Circular 10/2026/TT-BTC repeal Circulars guiding Decree 93/2017/ND-CP on financial regime for credit institutions

CIRCULAR

Repealing a number of Circulars of the Ministry of Finance guiding the Government’s Decree No. 93/2017/ND-CP dated August 07, 2017, on the financial regime applicable to credit institutions and foreign bank branches and financial supervision and assessment of efficiency of state capital investment at credit institutions with 100% state-owned charter capital and credit institutions with state capital

Pursuant to the Law on Promulgation of Legal Documents No. 64/2025/QH15, as amended and supplemented under Law No. 87/2025/QH15;

Pursuant to Decree No. 78/2025/ND-CP dated April 01, 2025, of the Government, detailing a number of articles of, and measures for the implementation and guidance of, the Law on Promulgation of Legal Documents, as amended and supplemented under Decree No. 187/2025/ND-CP dated July 01, 2025, of the Government;

Pursuant to Decree No. 135/2025/ND-CP dated June 12, 2025, of the Government, on the financial regime applicable to credit institutions and foreign bank branches and financial supervision and assessment of efficiency of state capital investment at credit institutions with 100% state-owned charter capital and credit institutions with state capital;

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

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

The Minister of Finance hereby promulgates this Circular repealing a number of Circulars of the Ministry of Finance guiding the Government’s Decree No. 93/2017/ND-CP dated August 07, 2017, on the financial regime applicable to credit institutions and foreign bank branches and financial supervision and assessment of efficiency of state capital investment at credit institutions with 100% state-owned charter capital and credit institutions with state capital.

Article 1. To entirely repeal Circulars

To entirely repeal the following Circulars of the Minister of Finance:

1. Circular No. 12/2018/TT-BTC dated January 31, 2018, of the Minister of Finance, guiding the financial supervision, evaluation of the efficiency of state capital investment in wholly state-owned credit institutions and credit institutions of which more than 50% charter capital is held by the state.

2. Circular No. 114/2020/TT-BTC dated December 30, 2020, of the Minister of Finance, amending and supplementing a number of articles of Circular No. 12/2018/TT-BTC dated January 31, 2018, of the Minister of Finance, guiding the financial supervision, evaluation of the efficiency of state capital investment in wholly state-owned credit institutions and credit institutions of which more than 50% charter capital is held by the state.

3. Circular No. 16/2018/TT-BTC dated February 7, 2018, of the Minister of Finance, guiding a number of articles regarding the financial regime applicable to credit institutions and foreign bank branches.

4. Circular No. 18/2018/TT-BTC dated February 12, 2018, of the Minister of Finance, guiding a number of articles regarding the financial regime applicable to microfinance institutions.

5. Circular No. 19/2018/TT-BTC dated February 12, 2018, of the Minister of Finance, guiding a number of articles on the financial regime applicable to the Cooperative Bank of Vietnam.

6. Circular No. 20/2018/TT-BTC dated February 12, 2018, of the Minister of Finance, guiding a number of articles on the financial regime applicable to people's credit funds.

Article 2. To partially repeal the Circular

To repeal Articles 4, 5, 6 and 7 of Circular No. 84/2020/TT-BTC dated October 01, 2020, of the Minister of Finance, on amending and supplementing regulations on the periodic report regime under the Minister of Finance’s decision in the field of finance and banking.

Article 3. Effect

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

2. Heads of units under the Ministry of Finance and relevant agencies, organizations and individuals shall implement this Circular./. 

For the Minister

Deputy Minister

NGUYEN DUC CHI