Play at casino: Income proving is a requirement

In order to be allowed to play at the pilot casino business points for Vietnamese players, Vietnamese players need to prove that they have sufficient financial capacity to play.

Accordingly, the players must provide one of the following types of records to demonstrate their sufficient financial capacity:

1. As for proof of taxable income of level 3 or higher as stipulated in the Law on Personal Income Tax, the player must provide a certified copy of personal income tax declaration which has been finalized by the tax authority or certification of the fulfillment of tax obligations by tax authority proving that his/her taxable income is from level 3 or higher as prescribed in the Law on Personal Income Tax within one (01) year before playing at the casino.

2. As for proof of regular income of VND 10 million/month or more:

a) A certified copy certifying monthly income, monthly wage sheet or salary payment decision of the institution where the player is working within the last three (03) months prior to the date of playing at the casino;

b) A certified copy of valid house lease contract or lease of property of the player according to the laws;

c) A certified copy of the bank savings account or statement of the bank's deposit account of the player with a term of one (01) year or more and a monthly interest of VND 10 million or more;

d) Other documents proving that the player earns at least VND 10 million/month or more; or

e) To simultaneously provide the above-said dossiers to prove that the total regular incomes of VND 10 million/month or more.

The above contents are prescribed in Circular No. 102/2017/TT-BTC of the Ministry of Finance guiding a number of articles of Decree No. 03/2017/ND-CP of the Government dated 16 January 2017 on casino business (“Circular 102”). In addition to regulations on financial capacity, the Circular 102 further details some of the regulations applicable to casino business. Circular 102 will officially come into force on 01 December 2017.