No.

Reports to be submitted

Deadlines

Legal Basics

Type of Reports

Guidance

I

Labor Reports

1.

Notification of Labor Changes in December 2024 (if any)

Employers must notify using Form No. 29 issued with Circular No. 28/2015/TT-BLĐTBXH to the employment service center where headquarter  is located about any changes in working employees (based on the month of the previous month).

If the employers reduces the workforce by 50 employees or more, they must immediately notify the employment service center where headquarter is located for prompt consultation and support.

Before 03 January 2025

Article 16 Circular No. 28/2015/TT-BLĐTBXH

2.

Report on Employment of Foreign Workers (if any)

Employers must report annually on the employment of foreign workers using Form No. 07/PLI, Appendix I issued with Decree No. 152/2020/NĐ-CP.

The period for annual report is from December 15, 2023, to December 14, 2024.

In case  foreign workers work for an employer in multiple provinces or municipal cities, within 3 working days from the date the foreign workers start working, the employer must report electronically to the Ministry of Labor - Invalids and Social Affairs and the Department of Labor - Invalids and Social Affairs where the foreign workers come to work, using Form No. 17/PLI, Appendix I issued with Decree No. 70/2023/NĐ-CP.

Before 05 January 2025

Article 6 Decree No.152/2020/NĐ-CP (amended by Decree No. 70/2023/NĐ-CP)

3.

Report of Work Accidents, Technical Incidents causing serious safety and occupational hygiene issues in 2024

Employers must collect and store information about work accidents that occur at workplace and maintain an annual Labor Accident Statistics Book (Form Appendix I issued with Circular No. 13/2020/TT-BLĐTBXH).

Regarding the annual report, the employers must send a summary report of work accidents to the Department of Labor, Invalids, and Social Affairs where the headquarters is located using the form specified in Appendix XII issued with Decree No. 39/2016/NĐ-CP.

Before 10 January 2025

Article 36 of the Labor Safety and Hygiene Law

Article 24 of Decree No. 39/2016/NĐ-CP

Article 3 of Circular No. 13/2020/TT-BLĐTBXH

4.

Report on Occupational Safety and Hygiene in 2024

Employers must report annually on occupational safety and hygiene to the Department of Labor, Invalids, and Social Affairs, and the Department of Health (either directly or by fax, post, or email) using the form specified in Appendix II issued with Circular No. 07/2016/TT-BLĐTBXH.

Before 10 January 2025

Article 81 of the Labor Safety and Hygiene Law

Article 10 of Circular No. 07/2016/TT-BLĐTBXH 

5.

Report on Participation in  Unemployment Insurance in 2024

Employers report to the Department of Labor, Invalids, and Social Affairs on the annual participation in unemployment insurance using Form No. 33 of Circular No. 28/2015/TT-BLĐTBXH.

Before 15 January 2025

Clause 7, Article 32 of Decree No. 28/2015/NĐ-CP

Clause 33 of Article 19, and Clause 3 of Article 20 of Circular No. 28/2015/TT-BLĐTBXH

II

Investment Report

1.

Report on the Implementation of Investment Projects for Quarter IV/2024

Every quarter, investors and business organizations executing investment projects must report to the local investment registration authority and the statistical authority about the implementation of their investment projects. The report includes the following contents: investment capital, results of business investment activities, information on labor, contributions to the state budget, investments in research and development, environmental protection and remediation, and industry-specific performance indicators based on the operational fields. 

Investors and economic organizations must report in writing and through the National Investment Information System (https://fdi.gov.vn).

Before 10 January 2025

Điều 72 Luật đầu tư 2020

Điều 102 Nghị định 31/2021/NĐ-CP

Article 72 of the Investment Law 2020

Article 102 of Decree No. 31/2021/NĐ-CP

2.

Report on the Implementation of Investment Projects in 2024

Every year, investors and business organizations executing investment projects must report to the local investment registration authority and the statistical authority on the implementation of their investment projects. The report should include the following contents: actual investment capital, results of business investment activities, information on labor, contributions to the state budget, investments in research and development, environmental protection and remediation, and industry-specific performance indicators based on operational fields.

The annual report must include the indicators from the quarterly report, along with indicators related to profits, employee incomes, expenses and investments in scientific research and technology development, environmental protection, and the origin of the technologies used.

Investors and business organizations must report in writing and through the National Investment Information System (https://fdi.gov.vn).

Before 31 March 2025

Article 72 of the Investment Law 2020

Articles 102 and 104 of Decree No. 31/2021/NĐ-CP

3.

Report on Investment Monitoring and Evaluation for 2024

Agencies, organizations, and individuals involved in national important projects as stipulated in the Public Investment Law and Construction Law; projects approved by the National Assembly under the Public-Private Partnership Investment Law; and those projects approved by the National Assembly must make a report on investment monitoring and evaluation.

The form for the investment monitoring and evaluation report must be conducted according to the templates specified in Circular No. 05/2023/TT-BKHĐT.

Before 10 February 2025

Article 2, Article 100 of Decree No. 29/2021/NĐ-CP

Circular No. 05/2023/TT-BKHĐT 

III

Financial and Tax Reports

1.

Annual Financial Report

Sole proprietorships and partnerships must submit their annual financial reports no later than 30 days from the end of the financial year. Other types of enterprises will have a deadline of 90 days from the end of the financial year to submit their annual financial reports.

Small and medium-sized enterprises must prepare and send their annual financial reports no later than 90 days from the end of the financial year to the relevant authorities as prescribed.

The annual financial report includes:

• Balance Sheet: Form No. B 01 – DN;
• Income Statement: Form No. B 02 – DN;
• Cash Flow Statement: Form No. B 03 – DN; and
• Notes to the Financial Statements: Form No. B 09 – DN.

30 January 2025 or 31 March 2025

Articles 100 and 109 of Circular No. 200/2014/TT-BTC 

2.

Annual Tax Settlement for Personal Income Tax

Organizations and individuals making payments of wages and salaries are responsible for filing tax settlement declarations and settling taxes on behalf of the individuals they pay, regardless of whether there are deductions for taxes or not.

In cases where the organization or individual does not make any income payments, they are not required to file a personal income tax settlement.

No later than the last day of the third month following the end of the calendar year (March 31, 2025) or the financial year for annual tax settlement documents.

Article 44 of the Tax Administration Law

Cause 6, Article 8 of Decree 126/2020/NĐ-CP 

3.

Annual Tax Settlement for Corporate Income Tax

The corporate income tax settlement declaration includes the annual corporate income tax settlement or tax settlement when a decision regarding the company's division, consolidation, merger, transformation of business type, dissolution, termination of operations is made.

No later than the last day of the third month following the end of the calendar year (March 31, 2025) or the financial year for annual tax settlement documents.

Article 44 of the Tax Administration Law

Article 16 of Circular 151/2014/TT-BTC