Regulatory Alerts2025-09-03 | 3746/QĐ-BTCAdded · Updated
Decision 3746/QD-BTC on Publishing the Catalog of Periodic Reporting Regimes Amended by Circular 88/2025/TT-BTC
The Ministry of Finance issued Decision 3746/QD-BTC to publish the amended catalog of periodic reporting regimes in the securities sector under Circular 88/2025/TT-BTC. This decision updates reporting requirements for fund management companies, securities firms, and foreign fund branches, specifying frequencies, formats, and responsible entities. It mandates electronic submissions for most reports and aligns financial safety and operational reporting with recent regulatory amendments.
Appendix I CATALOG OF PERIODIC REPORTING REGIMES AMENDED AND SUPPLEMENTED IN THE SECURITIES SECTOR UNDER THE STATE MANAGEMENT FUNCTIONS OF THE MINISTRY OF FINANCE (Accompanying Decision No. /QD-BTC dated month year 2025 of the Ministry of Finance)
| STT | Name of Reporting Regime | Legal Document Regulating the Reporting Regime |
|---|---|---|
| (1) | (2) | (3) |
| 1 | Report on the operation of the fund management company | - Circular No. 99/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the operation of securities investment fund management companies; |
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. | | 2 | Report on the portfolio management activities of the fund management company | - Circular No. 99/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the operation of securities investment fund management companies;
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. | | 3 | Report on the risk management activities of the fund management company | - Circular No. 99/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the operation of securities investment fund management companies;
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. | | 4 | Report on the internal audit results of the fund management company | - Circular No. 99/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the operation of securities investment fund management companies;
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. | | 5 | Internal control report of the fund management company | - Circular No. 99/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the operation of securities investment fund management companies;
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. |
2
| STT | Name of Reporting Regime | Legal Document Regulating the Reporting Regime |
|---|---|---|
| 6 | Financial report of the fund management company | - Circular No. 99/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the operation of securities investment fund management companies; |
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. | | 7 | Summary report on the results of inspection and supervision of authorized activities of the fund management company | - Circular No. 99/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the operation of securities investment fund management companies;
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. | | 8 | Financial safety ratio report of the securities business organization | - Circular No. 91/2020/TT-BTC dated November 13, 2020 of the Minister of Finance regulating financial safety indicators and handling measures for securities business organizations that do not meet financial safety indicators;
- Circular No. 97/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the activities of representative offices, branches of securities companies, and foreign fund management companies in Vietnam;
- Circular No. 121/2020/TT-BTC dated December 31, 2020 of the Minister of Finance regulating the activities of securities companies;
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam;
- Circular No. 102/2025/TT-BTC dated October 29, 2025 of the Minister of Finance amending and supplementing some articles of Circular No. 91/2020/TT-BTC regulating financial safety indicators and handling measures for securities business organizations that do not meet financial safety indicators. | | 9 | Report on the operation status of securities companies, branches of securities companies, and foreign fund management companies in Vietnam | - Circular No. 121/2020/TT-BTC dated December 31, 2020 of the Minister of Finance regulating the activities of securities companies;
- Circular No. 97/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the activities of representative offices, branches of securities companies, and foreign fund management companies in Vietnam;
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. |
3
| STT | Name of Reporting Regime | Legal Document Regulating the Reporting Regime |
|---|---|---|
| 10 | Financial report of branches of securities companies and foreign fund management companies in Vietnam | - Circular No. 97/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the activities of representative offices, branches of securities companies, and foreign fund management companies in Vietnam; |
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. | | 11 | Report on the portfolio management status of branches of foreign fund management companies in Vietnam | - Circular No. 97/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the activities of representative offices, branches of securities companies, and foreign fund management companies in Vietnam;
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. | | 12 | Financial report of investment funds established abroad, currently investing in Vietnam, prepared according to the regulations of the country of origin | - Circular No. 97/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the activities of representative offices, branches of securities companies, and foreign fund management companies in Vietnam;
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. | | 13 | Report on the activities of representative offices of securities companies and foreign fund management companies in Vietnam | - Circular No. 97/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the activities of representative offices, branches of securities companies, and foreign fund management companies in Vietnam;
- Circular No. 43/2023/TT-BTC dated June 27, 2023 of the Minister of Finance amending and supplementing some articles of Circulars having provisions related to the submission, presentation, and declaration of information on household registration books, temporary residence books, or documents requiring confirmation by the local authority of residence when implementing policies or administrative procedures under the state management of the Ministry of Finance;
- Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Minister of Finance amending and supplementing some articles of Circulars regulating reporting regimes applicable to securities investment fund management companies, representative offices, branches of securities companies, and foreign fund management companies in Vietnam. |
| Legal Document Amending/Supplementing Reporting Regime | 03 months | 06 months | 09 months | 01 year | Other | Electronic Report | Paper Report | Circular of the Ministry of Finance | Legal Document Regulating Reporting Regime | Decision Number Published Amending/Supplementing Reporting Regime | STT | Name of Reporting Regime | Frequency and Time of Reporting | Form | Reporting Entity | Receiving Entity |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 1 | Report on the operation of the fund management company | x | Monthly | x | Circular No. 88/2025/TT-BTC | Fund management company | Ministry of Finance (SSC) | Circular No. 99/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 | ||||||
| 2 | Report on portfolio management activities of the fund management company | Monthly | x | Circular No. 88/2025/TT-BTC | Fund management company | Ministry of Finance (SSC) | Circular No. 99/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 | ||||||||
| 3 | Report on risk management activities of the fund management company | x | x | Circular No. 88/2025/TT-BTC | Fund management company | Ministry of Finance (SSC) | Circular No. 99/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 |
Appendix II DETAILED CATALOG OF PERIODIC REPORTING REGIMES AMENDED AND SUPPLEMENTED IN THE SECURITIES SECTOR UNDER THE STATE MANAGEMENT FUNCTIONS OF THE MINISTRY OF FINANCE (Accompanying Decision No. /QD-BTC dated month year 2025 of the Ministry of Finance)
Reports submitted by individuals and organizations to the Ministry of Finance
| Legal Document Amending/Supplementing Reporting Regime | 03 months | 06 months | 09 months | 01 year | Other | Electronic Report | Paper Report | Circular of the Ministry of Finance | Legal Document Regulating Reporting Regime | Decision Number Published Amending/Supplementing Reporting Regime | STT | Name of Reporting Regime | Frequency and Time of Reporting | Form | Reporting Entity | Receiving Entity |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 4 | Report on internal audit results of the fund management company | x | x | x | Circular No. 88/2025/TT-BTC | Fund management company | Ministry of Finance (SSC) | Circular No. 99/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 | |||||||
| 5 | Internal control report of the fund management company | x | x | x | Circular No. 88/2025/TT-BTC | Fund management company | Ministry of Finance (SSC) | Circular No. 99/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 | |||||||
| 6 | Financial report of the fund management company | x | Circular No. 88/2025/TT-BTC | Fund management company | Ministry of Finance (SSC) | Circular No. 99/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 | |||||||||
| 7 | Summary report on inspection and supervision results of authorized activities of the fund management company | Monthly | x | Circular No. 88/2025/TT-BTC | Fund management company | Ministry of Finance (SSC) | Circular No. 99/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 |
2
| Legal Document Amending/Supplementing Reporting Regime | 03 months | 06 months | 09 months | 01 year | Other | Electronic Report | Paper Report | Circular of the Ministry of Finance | Legal Document Regulating Reporting Regime | Decision Number Published Amending/Supplementing Reporting Regime | STT | Name of Reporting Regime | Frequency and Time of Reporting | Form | Reporting Entity | Receiving Entity |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 8 | Financial safety ratio report of securities business organizations | x | x | Monthly | x | Circular No. 88/2025/TT-BTC; Circular No. 102/2025/TT-BTC. | Securities companies, fund management companies, branches of securities companies, foreign fund management companies in Vietnam | Ministry of Finance (SSC) | Circular No. 91/2020/TT-BTC; Circular No. 97/2020/TT-BTC; Circular No. 121/2020/TT-BTC; Circular No. 88/2025/TT-BTC; Circular No. 102/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 | ||||||
| 9 | Report on operation status of securities companies, branches of securities companies, and foreign fund management companies in Vietnam | Monthly | x | Circular No. 88/2025/TT-BTC | Securities companies, Branches of securities companies, Foreign fund management companies in Vietnam | Ministry of Finance (SSC) | Circular No. 121/2020/TT-BTC; Circular No. 97/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 |
3
| Legal Document Amending/Supplementing Reporting Regime | 03 months | 06 months | 09 months | 01 year | Other | Electronic Report | Paper Report | Circular of the Ministry of Finance | Legal Document Regulating Reporting Regime | Decision Number Published Amending/Supplementing Reporting Regime | STT | Name of Reporting Regime | Frequency and Time of Reporting | Form | Reporting Entity | Receiving Entity |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 10 | Financial report of branches of securities companies and foreign fund management companies in Vietnam | x | Circular No. 88/2025/TT-BTC | Branches of securities companies, Foreign fund management companies in Vietnam | Ministry of Finance (SSC) | Circular No. 97/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 | |||||||||
| 11 | Report on portfolio management status of branches of foreign fund management companies in Vietnam | Monthly | x | Circular No. 88/2025/TT-BTC | Branches of foreign fund management companies in Vietnam | Ministry of Finance (SSC) | Circular No. 97/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 | ||||||||
| 12 | Financial report of investment funds established abroad, currently investing in Vietnam, prepared according to the regulations of the country of origin | x | x | x | Circular No. 88/2025/TT-BTC | Branches of foreign fund management companies in Vietnam | Ministry of Finance (SSC) | Circular No. 97/2020/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 |
4
| Legal Document Amending/Supplementing Reporting Regime | 03 months | 06 months | 09 months | 01 year | Other | Electronic Report | Paper Report | Circular of the Ministry of Finance | Legal Document Regulating Reporting Regime | Decision Number Published Amending/Supplementing Reporting Regime | STT | Name of Reporting Regime | Frequency and Time of Reporting | Form | Reporting Entity | Receiving Entity |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 13 | Report on activities of representative offices of securities companies and foreign fund management companies in Vietnam | x | Circular No. 88/2025/TT-BTC | Representative offices of securities companies, Foreign fund management companies in Vietnam | Ministry of Finance (SSC) | Circular No. 97/2020/TT-BTC; Circular No. 43/2023/TT-BTC; Circular No. 88/2025/TT-BTC. | 2610/QD-BTC dated 29/7/2025 |
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