THE MINISTRY OF FINANCE_________ No. 83/2025/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ______________________ Hanoi, August 15, 2025 |
CIRCULAR
Annulment of the Ministry of Finance’s Circular No. 138/2012/TT-BTC dated August 20, 2012, providing guidance on the allocation of business advantage value to joint-stock companies transformed from state-owned companies
Pursuant to the Law on Promulgation of Legislative Documents dated February 19, 2025 (amended and supplemented under Law No. 76/2025/QH15 dated June 17, 2025);
Pursuant to the Law on Enterprises dated June 17, 2020 (amended and supplemented under Law No. 03/2022/QH15 dated January 11, 2022 and Law No. 76/2025/QH15 dated June 17, 2025);
Pursuant to the Government’s Decree No. 126/2017/ND-CP dated November 16, 2017, on transformation of state enterprises and single-member limited liability companies with 100% state enterprise-invested charter capital into joint-stock companies (amended and supplemented under the Government’s Decree No. 140/2020/ND-CP dated November 30, 2020);
Pursuant to of the Government’s Decree No. 78/2025/ND-CP dated April 01, 2025, detailing a number of articles and measures for the organization and implementation of the Law on Promulgation of Legislative Documents (amended and supplemented under the Government’s Decree No. 187/2025/ND-CP dated July 01, 2025);
Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance (amended and supplemented under the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025);
At the proposal of the Director of the Department for State Enterprise Development;
The Minister of Finance hereby promulgates the Circular on annulment of the Ministry of Finance’s Circular No. 138/2012/TT-BTC dated August 20, 2012, providing guidance on the allocation of business advantage value to joint-stock companies transformed from state-owned companies as follows:
Article 1. Annulment of the entire Circular
To annul the entire Circular No. 138/2012/TT-BTC dated August 20, 2012, of the Ministry of Finance, providing guidance on the allocation of business advantage value to joint-stock companies transformed from state-owned companies.
Article 2. Effect
This Circular takes effect as of October 01, 2025./.
| FOR THE MINISTER DEPUTY MINISTER
Cao Anh Tuan
|
Vietnamese
Circular 83/2025/TT-BTC PDF (Original)
Circular 83/2025/TT-BTC DOC (Word)
