Quyết định 84/2007/QĐ-BTC về Quy chế quản lý tài chính đối với hoạt động kinh doanh trò chơi có thưởng do Bộ trưởng Bộ Tài chính ban hành
Số hiệu: | 84/2007/QĐ-BTC | Loại văn bản: | Quyết định |
Nơi ban hành: | Bộ Tài chính | Người ký: | Trần Xuân Hà |
Ngày ban hành: | 17/10/2007 | Ngày hiệu lực: | 16/11/2007 |
Ngày công báo: | 01/11/2007 | Số công báo: | Từ số 752 đến số 753 |
Lĩnh vực: | Doanh nghiệp, Kế toán - Kiểm toán | Tình trạng: | Còn hiệu lực |
TÓM TẮT VĂN BẢN
Văn bản tiếng việt
Văn bản tiếng anh
Nơi nhận: |
KT. BỘ TRƯỞNG |
DANH SÁCH MÁY TRÒ CHƠI ĐIỆN TỬ CÓ THƯỞNG
(Ban hành kèm theo Quyết định số 84 /2007/QĐ-BTC ngày 17 tháng 10 năm 2007 của Bộ trưởng Bộ Tài chính)
TT
|
Chủng loại máy |
Tỷ lệ máy được phép kinh doanh/tổng số máy tối đa được phép kinh doanh |
Số lượng người chơi |
1 |
Máy giật xèng: - Aruze; Aristocrat - WMS; IGT, Weike |
≤100% |
Được thiết kế để đáp ứng chỉ cho một (01) người chơi. |
2 |
Máy Roulette (tự động hoàn toàn) |
≤3% |
Được thiết kế để đáp ứng cho nhiều người có thể chơi cùng một lúc. |
3 |
Máy Baccarat điện tử (tự động hoàn toàn) |
≤3% |
Được thiết kế để đáp ứng cho nhiều người có thể chơi cùng một lúc. |
4 |
Máy Blackjack điện tử (tự động hoàn toàn) |
≤3% |
Được thiết kế để đáp ứng cho nhiều người có thể chơi cùng một lúc. |
5 |
Máy Sicbo hay Tài Sỉu (tự động hoàn toàn) |
≤3% |
Được thiết kế để đáp ứng cho nhiều người có thể chơi cùng một lúc. |
6 |
Máy Đua ngựa và máy đánh mạt chược (tự động hoàn toàn) |
≤3% |
Được thiết kế để đáp ứng cho nhiều người có thể chơi cùng một lúc. |
Các chủng loại máy nêu trên phải bảo đảm phù hợp với quy định tại Điều 2 Quy chế quản lý tài chính đối với hoạt động kinh doanh trò chơi có thưởng ban hành kèm theo Quyết định số 91/2005/QĐ-BTC ngày 8/12/2005 của Bộ trưởng Bộ Tài chính.
THE MINISTER OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM
|
No. 84/2007/QD-BTC |
Hanoi, October 17, 2007 |
DECISION
PROMULGATING THE REGULATION ON FINANCIAL MANAGEMENT OF PRIZE GAME BUSINESS
THE MINISTER OF FINANCE
Pursuant to the Governments Decree No. 108/2006/ND-CP of September 22, 2006. detailing and guiding the implementation of a number of articles of the Investment Law;
Pursuant to the Governments Decree No. 24/2007/ND-CP of February 14, 2007. detailing the implementation of the Law on Enterprise Income Tax: Decree No. 149/2003/ND-CP of December 4, 2003, detailing the implementation of the Law on Special Consumption Tax and the Law Amending and Supplementing a Number of Articles of the Law on Special Consumption Tax; Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the Law on Value Added Tax and the Law Amending and Supplementing a Number of Articles of the Law on Value Added Tax and Decree No. 148/2004/ND-CP of July23, 2004, amending and supplementing a number of articles of Decree No. 158/2003/ND-CP;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister s Decision No. 32/2003/QD-TTg of February 27, 2003, promulgating the Regulation on electronic prize game business for foreigners;
At the proposal of the director of the External Finance Department,
DECIDES:
Article 1. To amend and supplement a number of articles of the Regulation on financial management of prize game business, promulgated together with the Finance Ministers Decision No. 91/2005/QD-BTC of December 8, 2005, as follows:
1. To amend and supplement Article 6 as follows:
Article 6. Accounting applicable to prize game business establishments
Business establishments permitted to conduct prize game business activities shall account turnovers, expenses and incomes of prize game business separately.
2. To amend and supplement Article 8 as follows:
1. Prize game business establishments shall pay value added tax, special consumption tax, enterprise income tax and other taxes in accordance with current regulations.
2. Prize game business establishments which pay taxes under specific decisions of the Finance Minister shall comply with the mode of payment specified in those decisions.
3. To amend Article 15 as follows:
Article 15.- Conditions for conducting prize game business
A business establishment may procure gaming machines and conduct prize game business only when it fully meets the following conditions:
a/ Having been granted an investment license, investment certificate or prize game business registration certificate by a competent agency;
b/ Having completed principal investment items specified in its investment license, investment certificate or business registration certificate, and facilities of its prize game entertainment center;
c/ Having elaborated prize game rules which specify sizes and types of gaming machines, gaming machine control systems, modes of organizing each game, prize percentages and modes, invoices, vouchers, specimens and the value of token money and token money boxes.
4. To amend Article 16 as follows:
Article 16.- Quantity and types of gaming machines and operation conditions
1. For electronic prize game business establishments
a/ Regarding the quantity of machines: The number of machines must not exceed:
- 100 machines, for tourist accommodation establishments of 5-star or higher grades
- 75 machines, for 4-star tourist accommodation establishments
- 50 machines, for 3-star tourist accommodation establishments.
b/ Regarding types of machines: Establishments may import and operate machines of the types specified in Appendix 1 to this Decision.
2. Operation conditions
a/ Each machine must have a complete dossier supplied by the manufacturer, certifying its name, type and technical specifications (operation principles, playing modes and prize percentage).
b/ Gaming machines must have their quality, software and other properties accredited by the manufacturer or an independent organization functioned to accredit gaming machines.
3. For other prize-game business activities establishments
The quantity and types of gaming machines (including electronic gaming machines and other gaming machines) must comply with the investment license, business certificate or business registration certificate.
5. To amend and supplement Article 17 as follows:
Article 17.- On the import of machines and commencement of business activities
1. After having satisfied the conditions specified in Article 15 of this Regulation, business establishments may import gaming machines of proper types in proper quantity as specified in Article 16 of this Regulation.
2. The import of gaming machines complies with current import regulations.
6. To amend and supplement Article 19 as follows:
1. Violating current legal provisions on tax and finance;
2. Violating the provisions on the quantity and type of machines;
3. Violating other provisions of this Regulation.
7. To amend and supplement Clause 2, Article 20 as follows:
To terminate the operation of prize game business establishments which repeat their violations and withdraw their investment licenses or business registration certificates.
Article 2. This Decision takes effect 15days after its publication in CONG BAO. Particularly, the provisions of Clause 2, Article 1 of this Decision shall be applied from January 1, 2008. Heads of units under the Finance Ministry and directors of provincial/municipal Finance Services and Tax Departments shall, within the ambit of their functions and powers, implement and organize the implementation of this Decision. Business establishments and representatives of parties to business cooperation contracts that are licensed to conduct prize game business shall implement this Decision.
|
FOR THE MINISTER OF FINANCE |
APPENDIX 1:
LIST OF ELECTRONIC PRIZE-GAME MACHINES
(Promulgated together with the Finance Ministers Decision No. 84/2007/QD-BTC of October 17, 2007)
Ordinal number |
Type of machine |
Proportion of machines permitted to be used for business to the maximum number of machines permitted to be used for business |
Number of players |
1 |
Slot machines: - Aruze; aristocrat - WMS; IGT; Weike |
≤ 100% |
Designed for only one (01) player |
2 |
Roulette machines (completely automatic) |
≤ 3% |
Designed for multiple players |
3 |
Electronic baccarat machines (completely automatic) |
≤ 3% |
Designed for multiple players |
4 |
Electronic blackjack machines (completely automatic) |
≤ 3% |
Designed for multiple players |
5 |
Sicbo or dice-gaming machines (completely automatic) |
≤ 3% |
Designed for multiple players |
6 |
Horse-racing or mahjong machines (completely automatic) |
≤ 3% |
Designed for multiple players |
The above machines must conform with the provisions of Article 2 of the Regulation on financial management of prize game business promulgated together with the Finance Ministers Decision No. 91/2005/QD-BTC of December 8, 2005.