MINISTRY OF FINANCE

No.: 1968/QD-BTC

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, July 22, 2026

DECISION

On the publication of amended and supplementary administrative procedures in the securities sector under the management authority of the Ministry of Finance

MINISTER OF FINANCE

Pursuant to the Securities Law No. 54/2019/QH14 dated November 26, 2019, amended and supplemented by Law No. 56/2024/QH15 dated November 29, 2024 of the National Assembly; 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, amended and supplemented by Government Decree No. 166/2025/NĐ-CP dated June 30, 2025; Pursuant to Government Decree No. 155/2020/NĐ-CP dated December 31, 2020, detailing the implementation of some articles of the Securities Law, amended and supplemented by Government Decree No. 245/2025/NĐ-CP dated September 11, 2025; Pursuant to Government Decree No. 63/2010/NĐ-CP dated June 8, 2010, on administrative procedure control, amended and supplemented by Government Decree No. 48/2013/NĐ-CP dated May 14, 2013, and Government Decree No. 92/2017/NĐ-CP dated August 7, 2017; Pursuant to Circular No. 02/2017/TT-VPCP dated October 31, 2017, of the Minister, Head of the Government Office, guiding on administrative procedure control operations; Pursuant to Circular No. 19/2025/TT-BTC dated May 5, 2025, of the Ministry of Finance, regulating the registration of public companies, cancellation of public company status, and reporting on audited charter capital, amended and supplemented by Circular No. 80/2026/TT-BTC dated June 30, 2026, of the Ministry of Finance;

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

DECIDES:

Article 1. Publish together with this Decision 02 amended and supplementary administrative procedures in the securities sector under the management authority of the Ministry of Finance (details attached in the Appendix).

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Article 2. This Decision takes effect from August 16, 2026. Repeal the content of the published administrative procedures at serial numbers 21 and 22 of Section 2, Part I, issued together with Decision No. 936/QD-BTC dated April 15, 2026, of the Ministry of Finance on the publication of new administrative procedures and amendments and supplements in the securities sector under the management authority of the Ministry of Finance.

Article 3. The Chief of the General Office of the Ministry of Finance, the Chairman of the State Securities Commission, the Director of the Department of Information Technology and Digital Transformation, and the heads of relevant units are responsible for the implementation of this Decision.

For distribution:

• As per Article 3;
• The Minister (for report);
• Deputy Ministers;
• Ministry of Justice (Department of Administrative Procedure Control);
• General Office of the Ministry (Department of Administrative Procedure Reform);
• Electronic Portal of the Ministry of Finance;
• Electronic Portal of the SSC;
• Store: VT, UBCK (25b).

FOR THE MINISTER
DEPUTY MINISTER

Nguyen Duc Chi

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Appendix

AMENDED AND SUPPLEMENTARY ADMINISTRATIVE PROCEDURES IN THE SECURITIES SECTOR UNDER THE MANAGEMENT AUTHORITY OF THE MINISTRY OF FINANCE (Attached to Decision No. 1968/QD-BTC dated July 22, 2026, of the Ministry of Finance)

PART I. LIST OF AMENDED AND SUPPLEMENTARY ADMINISTRATIVE PROCEDURES UNDER THE MANAGEMENT AUTHORITY OF THE MINISTRY OF FINANCE

STT	File Number	Name of Administrative Procedure	Name of Legal Document Regulating the Content of Amendment/Supplement	Sector	Resolving Agency	Number of Decision Previously Published for the Amended/Supplemented Procedure
Central-level Administrative Procedures
1	1.009.796	Registration of Public Company	- Securities Law No. 54/2019/QH14 amended and supplemented by Law No. 56/2024/QH15; <br> - Circular No. 25/2022/TT-BTC; <br> - Circular No. 19/2025/TT-BTC amended and supplemented by Circular No. 80/2026/TT-BTC.	Securities	State Securities Commission	No. 21, Decision No. 936/QD-BTC dated April 15, 2026
2	1.009.797	Cancellation of Public Company Status	- Securities Law No. 54/2019/QH14 amended and supplemented by Law No. 56/2024/QH15; <br> - Circular No. 19/2025/TT-BTC amended and supplemented by Circular No. 80/2026/TT-BTC.	Securities	State Securities Commission	No. 22, Decision No. 936/QD-BTC dated April 15, 2026

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PART II: SPECIFIC CONTENT OF EACH AMENDED AND SUPPLEMENTARY ADMINISTRATIVE PROCEDURE IN THE SECURITIES SECTOR UNDER THE MANAGEMENT AUTHORITY OF THE MINISTRY OF FINANCE

1. Name of Procedure “Registration of Public Company”

1.1. Implementation Procedure:

• Step 1: Joint stock companies meeting the conditions specified at point a, clause 1, Article 32 of the Securities Law No. 54/2019/QH14, as amended and supplemented at point a, clause 11, Article 1 of Law No. 56/2024/QH15, submit dossiers to the State Securities Commission (SSC).
• Step 2: The SSC (One-Stop Shop) receives and checks the dossier catalog. If the catalog is incomplete, the SSC guides the company to supplement the dossier according to regulations.
• Step 3: The SSC reviews the completeness and validity of the dossier. If the content is incomplete or unclear, the SSC requires the company to supplement or provide explanations.
  If, within 60 days from the date the SSC requests supplementation or explanation of the dossier, the company does not complete the dossier, the SSC stops the review of the public company registration application.
• Step 4: In the case where the company provides explanations and supplements the dossier fully as requested and within the 60-day limit from the date the SSC requested explanations or supplementation, the SSC sends a letter confirming the completion of the public company registration to the company, and simultaneously publishes the name, business content, and other relevant information of the public company on the SSC's information disclosure media.

1.2. Method of Implementation: Directly at the One-Stop Shop, sent via postal service, or through the online public service system according to the guiding documents of the Ministry of Finance.

1.3. Components and Number of Dossiers:

1.3.1. For joint stock companies:

a) Application for public company registration according to the model specified in Appendix No. II issued together with Circular No. 19/2025/TT-BTC; b) Company Charter according to the regulations of the Enterprise Law and the draft Charter for the Public Company (PC) according to regulations in case the current Charter of the company does not meet the requirements for PCs; c) Enterprise Registration Certificate or equivalent legal documents in case information on these documents cannot be extracted from the National Database on Enterprise Registration or other National Databases (if any); d) Information disclosure document about the public company according to the model specified in Appendix No. III issued together with Circular No. 19/2025/TT-BTC;

d) The most recent annual financial report of the joint stock company audited by an independent audit organization. In case the company increases its charter capital after the end of the nearest fiscal year, the company must supplement the most recent audited or reviewed financial report (The nearest period is calculated from the start of the next fiscal year to the time of completing the charter capital change);

e) Report on paid-in charter capital up to the time of public company registration according to the regulations at Article 4 of Circular No. 19/2025/TT-BTC and Appendix I of Circular No. 19/2025/TT-BTC, amended and supplemented at Appendix I of Circular No. 80/2026/TT-BTC;

g) Shareholder list according to the model specified in Appendix No. IV issued together with Circular No. 19/2025/TT-BTC; In case of changes, the company is responsible for updating and sending to the SSC.

1.3.2. For public companies formed after division, separation, or merger of enterprises:

1.3.2.1. In the case where the company before division, separation, or merger was not a PC:

The dossier includes the documents specified at points a, b, c, d, g mentioned in item 1.3.1 and the following documents:

a) Report on audited paid-in charter capital by an independent audit organization of the company before the time of division, separation; report on audited paid-in charter capital by an independent audit organization of the companies before the time of merger; report on audited paid-in charter capital by an independent audit organization of the joint stock company formed after division, separation, or merger according to the regulations at Article 4 of Circular No. 19/2025/TT-BTC and Appendix I of Circular No. 19/2025/TT-BTC, amended and supplemented at Appendix I of Circular No. 80/2026/TT-BTC;

b) The most recent annual financial report of the joint stock company formed after division, separation, or merger audited by an independent audit organization. In case at the time of submitting the public company registration dossier, the company does not have the most recent annual financial report because the operating time is less than one fiscal year as prescribed, the most recent audited financial report in the public company registration dossier is replaced by the most recent audited or reviewed financial report together with the most recent audited annual financial report of the companies before division, separation, or merger.

1.3.2.2. In the case where the company before division was a PC:

The dossier includes the documents specified at points a, b, c, d, g mentioned in item 1.3.1 and the following documents:

a) Report on audited paid-in charter capital by an independent audit organization of the joint stock company formed after division, calculated from the time of division to the time of public company registration according to the regulations at Article 4 of Circular No. 19/2025/TT-BTC and Appendix I of Circular No. 19/2025/TT-BTC, amended and supplemented at Appendix I of Circular No. 80/2026/TT-BTC;

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56/2024/QH15:...........;

- Information on charter capital and shareholder structure on the date meeting the conditions specified at point a, clause 1, Article 32 of the Securities Law, as amended and supplemented at point a, clause 11, Article 1 of Law No. 56/2024/QH15:

  + Charter capital:

  + Total equity:

  + Number of shareholders:

  + Shareholder structure: .... shareholders who are not major shareholders, holding the number of voting shares, ownership ratio on charter capital.

- Information on charter capital and shareholder structure up to the time of submitting the nearest public company dossier (if there are changes):

  + Charter capital:

  + Total equity:

  + Number of shareholders:

  + Shareholder structure: .... shareholders who are not major shareholders, holding the number of voting shares, ownership ratio on charter capital.

**3. Organizational Structure of the Company (and the structure of the corporate group (if any) including parent companies, companies holding controlling stakes or controlling shares in the public company; subsidiaries, companies in which the public company holds controlling stakes or controlling shares/part of charter capital (state clearly the number of shares held, ownership ratio on charter capital)**

**4. Management Board Structure of the Company (shown by diagram with explanation)**

**5. Introduction to the process of capital contribution for establishment and charter capital changes of the Company**

From the time of establishment until now, the Company has undergone the following process of capital contribution for establishment and charter capital changes:

| Time (Month/Year) (1) | Charter Capital after Increase/Decrease | Value of Increased/Decreased Charter Capital | Form of Capital Increase/Decrease | Legal Basis (2) |
|-----------------------------|----------------------------------|----------------------------------------|--------------------------|---------------------|
| Enterprise Establishment (Month...Year...) | | | | |
| ........ | | | | |

# EXPLANATION OF THE REPORT ON PAID-IN CHARTER CAPITAL

From day ... month ... year ... to day ... month ... year ...

## 1. General Information

### a) Form of Capital Ownership

Joint stock company ........... (abbreviated as “Company”) is a joint stock company established and operating according to Enterprise Registration Certificate (ERC) No........... issued initially on.... month....year......

During operation, the Company has been issued ERC amendments ........ times by the Business Registration Authority ........ The most recent amendment is the ......th time, issued on...../...../......

### b) Main Business Lines [state main business lines on the date of report preparation]

### c) Company Structure [on the date of report preparation]

### d) Other Information (if any)

## 2. Purpose of Report Preparation

## 3. Accounting Standards and Regime Applied

### Accounting Regime Applied

The Company applies the enterprise accounting regime issued by the Ministry of Finance [The Company presents according to the accounting regime applied by the company, for example: The Company applies the enterprise accounting regime issued according to Circular No. 99/2025/TT-BTC dated October 27, 2025, of the Minister of the Ministry of Finance guiding the Enterprise Accounting Regime].

### Declaration on Compliance with Accounting Standards and Accounting Regime

The Company applies accounting standards and accounting regimes that enterprises are allowed to apply according to legal regulations and guiding documents on standards and accounting regimes. The report on paid-in charter capital is prepared and presented in accordance with relevant regulations of accounting standards, circulars guiding the implementation of standards and accounting regimes, and current accounting regimes, and relevant legal regulations on the preparation of the paid-in charter capital report, including Circular No. [Number of the Circular].

## 4. Accounting Policies Applied

## 5. Recognition and Presentation of Owner's Capital Contribution

- The situation of capital contribution for establishment, increase/decrease of paid-in charter capital is recognized according to accounting standards, accounting regimes, accounting policies applied, other relevant legal documents, and capital contribution documents, increase/decrease of charter capital of the Company.

- The Board of Directors/General Director of the Company is responsible for the recognition and presentation of the owner's paid-in charter capital in the Report on Paid-in Charter Capital for the period from day...../...../..... to day...../...../....., and is also responsible for the completeness, accuracy, truthfulness, and reasonableness of the information and data presented in the Report on Paid-in Charter Capital, including: Beginning balance of the report period/Establishment capital contribution, data related to the process of increase/decrease of charter capital, ending balance of the report period, and Explanation of the Report on Paid-in Charter Capital for the period from day...../...../..... to day...../...../.....

## 6. Additional Information for Items Presented in the Report on Paid-in Charter Capital

### 6.1. Beginning Balance of Report Period/Establishment Capital Contribution

#### a. For enterprises with operating time less than 10 years: The data presented is the owner's capital contribution indicator at the time of enterprise establishment.

**Establishment Capital Contribution on day...../...../......**

#### Legal Basis

- Minutes/Resolutions .....of the contributing members/founding shareholders related to the capital contribution for establishment;
- Initial ERC No. ...... dated ...../...../...... issued by the Business Registration Authority......, in which the charter capital is recorded in the ERC as........;
- Company Charter dated.....month.....year....., in which the charter capital is recorded in the Charter as..............;
- Member/Shareholder Register of the Company established on day ...../...../..... in which there are ..... contributing members/founding shareholders;
- Other relevant legal documents (state details if any).

#### Detail of Capital Contribution:

- Number of contributing members/founding shareholders: .... members/shareholders
- Date of start of capital contribution: .........
- Date of completion of capital contribution: .........
- Capital Contribution Information: **Details in Appendix No. I.1 attached to the Report.**

#### b. For enterprises with operating time of 10 years or more, the beginning balance of the Report on Paid-in Charter Capital is the balance of the owner's capital contribution indicator at the beginning of the report period with a minimum report period of 10 years.

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**Example:** The Company's fiscal year starts from January 1, 2025; The current time is March 15, 2025, the beginning balance of the Report on Paid-in Charter Capital is the owner's capital contribution balance at the time of January 1, 2013 in case the period the enterprise prepares the report on paid-in charter capital is 12 years.

**Beginning Balance of Report on day...../...../......**

#### Basis for Recognizing Beginning Balance

Documents related to the most recent increase/decrease of capital before the beginning of the period of the Report on Paid-in Charter Capital include:

- Minutes/Resolutions .....of the contributing members/shareholders (if any);
- ERC No. ......th dated ...../...../...... issued by the Business Registration Authority......, in which the charter capital is recorded in the ERC as.......;
- Company Charter dated.....month.....year....., in which the charter capital is recorded in the Charter as..............;
- Member/Shareholder Register of the Company established on day ...../...../..... in which there are ..... contributing members/shareholders;
- Annual Financial Report of the Company;
- Other relevant legal documents (state details if any);

**Detail of Capital Contribution on day...../...../.....: Details in Appendix No. I.2 attached to the Report.**

### 6.2. Increase/Decrease of Capital in the Report Period

From ...../...../..... to ...../...../....., the Company has......... rounds of charter capital increase and ....... rounds of charter capital decrease. Details as follows [The Company presents the rounds of capital increase/decrease in chronological order of occurrence]:

#### 6.2.1. Increase/Decrease of Capital Round...... Time...................

##### a. Legal Basis

- Minutes/Resolutions ..... related to capital increase/decrease;
- ERC No. ......th issued on ...../...../...... by the Business Registration Authority ......, in which the charter capital is recognized as........;
- Company Charter dated.....month.....year....., in which the charter capital is recorded in the Charter as..............;
- Member/Shareholder Register of the Company established on day ...../...../..... in which there are ..... contributing members/shareholders.

##### b. Detail of Capital Increase/Decrease