List of Vietnam Law
Circular No. 88/2025/TT-BTC dated September 03, 2025 of the Ministry of Finance of Vietnam on amendments to Circulars prescribing reporting by securities investment fund management companies, representative offices and branches of foreign securities companies and foreign fund management companies in Vietnam
Date: 9/3/2025
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THE MINISTRY OF FINANCE OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIET NAM
Independence-Freedom-Happiness ----------------- |
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No. 88/2025/TT-BTC
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Hanoi, September 03, 2025
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Pursuant to the Law on Securities No. 54/2019/QH14, as amended by the Law No. 56/2024/QH15;
Pursuant to the Government's Decree No. 155/2020/ND-CP dated December 31, 2020 on elaboration of some Articles of the Law on Securities;
Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 defining functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam, as amended by the Decree No. 166/2025/ND-CP;
At the request of the Chairman of the State Securities Commission of Vietnam (SSC);
The Minister of Finance of Vietnam promulgates a Circular providing amendments to Circulars prescribing reporting by securities investment fund management companies, representative offices and branches of foreign securities companies and foreign fund management companies in Vietnam.
“4. The representative office shall submit periodic reports to SSC in electronic form via the database system of SSC.“.
“5. The abovementioned periodic reports shall be submitted to SSC in electronic form via the database system of SSC.“.
“4. The fund management company shall send required reports to SSC in electronic form via the database system of SSC.“.
1. This Circular comes into force from October 20, 2025.
2. In case securities investment fund management companies, representative offices and branches of foreign securities companies and foreign fund management companies in Vietnam (hereinafter referred to as “reporting entities”) cannot submit the required reports via the database system of SSC due to force majeure events such as network system or server malfunctioning, failure to use digital certificates, and other force majeure events, the reporting entities shall provide SSC with notices indicating reasons for their failure to send reports, and submit reports via email or submit physical reports to SSC. Reporting entities are required to fully send such required reports via the database system of SSC immediately after such a force majeure event has been successfully rectified.
3. SSC, securities investment fund management companies, representative offices and branches of foreign securities companies and foreign fund management companies in Vietnam, and relevant organizations and individuals are responsible for the implementation of this Circular.
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PP. MINISTER
DEPUTY MINISTER (Signed and sealed) Nguyen Duc Chi (This translation is for reference only)
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