Circular abolishing certain Circulars of the Ministry of Finance guiding the Government Decree No. 93/2017/ND-CP dated August 7, 2017 on financial regulations for credit institutions, foreign bank branches, and financial supervision, and assessment of state capital investment efficiency in credit institutions wholly owned by the State and credit institutions with state capital.

This Circular abolishes certain Circulars of the Ministry of Finance guiding the Decree on financial regulations for credit institutions, foreign bank branches, and financial supervision. This Circular takes effect from March 21, 2026.

Số hiệu10/2026/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Đức Chi — Thứ trưởng
Cập nhật22/06/2026
NgànhFinance
Lĩnh vựcCredit Institutions
Ngày ban hành04/02/2026
Ngày áp dụng21/03/2026
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

This Circular abolishes certain Circulars of the Ministry of Finance guiding the Decree on financial regulations for credit institutions, foreign bank branches, and financial supervision. This Circular takes effect from March 21, 2026.

Đối tượng áp dụng

Heads of units under the Ministry of Finance and relevant agencies, organizations, and individuals

Các điểm cốt lõi

  • Abolish entirely Circular No. 12/2018/TT-BTC, 114/2020/TT-BTC, 16/2018/TT-BTC, 18/2018/TT-BTC, 19/2018/TT-BTC, and 20/2018/TT-BTC of the Ministry of Finance.
  • Abolish part of Article 4, Article 5, Article 6, and Article 7 of Circular No. 84/2020/TT-BTC.
  • This Circular takes effect from March 21, 2026.
  • Heads of units under the Ministry of Finance and relevant agencies, organizations, and individuals shall be responsible for implementing this Circular.

🌐 Tác động xã hội từ văn bản này

  • Banks and credit institutions will no longer comply with specific provisions in the abolished Circulars, facilitating business operations.
  • Administrative procedures related to financial supervision and assessment of state capital investment efficiency in credit institutions may be simplified.

❓ Câu hỏi thường gặp

Which Circulars does this Circular abolish?

This Circular abolishes entirely Circulars No. 12/2018/TT-BTC, 114/2020/TT-BTC, 16/2018/TT-BTC, 18/2018/TT-BTC, 19/2018/TT-BTC, and 20/2018/TT-BTC of the Ministry of Finance. At the same time, it abolishes part of Article 4, Article 5, Article 6, and Article 7 of Circular No. 84/2020/TT-BTC.

When does this Circular take effect?

This Circular takes effect from March 21, 2026.

How will credit institutions and foreign bank branches be affected?

Credit institutions and foreign bank branches will no longer comply with specific provisions in the abolished Circulars, facilitating business operations.

What responsibility do heads of units under the Ministry of Finance have?

Heads of units under the Ministry of Finance and relevant agencies, organizations, and individuals shall be responsible for implementing this Circular.

What specific provisions in the abolished Circulars are being abolished?

This Circular abolishes entirely Circulars No. 12/2018/TT-BTC, 114/2020/TT-BTC, 16/2018/TT-BTC, 18/2018/TT-BTC, 19/2018/TT-BTC, and 20/2018/TT-BTC. At the same time, it abolishes part of Article 4, Article 5, Article 6, and Article 7 of Circular No. 84/2020/TT-BTC.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

No.: 10/2026/TT-BTC

Hanoi, day month year 2026

CIRCULAR

Repealing certain Circulars of the Ministry of Finance guiding Decree No. 93/2017/NĐ-CP dated August 7, 2017 of the Government on financial regime for credit institutions, foreign bank branches and financial supervision, evaluation of state capital investment efficiency at credit institutions where the State holds 100% of charter capital and credit institutions with state capital financial supervision, evaluation of state capital investment efficiency at credit institutions where the State holds 100% of charter capital and credit institutions with state capital The State holds 100% of the charter capital, and state-owned credit institutions

Pursuant to the Law on Legislative Activities No. 64/2025/QH15 amended and supplemented by Law No. 87/2025/QH15;

Pursuant to Decree No. 78/2025/NĐ-CP dated April 1, 2025 of the Government detailing some provisions and measures to organize and guide the implementation of the Law on Legislative Activities amended and supplemented by Decree No. 187/2025/NĐ-CP dated July 1, 2025 of the Government;

Pursuant to Decree No. 135/2025/NĐ-CP dated June 12, 2025 of the Government on financial regime for credit institutions, foreign bank branches and financial supervision, evaluation of state capital investment efficiency at credit institutions where the State holds 100% of charter capital and credit institutions with state capital;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating functions, tasks, powers and organizational structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government;

At the proposal of the Director of the Department of Financial Institutions;

The Minister of Finance promulgates this Circular to repeal certain Circulars of the Ministry of Finance guiding Decree No. 93/2017/NĐ-CP dated August 7, 2017 of the Government on financial regime for credit institutions, foreign bank branches and financial supervision, evaluation of state capital investment efficiency at credit institutions where the State holds 100% of charter capital and credit institutions with state capital.

Article 1. Repeal all Circulars

Repeal all the following Circulars issued by the Minister of Finance:

1. Circular No. 12/2018/TT-BTC dated January 31, 2018 of the Minister of Finance guiding certain contents on financial supervision, evaluation of state capital investment efficiency at credit institutions where the State holds 100% of charter capital and credit institutions where the State holds over 50% of charter capital.

2. Circular No. 114/2020/TT-BTC dated December 30, 2020 of the Minister of Finance amending and supplementing certain articles of Circular No. 12/2018/TT-BTC dated January 31, 2018 of the Minister of Finance guiding certain contents on financial supervision, evaluation of state capital investment efficiency at credit institutions where the State holds 100% of charter capital and credit institutions where the State holds over 50% of charter capital.

3. Circular No. 16/2018/TT-BTC dated February 7, 2018 of the Minister of Finance guiding certain provisions on financial regime for credit institutions, foreign bank branches.

4. Circular No. 18/2018/TT-BTC dated February 12, 2018 of the Minister of Finance guiding certain provisions on financial regime for microfinance institutions.

5. Circular No. 19/2018/TT-BTC dated February 12, 2018 of the Minister of Finance guiding certain provisions on financial regime for Vietnam Rural Credit Bank.

6. Circular No. 20/2018/TT-BTC dated February 12, 2018 of the Minister of Finance guiding certain provisions on financial regime for people's credit funds.

Article 2. Repeal part of Circulars

Repeal Articles 4, 5, 6, and 7 of Circular No. 84/2020/TT-BTC dated October 1, 2020 of the Minister of Finance on amending and supplementing regulations on periodic reporting within the authority of the Minister of Finance in the field of banking finance.

Article 3. Implementation clause

1. This Circular takes effect from March 21, 2026.

2. Heads of units under the Ministry of Finance and relevant agencies, organizations, and individuals shall be responsible for implementing this Circular.

Place of receipt:

- Central Committee of the Communist Party of Vietnam;

- Prime Minister, Deputy Prime Ministers;

- Office of the Central Committee of the Communist Party and its Departments;

- Office of the General Secretary;

- Office of the National Assembly;

- Ethnic Council and Committees of the National Assembly;

- Office of the President;

- Office of the Government;

- Supreme People's Procuracy;

- Supreme People's Court;

- State Audit Agency;

- Central Agencies of Mass Organizations;

- Ministries, ministerial-level agencies, and agencies under the Government;

- Provincial People's Councils, Provincial People's Committees directly under the Central Government;

- Central Committee of the Vietnam Fatherland Front;

- Vietnam Chamber of Commerce and Industry;

- Provincial Departments of Finance,Tax of provinces and centrally governed cities;

- Department of Legal Documents Inspection and Administrative Violation Handling Management, Ministry of Justice;

- Units under and directly under the Ministry of Finance;

- Electronic Gazette;

- National Legal Database;

- Ministry of Finance's electronic portal;

- File: VT, DC (…b).

DEPUTY MINISTER

VICE MINISTER

 

 

 

 

 

 

Nguyen Duc Chi

 

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10/2026/TT-BTC
Circular abolishing certain Circulars of the Ministry of Finance guiding the Government Decree No. 93/2017/ND-CP dated August 7, 2017 on financial regulations for credit institutions, foreign bank branches, and financial supervision, and assessment of state capital investment efficiency in credit institutions wholly owned by the State and credit institutions with state capital.
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