Audited Financial Statement Filings
Audit is compulsory procedure at year-ending for foreign direct investment (FDI) enterprise and listed company, in order to obtain audit’s opinion regarding the financial statements prepared by such entities.
Once audited financial statement (AFS) is issued, it should be submitted to respective authorities, along with online lodgment of tax finalization returns.
In Vietnam, a FDI is required to submit the hard copy of AFS to respective authorities as following:
Division of Corporate Finance | Hard copy
Upon administrative boundary merger in Vietnam, from 1 July 2025, AFS of HCM-based FDI can be filed at:
- 23 Tran Quoc Thao, Xuan Hoa Ward, HCMC
- Le Loi Street, Tower A, Finance Centre, Binh Duong Ward, HCMC
- 01 Pham Van Dong, Ba Ria Ward, HCMC
Statistic Department | Online
The company is required to submit statistic report online via portal thongkedoanhnghiep.gso.gov.vn.
Tax Department | Online
AFS is submitted online via tax portal thuedientu.gdt.gov.vn
Note that AFS must be submitted first then Corporate Income Tax (CIT) Finalization.
Deadline for AFS hard copy submission is same as the deadline for financial reporting and corporate income tax finalization. Failing to comply with prevailing regulation may have challenges from Vietnam authorities when they visit the Company in order to check the compliance.