THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 93/2005/TT-BTC
Hanoi, October 21, 2005
 
CIRCULAR
PROVIDING GUIDING AMENDMENT OF THE CIRCULAR 60/2004/TT-BTC DATED 18 JUNE 2004 OF THE MINISTRY OF FINANCE GUIDING ON PUBLIC ISSUES OF SHARES
Pursuant to the Decree No. 77/2003/ND-CP dated 1 July 2003 of the Prime Minister regulating the functions, tasks, power and organizational structure of the Ministry of Finance;
Pursuant to the Government's Decree No.144/2003/ND-CP dated 28 November 2003 on securities and securities markets;
In order to settle difficulties arising in the issuance of shares to the public, the Ministry of Finance hereby provide guiding amendment of a number of articles of the Circular 60/2004/TT-BTC dated 18 June 2004 of the Ministry of Finance guiding on public issues of shares as follows:
1. To amend Clause 2.2.2, Part II as follows:
“2.2.2 In the case of an organization registering the issue distributes  shares in order to pay a dividend or distributes bonus shares in order to increase charter capital from owner's equity, the application file for registration of the issue shall comprise the data specified in sub-clauses (a) and (b) of clause 2.2.1 above plus demonstration on the legal source of funds used to make the additional issue of such number of shares; the issuing organization shall not be requested to include tax finalization document in the application file.”
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