Summary of Casino Enterprise Revenue to be Retained for at Least 10 Years

This is one of the prominent contents of Circular 146/2017/TT-BTC guiding the management and supervision of tax collection for casino business activities.

the types of slips and reports regarding cash management and casino enterprise tokens must be preserved for at least 10 years, including:

- Composite revenue slip;- Safe/bag opening report;- Cash counting report, token counting report.

Additionally, the composite revenue slip of the casino enterprise must be prepared on computer software and periodically, on a monthly basis, the data information of the composite revenue slip must be transferred to the tax authority along with the time to submit the special consumption tax declaration dossier.

See more details in Circular 146/2017/TT-BTC effective from February 12, 2018.

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