Pursuant to the Government's Decree No.24/2000/ND-CP of July 31, 2000, detailing the implementation of the Law on Foreign Investment in Vietnam; Decree No. 27/2003/ND-CP of March 19, 2003, amending and supplementing a number of articles of Decree No. 24/2000/ND-CP;

Pursuant to the Government's Decree No. 164/2003/ND-CP of December 22, 2003, detailing the implementation of the Enterprise Income Tax Law and Decree No. 152/2004/ND-CP of August 6, 2004, amending and supplementing a number of articles of Decree No. 164/2003/ND-CP; Decree No. 149/2003/ND-CP of December 4, 2003, detailing the implementation of the Special Consumption Tax Law and the Law Amending and Supplementing a Number of Articles of the Special Consumption Tax Law; Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the Law on Value Added Tax and the Law Amending and Supplementing a Number of Articles of the Law on Value Added Tax, and Decree No. 148/2004/ND-CP of July 23, 2004, amending and supplementing a number of articles of Decree No. 158/2003/ND-CP;

Pursuant to the Government's Decree No. 129/2004/ND-CP of May 31, 2004, detailing and guiding the implementation of a number of articles of the Law on Accounting applicable to business activities;

Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;

Pursuant to the Prime Minister's Decision No. 32/2003/QD-TTg of February 27, 2003, promulgating the Regulation on electronic prize-games for foreigners;

Under the Prime Minister's direction in the Government Office's Official Letter No. 5852/VPCP-QHQT of October 27, 2004, on the promulgation of the Financial Management Regulation applicable to prize-game business activities;

At the proposal of the director of the External Finance Department,