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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 April 5, 2022, the Government issued Decree 23/2022/ND-CP on the establishment, rearrangement, conversion and transfer of the right to act as the representative of state ownership in the enterprise of which 100% of the charter capital is held by the State which takes effect on June 1, 2022. New regulations on establishment, rearrangement, conversion and transfer of enterprises of which 100% of charter capital is held by the State are addressed in this article.
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