Legal
Regulation

Law on Credit Institutions No. 32/2024/QH15, issued on January 18, 2024, effective from July 1, 2024, has been amended and supplemented by:

Law No. 43/2024/QH15, issued on June 29, 2024, which amends and supplements a number of articles of the Land Law No. 31/2024/QH15, the Housing Law No. 27/2023/QH15, the Law on Real Estate Business No. 29/2023/QH15, and the Law on Credit Institutions No. 32/2024/QH15; effective from August 1, 2024;

Law on Credit Institutions No. 96/2025/QH15, issued on June 27, 2025, which amends and supplements a number of articles of the Law on Credit Institutions; effective from October 15, 2025.

Circular No. 55/2025/TT-NHNN, issued on December 26, 2025, provides regulations on the replacement of Licenses, supplementation of business activities in Licenses, and the organization and operation of non-bank credit institutions, effective from February 9, 2026.

Circular No. 53/2018/TT-NHNN, issued on December 31, 2018, provides regulations on the operational network of non-bank credit institutions, effective from March 1, 2019, and amended and supplemented by:

Circular No. 30/2024/TT-NHNN, issued on June 30, 2024 by the Governor of the State Bank of Vietnam, which amends and supplements a number of articles of the Circulars regulating dossiers and procedures for approval of changes and the operational network of non-bank credit institutions, effective from July 1, 2024.

Circular No. 26/2024/TT-NHNN, issued on June 28, 2024, provides regulations on the financial leasing activities of general finance companies and financial leasing companies; effective from July 1, 2024.

Circular No. 23/2020/TT-NHNN, issued on December 31, 2020, provides regulations on prudential limits and safety ratios in the operations of non-bank credit institutions; effective from February 14, 2021, and amended and supplemented by:

Circular No. 09/2024/TT-NHNN, issued on June 28, 2024, which amends and supplements a number of articles of Circulars regulating prudential limits, safety ratios in operations, and the internal control system of credit institutions and foreign bank branches; effective from July 1, 2024.

Circular No. 45/2013/TT-BTC, issued on April 25, 2013 by the Ministry of Finance, provides guidance on the management, use, and depreciation of fixed assets; effective from June 10, 2013 and applicable from the 2013 fiscal year, and amended and supplemented by:

Circular No. 147/2016/TT-BTC, issued on October 13, 2016, which amends and supplements a number of articles of Circular No. 45/2013/TT-BTC; effective from November 28, 2016;

Circular No. 28/2017/TT-BTC, issued on April 12, 2017, which amends and supplements a number of articles of Circular No. 45/2013/TT-BTC; effective from May 26, 2017 and applicable from the 2016 fiscal year;

Circular No. 30/2025/TT-BTC, issued on May 30, 2025, which amends and supplements a number of articles of Circular No. 45/2013/TT-BTC; effective from July 15, 2025.

Circular No. 14/2023/TT-NHNN, issued on November 20, 2023, provides regulations on the Internal control system of non-bank credit institutions; effective from October 1, 2024.