This is a noteworthy new point mentioned in Circular 146/2017/TT-BTC, aiming to provide guidance on the management and supervision of tax collection for casino business activities.
Circular 146 clearly states that casino enterprises must arrange specialized bags (boxes) to contain cash, token money, and must seal the bags at the following times:
- Before being taken out of the vault;- Immediately after being taken out from prize-winning electronic gaming machines, prize-winning gaming tables.
Additionally, the unsealing of bags and the inventorying, calculating of transactions at the cashier counter, cash vault counting area, and token money counting must be recorded into the following two forms:
- Bag Opening Record: Appendix 02;- Cash and Token Money Counting Record: Appendix 03.
(The above-mentioned appendices are issued together with Circular 146)
See more regulations in Circular 146/2017/TT-BTC effective from February 12, 2018.
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