Amend the regulations regarding investment of state capital

Accordingly, Circular 16/2023/TT-BTC amending, supplementing a number of articles of Circular No.  36/2021/TT-BTC as follows:

- Amend the adjustment of charter capital at the enterprise;

- Amend the principles, competent authority to decide and transfer method of state capital at joint stock companies, limited liability companies with two or more members;

- Amend the principles, competent authority to decide and transfer method of state capital at state enterprises that the State holds 100 percent of charter capital;

- Supplement the regulations on the distribution of profits at joint stock companies, limited liability companies with two or more members which have state shares and capital contributions.

- Amend the regulations on financial statements, forms, submission time, and receiving places for reports;

- Supplement regulations that the date of announcing auction results is the date of informing auction results;

- Replace Appendix 03 which is issued with Circular No. 36/2021/TT-BTC another Appendix.