Circular No. 37/2026/TT-NHNN amending retention periods for banking records and documents

No.: /2026/TT-NHNNHanoi, [Day] [Month] 2026 CIRCULAR AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF CIRCULAR NO. 04/2025/TT-NHNN DATED MAY 15, 2025 OF THE STATE BANK OF VIETNAM STIPULATING THE RETENTION PERIOD FOR RECORDS AND DOCUMENTS IN THE BANKING SECTOR

Pursuant to the Law on Archives No. 33/2024/QH15; Pursuant to the Law on the State Bank of Vietnam No. 46/2010/QH12; Pursuant to the Law on Credit Institutions No. 32/2024/QH15, amended and supplemented by Law No. 96/2025/QH15; Pursuant to Decree No. 26/2025/ND-CP of the Government stipulating the functions, tasks, powers, and organizational structure of the State Bank of Vietnam, amended and supplemented by Decree No. 198/2026/ND-CP of the Government; At the proposal of the Chief of the Office of the State Bank of Vietnam; The Governor of the State Bank of Vietnam promulgates this Circular amending and supplementing a number of articles of Circular No. 04/2025/TT-NHNN dated May 15, 2025 of the State Bank stipulating the retention period for records and documents in the banking sector.

Article 1. Amending and supplementing a number of points of Clause 1, Article 10 of Circular No. 04/2025/TT-NHNN

“c) In case a credit institution, foreign bank branch, or payment intermediary service provider is dissolved, bankrupt, or ceases operation, records and documents related to the opening and use of payment accounts, e-wallets, and information, records, documents, and reports as prescribed by law on anti-money laundering must be transferred to the State Bank in the form of electronic records, documents, and data.

Credit institutions, foreign bank branches, and payment intermediary service providers are responsible for completing the transfer before the expiration of their operating period according to their License or before the State Bank's decision on license revocation takes effect.

2 The retention period for the aforementioned records, documents, and data at the State Bank is a minimum of 5 years from the time the State Bank receives the transfer from the credit institution, foreign bank branch, or payment intermediary service provider.

d) The provision of information specified in point c of this clause to state agencies and other organizations must ensure compliance with laws on information confidentiality and personal data protection.”.

Article 2. Amending and supplementing a number of contents of the Appendix issued together with Circular No. 04/2025/TT-NHNN

1. Amending and supplementing serial number 62 and supplementing serial number 62.a "Customer account transaction records" after serial number 62, Section III - Group of records and documents in the payment sector issued together with Circular No. 04/2025/TT-NHNN with the content specified in Appendix I issued together with this Circular.
2. Replacing the content from serial number 255 to serial number 265 in Section XI - Group of records and documents in the anti-money laundering sector issued together with Circular No. 04/2025/TT-NHNN with the content specified in Appendix II issued together with this Circular.

Article 3. Effectiveness

This Circular takes effect from [Day] July 2026.

Article 4. Implementation Organization

Heads of units under the State Bank of Vietnam, credit institutions, foreign bank branches, Deposit Insurance of Vietnam, payment intermediary service providers, credit information organizations, and other related organizations and individuals are responsible for implementing this Circular./.

• As Article 4;
• SBV Board of Management;
• Government Office;
• Ministry of Justice (for verification);
• Official Gazette;
• Government Information and Communication Department;
• SBV's electronic information portal;
• Save: Office, PC, VP4 (3b).

APPENDIX I (Issued together with Circular No. /2026/TT-NHNN dated [Day] July 2026 of the Governor of the State Bank of Vietnam amending and supplementing a number of articles of Circular No. 04/2025/TT-NHNN stipulating the retention period for records and documents in the banking sector)

1. LIST OF RECORDS AND DOCUMENTS WITH RETENTION PERIODS III. RECORDS AND DOCUMENTS IN THE PAYMENT SECTOR

62 Records of opening and closing payment accounts, e-wallets for customers 10 years

• Includes paper records, documents and electronic data.
• Retention period calculated from the year the payment account, e-wallet is closed

62.a Customer payment account, e-wallet transaction records (Transaction vouchers, payment orders, revenue and expenditure vouchers) 10 years

• Includes paper records, documents and electronic data;
• Retention period calculated from the end date of the annual accounting period.

2 APPENDIX II (Issued together with Circular No. /2026/TT-NHNN dated [Day] July 2026 of the Governor of the State Bank of Vietnam amending and supplementing a number of articles of Circular No. 04/2025/TT-NHNN stipulating the retention period for records and documents in the banking sector)

1. LIST OF RECORDS AND DOCUMENTS WITH RETENTION PERIODS XI. RECORDS AND DOCUMENTS IN THE ANTI-MONEY LAUNDERING SECTOR

Records, reports of suspicious transactions regarding anti-money laundering; anti-terrorist financing and anti-proliferation financing of weapons of mass destruction analyzed, transferred, and stored by the SBV. 10 years

256 257 Records, documents for designing information technology systems for anti-money laundering. 10 years From the year the system ceases operation/is completely replaced

Procedures, techniques for preserving electronic data related to anti-money laundering. 10 years From the year it expires

Reports on money laundering, terrorist financing, proliferation financing of weapons of mass destruction risk assessment. 10 years

Internal control and audit reports on anti-money laundering, terrorist financing, proliferation financing of weapons of mass destruction. 10 years

Internal regulations on anti-money laundering, terrorist financing, proliferation financing of weapons of mass destruction. 10 years From the year it expires

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1. LIST OF RECORDS AND DOCUMENTS WITH RETENTION PERIODS

Customer identification information, records, documents, customer transactions. 05 years From the year the transaction ends/account is closed/business relationship is terminated

Analysis and assessment results by the reporting entity regarding customers and transactions for anti-money laundering purposes. 05 years From the year the transaction ends/account is closed/business relationship is terminated

Other information, records, documents related to customers, transactions. 05 years From the year the transaction ends/account is closed/business relationship is terminated

Reports on large value transactions that must be reported, reports on suspicious transactions, reports on electronic fund transfers, and accompanying information, records, documents for reported transactions at the reporting entity. 05 years From the year the transaction ends/account is closed/business relationship is terminated

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