Decree No. 08/2026/TT-NHNN Amending and Supplementing Point a, Clause 4, Article 20 of Decree No. 22/2019/TT-NHNN on the Limits and Ratios Ensuring Safety in Banking Activities and Branches of Foreign Banks

AMENDING AND ENRICHING

POINT a CLAUSE 4 ARTICLE 20 DECREE NO. 22/2019/TT-NHNN REGULATING LIMITS AND RISK PROVISION RATIOS FOR SAFETY IN THE ACTIVITIES OF BANKS, FOREIGN BRANCHES OF BANKS BASED ON THE VIETNAM STATE BANK LAW NO. 46/2010/QH12;

BASED ON THE CREDIT ORGANIZATIONS LAW NO. 32/2024/QH15 AMENDED AND ENRICHED BY THE LAW NO. 96/2025/QH15BASED ON DECREE NO. 26/2025/NĐ-CP OF THE GOVERNMENT REGULATING THE FUNCTION, MISSIONS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE VIETNAM STATE BANK;

ACCORDING TO THE PROPOSAL OF THE DIRECTOR

DEPARTMENT OF SYSTEM SAFETY OF CREDIT ORGANIZATIONS GOVERNOR OF THE VIETNAM STATE BANK ISSUES THIS DECREE;

AMENDING AND ENRICHING

POINT a CLAUSE 4 ARTICLE 20 AS FOLLOWS: “a) Deposits of domestic and foreign organizations (including deposits of other credit institutions and foreign branches of banks), except for the following items: (i) Margin deposits and special-purpose funds of customers;;

(ii) Non-interest-bearing deposits of the State Treasury; (iii) 80% of the balance of time deposits of the State Treasury.” ARTICLE 1. AMEND AND ENRICH POINT a CLAUSE 4 OF ARTICLE 20 AS FOLLOWS: “a) Deposits of domestic and foreign organizations (including deposits of other credit institutions and foreign branches of banks), except for the following items:

(i) Margin deposits and special-purpose funds of customers;

(ii) Non-interest-bearing deposits of the State Treasury;
(iii) 80% of the balance of time deposits of the State Treasury.”
ARTICLE 2. EFFECTIVE DATE OF IMPLEMENTATION
1. THIS DECREE COMES INTO FORCE ON MAY 15, 2026.

2. THE PROVISIONS AT CLAUSE 1 OF ARTICLE 1 OF DECREE NO. 26/2022/TT-NHNN AMENDING AND ENRICHING SOME ARTICLES OF DECREE NO. 22/2019/TT-NHNN REGULATING LIMITS AND RISK PROVISION RATIOS FOR SAFETY IN THE ACTIVITIES OF BANKS, FOREIGN BRANCHES OF BANKS IS ABOLISHED.

ARTICLE 3. IMPLEMENTATION

HEADS OF UNITS UNDER THE VIETNAM STATE BANK, BANKS, FOREIGN BRANCHES OF BANKS AND RELATED ORGANIZATIONS AND INDIVIDUALS ARE RESPONSIBLE FOR IMPLEMENTING THIS DECREE.

Article 3. Implementation

The heads of units under the Vietnam National Bank, banks, foreign bank branches, and related organizations and individuals shall be responsible for organizing the implementation of this Circular.