Circular No. 96/2025/TT-BTC abolishes Circular No. 19/2003/TT-BTC dated March 20, 2003 of the Ministry of Finance guiding the adjustment of increased and decreased registered capital and management of treasury shares in joint-stock companies.

ABOLISHING THE CIRCULAR NO. 19/2003/TT-BTC OF MINISTRY OF FINANCE GUIDING THE ADJUSTMENT OF INCREASE AND DECREASE OF REGISTERED CAPITAL AND MANAGEMENT OF TREASURY SHARES IN JOINT STOCK COMPANIES ON MARCH 20, 2003

On the basis of Accounting Law November 20, 2015;

On the basis of Securities Law November 26, 2019;

On the basis of Enterprise Law June 17, 2020 (amended and supplemented by certain articles of Law No. 03/2022/QH15 January 11, 2022 and Law No. 76/2025/QH15 June 17, 2025);

On the basis of Law Amending and Supplementing Certain Provisions of the Securities Law, Accounting Law, Independent Auditing Law, State Budget Law, Management and Use of Public Assets Law, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law November 29, 2024;

On the basis of Law on Enacting Legal Regulatory Documents February 19, 2025 (amended and supplemented by certain articles of Law No. 76/2025/QH15 June 17, 2025);

Decree No. Decision No. 78/2025/NĐ-CP April 1, 2025 of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Enactment of Legal Documents Law on Enacting Legal Regulatory Documents (amended and supplemented by certain articles of Decree No. 187/2025/NĐ-CP July 1, 2025 of the Government);

Decree No. Decision No. February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance (amended and supplemented by Decree No. 166/2025/NĐ-CP 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. 19/2003/TT-BTC March 20, 2003 of the Ministry of Finance guiding the adjustment of increase and decrease of registered capital and management of treasury shares in joint stock companies as follows:

Article 1. Abolish the entire Circular

Abolish entirely Circular No. 19/2003/TT-BTC dated March 20, 2003 of the Ministry of Finance guiding the adjustment of increase and decrease of registered capital and management of treasury shares in joint stock companies.

Article 2. Implementation clause

This Circular takes effect from December 15, 2025./.