Regulatory Alerts2026-08-14
Added
Circular 38/TT-NHNN on Foreign Exchange Management for Foreign Investment Activities in Vietnam
This Circular regulates foreign exchange management for foreign investment activities in Vietnam, including the opening and use of investment capital accounts, capital contributions, profit repatriation, and capital transfers. It applies to foreign-invested enterprises, foreign investors, members of the International Financial Center, and other specified entities, while excluding public companies listed on stock exchanges and certain securities market transactions. The document establishes principles for capital contributions, procedures for pre-investment preparation fund transfers, and rules for opening, using, and closing investment capital accounts at permitted banks.
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