Circular 38/2026/TT-BTC forms of documents and reports on offshore investment

CIRCULAR

Providing for forms of documents and reports on offshore investment

Pursuant to the Law on Investment No. 143/2025/QH15 dated December 11, 2025;

Pursuant to the Government’s Decree No. 103/2026/ND-CP dated March 31, 2026, providing for offshore investment;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP of February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Ministry of Finance’s Circular No. 31/2026/TT-BTC dated March 27, 2026, providing for decentralization in the performance of a number of tasks and powers under the Ministry of Finance’s state management;

At the proposal of the Director of the Foreign Investment Agency;

The Minister of Finance promulgates the Circular providing for forms of documents and reports on offshore investment.

Article 1. Scope of regulation

This Circular provides for forms of documents and reports related to offshore investment from Vietnam in accordance with the Law on Investment No. 143/2025/QH15 dated December 11, 2025, and the Government’s Decree No. 103/2026/ND-CP dated March 31, 2026, providing for offshore investment.

Article 2. Subjects of application

1. Investors carrying out offshore investment activities from Vietnam.

2. State management agencies in charge offshore investment activities from Vietnam.

3. Other organizations and individuals related to offshore investment activities from Vietnam.

Article 3. Forms of documents for carrying out offshore investment procedures

Forms of documents and reports for carrying out offshore investment procedures promulgated together with this Circular include:

1. Forms of documents and reports applicable to investors as specified in Appendix I.

2. Forms of documents and reports applicable to state management agencies in charge of offshore investment as specified in Appendix II.

Article 4. Implementation provisions

1. This Circular takes effect from April 15, 2026, and replaces the provisions on offshore investment specified in Circular No. 03/2021/TT-BKHDT dated April 9, 2021, of the Minister of Planning and Investment, prescribing the forms and reports related to investment activities in Vietnam, offshore investment and investment promotion activities; Circular No. 25/2023/TT-BKHDT dated December 31, 2023, of the Minister of Planning and Investment, amending and supplementing a number of articles of Circular No. 03/2021/TT-BKHDT; and Appendix I of Circular No. 31/2026/TT-BTC dated March 27, 2026, of the Ministry of Finance, providing for decentralization in the performance of a number of tasks and powers under the Ministry of Finance’s state management.

2. For valid dossiers received before the effective date of this Circular but for which results have not yet been notified, investors may continue to use the submitted dossiers to carry out procedures for issuance, adjustment, termination, re-issuance and correction of certificates of offshore investment registration.

3. Any difficulties arising in the course of implementation of this Circular should be reported to the Ministry of Finance for guidance./.

For the Minister

Deputy Minister

NGUYEN THI BICH NGOC