2026-06-12 | 1509/QĐ-BTC

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Decision No. 1509/QD-BTC on Continuing the Effectiveness of Detailed Regulations for Decree 153/2020/ND-CP

The Ministry of Finance continues the effectiveness of Circular No. 30/2023/TT-BTC and specific provisions of Circular No. 76/2024/TT-BTC regarding private corporate bond offerings and information disclosure. This continuation applies from the effective date of Decree No. 200/2026/NĐ-CP on private corporate bond offerings and international bond sales. The decision mandates that any conflicting provisions be resolved by applying the legal document with higher legal force.

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MINISTRY OF FINANCE

NUMBER: 1509/QD-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Hanoi, June 12, 2026

DECISION

On continuing the effectiveness of documents detailing regulations and specific measures for organizing and guiding the implementation of Decree No. 153/2020/ND-CP, as amended and supplemented by Decree No. 65/2022/NĐ-CP and Decree No. 08/2023/NĐ-CP


MINISTER OF FINANCE

Pursuant to the Law on Promulgation of Normative Legal Documents No. 64/2025/QH15, as amended and supplemented by Law No. 87/2025/QH15;

Pursuant to the Securities Law No. 54/2019/QH14, as amended and supplemented by Law No. 56/2024/QH15;

Pursuant to Government Decree No. 78/2025/NĐ-CP dated April 01, 2025, detailing certain articles and measures for organizing and guiding the implementation of the Law on Promulgation of Normative Legal Documents, as amended and supplemented by Decree No. 187/2025/NĐ-CP;

Pursuant to Government Decree No. 79/2025/NĐ-CP dated April 01, 2025, on inspection, review, systematization, and handling of normative legal documents;

Pursuant to Government Decree No. 200/2026/NĐ-CP dated June 05, 2026, on offering and trading private corporate bonds in the domestic market and offering bonds to the international market;

Pursuant to Government Decree No. 29/2025/NĐ-CP dated February 24, 2025, defining the functions, tasks, powers, and organizational structure of the Ministry of Finance, as amended and supplemented by Decree No. 166/2025/NĐ-CP;

At the proposal of the Chairman of the State Securities Commission.

DECIDES:

Article 1. From the effective date of Government Decree No. 200/2026/NĐ-CP dated June 05, 2026, on offering and trading private corporate bonds in the domestic market and offering bonds to the international market, the following circulars continue to be effective:

  1. Circular No. 30/2023/TT-BTC dated May 17, 2023, of the Minister of Finance guiding the registration, custody, exercise of rights, transfer of ownership, transaction settlement, and organization of the trading market for private corporate bonds offered in the domestic market.

  2. Circular No. 76/2024/TT-BTC dated November 06, 2024, of the Minister of Finance guiding the information disclosure regime and reporting regime for private corporate bond offerings in the domestic market and corporate bond offerings to the international market, except for provisions related to information disclosure on the results of bond offerings in Clause 1, Article 4, Clause 1, Article 8, Form No. 2.1, and Form No. 2.2 of Appendix No. II attached to Circular No. 76/2024/TT-BTC.

Article 2. The application of Government Decree No. 200/2026/NĐ-CP and the normative legal documents specified in Article 1 of this Decision shall be implemented according to the provisions at Clause 3, Article 58 of the Law on Promulgation of Normative Legal Documents 2025 (In case normative legal documents have different provisions on the same issue, the document with higher legal force shall be applied).

Article 3. This Decision takes effect from the date of signing. Heads of units belonging to the Ministry and relevant agencies are responsible for implementing this Decision.


DISTRIBUTION:

  • Central Secretariat of the Communist Party of Vietnam;

  • Prime Minister, Deputy Prime Ministers;

  • Central Party Committee Office and Party Committees;

  • Office of the General Secretary;

  • National Assembly Office;

  • Office of the President;

  • National Council and Committees of the National Assembly;

  • Ministries and ministerial-level agencies;

  • Government Office;

  • People's Councils and People's Committees of provinces and centrally-run cities;

  • Central agencies of mass organizations;

  • Finance Departments and State Treasury branches of provinces and centrally-run cities;

  • Vietnam Chamber of Commerce and Industry;

  • Department of Document Inspection and Legal Implementation Organization, Ministry of Justice;

  • Official Gazette, Government Electronic Portal (for publication);

  • Ministry of Finance Electronic Portal (for publication);

  • National Legal Portal - Ministry of Justice;

  • Units belonging to the Ministry of Finance;

  • File: VT, UBCK (b).


FOR THE MINISTER HEAD

Nguyen Duc Chi

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