Issue of February 2026 – Decision No. 92/QD-BTC on enterprise registration and establishment procedures

Dear Valued Clients,

The Ministry of Finance (MoF) issued Decision No. 92/QD-BTC (“Decision 92”) on January 19, 2026, officially announcing the amended and supplemented administrative procedures (APs) applicable to the establishment and operations of enterprises under the MoF’s management scope. This Decision aligns with recent legal reforms, particularly Decree 168/2025/ND-CP on enterprise registration (effective June 30, 2025) and amendments to Decision 4166/QD-BTC dated December 15, 2025, focusing on items 2 and 5 in Appendix I.

In this Legal Update, we highlight the key new points in Decision 92 related to changes in enterprise establishment and operations.

1. Amendments and Abolition of Procedures                                   

Decision 92 publicizes a detailed list of administrative procedures subject to amendments and supplements aimed at simplifying enterprise establishment processes, reducing burdens on entrepreneurs and investors.

The abolished administrative procedures include:

• Administrative procedures Nos. 1, 2, 3, 4, 5, 18, 24, 25, 26, 27, 28 per Appendix 1 of Decision 2354/QD-BTC dated July 3, 2025. These procedures previously complicated and prolonged enterprise establishment; their abolition is a positive step forward;
• Administrative procedures Nos. 2 and 5 per Appendix 1 of Decision 4166/QD-BTC dated December 15, 2025. Abolishing these is expected to save time and effort for newly established enterprises, enhancing market competitiveness;

These amendments reflect the Ministry of Finance’s efforts to modernize administrative procedures, meeting practical needs and facilitating business operations. Decision 92/QD-BTC takes effect from January 19, 2026, promising significant reforms to enterprise establishment and operations processes.

2. Enterprise Registration Procedures After Decision 92 Takes Effect

Overall, the sequence and procedures for enterprise registration under Decision 92 remain unchanged from the Enterprise Law 2020 and Decree 168/2025/ND-CP. The main steps and documents include:

• Preparation of documents: Including Application for Enterprise Registration, Company Charter, List of Members/Shareholders, and personal identification documents (ID Card/Passport).
• Submission of documents: Submit online via the National Enterprise Registration Portal
• Processing of documents: The Business Registration Office under the Department of Finance will verify validity within 3 working days
• Receipt of results: If valid, the enterprise will receive the Enterprise Registration Certificate.

As always, we hope you find this update useful and look forward to continuing to work with you in the near future.

Best regards,

ENT Law LLC