Compliance Due Date Summary – FY2025/2026

Dear Valued Clients,

As 2025 draws to a close, ALTAS understands that you are planning for 2026 and preparing key financial strategies. Compliance with legal reporting obligations is essential to mitigate risks in your business operations in Vietnam.

Below is a summary of the core reporting requirements applicable to enterprises. For specialized sectors such as finance, banking, securities, or conditional business lines, additional obligations may apply. ALTAS encourages you to review and comply accordingly.

Should you require assistance, please contact ALTAS for tailored advice and support.

I. INVESTMENT SECTOR

1. By January 10, 2026: Report on the implementation status of the investment project in 2025
   By March 31, 2026:
   • Report on the implementation status for Q4/2025
   • Monitoring and evaluation report – implementation phase
   • Monitoring and evaluation report – operation phase
   Submission portal: National Investment Information System: fdi.gov.vn

II. COMMERCIAL SECTOR

2. By January 31, 2026: Report on goods trading activities in 2025
   Submission: Department of Industry and Trade

III. REPRESENTATIVE OFFICES AND BRANCHES OF FOREIGN TRADERS

3. By the last working day of January 2026: Annual activity report
   Submission: Department of Industry and Trade

IV. ENVIRONMENTAL REPORTING

4. By January 15, 2026: For project owners, production, business, and service facilities
   By January 20, 2026: For infrastructure developers of industrial zones and clusters

   Submission authorities:
   • Department of Agriculture and Environment
   • Commune-level People’s Committee
   • Environmental permit authority (if applicable)
   • Environmental registration authority (if applicable)
   • Management boards or infrastructure investors of IZs, EZs, ICs, and hi-tech parks (if applicable)

V. FINANCIAL REPORTING

5. No later than 90 days from the end of the fiscal year: Audited financial statements for fiscal year 2025
   Submission: Department of Finance, Tax Authority, Statistical Office, other

Timely and accurate compliance with statutory reporting is not only a legal obligation but also a critical foundation for transparency, credibility, and competitive advantage in a rapidly evolving business landscape. ALTAS remains committed to being your trusted partner, delivering timely compliance solutions to help you stay ahead of regulatory developments.

As we move into 2026, compliance, efficiency, and sustainability will be essential drivers for businesses to accelerate growth and strengthen their position in the Vietnamese market.