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-BTC of September 30, 2008.