How to submit audited financial statements?

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Mandotary documents in year ended

No	Category	Documents	Output	Submit
1	Audit	Audited Financial statements	Hard copies	(*)
2		Management letter	Hard copies	Audit firm
3		List of adjustment or Audit finding report (if any)	Hard copies	Audit firm
4	Tax	CIT finanlization	.xml	Tax authority by online
5		PIT finalization (as at 31/12) (**)	.xml
6		Financial statements	.xml

Legal basic: Financial statements (Fs) of FDI enterprise subjected to audit in accordance with Vietnam’s Laws on auditing (Article 37)

(*) Detail instruction in Point 2. Submit Audtied financial statements

(**) PIT finalization only submited for tax period as at 31/12

Submited Audited financial statements

you are required to 

Report to	Method	Financial statement	Consolidated Financial statements
Ministry of Finance (*)	Offline	v	v
Statistics Office		v	v
Business Registration Office (**)		v	v
Tax office	Online	v	v
Parent company	By request	v	v
Stock Exchange Office (***)			v
Legal basis		Circular No.200/2014/TT-BTC	Circular No.202/2014/TT-BTC

(*) Only for FDI

(**) In some locatetities, The Business registration office and The Tax office do not receive hard copies (legal basis: article 18 of Circular No. 01/2016/TTLT-BKHDT-BTC). Therefore, please proactively contact local authorities for specific information.

(***) Submit whether the company is listed.

Result

Confirmation of departments