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:
- Department of Corporate Finance
Hanoi: Vo Chi Cong Zone – No. 258 Vo Chi Cong, Xuan La Ward, Tay Ho District, Hanoi, Vietnam
Ho Chi Minh: 123 Tran Quoc Thao, Ward 7, District 3, HCM, Vietnam
- Statistic Department
Hanoi: 1 Han Thuyen, Pham Dinh Ho Ward, Hai Ba Trung District, Hanoi, Vietnam
Ho Chi Minh: 29 Han Thuyen, Ben Nghe Ward, District 1, HCM, Vietnam
Note that the company is required to submit statistic report online via portal.
- Tax Department
AFS is submitted online via tax portal
The final result of AFS hard copy submission to Vietnam authority is to obtain acknowledged stamp from them for internal filings.
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.
