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Accountants at FDI companies usually have a firm grip on the tax calendar but can easily miss statistical reports for FDI companies and other reports submitted to authorities other than the tax office. These reports rarely trigger immediate penalties, but during an inspection or when amending an investment project, missing reports will slow the file down. This article groups the main non-tax reports and explains how ACCA Consulting Vietnam sets up reminders for its clients.
1. Why non-tax reports are so often forgotten
Tax returns come with reminder systems, clearly defined penalties, and the accountant prepares them every month. Statistical reports, labor reports and foreign loan reports, by contrast, are usually semi-annual or annual, go to different authorities, and nobody in the company is clearly assigned to them. When the accountant or the service provider changes, these obligations are very easy to lose.
2. Overview of statistical and other non-tax reports for FDI companies
The table below lists the most common report groups. Whether your company is subject to each one, and the exact reporting period, depends on your business lines, whether you employ foreign workers or hold foreign loans, and the regulations in force.
| Report group | Receiving authority | When it applies | Data source |
|---|---|---|---|
| Investment project implementation report | Investment registration authority | All licensed projects, quarterly and annually | Accounting books, financial statements |
| Periodic statistical report | Statistics authority | Under the statistical reporting regime applicable to enterprises | Financial statements, payroll, production data |
| Enterprise survey | Statistics authority | When the company is on the survey list | Annual financial statements, labor data |
| Labor usage report | Labor authority | Companies employing workers, periodically as required | Employee list, contracts |
| Foreign employee report | Labor authority | Companies employing foreign workers | Work permits, expat list |
| Foreign loan report | State Bank of Vietnam | Companies with foreign loans subject to reporting | Loan agreements, loan account statements |
| Report on foreign transactions for balance of payments purposes | State Bank of Vietnam | Companies selected for the reporting list | Detailed foreign currency receipts and payments ledger |
Illustrative example for a hypothetical FDI company with expats and a foreign loan. An actual company may have fewer or more.
View as table
| Investment registration authority | 1 nhóm |
| Statistics authority | 2 nhóm |
| Labor authority | 2 nhóm |
| State Bank of Vietnam | 2 nhóm |
3. Suggested reminder calendar for the year
- Start of each quarter
Review quarterly reports: investment project implementation report and quarterly statistical report, if applicable.
- Mid-year
Semi-annual reports on labor and foreign employees, if applicable.
- Year-end
Update the expat and loan lists; prepare data for annual reports.
- Q1 of the following year
After the financial statements are closed: annual investment, statistical and loan reports; tax finalization due 31 March for calendar-year companies.
- On receipt of a request letter
Respond to survey forms or ad hoc reporting requests by the deadline stated in the letter.
4. How to look up the forms currently in force
- 1Identify obligations
List what the company has: an investment project, expats, foreign loans, specialized business lines.
- 2Check the source regulation
Find the reporting regime on the portal of the relevant authority and confirm it is still in force.
- 3Check the filing channel
Determine whether filing is online or on paper, and which account is used to file.
- 4Add to a shared calendar
Put the exact deadlines into the work calendar alongside the tax calendar.
- 5Keep evidence
Keep the filed copy and the receiving authority's confirmation for each period.
5. Assign responsibilities clearly
- Accounting: financial data, capital, revenue, loans.
- HR: labor data, expats, work permits.
- Legal or the director: track regulatory changes, sign and submit reports.
- Accounting service provider: if you use one, state clearly in the contract which reports are in scope. See also the investment project implementation report.
A practical tip: keep a one-page reporting obligations register listing each report's name, authority, period, person in charge and where the filed copy is stored. At a staff handover, passing on this single page is enough for the newcomer to see the whole picture.
FAQ
Does a small FDI company have to submit statistical reports?
It depends on the statistical reporting regime in force and whether the company is on a survey list. The safe approach is to check with the local statistics office every year.
Is the foreign employee report different from a work permit application?
Yes. A work permit application is a procedure for each individual, while the report on the use of foreign workers is a periodic obligation of the company under the regulations.
Do accounting service providers handle non-tax reports?
It depends on the scope of the contract. At ACCA Consulting Vietnam, non-tax reports are listed clearly in the accounting service quotation so the company knows exactly what is covered.
Build a reporting obligations register for your FDI company
ACCA Consulting Vietnam reviews which reports your company is subject to and schedules reminders alongside your tax calendar.
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