Thông tư 57/2017/TT-BTC sửa hướng dẫn kinh doanh trò chơi điện tử có thưởng

THE MINISTRY OF FINANCE

Circular No. 57/2017/TT-BTC dated June 2, 2017 of the Ministry of Finance amending and supplementing a number of articles under the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding some articles of the Decree No. 86/2013/ND-CP of July 29, 2013, on the business of prize-winning electronic games for foreigners

Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

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

At the proposal of Director of Department of Finance of Banks and Financial Institutions;

The Minister of Finance issues the Circular promulgating the Circular amending and supplementing a number of articles under the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding some articles of the Decree No. 86/2013/ND-CP of July 29, 2013, on the business of prize-winning electronic games for foreigners.

Chapter I

GENERAL PROVISIONS

Article 1. To amend and supplement a number of articles of the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding some articles of the Decree No. 86/2013/ND-CP of July 29, 2013, on the business of prize-winning electronic games for foreigners as follows:

1. To amend Article 1 as follows:

Article 1. Scope of regulation

This Circular guides some articles as specified in the Government’s Decree No. 86/2013/ND-CP dated July 29, 2013 on the business of prize-winning electronic games for foreigners (hereinafter called Decree No. 86/2013/ND-CP) and the Government ‘s Decree No. 175/2016/ND-CP dated December 30, 2016 amending a number of articles of the Decree No. 86/2013/ND-CP dated July 29, 2013 of the Government on the business of prize-winning electronic games for foreigners(hereinafter called Decree No. 175/2016/ND-CP);

2. To amend Article 3 as follows:

“Article 3. Business facilities

1. An enterprise engaged in the business of prize-winning electronic games (below referred to as enterprises) shall arrange business establishment in prize-winning electronic games in accordance with Article 5 of Decree No. 86/2013/ND-CP and Clause 2 Article1of the Decree No. 175/2016/ND-CP.

2. Enterprises must have electronic equipment and cameras for constant monitoring and surveillance of all activities in the facility (24/24h), in which enterprises must ensure for monitoring at the following basic positions:

a) Gates of business establishment;

b) Area of prize-winning electronic game machines for the assurance to monitor activities of players at each prize-winning electronic game machine;

c) Area for counter cashier, tally of cash, tokens, and storage of equipment containing cash and tokens.

3. Images at positions specified at Clause 2 this Article must be fully stored in the minimum duration of thirty (30) days from the day of recording. In necessary case, time of storage may be prolonged at the request of competent state management agencies.

4. Enterprises must elaborate the regulation on security supervision and monitoring for business establishment, in which clearly stipulate the zone for security supervision and monitoring, the zone for storage of dossiers and images, persons who are permitted to go in and out the zone for security supervision and monitoring.

5. Enterprises are responsible for supply of regulations, documents, dossiers, and images to competent state management agencies during the course of implementation of management, supervision, check and inspection.”

3. To amend Article 5 as follows:

“Article 5. Quantity, machine category and types of prize-winning electronic games

1. Enterprises are entitled to decide quantity of prize-winning electronic game machines which are used practically for business but they are not permitted to have in excess of the maximum quantity of prize-winning electronic game machines as stated in eligibility certificate for business or regulations under Clause 16 Article 1 of the Decree No. 175/2016/ND-CP.

2. Based on actual quantity of prize-winning electronic game machines, which are used, for business organization by enterprises, enterprises are entitled to select categories of machines, types of prize-winning electronic games as prescribed in Appendix No. 1 promulgated together with this Circular.

3. Within five (05) working days, after enterprises begin organization of the business of prize-winning electronic games, enterprises shall report in writing to the Ministry of Finance, Department of Finance, Department of Culture, Sport and Tourism, and local Department of Taxation about quantity, categories of machines, types of prize-winning electronic games and rate of prize-winning electronic game machines which are used practically in the business for monitoring and management.

4. During business, enterprises are entitles to change quantity, categories of machines, types of prize-winning electronic games and rate of prize-winning electronic game machines which are used practically but they must ensure compliance with provisions on quantity, categories of machines, types of prize-winning electronic games and rate of prize-winning electronic game machines which are used practically specified in this Circular, Decree No. 175/2016/ND-CP and other regulations.

Case of changing quantity, categories of machines, types of prize-winning electronic games and rate of prize-winning electronic game machines which are used practically, within five (05) working days, after changing quantity, categories of machines, types of prize-winning electronic games and rate of prize-winning electronic game machines which are used practically, enterprises are responsible for report in writing to the Ministry of Finance, Department of Finance, Department of Culture, Sport and Tourism, and local Department of Taxation for monitoring and management.

4. To amend Article 6 as follows:

1. Tokens used to replace cash in prize-winning electronic game business establishment of enterprises may be presented under the following forms:

a) Coin;

b) Card, slip;

c) Convertible point;

d) Other forms to replace cash prescribed by enterprises.

2. Tokens as prescribed at points a, and b Clause 1 this Article must have the following basic information:

a) Name or logo of enterprise;

b) Code, sign of token;

c) Face value of token;

d) Name, sign of producer, supplier (if any);

dd) Other contents at the management request of enterprise.

3. Within five (05) working days, before bring tokens into the business, enterprises must register the form, model, quantity, categories of tokens with Department of Finance and taxation agency directly managing in locality for monitoring and management.

4. Enterprises are entitled to pause use of tokens registered with state management agencies as prescribed at Clause 3 this Article under their management demand. Before time of pausing use of token, not less than five (05) working days, and enterprises must notify in writing to these agencies. Content of notice must clearly state time of pausing use of tokens, reason of pausing use of tokens, tentative time of continuing use again. Case of changing time of continuing use of token again, enterprises must notify these agencies in writing.

5. Enterprises must make logbook to manage tokens, including the following basic contents:

a) Form of token;

b) Quantity, categories of tokens which enterprise has bought, re-exported or destroyed, in which specifying each face value and currency kind, day of purchase, re-export or destruction, name of producer, supplier (if any) for tokens prescribed in point a, and point b clause 1 this Article;

c) Other contents at the management request of enterprise.

6. The purchase, re-export or destruction of tokens shall comply with Article 14 of Decree No. 86/2013/ND-CP, Clause 4 Article 1 of the Decree No. Decree No. 175/2016/ND-CP, Article 8 of this Circular and relevant laws.”

5. To amend Article 7 as follows:

“Reserve equipment’s management of prize-winning electronic game machines

1. Only enterprises, which have been granted eligibility certificate for business and enterprises as stipulated under Clause 16 Article 1 of the Decree No. 175/2016/ND-CP, are permitted to buy reserve equipment of prize-winning electronic game machines to replace as necessary as prescribed at clause 3, Article 14 of Decree No. 86/2013/ND-CP.

2. Reserve equipment of prize-winning electronic game machines, which an enterprise is permitted to buy, includes:

a) Screen;

b) System of receipt of cash, tokens;

c) System of paying prizes;

d) System of storage;

dd) Boards.

3. Quantity of each reserve equipment at clause 2 this article does not exceed 10% of total equipment of same category of prize-winning electronic game machines which an enterprise is using practical for its business.

4. Reserve equipment of prize-winning electronic game machines specified at Clause 2 this Article must be 100% new equipment.

5. Enterprises must make logbook to manage each reserve device of prize-winning electronic game machines, including the following basic contents:

a) Quantity, specific categories of reserve equipment of prize-winning electronic game machines which enterprise has bought, re-exported or destroyed;

b) Day of purchase, re-export or destruction;

c) Name of producer, supplier;

d) Sign (series number) of equipment (if any);

dd) Production year;

e) Expiry year (if any);

g) Day of putting into use for each device;

h) Reason of putting into use.

6. When putting reserve equipment of prize-winning electronic game machines into replacement, enterprises must make a written record clearly stating machines having replaced equipment, replaced equipment and reason of replacement.

7. Replacement of reserve equipment must ensure the following basic principles:

a) Do not influence to the minimum rate of paying prizes specified at Clause 3 Article 1 of the Decree No. 175/2016/ND-CP.

b) Do not increase quantity of machines, categories of machines, types of prize-winning electronic games that have been licensed for business.

6. To amend Article 12 as follows:

“Article 12. Dossiers, process of and procedures for grant of eligibility certificate for the business

1. Enterprises satisfying fully conditions specified at Article 19 of Decree No. 86/2013/ND-CP and Clause 6 Article 1 of the Decree No. 175/2016/ND-CP shall be considered for grant of eligibility certificate for the business. Dossier, process of, procedures for and content of appraisal to consider for grant of eligibility certificate for the business as prescribed in Article 20 and Article 21 of Decree No. 86/2013/ND-CP and Clause 7, Clause 8 Article 1 of the Decree No. 175/2016/ND-CP in which application for eligibility certificate for the business is made according to the set form in Appendix No. 03 promulgated together with this Circular.

2. When consider grant of eligibility certificate for the business for enterprises specified at Clause 1 this Article, the Ministry of Finance shall base on total of accommodation rooms at tourist accommodation establishments available for the business to determine quantity of prize-winning electronic game machines as prescribed at Clause 1 Article 7 of Decree No. 86/2013/ND-CP.

3. The Ministry of Finance shall grant certificates of eligibility for the business of prize-winning electronic games according to the set form in Appendix No. 05 promulgated together with this Circular.”

7. To amend Article 13 as follows:

“Article 13. Dossiers, process of and procedures for re-grant of eligibility certificate for business

1. Dossier to request for re-grant of eligibility certificate for the business in cases specified in Clause 1 Article 23 of Decree No. 86/2013/ND-CP includes:

a) Application of re-granting certificates of eligibility for the business made according to the set form in Appendix No. 04 promulgated together with this Circular;

b) Authenticated copy or copy of investment certificate or enterprise registration certificate that is granted by competent state management agencies and valid presented together with original documents;

c) Authenticated copy of eligibility certificate for business of enterprise which has been lost damaged (if any).

2. The process of and procedures for re-grant of eligibility certificate for the business

Within fifty (15) working days, after receiving valid dossier of enterprise as prescribed in Clause 1 this Article, the Ministry of Finance shall re-grant eligibility certificate for the business to enterprise as prescribed at Clause 1 Article 23 of Decree No. 86/2013/ND-CP.

3. Duration of the re-granted eligibility certificate for the business shall be the remaining operational duration specified in eligibility certificate for the business which has been granted, re-granted or re-adjusted at the latest time.

8. To amend Article 14 as follows:

“Article 14. Dossiers, process of and procedures for adjustment of eligibility certificate for the business

1. Dossier to request for adjustment of eligibility certificate for the business in cases specified in Clause 2 Article 23 of Decree No. 86/2013/ND-CP includes:

a) Application of adjusting eligibility certificate for the business made according to the set form in Appendix No. 04 promulgated together with this Circular;

b)Authenticated copy or copy of investment certificate or enterprise registration certificate that is granted by competent state management agencies and valid presented together with original documents;

c) Authenticated copy of eligibility certificate for the business; or copy eligibility certificate for the business presented together with original documents;

d) Documents to prove content of adjustment of eligibility certificate for the business in accordance with Clause 2 Article 23 of Decree No. 86/2013/ND-CP and relevant law.

2. Process of and procedures for adjustment of eligibility certificate for the business

Within thirty (30) working days, after receiving full and valid dossier of enterprise as prescribed in Clause 1 this Article, the Ministry of Finance shall grant a modified eligibility certificate for the business to enterprise as prescribed at Clause 2 Article 23 of Decree No. 86/2013/ND-CP.

3. Duration of the modified eligibility certificate for the business shall be the remaining operational duration specified in eligibility certificate for the business which has been granted, re-granted or re-adjusted at the latest time.

9. To amend Article 15 as follows:

“Article 15. Dossiers, process of and procedures for extension of eligibility certificate for the business

1. Dossier to request for extension of eligibility certificate for the business in cases specified in Clause 3 Article 23 of Decree No. 86/2013/ND-CP includes:

a) Application of extension of eligibility certificate for the business made according to the set form in Appendix No. 04 promulgated together with this Circular;

b)Authenticated copy or copy of extension of eligibility certificate for the business that is granted by competent state management agencies and valid presented together with original documents;

c) Dossiers specified at clauses 4, 5, 7 and 8 Article 20 of Decree No. 86/2013/ND-CP and Clause 7 Article 1 of the Decree No. 175/2016/ND-CP.

d) Authenticated copy or copy of written record of conclusion about satisfaction of business conditions made by inspection agencies for periodical inspections presented together with original documents as prescribed at Article 1 of Decree No. 175/2016/ND-CP and Point b Clause 3 Article 33 of Decree No. 86/2013/ND-CP;

dd) Business plan, including the following principal contents:

- Situation of business in prize-winning electronic games before time of submitting dossier of request for extension of eligibility certificate for the business, including: Maximum quantity of prize-winning electronic game machines permitted using for business, information of business establishment (location, area), quantity, categories of machines, types of prize-winning electronic games which are used practically for the business, result of prize-winning electronic game business of enterprise for three (03) latest years till time of submitting dossier of request for extension of eligibility certificate for the business (turnover, cost, profit and payments to state budget) and situation of compliance with legislations involving prize-winning electronic games during the course of business;

- Tentative business plan in the future, including: Quantity, categories of machines, types of prize-winning electronic games proposed for business license, expected turnover, cost, profit, tentative demand of collection and payment in foreign currency, solutions to ensure security, order and social safety for the business establishment, proposed extension duration, implementation plan and commitments of enterprises to comply with legislations involving the business of prize-winning electronic games in the future.

2. The process of and procedures for extension of eligibility certificate for the business shall comply with clauses 1, 2 and 3 Article 21 of Decree No. 86/2013/ND-CP.

3. The Ministry of Finance shall assume the prime responsibility for, and coordinate with relevant agencies including: the Ministry of Planning and Investment, The Ministry of Culture, Sports and Tourism, the Ministry of Public Security, the State bank of Vietnam and provincial/municipal People’s Committees where enterprises organize the business of prize-winning electronic games in appraising dossier in accordance with conditions specified at point b Clause 3 Article 23 of Decree No. 86/2013/ND-CP. “

10. To amend Article 16 as follows:

“Article 16. Fee for grant, re-grant, adjustment and extension of eligibility certificate for business

1. Fees for grant, extension of eligibility certificate for the business shall be Vietnam dong 150,000,000.

2. Fees for re-grant, adjustment of eligibility certificate for the business shall be Vietnam dong 20,000,000.

3. Fees for grant, re-grant, adjustment and extension of eligibility certificate for the business as prescribed at Clauses 1 and 2 this Article are revenues of state budget.

4. After appraising if enterprise is eligible for grant, re-grant, adjustment and extension of eligibility certificate for the business, the Ministry of Finance shall notify enterprise to submit fees as prescribed by law.

5. After receiving notice of the Ministry of Finance, enterprises shall remit fees in state budget according to the current State budget contents as stipulated under the Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Ministry of Finance guiding collection and management of state budgets through the State Treasury and other documents (if any)and send 01 sheet of state budget remittance paper to the Ministry of Finance. Enterprises shall be granted, re-granted, adjusted or extended eligibility certificate for the business only after they have remitted fees into state budget.”

11. To amend Article 29 as follows:

“Article 29. Transitional provisions

Enterprises shall, as prescribed at Clause 16 Article 1 of Decree No. 175/2013/ND-CP, be the business of prize-winning electronic game in permitted to continue accordance with the law in each period until they replace new machines. If they replace new machines, it must be implemented according to regulations as stipulated under the Decree No. 86/2013/ND-CP, the Decree No. 175/2013/ND-CP and this Circular.”

Article 2. To annul Article 9 and Article 10 of the Circular No. 11/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding some articles of the Decree No. 86/2013/ND-CP of July 29, 2013, on the business of prize-winning electronic games for foreigners.

Article 3.Implemetation provisions

1. This Circular takes effect on July 17, 2017.

2. In the course of implementation, any arising problems should be reported to the Ministry of Finance for consideration and settlement.

For the Minister of Finance

Deputy Minister

Tran Van Hieu