Circular No. 76/2025/TT-BTC abolishes circulars of the Minister of Finance regarding self-borrowing and self-repayment of enterprises owned by the State with more than 50% of charter capital.

CIRCULAR

Repeals Circulars of the Minister of Finance on self-borrowing and self-repayment of enterprises with more than 50% state-owned capital

Pursuant to the Law on Legislative Decrees 2025;

Pursuant to the Law on Management and Use of State Capital for Investment in Business Operations dated November 26, 2014;

Pursuant to the Enterprise Law dated June 17, 2020; and the Law Amending and Supplementing Certain Provisions of the Enterprise Law dated June 17, 2025;

Pursuant to the Foreign Exchange Regulations dated December 13, 2005 and the Decree Amending and Supplementing Certain Provisions of the Foreign Exchange Regulations dated March 18, 2013;

Pursuant to the Decree No. 78/2025/NĐ-CP dated April 1, 2025 of the Government detailing certain provisions and implementing measures of the Law on Issuing Legal Normative Documents;

Pursuant to the Decree No. 91/2015/NĐ-CP dated October 13, 2015 of the Government on State Capital Investment in Enterprises and Management and Use of Capital and Assets in Enterprises; Decree No. 32/2018/NĐ-CP dated March 8, 2018 of the Government amending and supplementing certain provisions of Decree No. 91/2015/NĐ-CP dated October 13, 2015 of the Government on State Capital Investment in Enterprises and Management and Use of Capital and Assets in Enterprises; and Decree No. 140/2020/NĐ-CP dated November 30, 2020 of the Government amending and supplementing certain provisions of Decree No. 126/2017/NĐ-CP dated November 16, 2017 of the Government on converting state-owned enterprises and wholly state-owned limited liability companies into joint-stock companies;

Pursuant to the Decree No. 10/2019/NĐ-CP dated January 30, 2019 of the Government on Implementing Rights and Responsibilities of State Asset Owners' Representatives; and Decree No. 97/2024/NĐ-CP dated July 25, 2024 of the Government amending and supplementing certain provisions of Decree No. 10/2019/NĐ-CP dated January 30, 2019 of the Government on Implementing Rights and Responsibilities of State Asset Owners' Representatives;

Pursuant to the Decree No. 219/2013/NĐ-CP dated December 26, 2013 of the Government on Management of Foreign Borrowings and Repayments by Enterprises Not Guaranteed by the Government;

Pursuant to the Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on Functions, Tasks, Authorities, and Organizational Structure of the Ministry of Finance; and Decree No. 166/2025/NĐ-CP dated June 30, 2025 amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on Functions, Tasks, Authorities, and Organizational Structure of the Ministry of Finance; Pursuant to the Decree No. 166/2025/NĐ-CP dated June 30, 2025 amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on Functions, Tasks, Authorities, and Organizational Structure of the Ministry of Finance;

At the proposal of the Director of the State-Owned Enterprise Development Department,

The Minister of Finance hereby issues this Circular to repeal Circulars of the Minister of Finance on self-borrowing and self-repayment of enterprises with more than 50% state-owned capital.

Article 1. Repeal all the circulars

Repeal all of the following two Circulars:

1. Circular No. 153/2014/TT-BTC dated October 20, 2014 of the Minister of Finance promulgating the Regulation on Examination, Review, and Approval of Foreign Debts under the Self-Borrowing and Self-Repayment Method of Enterprises with More Than 50% State-Owned Capital.

2. Circular No. 09/2022/TT-BTC dated February 14, 2022 of the Minister of Finance amending and supplementing certain provisions of the Regulation on Examination, Review, and Approval of Foreign Debts under the Self-Borrowing and Self-Repayment Method of Enterprises with More Than 50% State-Owned Capital issued together with Circular No. 153/2014/TT-BTC dated October 20, 2014 of the Minister of Finance.

Article 2. Implementation clause

1. This Circular takes effect from September 5, 2025.

2. The Director of the State-Owned Enterprise Development Department, Heads of Units under the Ministry of Finance, and relevant agencies, organizations, and individuals shall be responsible for implementing this Circular./.