Guidelines on Tax Management for Enterprises Operating Casinos

15:30, 11/07/2024

On December 29, 2017, the Ministry of Finance issued Circular 146/2017/TT-BTC providing guidance on the management and supervision of tax collection for casino business activities.

According to the regulations in Circular 2017, the tax management for casino businesses is carried out as follows:

- Casino businesses must set up a location within the Casino Business Establishment with the necessary means and equipment as stipulated in Clause 1 Article 40 of Decree 03/2017/ND-CP.- The installation of electronic devices and the camera system in the Casino Business Establishment and the storage of images monitored via electronic devices and the camera system shall comply with the provisions of Decree 03/2017/ND-CP.- The tax management authority directly supervises the Casino Business Establishment or supervises via electronic devices and the camera system.

Based on the principles of applying risk management in tax management, the Head of the Tax Department decides on direct management and supervision or via electronic devices and the camera system at casino businesses.

Refer to the tax declaration at Circular 146/2017/TT-BTC effective from February 12, 2018.

- Thanh Lam -

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