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Circular No. 39/2022/TT-BTC stipulates the appraisal fee for the grant and extension of business certificates at 150 million VND (6,428 USD), while that for the re-grant and adjustment stands at 5 million VND.
After the appraisal, the finance ministry will inform enterprises about the payment, according to the document.
The businesses are allowed to suspend the use of conventional currencies for management requirements, but they have to inform finance departments and tax agencies at least five days earlier through documents.
The resumption of the use of the currencies must also be reported to these agencies.
The enterprises need to keep a close watch on the currencies, including their format, quantity and type, among others.
According to Decree No. 121/2021/ND-CP, which took effect on February 12, 2022, an enterprise doing the business is allowed to organise prize electronic games at only one site licensed by authorised State agencies.
The players permitted at those sites are foreigners and Vietnamese people who reside abroad and legally enter Vietnam by using passports or international travel documents granted by foreign authorised agencies, and still have valid visas.
All of them must have full capacity for civil conduct in accordance with Vietnamese law and voluntarily comply with the games’ rules and regulations in this decree.
To play the games, they must bring along the papers proving that they belong to the permitted group; comply with the games’ rules and the regulations of the game organising enterprises; fulfil their tax obligations as stipulated by law; and seriously adhere to relevant legal regulations.
Besides, the players are not allowed to use results of prize games to directly make a bet with one another, or harm the security, order, and safety at gaming sites./.
