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KEY FINANCIAL OBLIGATIONS FOR FDI'S COMPANIES

CÔNG TY TNHH SINASEAN VIỆT NAM
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Day 24/03/2025

Sinasean Supports FDI Enterprises with Post-Establishment Accounting & Auditing Services

After successfully registering their business in Vietnam, many foreign-invested enterprises (FDIs) face challenges in complying with local accounting standards, tax declarations, and audit obligations.
Sinasean provides strategic consultancy and connects FDI companies with trusted accounting and auditing partners to ensure legal compliance and operational efficiency.

📌 Important Notes for FDI Enterprises Regarding Capital Contribution, Annual Audit, and Periodic Reporting

1. Charter Capital Contribution

Deadline:

  • The charter capital must be fully contributed within 90 days from the date of issuance of the Enterprise Registration Certificate (ERC).

  • Contributions must be transferred through a direct investment capital bank account in Vietnam.

Forms of capital:

  • Can be in cash (foreign remittance) or assets (e.g., equipment, machinery)

  • Asset contributions require proper valuation and customs clearance procedures

Non-compliance risks:

  • Administrative penalties

  • Reduction of registered capital

  • Possible license revocation for serious violations

2. Annual Financial Audit

Mandatory Audit Requirement:

  • All FDI companies in Vietnam must have their annual financial statements audited by an independent licensed auditing firm

  • Audit results must be submitted within 90 days after the fiscal year ends

Audit documents include:

  • Balance Sheet

  • Income Statement

  • Cash Flow Statement

  • Notes to Financial Statements

Submission to:

  • Department of Planning and Investment (DPI)

  • Tax Department

  • General Statistics Office

  • Investment licensing authority (if applicable)

3. Monthly/Quarterly Reports

Tax Reports:

  • VAT, Corporate Income Tax (CIT), Personal Income Tax (PIT) declarations

  • E-invoice usage reports

  • Social insurance declarations (if hiring employees)

Investment Reports:

  • Quarterly and annual reports to the DPI or the relevant Industrial Zone Authority

  • Include updates on capital contribution, project implementation, revenue, expenses, and labor data

Statistical Reports:

  • Some enterprises must submit reports according to the General Statistics Office's requirements depending on industry

🤝 Sinasean’s Value-Added Services Include:

  • Post-establishment consulting on accounting and auditing requirements

  • Introducing reputable accounting and audit firms with local expertise and foreign client experience

  • Supporting communication and document preparation between FDI clients and service providers

  • Ensuring compliance with all legal obligations, helping avoid costly penalties or delays

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