Some new points on the private placement and trading of corporate bonds under Circular 138/2026/TT-BTC
Promulgated by the Ministry of Finance on September 25, 2026, Circular 138/2026/TT-BTC provides guidance on certain articles of Decree 200/2026/ND-CP on the private placement and trading of corporate bonds in the domestic market and the offering of corporate bonds in international markets. This Circular takes effect from October 1, 2026 (superseding Circular 30/2023/TT-BTC and Circular 76/2024/TT-BTC of the Ministry of Finance) with the following key points:
(i) Specific regulations on Issuers’ responsibilities regarding the registration, exercise of rights and transfer of ownership of privately placed corporate bonds;
(ii) Supplementation of several information disclosure obligations for Issuers of privately placed corporate bonds and specifies the forms to be used, covering bond issuances in both the domestic market and international markets.
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