Decision No. 372/QĐ-BTC on Correction of Circular No. 138/2025/TT-BTC

MINISTRY OF FINANCE Number: 372/QĐ-BTC STATE SECURITIES COMMISSION TO: Number: 004679 Date: 06-03-2026 Forward to: .................................... Number and signature: ..........................

SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, February 27, 2026

DECISION On correcting Circular No. 138/2025/TT-BTC amending and supplementing some articles of Circular No. 95/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the monitoring of securities transactions on the securities market and Circular No. 06/2022/TT-BTC dated February 08, 2022 of the Minister of Finance guiding the compliance monitoring work of the State Securities Commission regarding activities in the securities sector of the Ho Chi Minh City Stock Exchange and its subsidiaries, Vietnam Securities Depository and Clearing Corporation and its subsidiaries, and Circular No. 139/2025/TT-BTC amending and supplementing some articles of Circular No. 57/2021/TT-BTC dated July 12, 2021 of the Minister of Finance prescribing the roadmap for restructuring the stock trading market, bond trading market, derivatives securities trading market, and trading markets for other types of securities amended and supplemented by Circular No. 69/2023/TT-BTC

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

Pursuant to Decree No. 30/2020/NĐ-CP dated March 05, 2020 of the Government on clerical work;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government prescribing the functions, tasks, powers, and organizational structure of the Ministry of Finance, as amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025;

Pursuant to Circular No. 138/2025/TT-BTC dated December 30, 2025 of the Minister of Finance amending and supplementing some articles of Circular No. 95/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the monitoring of securities transactions on the securities market and Circular No. 06/2022/TT-BTC dated February 08, 2022 of the Minister of Finance guiding the compliance monitoring work of the State Securities Commission regarding activities in the securities sector of the Ho Chi Minh City Stock Exchange and its subsidiaries, Vietnam Securities Depository and Clearing Corporation and its subsidiaries;

Pursuant to Circular No. 139/2025/TT-BTC dated December 30, 2025 of the Minister of Finance amending and supplementing some articles of Circular No. 57/2021/TT-BTC dated July 12, 2021 of the Minister of Finance prescribing the roadmap for restructuring the stock trading market, bond trading market, derivatives securities trading market, and trading markets for other types of securities amended and supplemented by Circular No. 69/2023/TT-BTC;

According to the proposal of the Chairman of the State Securities Commission.

DECIDES:

Article 1. Correcting technical errors in Circular No. 138/2025/TT-BTC dated December 30, 2025 of the Minister of Finance amending and supplementing some articles of Circular No. 95/2020/TT-BTC dated November 16, 2020 of the Minister of Finance guiding the monitoring of securities transactions on the securities market and Circular No. 06/2022/TT-BTC dated February 08, 2022 of the Minister of Finance guiding the compliance monitoring work of the State Securities Commission regarding activities in the securities sector of the Ho Chi Minh City Stock Exchange and its subsidiaries, Vietnam Securities Depository and Clearing Corporation and its subsidiaries (hereinafter referred to as Circular No. 138/2025/TT-BTC):

Amend the phrase “Clause 1, Article 8” to the phrase “Clause 2, Article 16” in Article 10.

Article 2. Correcting technical errors in Circular No. 139/2025/TT-BTC dated December 30, 2025 of the Minister of Finance amending and supplementing some articles of Circular No. 57/2021/TT-BTC dated July 12, 2021 of the Minister of Finance prescribing the roadmap for restructuring the stock trading market, bond trading market, derivatives securities trading market, and trading markets for other types of securities amended and supplemented by Circular No. 69/2023/TT-BTC (hereinafter referred to as Circular No. 139/2025/TT-BTC):

1. Amend the phrase “point d, Clause 2, Article 1” to the phrase “point d, Clause 2” in Clause 1, Article 1.

2. Amend the phrase “point d, Clause 3, Article 1” to the phrase “point d, Clause 3” in Clause 2, Article 1.

Article 3. This Decision takes effect from the date of signing. The content of the correction in this Decision is an inseparable part of Circular No. 138/2025/TT-BTC and Circular No. 139/2025/TT-BTC.

Article 4. The Chief of the Office of the Ministry, the Chairman of the State Securities Commission, the heads of units under the Ministry, and relevant agencies, units, organizations, and individuals are responsible for implementing this Decision./.

For distribution:

• As per Article 3;
• Minister Nguyen Van Thang (for report);
• Vice Minister Nguyen Duc Chi (for report);
• Central Secretariat of the Communist Party of Vietnam;
• Central Party Office and Party Committees;
• Office of the General Secretary;
• Office of the President;
• Government Office;
• National Assembly Office;
• Prime Minister, Deputy Prime Ministers;
• Vietnam Fatherland Front Central Committee;
• National Assembly Committees and Ethnic Council;
• Ministries, ministerial-level agencies, and government-affiliated agencies;
• Supreme People's Court;
• State Audit Office;
• Supreme People's Procuracy;
• Central Committees of mass organizations;
• People's Councils and People's Committees of provinces and centrally-run cities;
• Department of Document Inspection and Legal Implementation Organization, Ministry of Justice;
• Vietnam Chamber of Commerce and Industry;
• Units under the Ministry of Finance;
• Official Gazette; Government Electronic Portal;
• National Legal Database;
• Ministry of Finance Electronic Portal;
• State Securities Commission Electronic Portal;
• File: VT, SSC (30 copies).

FOR THE MINISTER CHIEF CHAIRMAN STATE SECURITIES COMMISSION VICE CHAIRMAN

(Signed and sealed)

Le Thi Viet Nga