Minutes of meetings of the Board of Directors of a joint stock company are prescribed in Clause 4, Article 158 of the Law on Enterprises 2020 as follows:

“Minutes of Board of Directors meeting

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3. The chairman, the person taking the minutes and those signing the minutes must be responsible for the truthfulness and accuracy of the content of the minutes of the Board of Directors meeting.

4. Minutes of meetings of the Board of Directors and documents used in the meeting must be kept at the company's headquarters.

5. Minutes made in Vietnamese and in a foreign language have the same legal effect. In case there is a difference in content between the minutes in Vietnamese and in a foreign language, the content in the minutes in Vietnamese shall apply.”

Thus, according to regulations, minutes of meetings of the Board of Directors of a joint stock company and documents used in the meeting must be kept at the company's headquarters.