On March 17, 2023, the Ministry of Finance issues Circular No. 16/2023/TT-BTC on amending and supplementing regarding the investment of state capital in enterprises.
Accordingly, Circular 16/2023/TT-BTC amending, supplementing a number of articles of Circular No. 36/2021/TT-BTC as follows:
- Amend the adjustment of charter capital at the enterprise;
- Amend the principles, competent authority to decide and transfer method of state capital at joint stock companies, limited liability companies with two or more members;
- Amend the principles, competent authority to decide and transfer method of state capital at state enterprises that the State holds 100 percent of charter capital;
- Supplement the regulations on the distribution of profits at joint stock companies, limited liability companies with two or more members which have state shares and capital contributions.
- Amend the regulations on financial statements, forms, submission time, and receiving places for reports;
- Supplement regulations that the date of announcing auction results is the date of informing auction results;
- Replace Appendix 03 which is issued with Circular No. 36/2021/TT-BTC another Appendix.Circular No. 16/2023/TT-BTC takes effect on May 08, 2023.