Where should foreign-invested enterprise submit audited reports in Vietnam?

Within 90 days after the end of the fiscal year, Foreign Invested Enterprises (FIEs) need to prepare and submit audited reports to three different government departments:

• Provincial Department of Planning and Investment (DPI) or Provincial-level Export Processing and Industrial Zone Department in case foreign-invested enterprises are based in industrial zones or other development zones
• Provincial-level Tax Department
• Provincial-level Statistical Office