Circular 55/2026/TT-BTC prescribing forms and reports for investment activities in Vietnam

CIRCULAR

Prescribing the forms and reports related to investment activities in Vietnam and investment promotion activities

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

Pursuant to the Government's Decree No. 96/2026/ND-CP dated March 31, 2026, detailing and guiding the implementation of a number of articles of the Law on 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 dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance hereby promulgates the Circular prescribing the forms and reports related to investment activities in Vietnam and investment promotion activities.

Article 1. Scope of regulation

This Circular provides forms and reports related to investment activities in Vietnam and investment promotion activities.

Article 2. Subjects of application

1. Investors conducting investment activities in Vietnam.

2. Competent authorities performing state management of investment with respect to investment activities in Vietnam and investment promotion activities.

3. Other organizations and individuals related to investment activities in Vietnam and investment promotion activities.

Article 3. Forms and reports related to investment activities in Vietnam and investment promotion activities

1. Forms and reports related to investment activities in Vietnam are provided in Appendix I.

2. Forms and reports related to investment promotion activities are provided in Appendix I.

Article 4. Implementation responsibility

Competent authorities performing state management of investment with respect to investment activities in Vietnam and investment promotion activities; investors conducting investment activities in Vietnam; organizations and individuals conducting investment promotion activities; and related organizations and individuals shall implement this Circular.

Article 5. Implementation provisions

1. This Circular takes effect from the date of signing and replaces the Minister of Planning and Investment's Circular No. 03/2021/TT-BKHDT dated April 9, 2021, prescribing the forms and reports related to investment activities in Vietnam, offshore investment and investment promotion activities; the Minister of Planning and Investment's Circular No. 25/2023/TT-BKHDT dated December 31, 2023, amending and supplementing a number of articles of the Minister of Planning and Investment's Circular No. 03/2021/TT-BKHDT dated April 9, 2021, prescribing the forms and reports related to investment activities in Vietnam, offshore investment and investment promotion activities; and the Minister of Planning and Investment's Circular No. 06/2025/TT-BKHDT dated February 12, 2025, providing forms related to special investment procedures.

2. Valid dossiers prepared in accordance with the forms prescribed in the Circulars specified in Clause 1 of this Article and received by competent authorities before the effective date of this Circular but not yet resolved shall continue to be processed and resolved. After the effective date of this Circular, competent authorities shall process and resolve dossiers using the forms promulgated together with this Circular.

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