To amend and supplement a number of provisions of Circular 19/2025/TT-BTC on registration of public companies, cancellation of public company status, and audited reports on contributed charter capital, the Minister of Finance has issued Circular 80/2026/TT-BTC (Circular 80). Circular 80 takes effect on August 16, 2026, and has the following main contents:
(i) Circular 80 introduces new provisions on determining owners’ equity for the purpose of public company registration;
(ii) Circular 80 provides further details on determining the date on which a company no longer satisfies the conditions for public company status;
(iii) Circurlar 80 amends the regulation on information disclosure obligations of public companies and the deadline for submitting an application for cancellation of public company status where the conditions for such stutus are no longer satisfied;
(iv) Circular 80 supplements a provision on reporting and information disclosure obligations in the cases where a company subsequently re-satisfies the conditions for public company status.