Regulatory Alerts2026-07-28 | 23/VBHN-BTCAdded
Regulations on Public Company Registration, Revocation of Public Company Status, and Audited Reports on Contributed Charter Capital
This consolidated circular, effective August 16, 2026, sets forth regulations for the registration and revocation of public company status, and requirements for audited reports on contributed charter capital. Joint-stock companies meeting specific conditions must submit registration documents to the State Securities Commission within 90 days, including audited financial statements and a 10-year audited report on contributed capital. Public companies that no longer meet the conditions must notify the SSC within 15 days; if conditions are not met after one year, they must submit revocation documents, leading to an SSC decision within 15 days and subsequent delisting or deregistration.
Consolidated Document SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness No.: 23/2026/VBHN-TT-BTC Hanoi, July 28, 2026 CIRCULAR Regulating the registration of public companies, revocation of public company status, and audited reports on contributed charter capital Circular No. 19/2025/TT-BTC dated May 05, 2025 of the Minister of Finance regulating the registration of public companies, revocation of public company status, and audited reports on contributed charter capital, effective from May 05, 2025, is amended and supplemented by: Circular No. 80/2026/TT-BTC dated June 30, 2026 of the Minister of Finance amending and supplementing a number of articles of Circular No. 19/2025/TT-BTC dated May 05, 2025 of the Minister of Finance regulating the registration of public companies, revocation of public company status, and audited reports on contributed charter capital, effective from August 16, 2026. Pursuant to the Securities Law No. 54/2019/QH14 dated November 26, 2019; Pursuant to Law No. 56/2024/QH15 dated November 29, 2024 amending and supplementing a number of articles of the Securities Law, Accounting Law, Independent Auditing Law, State Budget Law, Law on Management and Use of Public Assets, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Law on Handling Administrative Violations; Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government regulating the functions, tasks, powers, and organizational structure of the Ministry of Finance; At the proposal of the Chairman of the State Securities Commission; The Minister of Finance promulgates a Circular regulating the registration of public companies, revocation of public company status, and audited reports on contributed charter capital. 1 1 Circular No. 80/2026/TT-BTC has the following legal basis for promulgation: “Pursuant to the Securities Law No. 54/2019/QH14, amended and supplemented by Law No. 56/2024/QH15; Pursuant to the Law on Management and Investment of State Capital in Enterprises No. 68/2025/QH15; Pursuant to Decree No. 29/2025/ND-CP of the Government regulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Decree No. 166/2025/ND-CP; At the proposal of the Chairman of the State Securities Commission; The Minister of Finance promulgates a Circular amending and supplementing a number of articles of Circular No. 19/2025/TT-BTC dated May 05, 2025 of the Minister of Finance regulating the registration of public companies, revocation of public company status, and audited reports on contributed charter capital.”. 2 Chapter I GENERAL PROVISIONS Article 1. Scope of Regulation This Circular regulates Point a, Clause 7, Point b, Clause 11, Point b, Clause 12, Point b, Clause 15 of Article 1 of Law No. 56/2024/QH15 dated November 29, 2024, amending and supplementing a number of articles of the Securities Law, Accounting Law, Independent Auditing Law, State Budget Law, Law on Management and