Decision No. 486/QĐ-BTC on the Publication of Circulars Guiding the Implementation of Government Decrees on the Investment Law

MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness

No. 486/QĐ-BTC Hanoi, March 16, 2026

DECISION On the Publication of Circulars Guiding the Implementation of Government Decrees on the Detailed Provisions and Guidance for the Implementation of Certain Articles of the Investment Law, Which Remain Partially or Fully Applicable

MINISTER OF FINANCE

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

Pursuant to the Investment Law No. 61/2020/QH14, as amended and supplemented by Law No. 72/2020/QH14, Law No. 03/2022/QH15, Law No. 05/2022/QH15, Law No. 08/2022/QH15, Law No. 09/2022/QH15, Law No. 20/2023/QH15, Law No. 26/2023/QH15, Law No. 27/2023/QH15, Law No. 28/2023/QH15, Law No. 31/2024/QH15, Law No. 33/2024/QH15, Law No. 43/2024/QH15, Law No. 57/2024/QH15, and Law No. 90/2025/QH15;

Pursuant to the Investment Law No. 143/2025/QH15 dated December 11, 2025;

Pursuant to Government Resolution No. 10/2026/NQ-CP dated March 10, 2026, on the continued application of documents detailing provisions and specifying measures to organize and guide the implementation of certain laws that have been amended, supplemented, or replaced;

Pursuant to Government Decree No. 78/2025/NĐ-CP dated April 1, 2025, detailing certain articles and measures to organize and guide the implementation of the Law on Promulgation of Legal Documents, as amended and supplemented by Government Decree No. 187/2025/NĐ-CP dated July 1, 2025;

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 Government Decree No. 166/2025/NĐ-CP dated June 30, 2025;

At the request of the Director of the Foreign Investment Agency.

DECIDES:

Article 1. Publish the Catalog of Circulars issued by the Minister of Planning and Investment (now the Ministry of Finance) guiding the implementation of Government Decrees on the detailed provisions and guidance for the implementation of certain articles of the Investment Law, which remain partially or fully applicable from March 1, 2026, until replaced or abolished.

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Article 2. This Decision takes effect from the date of signature.

Article 3. The Director of the Foreign Investment Agency, the Head of the Ministry's Office, the Head of the Legal Department, the heads of units within the Ministry, and relevant organizations and individuals are responsible for implementing this Decision.

DISTRIBUTION:

• As per Article 3;
• The Minister (for report);
• The Central Office of the Party and Party Committees;
• The National Assembly Office;
• The National Assembly Council and Committees;
• The Office of the President;
• The Government Office;
• The Supreme People's Procuracy;
• The Supreme People's Court;
• The State Audit Office;
• Central agencies of mass organizations;
• Ministries, ministerial-level agencies, and agencies under the Government;
• People's Councils and People's Committees of provinces and centrally run cities;
• Units under the Ministry of Finance;
• The Government Electronic Portal, the Gazette (for publication);
• The Ministry of Finance Electronic Portal (for publication);
• Filed: VT, Foreign Investment Agency (Keep)

FOR THE MINISTER DEPUTY MINISTER

(Signed)

Nguyen Thi Bich Ngoc

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CATALOG Circulars issued by the Minister of Planning and Investment (now the Ministry of Finance) guiding the implementation of Government Decrees on the detailed provisions and guidance for the implementation of certain articles of the Investment Law, which remain partially or fully applicable from March 1, 2026 (Attached to Decision No. 486/QĐ-BTC dated March 16, 2026, of the Ministry of Finance)

I. CATALOG OF CIRCULARS CONTINUING TO BE APPLIED PARTIALLY

No.	Name of Government Decree continued to be applied according to Government Resolution No. 10/2026/NQ-CP dated March 10, 2026	Name of Circular guiding the implementation of the Decree	Articles, clauses, and points continued to be applied
1	Government Decree No. 31/2021/NĐ-CP dated March 26, 2021, detailing and guiding the implementation of certain articles of the Investment Law	Circular No. 03/2021/TT-BKHĐT dated April 9, 2021, of the Minister of Planning and Investment (now the Ministry of Finance), prescribing model documents and reports related to investment activities in Vietnam, outward investment from Vietnam, and investment promotion.	The entire Circular, except for Forms B.I.2; B.I.4; B.II.1, and B.II.2 issued alongside the catalog of model documents and reports related to investment activities in Vietnam, outward investment from Vietnam, and investment promotion in this Circular.

II. CATALOG OF CIRCULARS CONTINUING TO BE APPLIED IN FULL

No.	Name of Government Decree continued to be applied according to Government Resolution No. 10/2026/NQ-CP dated March 10, 2026	Name of Circular guiding the implementation of the Decree
1	Government Decree No. 31/2021/NĐ-CP dated March 26, 2021, detailing and guiding the implementation of certain articles of the Investment Law	1. Circular No. 02/2022/TT-BKHĐT dated February 14, 2022, of the Minister of Planning and Investment (now the Ministry of Finance), guiding investment supervision and evaluation for foreign investment activities in Vietnam.<br>2. Circular No. 25/2023/TT-BKHĐT dated December 31, 2023, amending and supplementing certain Articles of Circular No. 03/2021/TT-BKHĐT dated April 9, 2021, of the Minister of Planning and Investment (now the Ministry of Finance), prescribing model documents and reports related to investment activities in Vietnam, outward investment from Vietnam, and investment promotion.
2	Government Decree No. 19/2025/NĐ-CP dated February 10, 2025, detailing the Investment Law on special investment procedures	Circular No. 06/2025/TT-BKHĐT dated February 12, 2025, of the Minister of Planning and Investment (now the Ministry of Finance), prescribing model documents related to special investment procedures.