Circular No. 83/2025/TT-BTC revokes Circular No. 138/2012/TT-BTC dated August 20, 2012, of the Ministry of Finance guiding the allocation of business advantage value for joint-stock companies converted from state-owned enterprises.

✦ 스마트 요약

Circular No. 83/2025/TT-BTC revokes Circular No. 138/2012/TT-BTC of the Ministry of Finance on guiding the allocation of business advantage value for joint-stock companies converted from state-owned enterprises. This document takes effect from October 1, 2025.

적용 범위

Agencies, organizations, and individuals related to the management and operation of joint-stock companies converted from state-owned enterprises.

핵심 사항

Repeal all provisions of Circular No. 138/2012/TT-BTC (Article 1).
This Circular takes effect from October 1, 2025.
Provisions regarding the allocation of business advantage value for joint-stock companies converted from state-owned enterprises are no longer applicable.
Enterprises and managing agencies will have to refer to other legal documents to implement the allocation of business advantage value.
Old provisions on the allocation of business advantage value are no longer effective, causing changes in the operational methods of joint-stock companies converted from state-owned enterprises.
The revocation of the old document may create conditions for updating and improving new regulations to suit current realities.

🌐 이 문서의 사회적 영향

Enterprises and managing agencies will have to refer to other legal documents to implement the allocation of business advantage value.
Old provisions on the allocation of business advantage value are no longer effective, causing changes in the operational methods of joint-stock companies converted from state-owned enterprises.
The revocation of the old document may create conditions for updating and improving new regulations to suit current realities.

❓ 자주 묻는 질문

Circular No. 83/2025/TT-BTC revokes which Circular?

Circular No. 83/2025/TT-BTC revokes Circular No. 138/2012/TT-BTC of the Ministry of Finance.

When does Circular No. 83/2025/TT-BTC take effect?

This Circular takes effect from October 1, 2025.

After revoking Circular No. 138/2012/TT-BTC, what must enterprises do?

Enterprises and managing agencies need to refer to other legal documents to implement the allocation of business advantage value.

What impact does Circular No. 83/2025/TT-BTC have on the operations of joint-stock companies converted from state-owned enterprises?

Old provisions on the allocation of business advantage value are no longer effective, causing changes in the operational methods of joint-stock companies converted from state-owned enterprises.

What is the significance of revoking Circular No. 138/2012/TT-BTC?

Revoking the old document creates conditions for updating and improving new regulations to suit current realities.

전문

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
NUMBER: 83/2025/TT-BTC	HA NOI, AUGUST 15, 2025

CIRCULAR

ABOLISHING THE CIRCULAR NO. 138/2012/TT-BTC OF AUGUST 20, 2012 OF THE MINISTRY OF FINANCE GUIDING THE ALLOCATION OF BUSINESS ADVANTAGE VALUE FOR JOINT STOCK COMPANIES TRANSFORMED FROM STATE ENTERPRISES

On the basis of LAW ON ENACTING LEGAL DOCUMENTS OF FEBRUARY 19, 2025 (AMENDED AND COMPLEMENTED BY LAW NO. 76/2025/QH15 OF JUNE 17, 2025);

On the basis of ENTERPRISE LAW OF JUNE 17, 2020 (AMENDED AND COMPLEMENTED BY LAW NO. 03/2022/QH15 OF JANUARY 11, 2022 AND LAW NO. 76/2025/QH15 OF JUNE 17, 2025);

Decree No. 126/2017/NĐ-CP OF NOVEMBER 16, 2017 OF THE GOVERNMENT ON TRANSFORMING STATE ENTERPRISES AND SINGLE-MEMBER LIMITED LIABILITY COMPANIES WITH 100% CAPITAL CONTRIBUTION FROM STATE ENTERPRISES INTO JOINT STOCK COMPANIES (AMENDED AND COMPLEMENTED BY DECREE NO. 140/2020/NĐ-CP OF NOVEMBER 30, 2020 OF THE GOVERNMENT);

Decree No. 55/2025/NĐ-CP dated March 2, 2025 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Science and Technology; LAW ON ENACTING LEGAL DOCUMENTS (AMENDED AND COMPLEMENTED BY DECREE NO. 187/2025/NĐ-CP OF JULY 1, 2025 OF THE GOVERNMENT);

Decree No. DECREE NO. 29/2025/NĐ-CP OF FEBRUARY 24, 2025 OF THE GOVERNMENT PROVIDING FOR THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE (AMENDED AND COMPLEMENTED BY DECREE NO. 166/2025/NĐ-CP OF JUNE 30, 2025 OF THE GOVERNMENT);

At the proposal of the Director of the State-Owned Enterprises Development Department;

The Minister of Finance issues this Circular to abolish Circular No. Circular No. 138/2012/TT-BTC of August 20, 2012 of the Ministry of Finance guiding the allocation of business advantage value for joint stock companies transformed from state enterprises is as follows:

Article 1. Abolish the entire Circular

Abolish entirely Circular No. 138/2012/TT-BTC of August 20, 2012 of the Ministry of Finance guiding the allocation of business advantage value for joint stock companies transformed from state enterprises.

Article 2. Implementation clause

This Circular takes effect from October 1, 2025.

Place of Receipt:
- Central Party Committee Secretariat;
- Prime Minister, Deputy Prime Ministers;
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- Office of the National Assembly;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Central Agencies of Mass Organizations;
- Ministries, agencies equivalent to ministries, and government agencies;
- Provincial People's Councils and People's Committees under central jurisdiction;
- Vietnam Fatherland Front Central Committee;
- Vietnam Chamber of Commerce and Industry;
- Department of Legal Documents Inspection and Administrative Violation Handling, Ministry of Justice;
- Units under the Ministry of Finance;
- Official Gazette;
- Government Electronic Portal;
- Ministry of Finance Portal;
- TO BE FILED: VT, State Capital Corporation (100 copies).

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)

Cao Anh Tuấn

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126/2017/NĐ-CP Nghị định số 126/2017/NĐ-CP Về chuyển doanh nghiệp nhà nước và công ty trách nhiệm hữu hạn một thành viên do doanh nghiệp nhà nước đầu tư 100% vốn điều lệ thành công ty cổ phần 만료됨 29/2025/NĐ-CP Nghị định số 29/2025/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính 발효 중 64/2025/QH15 Luật Ban hành văn bản quy phạm pháp luật số 64/2025/QH15 발효 중 59/2020/QH14 Luật Doanh nghiệp số 59/2020/QH14 발효 중 78/2025/NĐ-CP Nghị định số 78/2025/NĐ-CP Quy định chi tiết một số điều và biện pháp để tổ chức, hướng dẫn thi hành Luật Ban hành văn bản quy phạm pháp luật 발효 중

83/2025/TT-BTC

Circular No. 83/2025/TT-BTC revokes Circular No. 138/2012/TT-BTC dated August 20, 2012, of the Ministry of Finance guiding the allocation of business advantage value for joint-stock companies converted from state-owned enterprises.

In effect

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폐지 1

138/2012/TT-BTC Thông tư số 138/2012/TT-BTC Hướng dẫn phân bổ giá trị lợi thế kinh doanh đối với công ty cổ phần được chuyển đổi từ công ty nhà nước 만료됨

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이 문서는 다음 언어로 제공됩니다:

Tiếng Việt Thông tư số 83/2025/TT-BTC Bãi bỏ Thông tư số 138/2012/TT-BTC ngày 20 tháng 8 năm 2012 của Bộ Tài chính hướng dẫn phân bổ giá trị lợi thế kinh doanh đối với công ty cổ phần được chuyển đổi từ công ty nhà nước 한국어 시행령 제 83/2025/TT-BTC 는 재산적 이익 분배에 관한 재무부 고시 제 138/2012/TT-BTC 를 폐지함으로써 주식회사로 전환된 국유 기업에 대한 이익 분배 지침을 해제한다. 中文通知2025年第83号财政部令废止2012年第138号财政部令关于国有企业改制为股份有限公司时分配商誉价值的指导意见。

Circular No. 83/2025/TT-BTC revokes Circular No. 138/2012/TT-BTC dated August 20, 2012, of the Ministry of Finance guiding the allocation of business advantage value for joint-stock companies converted from state-owned enterprises.

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