Circular
164/2009/TT-BTC
Circular 164/2009/TT-BTC guiding personal income tax for winners in games at prized recreation venues
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Ministry of Finance
Vietnam's central finance ministry: the state budget, taxation, customs, the state treasury, public debt, state reserves, and accounting and pricing policy. In the 2025 reorganisation it absorbed the former Ministry of Planning and Investment, adding national development planning, public investment and statistics.
Document Type | Document Number | Status | Date Effective | Issuing Body | Official Source URL |
|---|---|---|---|---|---|
Circular | 164/2009/TT-BTC | Partially in effect | 27/09/2009 | Ministry of Finance | https://phapluat.gov.vn/legal-documents/107365 |
Summary
Circular 164/2009/TT-BTC, issued by the Ministry of Finance on 13 August 2009, guides personal income tax on winnings from games at prize-awarding entertainment venues, such as electronic-gaming venues for foreigners. It implements the 2007 Law on Personal Income Tax and Decree 100/2008/ND-CP and applies both to individuals who win at licensed prize games and to the licensed operators of such venues. The Circular covers all game forms at these venues, including play against attended machines, play between individuals with a serving attendant who collects a rake, play against unattended automatic machines, accumulated jackpot prizes, and periodic lucky-customer prizes. The calculation-relevant rules are the tax base and the rate. Taxable income is the portion of a player's winnings in a…