Circular 96/2025/TT-BTC annulling Circular 19/2003/TT-BTC providing guidance on the increase or decrease of charter capital and the management of treasury stocks in joint stock companies

CIRCULAR

Annulling the Minister of Finance’s Circular No. 19/2003/TT-BTC of March 23, 2003, providing guidance on the increase or decrease of charter capital and the management of treasury stocks in joint stock companies

Pursuant to the November 20, 2015 Law on Accounting;

Pursuant to the November 26, 2019 Law on Securities;

Pursuant to June 17, 2020 Law on Enterprises (which has a number of articles amended and supplemented under January 11, 2022 Law No. 03/2022/QH15 and June 17, 2025 Law No. 76/2025/QH15)

Pursuant to November 29, 2024 Law No. 56/2024/QH15 Amending and Supplementing a Number of Articles of the Securities Law, the Accounting Law, the Law on Independent Audit, the Law on the State Budget, the Law on Management and Use of Public Assets, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling of Administrative Violations;

Pursuant to February 19, 2025 Law on Promulgation of Legal Documents (which has a number of articles amended and supplemented under June 17, 2025 Law No. 76/2025/QH15);

Pursuant to the Government’s Decree No. 78/2025/ND-CP of April 1, 2025, detailing a number of articles of, and providing measures to organize and guide the implementation of, the Law on Promulgation of Legal Documents (which has a number of articles amended and supplemented under the Government’s Decree No. 187/2025/ND-CP of July 1, 2025);

Pursuant to the Government’s Decree No. 29/2025/ND-CP of February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance (which has a number of articles amended and supplemented under the Government’s Decree No. 166/2025/ND-CP of June 30, 2025);

At the proposal of the Director of the State Enterprise Development Department;

The Minister of Finance promulgates the Circular annulling the Minister of Finance’s Circular No. 19/2003/TT-BTC of March 23, 2003, providing guidance on the increase or decrease of charter capital and the management of treasury stocks in joint stock companies.

Article 1. To annul the whole of the Circular

To annul the whole of the Minister of Finance’s Circular No. 19/2003/TT-BTC of March 23, 2003, providing guidance on the increase or decrease of charter capital and the management of treasury stocks in joint stock companies.

Article 2. Implementation provision

This Circular takes effect on December 15, 2025.-

For the Minister of Finance

Deputy Minister

CAO ANH TUAN