Posts by Pham Lan Anh

To amend and supplement a number of provisions of Circular 19/2025/TT-BTC on registration of public companies, cancellation of public company status, and audited reports on contributed charter capital, the Minister of Finance has issued Circular 80/2026/TT-BTC (Circular 80). Circular 80 takes effect on August 16, 2026. This article will introduce some key highlights of Circular 80.

On December 25, 2025, the Supreme People's Court published 10 new precedents under Decision No. 339a/QD-CA issued by the Chief Justice of the Supreme People's Court. Accordingly, these precedents are to be studied and applied in adjudication from February 1, 2026. A remarkable one among them is Precedent No. 78/2025/AL regarding determination of the purposes of capital contribution to a company, which should be referred during operations of businesses.