CIRCULAr No. 18/1999/TT-BTC of February 6, 1999 guiding the method of calculating surtax amounts to be paid by lottery companies for the reason that their payable value added tax amounts are smaller than the previously paid turnover tax amounts

In addition to the State budget remittances under the Law on Value Added Tax and the Law on Enterprise Income Tax and other taxes and remittances according to the current regulations of the State, the lottery companies shall also have to remit a part of their after-tax income into the State budget for the reason that their payable value added tax amounts are smaller than the previously paid turnover tax amounts, and the lottery ticket prices have not yet been readjusted.- (Summary)