Types of Reports That FDI Enterprises Must Submit

What Reports Must FDI Enterprises Submit in 2024, and What Are the Deadlines?

In this article, the lawyers of Ky Vong Viet Law will provide detailed answers.

1. Types of Reports Required for FDI Enterprises

The list of reports that FDI enterprises must submit in 2024 includes the following:

• Investment Activity Report

• Investment Supervision and Evaluation Report

• Report on Business Operations in Goods Trading and Related Activities

• Financial Report

• Labor Usage Report

2. Deadlines for Submitting Reports for FDI Enterprises

a) Periodic Investment Activity Report

• Deadline: Quarterly and annually

• Submission Authority: Investment registration authority and statistical agency in the respective locality

• Content: Reports on the implementation of investment projects, including:

  • Actual investment capital

  • Business investment performance

  • Labor information

  • Tax obligations to the state budget

  • Investment in research and development, environmental protection

  • Industry-specific indicators according to the business sector

• Submission Format: In writing and via the National Investment Information System

(Reference: Article 72 of the Investment Law 2020)

b) Investment Supervision and Evaluation Report

FDI enterprises must submit reports to the competent management agency, the authority approving the investment, and the supervising unit, including:

• Periodic Supervision and Evaluation Report: Semi-annual and annual

• Supervision and Evaluation Report before Project Adjustment

• Supervision and Evaluation Report upon Project Completion

• Self-assessment Report of the Investment Program or Project

• Annual Summary Report on Investment Supervision and Evaluation

(Reference: Clause 4, Article 100, Decree 29/2021/ND-CP)

Note:
Only national key projects, projects approved by the National Assembly under the public-private partnership model, and projects requiring National Assembly approval for investment policy need to submit investment supervision and evaluation reports.

c) Report on Business Operations in Goods Trading and Related Activities

• Deadline: Annually (before January 31)

• Content: Reporting, providing documents, or explaining issues related to goods trading and related activities, as well as retail business operations, as required by the competent regulatory authority.

(Reference: Clause 1, Article 40, Decree 09/2018/ND-CP)

d) Financial Report

• Annual Financial Report Deadline: No later than 90 days after the end of the fiscal year

• Submission Authority: Department of Finance of the province or centrally governed city where the enterprise’s headquarters is registered.

(Reference: Point a, Clause 2, Article 109, Circular 200/2014/TT-BTC)

e) Labor Usage Report

• Semi-annual Report: Submission deadline is June 5

• Annual Report: Submission deadline is December 5

(Reference: Clause 2, Article 4, Decree 145/2020/ND-CP)

3. Investment Supervision and Evaluation Report Template for FDI Enterprises

Template No. 13

Periodic Supervision and Evaluation Report on Investment Implementation for Projects Using Other Capital Sources

[INVESTOR’S NAME]
–––––––––

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
–––––––––

No.: /BCGSĐGĐT
[Location], Date … Month … Year …

INVESTMENT SUPERVISION AND EVALUATION REPORT
(6-month/year …)

Project Name: ………………………

To: [Relevant Authority]

I. PROJECT INFORMATION

1. Investor Information
   a) First Investor:

   • Name: …

   • Head office address, phone number, email: …

   • Capital contribution amount and percentage: …

   b) Next Investor:

   • Name: …

   • Head office address, phone number, email: …

   • Capital contribution amount and percentage: …

2. Economic Organization (Project Enterprise)

   • Company Name: …

   • Contact Information: Address, phone number, email …

   • Business Registration: Number, date, place of issue …

   • Legal Representative Information: …

   • Charter Capital: …

   • Statutory Capital (if applicable): …

3. Investment Project

   • Project Name: …

   • Location: …

   • Investment Approval Document/Investment Registration Certificate (if applicable): …

   • Land Area Used: …

   • Objectives and Scale: …

   • Total Investment Capital and Funding Sources: …

   • Project Duration and Implementation Progress: …

   • Investment Incentives, Support, and Applicable Conditions (if any): …

   • Conditions for Investors to Implement the Project (if any): …

(This section is only reported once in the first reporting period after project commencement or after project adjustments affecting project information.)

II. PROJECT IMPLEMENTATION STATUS

1. Project Progress and Goal Implementation

   • Project preparation progress

   • Land allocation status

   • Construction progress (if applicable)

   • Machinery and equipment purchase, installation, and trial operation progress (if applicable)

   • Implementation progress of investment phases (if applicable)

   • Business operation progress

   • Investment goal achievement progress

2. Investment Capital Contribution, Charter Capital, Statutory Capital (if applicable)

b) Funding Sources

3. Compliance with Regulations on Related Issues

   • Land use and natural resources

   • Environmental protection and fire prevention compliance

   • Compliance with business investment conditions for regulated industries

   • Compliance with requirements in the investment approval document and Investment Registration Certificate (if applicable)

4. Implementation of Investment Incentives (if any)

5. Difficulties and Challenges in Project Implementation (if any)

III. RECOMMENDATIONS

Recommendations to the competent authorities regarding support measures and solutions to project difficulties (if any).

INVESTOR
(Signature, Seal)

Thus, FDI enterprises must be fully aware of the required reports and submission deadlines to ensure compliance. Late submission may result in administrative penalties under Vietnamese law.

The above content is the legal consultation provided by Ky Vong Viet Law regarding the reports required for FDI enterprises. If you need further assistance, please contact us via hotline 1900 633 298 for accurate legal advice and support.

Best regards!