Accordingly, the general regulations on public company registration, cancellation of public company status, and audited reports on contributed charter capital are as follows:

• The application dossier for public company registration, as well as the dossier and documents for reporting the termination of public company status as prescribed in Circular No. 19, may be submitted and received directly, by post, or via the online public service system in accordance with the guidelines issued by the Ministry of Finance.

• The application dossier for public company registration and the dossier and documents for reporting the termination of public company status must be prepared in writing in a single original set in Vietnamese. In case the dossier or documents contain copies, such copies must be either certified true copies from the originals or notarized. All dossiers and documents must ensure clarity, accuracy, truthfulness, and must not cause misunderstanding; they must also include all key information that could affect the decision-making of the relevant regulatory authority.

Documents prepared in a foreign language must be accompanied by a certified Vietnamese translation made by a competent authority. Documents issued or certified by a foreign competent authority must be legalized by consular authentication within six (06) months prior to the date on which the competent receiving authority receives the dossier or report.

• Organizations and individuals involved in the preparation of the public company registration dossier, the dossier and documents for termination of public company status, or reports on contributed charter capital up to the time of initial public offering registration, shall be legally responsible for the legality, accuracy, truthfulness, and completeness of the submitted documents. Organizations and individuals certifying the dossier and documents shall be legally liable within the scope of their involvement in relation to such dossier.

The State Securities Commission confirms the completion of the public company registration or the notification of the termination of public company status based on the dossier and reporting documents provided; it shall not be held responsible for any violations committed by organizations or individuals before or after the submission of a valid dossier.

A valid dossier is one that includes all required documents, and the contents of such documents are fully and properly declared in accordance with the provisions of law and the regulations stipulated in Circular No. 19.

Circular No. 19/2025/TT-BTC shall take effect from May 5, 2025.