Circular No. 16/2023/TT-BTC dated March 17th, 2023 of the Ministry of Finance on amendments and supplements to certain Articles of the Circular No. 36/2021/TT-BTC dated May 26, 2021 of the Ministry of Finance

This Circular amends, supplements to some articles, clauses, appendixes of Circular No. 36/2021/TT-BTC on management of state capital at enterprises. To be specific:

- Abrogation of the regulation on reviewing and developing plans to determine charter capital and additional investment in charter capital with regard to enterprises whose charter capital has been approved by competent authorities since 2020 (at point b clause 1 Article 2).

- Amendments to bases for considering setting the starting price applied to transfer of state capital at enterprises (clause 1, clause 2 Article 3).

- Supplements to the regulation on distribution of profits by joint-stock companies and multiple-member limited liability companies which keep shares or contributed capital of the State (Article 7a).

- Amendments to the regulation on regime for preparation of reports and synthesis reports (periodic reports, reporting of several off-balance sheet accounts of state-invested enterprise (Article 9).

- Amendments to the sample Regulations on transfer of state capital at enterprises (Appendix No. 01).

- Replacement of the sample Report on several off-balance sheet accounts (Appendix No. 3)

This Circular takes effect from May 8th, 2023.