stop-check Income from prizes won with the value above VND 10 million, prize winners shall pay 10% PIT

Circular No. 164/2009/TT-BTCstatus1 dated August 13, 2009, of the Ministry of Finance providing guidance on personal income tax on prize winners in games at prize-game venues
Posted: 3/11/2010 10:27:00 AM | Latest updated: 16/10/2013 10:53:16 AM (GMT+7) | LuatVietnam: 2311

This Circular guides the determination of taxed income, and tax registration, withholding, declaration, payment and finalization for income from prizes in the following forms of game at prize-game venues: games between gamesters and gaming machines with attendants: games between gamesters themselves with attendants collecting the casino fee; games in which one or more gamesters play with automatic gaming machines without attendants; games in which prizes are won from jackpots or periodical prizes for lucky gamesters; and other forms of game at prize-game venues.

This Circular applies to prize winners in games at prize-game venues of lawfully licensed business organizations; Business organizations licensed to deal in prize-game venues in accordance with law.

This Circular takes effect 45 days from the date of its signing. To annul the guidance on determination of taxed income of prize winners at prize-game venues under Point 6.1, Clause 6. Section II, Part B of the Finance Ministry's Circular No. 84/2008/TT-BTCstatus1 of September 30, 2008.

Effective notes
Instructions on the personal income tax at the end of this Circular will be expired on October 1, 2013, see the new rules in Circular No. 111/2013/TT-BTCstatus2 dated August 15, 2013 .
Ms. Phuong Thao (
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Effective Date 26-Sep-2009
ExpiredDate 1-Oct-2013

follow 111/2013/TT-BTC status2 - Guidelines on PIT declaration and payment (applicable from October 1st, 2013)

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