Accordingly, lotteries companies shall be responsible to withhold PIT from income payable to agents with provisional percentage to be collected on monthly income payable to the agent is 0% if the monthly income of the agent is up to VND4 million and 5% if the monthly income of the agent is above VND4 million. An agent's income in accordance with the above tariff means the agent's income without deductions for dependants, or for compulsory insurance premiums.

Any individual winning a lottery with a prize valued at above VND10 million on one lottery ticket shall be a personal income taxpayer and the taxable income from lottery winnings shall be that part of the prize on each lottery ticket which exceeds VND10 million as receivable by the winner.

Lotteries companies shall be responsible to issue certificates of tax withheld on request from their agents and to withhold PIT on behalf of any individual with a winning ticket valued at above VND10 million.

This Circular shall be of full force and effective from 23 April 2009, and shall apply to income of lotteries' agents as from 1 January 2009.