Circular 37/2026/TT-NHNN amend Circular 04/2025/TT-NHNN on banking record and document retention periods

CIRCULAR

Amending and supplementing a number of articles of Circular No. 04/2025/TT-NHNN dated May 15, 2025, on banking record and document retention periods

Pursuant to the Law on Archives No. 33/2024/QH15;

Pursuant to the Law on the State Bank of Vietnam No. 46/2010/QH12;

Pursuant to the Law on Credit Institutions No. 32/2024/QH15, amended and supplemented under Law No. 96/2024/QH15;

Pursuant to the Government’s Decree No. 26/2025/ND-CP defining the functions, tasks, powers and organizational structure of the State Bank of Vietnam, amended and supplemented under Decree No. 198/2025/ND-CP;

At the proposal of the Chief of the Office of the State Bank of Vietnam;

The Governor of the State Bank of Vietnam hereby promulgates the Circular amending and supplementing a number of articles of Circular No. 04/2025/TT-NHNN dated May 15, 2025, of the State Bank, on banking record and document retention periods.

Article 1. To add Points c and d after Point b, Clause 3, Article 3 as follows:

“c) In case a credit institution, foreign bank branch or payment intermediary service provider is dissolved, becomes bankrupt or terminates its operation, records and documents concerning the opening and use of payment accounts and e-wallets, and information, records, documents and reports prescribed by the law on anti-money laundering shall be transferred to the State Bank in the form of electronic data, records, and documents.

The credit institution, foreign bank branch or payment intermediary service provider shall complete the transfer before the expiration of its operating term specified in its license or before the State Bank’s decision on revocation of its license takes effect.

The above-mentioned records, documents and data shall be retained at the State Bank for at least 5 years from the date on which the State Bank receives their transfer from the credit institution, foreign bank branch or payment intermediary service provider.

d) The provision of the information specified at Point c of this Clause to state agencies and other organizations shall comply with the law on information confidentiality and personal data protection.”.

Article 2. To amend and supplement the Table of banking record and document retention periods

1. To amend and supplement Item No. 62 and add Item No. 62.a “Records of transactions on customers’ accounts” after Item No. 62 in Section III - Group of payment-related records and documents promulgated together with Circular No. 04/2025/TT-NHNN with the contents specified in Appendix I to this Circular.

2. To replace the contents of Items No. 255 through No. 265 in Section XI - Group of records and documents relating to anti-money laundering promulgated together with Circular No. 04/2025/TT-NHNN with the contents specified in Appendix II to this Circular.

Article 3. Effect

This Circular takes effect from July 19, 2026.

Article 4. Implementation organization

Heads of units under the State Bank, credit institutions, foreign bank branches, the Deposit Insurance of Vietnam, payment intermediary service providers, organizations conducting credit information activities, and related organizations and individuals shall implement this Circular.

Appendix I

(Attached to Circular No. 37/2026/TT-NHNN dated July 19, 2026, of the Governor of the State Bank of Vietnam, amending and supplementing a number of articles of Circular No. 04/2025/TT-NHNN on banking record and document retention periods)

Appendix II

(Attached to Circular No. 37/2026/TT-NHNN dated July 19, 2026, of the Governor of the State Bank of Vietnam, amending and supplementing a number of articles of Circular No. 04/2025/TT-NHNN on banking record and document retention periods)