Regulatory Alerts2025-05-05 | 19/2025/TT-BTCAdded · Updated
Circular 19/2025/TT-BTC on Public Company Registration, Cancellation of Public Company Status, and Audit Reports on Contributed Charter Capital
This Circular establishes procedures for public company registration, including a 90-day submission window after meeting capital and shareholder conditions, and mandates audited reports on contributed charter capital covering a minimum 10-year period. It details the documentation required for registration and for companies formed through mergers, splits, or consolidations. The document outlines the process for cancelling public company status when conditions are no longer met, requiring notification within 15 days and cancellation after one year of non-compliance, or immediate cancellation for mergers, splits, or failure to publish audited financial statements for two consecutive years.
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