Updated: October 2026
Download the full text of Official Letter No. 30060/STC-KTDN dated 13 October 2026 of the Ho Chi Minh City Department of Finance here (PDF, Vietnamese).
Many foreign-invested enterprises still treat investment reporting as a single obligation. In fact there are two independent reporting regimes, filed on two different information systems, using two different sets of forms, and most importantly, with annual deadlines almost two months apart.
On 13 October 2026, the Ho Chi Minh City Department of Finance issued Official Letter No. 30060/STC-KTDN to investors and economic organisations implementing investment projects in the city, setting out both regimes side by side.
Key points at a glance
| Investment project implementation report | Investment supervision and assessment report | |
|---|---|---|
| Legal basis | Article 47, Law on Investment 2025; Decree 96/2026/ND-CP | Decree 19/2026/ND-CP; Decree 96/2026/ND-CP; Circular 44/2026/TT-BTC |
| Filing system | fdi.mof.gov.vn | giamsatdautuquocgia.mof.gov.vn |
| Quarterly report | Before the 10th of the first month of the following quarter | Before the 10th of the first month of the following quarter |
| Half-year report | None | Before 10 July of the reporting year (data 1 Jan–30 Jun) |
| Annual report | Before 31 March of the following year | Before 10 February of the following year (data 1 Jan–31 Dec) |
| Forms | Forms I.3.1 to I.3.5, Circular 55/2026/TT-BTC | Forms 13, 15, 16, 17 and 18, Circular 44/2026/TT-BTC |
1. Scope: read this before following the guidance
The title of the letter sets the scope: non-state-budget investment capital for projects located outside industrial parks, export processing zones, high-tech parks and free trade zones.
This matters for FDI companies. Projects inside industrial parks, export processing zones, high-tech parks or free trade zones fall outside this guidance and should follow the instructions of the relevant zone management board.
Companies with several locations, some inside and some outside such zones, should first confirm which authority manages each project before preparing any report.
2. Investment project implementation report
Legal basis: Article 47 of the Law on Investment 2025 and Decree No. 96/2026/ND-CP dated 31 March 2026 guiding the Law on Investment.
Filing: online through the National Investment Information System at fdi.mof.gov.vn, using the account already issued to the company.
Deadlines:
- Quarterly report: before the 10th day of the first month of the following quarter.
- Annual report: before 31 March of the following year.
Forms: Forms I.3.1 to I.3.5 issued with Circular No. 55/2026/TT-BTC dated 15 May 2026 of the Minister of Finance.
3. Investment supervision and assessment report
This is a separate regime. It does not replace, and is not replaced by, the report in section 2.
Legal basis: Decree No. 19/2026/ND-CP dated 14 January 2026, Decree No. 96/2026/ND-CP dated 31 March 2026, and Circular No. 44/2026/TT-BTC dated 22 April 2026 of the Ministry of Finance on investment supervision and assessment report forms, online reporting and the operation of the supervision and assessment information system.
Filing: online through the Ministry of Finance investment supervision and assessment system at giamsatdautuquocgia.mof.gov.vn.
3.1. Periodic reports
- Quarterly report: before the 10th day of the first month of the following quarter.
- Half-year report: before 10 July of the reporting year, covering 1 January to 30 June.
- Annual report: before 10 February of the following year, covering 1 January to 31 December.
Periodic form: Form No. 13, the quarterly and annual report on supervision and assessment of investment project implementation issued with Circular 44/2026/TT-BTC, covering both implementation and operation of the project. See also: Investment supervision report under Circular 44/2026: Form 13.
3.2. When selected as investor
Upload the project information from the investment policy approval, investor selection decision or Investment Registration Certificate, together with the related legal documents, within 7 working days of the approval, selection or certificate being issued.
3.3. During project implementation
- Adjustments and ad-hoc updates: update the system no later than 7 working days after the competent authority approves an adjustment, such as changes to the investment policy, project, design, contract or contractor selection plan.
- Supervision and assessment report before adjusting the investment project.
- On project completion: update the final settlement information within 7 working days of approval and prepare a completion assessment report.
- During operation: update data quarterly and annually and prepare the operation supervision and assessment report on the system.
Detailed forms: Forms 13, 15, 16, 17 and 18 of Circular 44/2026/TT-BTC.
4. User accounts and digital signatures
This is the step companies most often miss, leaving them unable to file when the deadline arrives.
A digital signature is mandatory for submitting reports on the system, under Article 99.7 of Decree 96/2026/ND-CP and Article 3.2(b) of Circular 44/2026/TT-BTC.
Account registration: taikhoan.mof.gov.vn
- With a digital signature: register online directly. The Ministry of Finance issues the account within 1 working day of completed registration (Article 11.2(a), Circular 44/2026/TT-BTC).
- Without a digital signature: enter the investor information on the system, print the account registration form, have it signed and sealed by the head of the company or the legal representative, and email a colour scan to hotroungdung@mof.gov.vn. The account is issued within 1 working day (Article 11.2(c), Circular 44/2026/TT-BTC).
New account details are sent to the registered email. Technical support: Department of Information Technology and Digital Transformation, Ministry of Finance, hotline 1900636436 (option 4), email hotroungdung@mof.gov.vn.
5. Investor responsibilities
- Update information and reports fully, promptly and accurately under Article 7 of Circular 44/2026/TT-BTC and confirm the data on time (Article 4.4 and Articles 7, 8, 10 and 12 of Circular 44/2026/TT-BTC).
- Appoint an officer to manage the system account and supervise account users’ compliance with account security requirements (Article 11.5, Circular 44/2026/TT-BTC).
- Take responsibility for the data entered, including legal liability for inaccurate reporting.
Appointing an account manager is not a formality: when the person responsible leaves or changes role without handing over the account, the risk of missing a reporting period is high.
6. Penalties
The letter cites two penalty provisions, both in Decree No. 122/2021/ND-CP dated 28 December 2021 on administrative penalties in planning and investment:
- Failing to file investment activity reports, or filing late: Article 15.2(a).
- Failing to perform, or incompletely performing, investment supervision and assessment reporting: Article 15.1.
The two breaches fall under different provisions, consistent with these being two independent obligations.
7. Full-year reporting calendar
Assuming a project outside industrial zones in Ho Chi Minh City that is under implementation:
| Deadline | What to file |
|---|---|
| Before 10 January | Q4 report of the previous year on both systems |
| Before 10 February | Annual supervision and assessment report for the previous year, on giamsatdautuquocgia.mof.gov.vn |
| Before 31 March | Annual project implementation report for the previous year, on fdi.mof.gov.vn |
| Before 10 April | Q1 report on both systems |
| Before 10 July | Q2 report on both systems, and the half-year supervision and assessment report |
| Before 10 October | Q3 report on both systems |
Outside this calendar, every project adjustment triggers an update within 7 working days.
8. What to do now
- Confirm the scope of each project: outside industrial, export processing, high-tech and free trade zones follows this guidance; inside such zones follows the zone management board.
- Check you have accounts on both systems: fdi.mof.gov.vn and giamsatdautuquocgia.mof.gov.vn are separate.
- Check your digital signature is valid before each reporting period. Expired signatures at the deadline are a common problem.
- Put both annual deadlines in the calendar: 10 February and 31 March. This is the easiest point to confuse, since both are called “the annual report”.
- Appoint the account manager in writing and have a handover procedure for staff changes.
- Set an internal process for the 7-working-day update after each project adjustment; it sits outside the periodic calendar and is easily missed.
TrustlineAX helps FDI companies register system accounts, prepare and file both reports, and reconcile the figures with financial statements and tax filings. Contact TrustlineAX for advice.
Disclaimer
This article is based on Official Letter No. 30060/STC-KTDN dated 13 October 2026 of the Ho Chi Minh City Department of Finance on periodic investment reporting, and the regulations it cites:
- Article 47 of the Law on Investment 2025;
- Decree No. 19/2026/ND-CP dated 14 January 2026;
- Decree No. 96/2026/ND-CP dated 31 March 2026;
- Circular No. 44/2026/TT-BTC dated 22 April 2026 of the Ministry of Finance;
- Circular No. 55/2026/TT-BTC dated 15 May 2026 of the Ministry of Finance;
- Decree No. 122/2021/ND-CP dated 28 December 2021;
- Official Letters No. 7805/BTC-TDDT dated 9 June 2026 and No. 10362/BTC-TDDT dated 17 July 2026 of the Ministry of Finance.
Scope notes:
- This article relies on the content set out in the letter, not on the full text of the laws, decrees and circulars above. The detailed content of each form and other provisions of Circulars 44/2026/TT-BTC and 55/2026/TT-BTC have not been cross-checked.
- Specific fine amounts are not stated in the letter; check Article 15 of Decree 122/2021/ND-CP and any amendments directly.
- The letter applies to Ho Chi Minh City. Companies elsewhere should check the guidance of their local Department of Finance or investment registration authority.
- Projects inside industrial parks, export processing zones, high-tech parks and free trade zones fall outside the scope of this letter.
Official Letter No. 30060/STC-KTDN is implementation guidance from the Ho Chi Minh City Department of Finance, not a legal normative document.
This article is for reference only. It does not replace the original legal texts and does not constitute advice for any specific case. Please check the rules in force at the time of application and consult a professional adviser before making decisions.
TrustlineAX — Tax, accounting and compliance advisory for foreign-invested enterprises in Vietnam.