On September 7, 2021, the State Bank of Viet Nam issued Circular 14/2021/TT-NHNN to amend and supplement a number of articles of Circular 01/2020/TT-NHNN providing instructions for credit institutions and branches of foreign banks on loan rescheduling, exemption or reduction of interests and fees, retention of loan categories to assist the borrowers affected by Covid-19 pandemic (Circular 14). This Circular takes effect from the date of issuance, including 2 notable points as follows:
(i) Amending and supplementing the conditions of loan rescheduling;
(ii) Extending the time limit for reduction and exempting interests and/or fees and retaining loan categories.

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