Foreign investors (individuals and businesses) investing directly in Vietnam must comply with the requirements of various types of investment. investment monitoring report To ensure compliance with the law and avoid legal risks, these reports help government agencies monitor project progress and effectiveness, and collect statistical data for management purposes.
This article details the different types of reports.Report on the progress of the investment project, investment monitoring and evaluation report), the required content, submission deadline, consequences for non-compliance, and a sample report.
1. Types of investment monitoring reports
According to Article 72 of the 2020 Investment Law and Circular 02/2022/TT-BKHĐT, Foreign investors are required to submit the following reports:
|
Report Type |
Frequency |
Description |
|
Report on the progress of the investment project. |
Quarterly, annual |
Update project progress, business results, and related indicators. |
|
Investment Monitoring and Evaluation Report |
6 months, annually |
Conduct a comprehensive assessment of socio-economic effectiveness, legal compliance, and environmental impact. |
- Report on the progress of the investment project.: Focus on operational aspects such as investment capital, labor, and tax payments.
- Investment Monitoring and Evaluation Report: A more in-depth analysis of effectiveness and compliance often requires more detailed information.
2. Content required in reports
The content of the report is stipulated in Articles 71 and 72 of Decree 29 / 2021 / ND-CP , and Circular 02/2022/TT-BKHĐT.
2.1. Report on the implementation status of the investment project
- Quarterly (Article 72, Investment Law 2020):
- Actual investment capital (total registered capital, disbursed capital).
- Business performance results (revenue, profit, exports/imports).
- Labor information (number of workers, new hires, foreign workers).
- Paying taxes to the state budget (corporate income tax, value-added tax, fees).
- Environmental protection (compliance with regulations, waste management).
- Specialized indicators (depending on the field, for example: production output).
- Annual: This includes content similar to quarterly reports but in more detail, often accompanied by audited financial statements.
2.2. Investment Monitoring and Evaluation Report
According to the Circular 02/2022/TT-BKHĐT:
- Progress compared to the approved plan.
- Mobilizing and utilizing capital (sources of capital, disbursement rate).
- Use of land, labor, and resources.
- Comply with environmental and labor regulations.
- Socio-economic effectiveness (impact on the community, employment).
3. Deadline for submitting reports
The deadline for submitting the report is stipulated in Clause 11, Article 100. Decree 29 / 2021 / ND-CP:
|
Report Type |
Deadline for payment |
For example |
|
Quarterly |
Before the 10th day of the first month of the following quarter |
Quarter 1 (January-March): Submit before April 10th |
|
Annual |
Before February 10th of next year |
2024: Submit before February 10, 2025 |
|
6 months |
Before July 10th of the reporting year |
First 6 months of 2025: Submit before July 10, 2025 |
The report is submitted to the investment registration authority (Department of Planning and Investment or Industrial Park Management Board) through the National Investment Information System.
See more: Tax filing deadlines for 2026
4. Example report
Here is a sample. Quarterly report on the progress of investment projectsBased on general requirements:
REPORT ON THE INVESTMENT PROJECT IMPLEMENTATION STATUS
Second quarter of 3
- General information
- Project Name: ABC Electronic Components Manufacturing Plant
- Investor: XYZ Company Limited
- Investment registration certificate number: 123456789
- Actual investment capital
- Total registered capital: USD 50.000.000
- Capital disbursed in Q3: USD 5.000.000
- Disbursement rate: 70% of the plan
- Business performance results
- Revenue: 2.000.000 USD
- Profit: $500.000
- Exports: $1.000.000
- Labor information
- Current number of employees: 150 people
- New hires: 20 people
- Foreign workers: 5 people
- Pay into the state budget.
- Corporate income tax: USD 100.000
- VAT: USD 150.000
- Environmental Protection
- Comply with QCVN 40:2011/BTNMT on wastewater treatment.
- No environmental incidents
- Difficulties and recommendations
- Shortage of skilled workers; request for recruitment assistance.
10 10 2025
[Signature of the representative]
Note:
The official report must follow the template provided. Circular 03/2021/TT-BKHĐT or updated documents.