic game in their localities observe fully and properly with provisions of this Decree and in accordance with provisions of law;
c) According to their competence as prescribed in investment Law, enterprise Law, review, re-correct the permits had granted to enterprises organizing business operation of prize-winning electronic game in their localities after the Ministry of Finance has granted the business eligibility certificate as prescribed in this Decree;
d) To direct concerned agencies in their localities in performing affairs of controlling, supervising, examining business operation of prize-winning electronic game in their localities and ensure implementation to be regular and continuous.
Article 33. Examination, inspection
1. State management agencies perform examination and inspection according to periodical or irregular basis. The examination and inspection according to irregular basis are performed only when detecting an enterprise has signs of breaching law, according to requirements of solving complaints, denunciation, corruption prevention or as assigned by heads of competent state management agencies.
2. The provincial People’s Committees shall examine annually for full and proper compliance with provisions on business conditions during business operation of prize-winning electronic game of enterprises. It does not exceed once (01) periodical examination each year for every enterprises.
3. The Ministry of Finance shall assume the prime responsibility for, and coordinate with the Ministry of Planning and Investment, The Ministry of Culture, Sports and Tourism, the Ministry of Public Security, relevant Ministries and sectors, and provincial People’s Committees where enterprises organize business operation in periodical examination of three (03) years once for considering ability of maintaining or withdrawing the business eligibility certificate of enterprises. The examination content includes:
a) Examining the compliance with all conditions to be granted the business eligibility Certificate specified in points a, b, c and d Clause 3 Article 19 of this Decree.
Especially for enterprises specified in Clause 1 Article 51 of this Decree, examining the compliance with all conditions to be granted the business eligibility Certificate specified in points b, c and d Clause 3 Article 19 of this Decree.
b) Examining the proper and sufficient compliance with provisions on organizing business operations of prize-winning electronic game as prescribed in this Decree, including the following principle contents:
- Management over machines and equipment of prize-winning electronic games, and the conventional money;
- Management over subjects permitted to play, subjects permitted to go out, enter the business spot;
- The compliance with internal management Regulation, internal control, financial regulation, and game rules;
- Control of foreign exchange and compliance with internal regulation on prevention against money laundering;
- The compliance with law on finance, accounting, and duty of remittance to state budget.
4. The Ministry of Finance, provincial People’s Committees shall decide irregular examinations when detect enterprises have sign of breaching provisions on subjects permitted to play, provisions on ensuring security, order, social safety, or when having crime denunciations related to enterprises.
5. The examination and inspection over enterprises about implementing tax duties shall comply with provisions of law.
Article 34. Powers of state management agencies
During the course of management, examination, inspection, the state management agencies under their competence as prescribed in this Decree have rights:
1. To approach to all rooms in business spot.
2. To request enterprises, or relevant individuals to supply documents, date, information serving for management, examination and inspection.
3. To request enterprises to temporarily suspend partly or all business operations of prize-winning electronic games in business spot if the competent state agencies have full basis to assume that enterprises were breaching seriously provisions of law and notify in writing agencies granted the business eligibility certificate for consideration, coordination in examining, inspecting and handling in accordance with regulation..
Chapter 7.
SANCTION OF ADMINISTRATIVE VIOLATIONS
Article 35. General provisions on sanction of administrative violations
1. Organizations and individuals conducting violations, depending on nature, seriousness of violation, will be sanctioned administrative violation or liable to criminal prosecution as prescribed by law.
2. Administrative violations on business in prize-winning electronic game that have not constituted any crime and as prescribed in this Chapter will be sanctioned administrative violations.
3. Organizations and individuals doing business in prize-winning electronic game conducting acts of administrative violation in other fields as prescribed in other legal documents will be sanctioned administrative violations in accordance with relevant provisions of law.
Article 36. Forms of administrative violation sanction and remedial measures
1. Forms of administrative violation sanction in business operation of prize-winning electronic games include:
a) Warnings;
b) Fines: The maximum fine level for administrative violations in business operation of prize-winning electronic games shall be 100,000,000 VND for individuals and 200,000,000 VND for organizations;
c) Depriving the right to use of Certificate of eligibility for business in prize-winning electronic games with a defined term;
d) Confiscating material evidences of administrative violations, means used for administrative violations;
e) Expelling.
2. Sanction forms specified in point a, and point b Clause 1 of this Article are only prescribed and applied to as main sanction form. The sanction forms specified in points c, d, and e Clause 1 of this Article are prescribed and applied to as additional sanction form.
3. For each administrative violation, individual or organization violating administratively are only applied to one main sanction form; may be applied to one or many forms of additional sanction specified in points c, d, and e Clause 1 of this Article. Forms of additional sanction are only applied together with form of main sanction.
4. For each administrative violation, apart from being applied forms of sanction, individual or organization may be applied one or many the following remedial measures:
a) Forcible restoration of the initial state;
b) Forcible re-export or destruction of machines and equipment of prize-winning electronic games, and the conventional money;
c) Forcibly correcting information, data that are reported wrongly with truth, insufficiently or cause mistakes;
d) Forcibly repaying amounts of administrative violation or must recover amounts that have paid or collected in contrary to provisions of law;
e) Other remedial measures as specified from Article 30 thru Article 48 of this Decree.
Article 37. Acts violating provisions on dossier of granting Certificate of eligibility for business in prize-winning electronic games
1. To fine between 20,000,000 VND and 30,000,000 VND for individuals arbitrarily revising, erasing documents in dossier of applying for grant, re-grant, adjustment and extension of the business eligibility certificate. Organizations or units violating acts specified in this Clause shall be fined double fine level.
2. To fine between 40,000,000 VND and 50,000,000 VND for individuals conducting fraud, faking documents in dossier of applying for grant, re-grant, adjustment and extension of the business eligibility certificate. Organizations or units violating acts specified in this Clause shall be fined double fine level.
3. Forms of additional sanction:
Confiscating documents which have been revised, erased, cheated, forged, in case where the violations are detected in the course of considering dossier of granting the business eligibility certificate.
4. Applying remedial measures:
Forcibly amending documents in dossier in accordance with regulation of law in case where the violations are detected in the course of considering dossier of granting the business eligibility certificate.
Article 38. Acts violating provisions on management and use of business eligibility Certificate
1. To fine between 90,000,000 VND and 100,000,000 VND for enterprises revising, erasing the business eligibility certificate.
2. To fine between 130,000,000 VND and 150,000,000 VND for enterprises leasing, lending, transferring the business eligibility certificate.
3. A fine of between 90,000,000 VND and 100,000,000 VND for individuals doing business of prize-winning electronic game without the business eligibility certificate. Organizations or units violating act specified in this Clause shall be fined double fine level.
4. Forms of additional sanction:
a) Depriving the right to use of the business eligibility certificate in period of between three (03) months and six (06) months for act of administrative violation specified in Clause 1 of this Article.
b) Depriving the right to use of the business eligibility certificate in period of twenty four (24) months for act of administrative violation specified in Clause 2 of this Article.
5. Applying remedial measures:
Forcibly returning all amounts collected from conducting acts of administrative violation.
Article 39. Acts violating provisions on business spot, place to lay business spot in tourist accommodation establishments
1. To fine between 90,000,000 VND and 100,000,000 VND for enterprises laying the business spot which fails to meet all conditions as prescribed by law.
2. To fine between 180,000,000 VND and 200,000,000 VND for enterprises organizing business operation of prize-winning electronic game improperly with the place stated in the business eligibility certificate.
3. Forms of additional sanction:
a) Depriving the right to use of the business eligibility certificate in period of between one (01) month and two (02) months for act of administrative violation specified in Clause 1 of this Article.
b) Depriving the right to use of the business eligibility certificate in period of between three (03) months and six (06) months for act of administrative violation specified in Clause 2 of this Article.
4. Applying remedial measures:
Forcible restore of laying the business spot to meet all conditions as prescribed by law and in proper place as stated in the business eligibility Certificate.
Article 40. Acts of violating provisions on quantity, kinds and forms of prize-winning electronic games
1. To fine between 130,000,000 VND and 150,000,000 VND for enterprises organizing business operation improperly with kinds of machines, forms of prize-winning electronic game as prescribed by law.
2. To fine between 180,000,000 VND and 200,000,000 VND for enterprises conducting act of organizing business operation exceeding quantity of prize-winning electronic game machines in accordance with regulation.
3. Forms of additional sanction:
a) Depriving the right to use of the business eligibility certificate in period of between three (03) months and six (06) months for act of violation at the first time;
b) Depriving the right to use of the business eligibility certificate in period of twenty four (24) months for repeated act of violation.
4. Applying remedial measures:
a) Forcible destruction or re-export of prize-winning electronic game machines exceeding quantity, improper with kinds of machines, forms of prize-winning electronic game as prescribed by law.
b) Forcibly returning all amounts collected from conducting acts of administrative violation.
Article 41. Acts of violating provisions on formulation, sending, and announcement of the game rules
1. Applying form of warning for act failing to announce the game rules.
2. To fine between 40,000,000 VND and 50,000,000 VND for enterprises conducting act of failing to send the game rules to competent state management agencies as prescribed in this Decree.
3. To fine between 90,000,000 VND and 100,000,000 VND for enterprises conducting act of failing to formulate the game rules.
4. Forms of additional sanction:
Depriving the right to use of the business eligibility certificate in period of between one (01) month and two (02) months for act of administrative violation specified in Clause 2 and Clause 3 of this Article.
5. Applying remedial measures:
Forcibly formulating, sending and announcing the game rules in accordance with law.
Article 42. Acts of violating provisions on monitoring, management over subjects permitted to play, subjects permitted to go out or enter the business spot
1. To fine between 90,000,000 VND and 100,000,000 VND for enterprises conducting act of failing to open logbook or grant card for control subjects going out or entering the business spot.
2. To fine between 180,000,000 VND and 200,000,000 VND for enterprises conducting act of allowing subjects to go out or enter the business spot in contrary to regulation of law.
3. Forms of additional sanction:
a) Depriving the right to use of the business eligibility certificate in period of between one (01) month and two (02) months for act of administrative violation specified in Clause 1 of this Article;
b) Depriving the right to use of the business eligibility certificate in period of between six (06) months and twelve (12) months for act of administrative violation specified in Clause 2 of this Article, and provided that it is the violation at the first time.
c) Depriving the right to use of the business eligibility certificate in period of twenty four (24) months for repeated act of administrative violation specified in Clause 2 of this Article.
4. Applying remedial measures:
Forcible compliance with regulation of law on monitoring, management over subjects permitted to play, subjects permitted to go out or enter the business spot.
Article 43. Acts of violating provisions on obligations of players
1. Warning for individuals conducting act of not complying sufficiently with the game rules, internal rules of the business spot as announced by enterprises.
2. A fine of between 20,000,000 VND and 30,000,000 VND for individuals conducting acts of causing insecurity, disorder or danger for society at business spots.
3. A fine of between 90,000,000 VND and 100,000,000 VND for individuals conducting fraudulent acts in the course of participating in prize-winning electronic game at business spot. Organizations or units violating acts specified in this Clause shall be fined double fine level.
4. Forms of additional sanction:
Depriving the right to use of the business eligibility certificate in period of three (03) months for enterprises conducting act of violation provision in Clause 3 of this Article.
5. Applying remedial measures:
Forcible implementation in accordance with regulation of law on obligations of players.
Article 44. Acts of violating provisions on management of conventional money
1. A fine of between 40,000,000 VND and 50,000,000 VND for enterprises using the conventional money that fails to meet all technical conditions.
2. A fine of between 60,000,000 VND and 70,000,000 VND for enterprises conducting act of failing to register the conventional money with the state management agencies in accordance with regulation.
3. A fine of between 90,000,000 VND and 100,000,000 VND for enterprises conducting act of using the conventional money of other enterprises or inconsistently with the conventional money registered with the state management agencies.
4. Forms of additional sanction:
a) Confiscating all conventional money for acts of violating provisions in Clause 1 and Clause 3 of this Article;
b) Depriving the right to use of the business eligibility certificate in period of between one (01) month and two (02) months for act of administrative violation specified in Clause 2 of this Article.
5. Applying remedial measures:
Forcible implementation in accordance with regulation of law on management over the conventional money.
Article 45. Acts of violating provisions on management over machines and equipment of prize-winning electronic games
1. A fine of between 40,000,000 VND and 50,000,000 VND for enterprises conducting act of failing to open management book for prize-winning electronic game machines.
2. A fine of between 60,000,000 VND and 70,000,000 VND for enterprises conducting acts of buying reserved equipment, managing reserved equipment in contrary to regulation of law.
3. A fine of between 90,000,000 VND and 100,000,000 VND for enterprises conducting acts of buying the prize-winning electronic game machines failing to meet all technical conditions as prescribed by law, from manufacturers and suppliers of prize-winning electronic game machines not in list as announced by competent state management agencies.
4. Forms of additional sanction:
a) Confiscating all machines and equipment of prize-winning electronic game for acts violating provisions in Clause 2 or Clause 3 of this Article;
b) Depriving the right to use of the business eligibility certificate in period of between one (01) month and two (02) months for act of administrative violation specified in Clause 2 of this Article;
c) Depriving the right to use of the business eligibility certificate in period of between three (03) months and six (06) months for act of administrative violation specified in Clause 3 of this Article.
5. Applying remedial measures:
Forcible implementation in accordance with regulation of law on management code for act violating provision in Clause 1 of this Article.
Article 46. Acts of violating provisions on internal control, managers
1. A fine of between 40,000,000 VND and 50,000,000 VND for enterprises conducting act of failing to formulate and promulgate the internal management Regulation in the business spot.
2. A fine of between 90,000,000 VND and 100,000,000 VND for enterprises conducting act of failing to establish an internal control Division in accordance with law.
3. A fine of between 180,000,000 VND and 200,000,000 VND for enterprises conducting act of arranging mangers who fail to meet all standards and conditions as prescribed by law.
4. Applying remedial measures:
Forcible implementation in accordance with provisions of law on internal control and managers.
Article 47. Acts of violating provisions on paying prize and confirming the prize-winning amounts
1. A fine of between 10,000,000 VND and 20,000,000 VND for enterprises conducting act of deliberately prolong time of paying prize to players without legitimate reason.
2. A fine of between 90,000,000 VND and 100,000,000 VND for enterprises conducting acts of confirming the prize-winning amount for improper winners or improperly with the actual value of prize.
3. Applying remedial measures:
a) Forcible implementation of paying prize to player properly with request of players and provisions of the game rules;
b) Forcible withdrawal of confirmation papers of amounts won prize that are improper with regulation.
Article 48. Acts of violating provisions on discounts, sale promotion and regime of financial management
1. A fine of between 60,000,000 VND and 70,000,000 VND for enterprises conducting acts violating the regime of financial management as promulgated by the competent state management agencies.
2. A fine of between 90,000,000 VND and 100,000,000 VND for enterprises conducting acts violating provisions on discounts, sale promotion in this Decree.
3. Forms of additional sanction:
Depriving the right to use of the business eligibility certificate in period of between one (01) month and two (02) months for act violating provision in Clause 2 of this Article.
4. Applying remedial measures:
a) Forcible withdrawal of all amounts spent for sale promotion improperly with regulation of law;
b) Forcible implementation in accordance with law for acts violating the regime of financial management.
Article 49. The authority to impose sanctions on administrative violations
1. Financial inspectors at all levels on their duty have rights:
a) Warnings;
b) Applying remedial measures specified in point a, and point b Clause 4 Article 36 of this Decree.
2. The Chief Inspectors of provincial Departments of Finance and equivalent titles assigned to perform the function of specialized inspection have rights:
a) Warnings;
b) A fine up to 50,000,000 VND;
c) Confiscating material evidences and means used for administrative violations at the value not exceeding the fine level specified in point b of this Clause;
d) Applying remedial measures specified in Clause 4 Article 36 of this Decree.
3. Heads of specialized inspection teams of the Ministry of Finance have rights:
a) Warnings;
b) A fine up to 140,000,000 VND;
c) Confiscating material evidences and means used for administrative violations at the value not exceeding the fine level specified in point b of this Clause;
d) Applying remedial measures specified in Clause 4 Article 36 of this Decree.
4. The Chief Inspector of the Ministry of Finance has rights:
a) Warnings;
b) A fine up to 200,000,000 VND;
c) Depriving the right to use of the business eligibility certificate with a defined term as prescribed in this Decree;
d) Confiscating material evidences and means used for administrative violations;
e) Applying remedial measures specified in Clause 4 Article 36 of this Decree.
5. Chairpersons of People’s Committees at all levels, within their competent, as prescribed by law on handling of administrative violations, have rights to sanction administrative violations in business operation of prize-winning electronic game as prescribed by this Decree;
6. Apart from persons competent to sanction specified in Clauses 1, 2, 3, 4 and 5 of this Article, persons who competent to sanction administrative violations of other agencies as prescribed by law on handling of administrative violation, within their assigned functions and tasks, have authority to sanction administrative violations when detecting acts of administrative violation specified in this Decree belonging to field or geographical areas managed by them.
Article 50. Procedures for sanction and other problems
1. Principles of sanction, statute of limitations of sanction and time limit which is deemed to be having not been handled administrative violation, procedures for sanction, execution of decision on sanction and enforcement of the implementation of decision on sanctioning administrative violations shall comply with provisions of Law on handling of administrative violations and documents guiding implementation.
2. The complaints, denunciations and settlement of complaints and denunciation for decisions on sanctioning administrative violations on business operation of prize-winning electronic game shall comply with provisions of law on complaints and denunciations.
Chapter 8.
IMPLEMENTATION PROVISIONS
Article 51. Transitional provisions
Within twelve (12) months after this Decree takes effect, enterprises already been granted the investment Certificate or business registration Certificate, in which included the business operation of prize-winning electronic game before this Decree takes effect must do procedures for grant of the business eligibility Certificate in accordance with provision in Clause 1 and Clause 2 of this Article. Exceeding the above time limit (twelve (12) months), if enterprises fail to do procedures for grant of the business eligibility Certificate, such enterprises must terminate the business operation of prize-winning electronic game.
1. For enterprises organizing business operation of prize-winning electronic games:
a) Conditions to be granted Certificate of business eligibility include:
- Possessing a valid investment Certificate or business registration Certificate, in which provided for being permitted to do business in prize-winning electronic game;
- Meeting all conditions prescribed in points b, c, d, dd and e Clause 3 Article 19 of this Decree;
b) Quantity of the prize-winning electronic game machines of enterprises is provided for as follows:
- In case where the investment Certificate or business registration Certificate specified about quantity of the prize-winning electronic game machines, enterprises will be permitted to continue business with the quantity of the prize-winning electronic game machines specified in such investment Certificate or business registration Certificate;
- In case where the investment Certificate or business registration Certificate failed to specify about quantity of the prize-winning electronic game machines, enterprises will be permitted to do business with the quantity of the prize-winning electronic game machines not exceeding the quantity of the prize-winning electronic game machines specified in Article 7 of this Decree.
c) Time limit of the business eligibility Certificate of enterprises is provided for as follows:
- In case where enterprises possessed the investment Certificate or business registration Certificate which has specified about the business time limit, the time limit of certificate of eligibility for business in prize-winning electronic game will maximally be equal to the remaining operational time limit specified in investment Certificate or business registration Certificate. The remaining operational time limit of the investment Certificate or business registration Certificate is defined on the basis of the investment Certificate or business registration Certificate granted or adjusted at the nearest time prior to December 31, 2012. During business operation, enterprises must comply with provisions on business and management for business operation of prize-winning electronic game in accordance with this Decree.
- In case where the investment Certificate or business registration Certificate failed to specify about the business time limit, the time limit of the Certificate of eligibility for business in prize-winning electronic game shall comply with provision in Article 22 of this Decree.
d) Dossier, process of, procedures for, and content of appraisal for granting the business eligibility Certificate shall comply with guide of the Ministry of Finance and provisions of this Decree.
2. For enterprises which have not yet organized the business operation of prize-winning electronic games:
a) Conditions, process of and procedures for applying grant of the business eligibility Certificate shall comply with provisions Article 19, Article 2, Article 21 and Article 22 of this Decree.
b) Quantity of the prize-winning electronic game machines shall comply with Article 7 of this Decree.
Article 52. Implementation provisions
1. This Decree takes effect on October 01, 2013.
2. To annul the Decision No. 32/2003/QD-TTg dated February 27, 2003, of the Prime Minister, promulgating the Regulation on business operation of prize-winning electronic game for foreigners and previous provisions contrary to with provisions in this Decree.
3. The Minister of Finance shall assume the prime responsibility for, and coordinate with relevant Ministries and sectors in guiding implementation of this Decree.
4. Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, presidents of People’s Committee of provinces and central-affiliated cities, and relevant organizations and individuals shall implement this Decree.
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