From September 5, the circular on self-borrowing and repayment of state-owned enterprises owning more than 50% of charter capital will be abolished.

Specifically, the Minister of Finance issued a Circular to abolish two circulars: Circular No. 153/2014/TT-BTC dated October 20, 2014 promulgating the Regulation on consideration, examination and approval of foreign loans in the form of self-borrowing and self-payment of enterprises with more than 50% of charter capital owned by the State; and Circular No. 09/2022/TT-BTC dated February 14, 2022 amending and supplementing a number of articles of the Regulation on consideration, examination and approval of foreign loans in the form of self-borrowing and self-payment of enterprises with more than 50% of charter capital owned by the State, issued together with Circular No. 153/2014/TT-BTC.

The abolition of these circulars is based on the following documents: Law on Promulgation of Legal Documents 2025; Law on Management and Use of State Capital Invested in Production and Business at Enterprises dated November 26, 2014; Law on Enterprises dated June 17, 2020; Law amending and supplementing a number of articles of the Law on Enterprises dated June 17, 2025; Ordinance on Foreign Exchange dated December 13, 2005 and Ordinance amending and supplementing a number of articles of the Ordinance on Foreign Exchange dated March 18, 2013; Decrees No. 78/2025/ND-CP dated April 1, 2025 of the Government detailing a number of articles and measures to implement the Law on Promulgation of Legal Documents; Decree No. 91/2015/ND-CP dated October 13, 2015 of the Government on state capital investment in enterprises and management and use of capital and assets at enterprises; Decree No. 32/2018/ND-CP dated March 8, 2018 of the Government amending and supplementing a number of articles of Decree No. 91/2015/ND-CP dated October 13, 2015 of the Government on state capital investment in enterprises and management and use of capital and assets at enterprises; Decree No. 140/2020/ND-CP dated November 30, 2020 of the Government amending and supplementing a number of articles of Decree No. 126/2017/ND-CP dated November 16, 2017 of the Government on converting state-owned enterprises and single-member limited liability companies with 100% charter capital invested by state-owned enterprises into joint stock companies.

Along with that are Decree No. 10/2019/ND-CP dated January 30, 2019 of the Government on the implementation of rights and responsibilities of state ownership representatives; Decree No. 97/2024/ND-CP dated July 25, 2024 of the Government amending and supplementing a number of articles of Decree No. 10/2019/ND-CP dated January 30, 2019 of the Government on the implementation of rights and responsibilities of state ownership representatives; Decree No. 219/2013/ND-CP dated December 26, 2013 of the Government regulating the management of foreign borrowing and debt repayment of enterprises not guaranteed by the Government; Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government regulating the functions, tasks, powers and organizational structure of the Ministry of Finance ; Decree No. 166/2025/ND-CP dated June 30, 2025 amending and supplementing a number of articles of Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers and organizational structure of the Ministry of Finance .

Circular No. 76/2025/TT-BTC will take effect from September 5, 2025. The Director of the State Enterprise Development Department, Heads of units under the Ministry of Finance and relevant agencies, organizations and individuals are responsible for implementing Circular No. 76/2025/TT-BTC.