Circular No. 38/2026/TT-BTC Regulating Templates and Reports on Overseas Investment

CIRCULAR
Regulating the format of documents and reports on outbound investment

BASED ON THE INVESTMENT LAW No. 143/2025/QH15 dated December 11, 2025;

BASED ON DECREE No. 103/2026/NĐ-CP dated March 31, 2026 of the Government on outbound investment;

BASED ON DECREE No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

BASED ON DECREE No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of DECREE No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

BASED ON CIRCULAR No. 31/2026/TT-BTC dated March 27, 2026 of the Ministry of Finance on the delegation of certain functions and powers in the field of state management by the Ministry of Finance;

IN ACCORDANCE WITH THE RECOMMENDATION OF THE DIRECTOR OF THE DEPARTMENT OF FOREIGN INVESTMENT;

THE MINISTER OF FINANCE ISSUES THIS CIRCULAR REGULATING THE FORMAT OF DOCUMENTS AND REPORTS ON

Article 1. Scope of Application

This Circular regulates the format of documents and reports related to outbound investment activities from Vietnam as provided in the Investment Law No. 143/2025/QH15 dated December 11, 2025, and DECREE No. 103/2026/NĐ-CP dated March 31, 2026 on outbound investment.

Article 2. Applicability

1. Investors engaged in outbound investment activities from Vietnam.

2. State management agencies responsible for outbound investment activities from Vietnam.

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

Article 3. Format of documents implementing the investment approval process

The format of documents and reports implementing the outbound investment approval process as issued with this Circular includes:

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

2. Format of documents and reports applicable to state management agencies responsible for outbound investment as specified in Appendix II.

Article 4. Implementation Provisions

1. This Circular takes effect from April 15, 2026, and replaces the content related to outbound investment stipulated in CIRCULAR No. 03/2021/TT-BKHĐT dated April 9, 2021 of the Minister of Planning and Investment on the format of documents and reports related to investment activities within Vietnam, outbound investment from Vietnam, and promotion of investment; CIRCULAR No. 25/2023/TT-BKHĐT dated December 31, 2023 of the Minister of Planning and Investment amending and supplementing certain provisions of CIRCULAR No. 03/2021/TT-BKHĐT and Appendix I of CIRCULAR No. 31/2026/TT-BTC dated March 27, 2026 of the Ministry of Finance on the delegation of certain functions and powers in the field of state management by the Ministry of Finance.

2. For valid applications received before this Circular takes effect that have not yet been processed, investors may continue to use the submitted application documents for the issuance, amendment, termination, renewal, and correction of the Certificate of Registration for Outbound Investment.

3. In the course of implementing this Circular, if any difficulties arise, relevant organizations and individuals are requested to report to the Ministry of Finance for guidance./

Central Committee Secretariat;

Prime Minister; Deputy Prime Ministers of the Government;

Central Party Office and Party Committees;

General Secretary's Office;

National Assembly Office;

Office of the President

Government Office:

Supreme People's Procuratorate;

Supreme People's Court;

National Audit Office:

Ministries and Sectoral Bodies at the same level as a Ministry:

People's Committees of provinces and municipalities directly under the Central Government:

Departments of Finance of provinces and municipalities directly under the Central Government:

PEOPLE'S COMMITTEE OF PROVINCES AND DIRECTORATES UNDER THE CENTRAL GOVERNMENT:

National Database on Legal Documents;

Ministry of Finance's Electronic Information Portal;

MINISTRY OF FINANCE WEBSITE:
LIST OF MODELS AND REPORTS FOR IMPLEMENTING INVESTMENT PROCEDURES ABROAD
(Accompanying Circular No. 38/2026/TT-BTC dated March 31, 2026

of the Minister of Finance)

Appendix I (of the Minister of Finance)

Model I.1

Application for Registration of Overseas Investment
(Based on Clause 1, Article 19 and Clause 1, Article 22 of Decree No. 103/2026/NĐ-CP; applicable to all applications for an overseas investment registration certificate)

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

APPLICATION FOR REGISTRATION OF OVERSEAS INVESTMENT

-----------------------------

To: Department of Foreign Investment/Budget Ministry

I. INVESTOR

1. Information on the First Vietnamese Investor:

a. If investor is an individual:

Full Name: ...

Individual Identification Number:...

Tax Registration Number:

Contact Address:

b. If investor is a company/enterprise:

Alternative contact address for transactions (different from the registered office):

Information on the legal representative of the company/enterprise, including:

Sent to the Ministry of Finance for projects requiring approval by the Prime Minister and sent to the Department of Foreign Investment for all other projects

2. Is one of the following documents: Business Registration Certificate, Establishment Certificate, Decision on Establishment or equivalent legal document.

Full Name: ...

[Investor selects [x] the appropriate type of investor]

State-Owned Enterprise

Name of the State Asset Owner's Authority (if applicable): ... Percentage of State Capital:...

Foreign-Invested Enterprise

Percentage of Foreign Capital:...

☐ Other Enterprise

2. Information on the Next Vietnamese Investor (if any): Similar information as the first investor

Email for Account Notification (email used to receive information from the National Investment Information System):…

Account Manager Information:

Full Name: ... Position: ...

a. If partner is an individual:

Full Name: ... Nationality: ... (Legal status document) Number: ...; Date of Issuance...; Issuing Authority ...

b. If partner is a company/enterprise:

☐ Established in accordance with the laws of the receiving country/territory

] Invested through a Contract ... (specify type of contract) abroad

Participated in managing the foreign enterprise by purchasing shares/equity interests, specifically:

☐ Purchased Shares ☐ Purchased Equity Interests ☐ Other Investment Form as per laws of the receiving country/territory: ...

The project requires registration for an overseas investment registration certificate under Article 17 of Decree No. 103/2026/NĐ-CP:

☐ Yes

1. Project Name: ... (self-determined, including the main operational objective)

2. Name of Foreign Economic Organization: ... [specify for forms a and c under Article 39(1) of Law No. 143/2025/QH15; name in English, with Vietnamese translation (if applicable)]

Trading Name (if any): ...

Registered Office Address: ... [specify the official or anticipated registered office address abroad. Address in English, with Vietnamese translation (if applicable)]

3. Location of Investment Operations: ... [specify for projects subject to location documentation requirements under Article 12 of Decree No. 103/2026/NĐ-CP]

4. Objectives and Scale of Operation:

4. Objectives and Scope of Operations:

Objective of operations: (Investor self-determines according to the business sector registered for investment operation)

+ Main objective: ...

Other objectives: ...

Project scale (for projects with documentation confirming the location of project implementation): ... [capacity, area,...]

Foreign direct investment:

5.1 Total foreign direct investment of the project abroad is ... (...in words) ... (currency used for investment).

The foreign direct investment of Vietnamese investors is ... (...in words...) ... (currency used for investment), equivalent to ... (...in words...) Vietnamese dong, equivalent to ... (...in words...) United States dollars.

(Exchange rate ... on ... of ...)

(In the case of investment in the form of capital contribution, share purchase, or purchase of equity participation as provided at Point c, Article 39 of Law No. 143/2025/QH15:

The investor shall provide additional information on the ownership ratio of the investor's equity in foreign economic organizations after making a capital contribution, share purchase, or purchase of equity participation).

Main objective of the project is the main business activities, using most of the funds invested abroad for the project.

2 According to the exchange rate of foreign currency at the time of project application by a foreign exchange service provider authorized in Vietnam.

In the case of capital contribution, share purchase, or purchase of equity participation, simultaneously increasing the registered capital of the foreign economic organization, the investor shall clearly state the funds used for capital contribution, share purchase, or purchase of equity participation and the funds to increase the registered capital of the foreign economic organization.

5.2 Form of foreign direct investment:

... (specify investor name) uses funds as follows:

Shareholder capital

Borrowed capital: ...

Profits retained from overseas investment project for reinvestment (applicable to projects that have already generated profits from other investment projects of the investor) (if applicable, in case not applicable, write "Not applicable"): ...

[- In the case where the investor is a business entity with foreign investors holding more than 50% of its registered capital, the investor shall explain and commit to compliance with the provisions at Paragraph 5, Article 15 of Decree No. 103/2026/NĐ-CP;

In the case where the investor is a state-owned enterprise, the investor shall explain and commit to compliance with the legal provisions on managing and using state capital invested in production and business activities at the enterprise and the provisions of Article 10 of Decree No. 103/2026/NĐ-CP]

... (specify investor name) commits to the legality of the source of foreign direct investment and commits to bearing responsibility for the effectiveness of the project.

5.4 Demand for use of funds invested abroad

[Not applicable in the case of investment form of capital contribution/share purchase/purchase of equity participation by a foreign economic organization to participate in management of such organization]

Fixed assets: (specify amount for each item if any, e.g., construction of factory buildings, warehouses, machinery, equipment, office furniture, maintenance and upgrade costs, other fixed assets)…(in the currency used for investment)

Unit: ... (currency used for investment)

5.6 Funds transferred abroad before issuance of the Certificate of Investment Abroad (with confirmation from a foreign exchange bank where the investor has an account in foreign currency prior to issuance of the Certificate of Investment Abroad as per the guidelines issued by the State Bank of Vietnam): (if not applicable, write "Not applicable". if applicable, fill in the following) ___ __ Foreign Exchange Bank

5.7 Funds registered with the State Bank of Vietnam for investment abroad (applicable to projects invested abroad previously not subject to issuance of a Certificate of Registration for Investment Abroad but now subject to such issuance): ……

Current status of project operations: ...

Completion of investment procedures in foreign countries: within time period ...

Commencement of operations: Within ... months

7. Investment incentives and support (if applicable): ...

8. Investor's recommendation (if applicable).

III. INVESTOR'S COMMITMENT

9

The investors commit to the following:

The investors commit that they are responsible for the legality, accuracy, and truthfulness of the content of the application in accordance with Point a, Paragraph 1, Article 7 of Decree No. 103/2026/NĐ-CP and will bear responsibility for the effectiveness of foreign investment operations in accordance with Paragraph 2, Article 38 of Law No. 143/2025/QH15.

Comply with the laws of Vietnam, provisions of the Certificate of Registration for Investment Abroad, and legal provisions of the receiving country/territory;

In case of individual investor: Commit not to fall under the category specified in Paragraph 2, Article 17 of Enterprise Law No. 59/2020/QH14 as amended by Law No. 76/2025/QH15

IV. ATTACHED DOCUMENTS

... day ... month ... year ... Name of investor (individual/business owner/legal representative of the organization/company; each investor signs, specifies name and position, and affixes seal if applicable)

QR code

(The investor provides a QR code to download the electronic version of the project application in accordance with Paragraph 2, Article 7 of Decree No. 103/2026/NĐ-CP)

Form I.2

Proposal for overseas investment project

(Applicable to applications requesting issuance of a Certificate of Registration for Investment Abroad subject to approval by the Prime Minister)
(Paragraph 2, Article 42 of Law No. 143/2025/QH15 and Paragraph 3, Article 19 of Decree No. 103/2026/NĐ-CP)
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

PROPOSAL FOR OVERSEAS INVESTMENT PROJECT

The investors explain the overseas investment project as follows:

-----------------------------

Address: ...

Investors shall provide the following explanation regarding their foreign investment project:

Address: ...

Purpose of operations: ...

5. Foreign Direct Investment:

The foreign direct investment of Vietnamese investors is ... (in words) ... (type of foreign currency used for investment), equivalent to ... (in words) Vietnamese dong, equivalent to ... (in words) US dollars (if applicable).

5.3 Source of funds for foreign direct investment:

11

Each investor shall explain the source of their foreign direct investment as follows: [The investor named] uses the following sources of funding:

Borrowed capital: ...

Projected borrowing source (Borrowing from financial institutions (domestic and foreign), amount, term, interest rate): ...

Profits earned from the overseas investment project shall be retained for further foreign direct investment activities: ...

- In case the investor is an economic organization where a foreign investor holds more than 50% of its capital, the investor shall explain compliance with the provisions of Clause 5 of Article 15 of Decree No. 103/2026/NĐ-CP:

- In case the investor is a state-owned enterprise, the investor shall explain compliance with the legal provisions on managing and utilizing state capital invested in production and business activities at enterprises and compliance with the provisions of Article 10 of Decree No. 103/2026/NĐ-CP.

5.4 Capital provided to foreign economic organizations for borrowing or guaranteeing loans from foreign economic organizations:

6. Schedule of implementing the investment activities of the project from the date of issuance of the Certificate of Registration for Foreign Direct Investment:

Commencement of operations: Within a period of ... months

7. Measures regarding supply of raw, natural, and material resources to meet the needs of foreign direct investment; including supply from Vietnam has

8. Evaluation of the necessity for foreign direct investment

9. Evaluation of the suitability of foreign direct investment activities with the principles of investment

in accordance with the provisions of Clause 1, Article 38 of Law No. 142/2005/QH13.

10 Analysis of risks and proposed risk prevention measures...

III. INVESTOR'S COMMITMENT. Assumes legal responsibility for the legality, accuracy, and truthfulness of the content of the application in accordance with the provisions of paragraph a, Clause 1, Article 7 of Decree No. 103/2026/NĐ-CP and assumes responsibility for the effectiveness of foreign direct investment activities in accordance with Article 38 of Law No. 143/2025/QH15.

..., date ... month ... year ... Investor's name (individual investor/trading household/legal representative of an organization/company; each investor signs, writes full name, position and seals - if applicable)

13

Model I.3

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

APPLICATION FOR AMENDMENT
CERTIFICATE OF REGISTRATION FOR FOREIGN DIRECT INVESTMENT

To: Department of Foreign Investment/Ministry of Finance¹

The investors request amendment to the Investment License/Certificate of Registration for Foreign Direct Investment/Certificate of Registration for Foreign Direct Investment No. ... issued by ... (issuing authority)/Ministry of Planning and Investment/Ministry of Finance/Department of Foreign Investment on date as follows:

I. INVESTOR

Individual identification number:

Tax registration number:…

Contact address: ...

Telephone:

b. In case the investor is an organization/company: Name of organization/company: ...

Registered office:

or other legal documents with equivalent legal value.

Information about the legal representative of the investing organization/unit, including:

Full name: …

Individual identification number:…

State-owned enterprise

Other economic organization

1 Name of foreign economic organization: ...

2. Project location: ...

3 Purpose of operations: ...

4 Foreign direct investment by Vietnamese investors: ...

Amount already transferred abroad: ...

6 Capital, profits and... 7 Results of production and business activities up to the time of application for amendment: if relevant indicators on revenue, profit.

The investors register amendments to the following contents:

1. Amended content 1…(The content to be amended, e.g., foreign direct investment amount/main objective/...) as stipulated in the Investment License/Certificate of Registration for Foreign Direct Investment/Certificate of Registration for Foreign Direct Investment No. ... dated... or the first amendment certificate of registration for foreign direct investment dated... is: ... (specify the proposed amended content in detail)

Now request to amend to: ...

Reason for amendment: ...

Supporting documents attached (if any): ...

For cases where additional capital is increased, the investor shall explain as follows:

15

Total foreign direct investment after adjustment is ... (type of foreign currency used for conversion

(1) Form of the additional foreign direct investment.

(ii) Source of funds for the additional foreign direct investment: [Each Vietnamese investor explains

... (the name of the investor) uses the following sources of funding ...

Share capital:

Capital transferred from Vietnam to abroad: ... Vietnamese dong, equivalent to ... US dollars of ... (name of financial institution/person lending...

Profits earned from foreign direct investment project retained for reinvestment (applicable only to projects with profits) (if any, in the case where there are no

I - In case the investor is an economic organization where a foreign investor holds more than 50% of its capital, the investor shall explain compliance with the provisions of Clause 5 of Article 15 of Decree No. 103/2026/NĐ-CP:

- In case the investor is a state-owned enterprise, the investor shall explain compliance with the legal provisions on managing and utilizing state capital invested in production and business activities at enterprises and compliance with the provisions of Article 10 of Decree No. 103/2026/NĐ-CP.

(ii) Need for use of additional foreign direct investment funds [Not applicable to forms as per paragraph c, Clause 1, Article 39 of Law No. 143/2025/QH15]

Fixed capital:…(specify the amount for each item if any of

Foreign. The foreign investment capital that has been issued: Calculated according to the exchange rate at the time of issuance of the certificate of registration for outbound investment at the office, repair and upgrade costs, other fixed assets)... unit of measurement: (foreign currency used for investment)

(iv) Capital for economic organizations abroad borrowing and/or re-lending abroad: …

2. Content of adjustment 2 (if applicable): Record similar content of adjustment 1
IV. CONTENT ADJUSTED ON THE NATIONAL INVESTMENT INFORMATION SYSTEM (if applicable)

[For the adjusted contents that have been updated on the investment page according to paragraph 2 of Article 23 of Decree No. 103/2026/NĐ-CP)

Investors who have adjusted the following content:

... for example, investor information, other objectives...

V. ASSESSMENT OF THE NECESSITY TO ADJUST OUTBOUND INVESTMENT ACTIVITIES (applicable to projects approved by the Prime Minister for adjustment)

2. Assessment of the suitability of outbound investment activities with the principle "go global".

3. Analysis of risks and propose risk prevention solutions...

4. Solutions regarding supply of raw, fuel, material meeting the needs of foreign investment; including supply from Vietnam (if applicable): ...

5. Projected economic benefits and fulfillment of financial obligations after approximation: ...

1. Amend Article 38, Paragraph 1, Item 1 of Law on Investment No. 143/2025/QH15.

VI. INVESTOR'S COMMITMENT

Investors commit to the following contents:

1. Bear legal responsibility for the legality, accuracy, and truthfulness of the content of the application form in accordance with point a, paragraph 1, Article 7 of Decree No. 103/2026/NĐ-CP and bear personal responsibility for the effectiveness of outbound investment activities.

3. Bear the responsibility to return the original Investment Permit/Investment Certificate/Investment Registration Certificate and any adjustments (if applicable) when receiving the Investment Registration Certificate (adjustment).

VII. ATTACHED DOCUMENTS (Investors submit the documents specified in paragraph 1, Article 21 of Decree No. 103/2026/NĐ-CP for projects approved by the Prime Minister; or paragraph 1, Article 24 of Decree No. 103/2026/NĐ-CP for other cases)

... day ... month ... year ...
Investor's name (individual investor/trading household legal representative of an organization/company; each investor signs and clearly states their name, position, and seals - if applicable)

QR code

(Investor provides the QR code to download the electronic project file according to Article 7, paragraph 2, Decree No. 103/2026/NĐ-CP) 21

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

Address of the headquarters: ...

Place of implementation

Objective of the project.

Foreign investment capital of the investor: ... (in numbers and in currency of the receiving country.

The investor... (specify the name of the investor) has foreign currency on account at Bank... (specify the name, authorized financial institution) as of date... month... year... is... (type of foreign currency used for the project implementation in the foreign country) (in numbers and words) to implement the project.

(Attached is a confirmation document from the financial institution regarding the sufficient balance of foreign currency account for overseas investment by the investor) The investor (specify the name of the investor) hereby commits to bear responsibility for the truthfulness, accuracy of the declared content.

Done at …, date ... month ... year ... Name of the investor (individual investor or legal representative of an organization/company; each investor signs, writes full name, position and affixes stamp if any)

Sent to Ministry of Finance for projects requiring approval by the Prime Minister and sent to Department of Foreign Investment (Based on Clause 7 of Article 19 of Decree 103/2026/NĐ-CP, applicable to projects approved by the Prime Minister and where the investor does not have sufficient foreign currency reserves for overseas investment)

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

In accordance with the request of the investor ... (specify the name of the investor) in document number... dated... month... year..., the authorized representative of the financial institution ... (specify the name of the authorized financial institution) commits to sell to the investor (in case of selling foreign currency) and/or commit to lend to the investor (in case of lending foreign currency) an amount of foreign currency... (specify in numbers and words) United States dollars/(type of foreign currency used for the project implementation in the foreign country) for the implementation of project ... (specify the name of the project, foreign economic organization) in ... (name of the country/region receiving investment) provided that the investor ... (specify the name of the investor) meets the conditions for purchasing or borrowing foreign currency as stipulated by law.

Done at …, date ... month ... year ... Authorized representative of the authorized financial institution (specify full name and position, sign, affix stamp)

Foreign currency for overseas investment. The amount of foreign currency committed by the financial institution to sell or lend to the investor is as stated in the registration document for overseas investment.

23

Model 1.7
Decision on Overseas Investment

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

..., date ... month ... year

RESOLUTION/DECISION 1

(On overseas investment)

BOARD OF MEMBERS/MONITORING BOARD/CORPORATE BOARD/TRUSTEE/...
Based on the Law on Investment No. 143/2025/QH15 dated December 11, 2025.

Based on the Enterprise Law No. 59/2020/QH14 dated June 17, 2020; Law No. 76/2025/QH15 dated June 17, 2025 amending and supplementing certain provisions of the Enterprise Law;

Based on Decree No. 103/2026/NĐ-CP dated March 31, 2026 of the Government regulating overseas investment;

Based on Circular No. 38/2026/TT-BTC dated March 31, 2026 of the Minister of Finance prescribing models for documents and reports related to overseas investment.

Based on Meeting Minutes No. ... dated ... month ... year ... of the Board of Members/Monitoring Board/Corporate Board/... (specify the name of the investor) if applicable.

RESOLUTION/DECISION.

Project Name:...

I Economic Organization Abroad (if any).

Location of investment activities (for projects with location confirmation documents): ...

The investor shall determine the legal form of the document in accordance with the Enterprise Law. (e.g., Conversion)

The investor shall determine the legal form of the document according to the provisions of enterprise law (e.g., Dissolution

Objectives and Scope of Operations

Main Objective: ...

Other Objectives: ...

Capital: ...

Machinery, equipment, goods valued at: ...

Other assets (specify type of asset) valued at...

Foreign Investment Capital Sources:

Investor's own capital...

Article 2. Implementation

Entrust ... (unit, individual) ...

Article 3. Effectiveness of the Decision/Resolution This decision/resolution shall take effect from ...; ... (relevant unit, individual) shall be responsible for implementing this decision/resolution.

Recipient:

(relevant organization, individual), ..., date ... month ... year

25

Model 1.8
Decision Adjusting Foreign Investment Operations

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

DECISION/RESOLUTION¹ (On adjusting foreign investment operations)

BOARD OF MEMBERS/MONTHLY SHAREHOLDERS' MEETING/
BOARD OF DIRECTORS/PREMIER/COMPANY OWNER/...

Based on the Investment Law No. 143/2025/QH15 dated December 11, 2025.

Based on the Enterprise Law No. 59/2020/QH14 dated June 17, 2020; Law No. 76/2025/QH15 dated June 17, 2025 amending and supplementing certain provisions of the Enterprise Law;

Based on Decree No. 103/2026/NĐ-CP dated March 31, 2026 by the Government on foreign investment:

Based on Circular No. 38/2026/TT-BTC dated March 31, 2026 by the Minister of Finance:

Based on Meeting Minutes No. ... dated ... month ... year ... of the Shareholders' Meeting/Board of Directors/... (specify investor's name if applicable).

DECISION/RESOLUTION:

1. Adjusted Content 1:

(Adjusted content) as provided in Article ... of the Investment License/Investment Certificate/Investment Registration Certificate No. ..., amending for the ... time on date ... (if applicable).

"..." (quoting current provisions from the Investment License/Investment Certificate/Investment Registration Certificate/Investment Registration Certificate)

"..." (specify new adjusted content)

Article 2. Implementation

Article 3. Effectiveness of this Decision/Resolution This decision/resolution shall take effect from ...; ... (relevant unit, individual) shall be responsible for implementing this decision/resolution.

Model 1.9

Decision Terminating Foreign Investment Operations
THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

... date ... month ... year

-----------------------------

DECISION/RESOLUTION

BOARD OF MEMBERS/MONTHLY SHAREHOLDERS' MEETING/

BOARD OF DIRECTORS/PREMIER/COMPANY OWNER/..
Based on the Enterprise Law No. 59/2020/QH14 dated June 17, 2020; Law No. 76/2025/QH15 dated June 17, 2025 amending and supplementing certain provisions of the Enterprise Law;

Based on Decree No. 103/2026/NĐ-CP dated March 31, 2026 by the Government on foreign investment:

Based on Circular No. 38/2026/TT-BTC dated March 31, 2026 by the Minister of Finance:

Based on Meeting Minutes No. ... dated ... month ... year ... of the Shareholders' Meeting/Board of Directors/... (specify investor's name if applicable).

DECISION/RESOLUTION.

1...Investor...requests to terminate the effectivity of the Investment Registration Certificate No. ..., registration adjustment for the ... time on date ... in accordance with point ... clause 1 Article 28 of Decree 103/2009/NĐ-CP

Reason for termination (specify reason).

Reason for termination of the project (specify the reason).

Article 2. Implementation of the Delegation... (entity, individual) ...

Governance, Board of Directors,... is a Resolution; for the Owner or Chairman of the Company,... is a Decision).

Article 3. The Effectiveness of this Decision/Resolution Takes Effect from ...; ... (relevant entity, individual) shall be responsible for implementing this decision/resolution.

For Attention: ... (relevant entity, individual);

Luru...

The signature page is defined by the authority and position of the signatory in accordance with the provisions of the law on fine arts.

Model I.10
Notification of Implementation of Overseas Investment Activities
(Point a, Clause 3 Article 48 Law on Investment and Clause 2 Article 35 Decree 103/2026/NĐ-CP, applicable to both projects with and without an Overseas Investment Registration Certificate)

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

The State Bank of Vietnam

... (specify the name of the Vietnamese representative office in the receiving country, if applicable)

The investors ... (specify the investor's name) have been granted an Overseas Investment Registration Certificate/Foreign Exchange Registration Confirmation Document number ... dated .../issued a Foreign Exchange Transaction Confirmation Document number …dated …and hereby notify the implementation of their overseas investment activities as follows:

Have obtained the approval of the receiving country/region ... (name of the receiving country/region) in document number ... on ... or have been certified by the economic organization ... (the investor's purchasing entity, if applicable) to own shares, equity interests, or other forms of approval according to the regulations of the receiving country/region ...

The overseas investment account number ... opened at ... (name of the credit institution in Vietnam).

Investment activities commenced from month year

Attachments:

Copy of Overseas Investment Registration Certificate/Foreign Exchange Registration Confirmation Document;

Copy of approval document for investment from the receiving country/region/Business registration confirmation document for shareholding, shareholder certificate (for equity contribution, share purchase, capital contribution)/Other legal documents with equivalent legal value;

Copies of other relevant documents (if applicable)

... day month year Name of investor (individual/business owner/legal representative of the organization/company; each investor signs and specifies their name, position, and seals if applicable)

"Agrees to the project not subject to issuance of an Overseas Investment Registration Certificate..."

Model L.11
Notification of Extension of Profit Repatriation Period for Overseas Investment Projects
Applicable to both projects...

(Clause 3 Article 34 Decree No. 103/2020/NĐ-CP, applicable with and without an Overseas Investment Registration Certificate)

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

NOTIFICATION
Extension of Profit Repatriation Period for Overseas Investment Projects

To: Ministry of Finance (Investment Department) State Bank of Vietnam

The investors ... (specify the investor's name) have been granted an Investment Permit/Overseas Investment Registration Certificate number .../Foreign Exchange Transaction Confirmation Document number …dated …, and hereby notify the extension of the profit repatriation period as follows:

1. Financial sources... Profit distribution ratio: Date... Interest rate: ...%

Long-term liquidity for profit repatriation:

The investor hereby notifies an extension of the profit repatriation period beyond the initial estimate up to ... (number) US dollars until ... month ... year in accordance with Clause 3 Article 34 of Decree No. 103/2026/NĐ-CP.

Extension ratio:...

Subject to issuance of an Overseas Investment Registration Certificate.

31

Attachments: Financial statements, tax settlement report, profit distribution decision or other legally binding documents from the project in the receiving country ...

..., day month year Name of investor (individual/business owner/legal representative of the organization/company; each investor signs and specifies their name, position, and seals if applicable)

Model 1.12
Termination of Effectiveness of Overseas Investment Registration Certificate

Point a Clause 1 Article 29 Decree No. 103/2026/NĐ-CP)

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

PROPOSAL DOCUMENT
Termination of Effectiveness of Overseas Investment Registration Certificate

To: Department of Foreign Investment/Ministry of Finance

The investors ... (specify the investor's name) propose to terminate the effectiveness of the Investment Permit/Overseas Investment Registration Certificate/Overseas Investment Registration Document number ... amended for the ... time on ... as follows:

I INVESTOR INFORMATION

a. In case the investor is an individual:

Full name: ...

Personal identification number: ...

.Email (if applicable): ...

Sent to the Ministry of Finance for projects requiring approval by the Prime Minister and sent to the Department of Foreign Investment for other projects

33

2. Cumulative capital transferred abroad from the commencement of the project until the date of requesting termination: ... (in figures and words) ... (type of foreign currency used for investment) equivalent to ... US dollars.

3. Operating results (cumulative as of the date of termination after one year)

Profit (loss): ... (in figures and words) ... (type of foreign currency used for investment) equivalent to ... US dollars.

Other income (... list other revenues, if applicable)): ... (in figures and words)...

The purpose of using funds and related expenses in the course of business operations of the project (specify in detail how foreign transferred funds have been used for what purposes)

4. Money remitted to Vietnam (including capital, cumulative profits, proceeds from liquidation, etc.) through account number ... opened at ... (name of financial institution) is ... (in words) ... (currency used for investment), equivalent to ... US dollars.

Other assets transferred to Vietnam: ... (specify type of asset) valued at ... (currency used for investment), equivalent to ... US dollars.

III. TERMINATION OF REPORT

1. The investor requests the termination of the effectivity of the Certificate of Registration for Overseas Investment in accordance with point ... clause 1 Article 28 of Decree ...

Reason for project termination (specify reasons): ...

2. The investor presents activities already carried out and will ...

IV. INVESTOR'S COMMITMENT

The investors commit to the following contents:

1. Bear full responsibility for the accuracy of the information provided.

2. Strictly comply with the laws of Vietnam, the provisions of the Certificate of Registration for Overseas Investment and the laws of the receiving country/region.

3. Have completed the liquidation procedures in accordance with the laws of the receiving country/region and bear legal responsibility for any issues arising from the project (if any).

V. ATTACHED DOCUMENTS

Original Investment License/Foreign Investment Certificate/Investment Registration Certificate and any amendments (if applicable)

Example: Project liquidation/company dissolution/project capital withdrawal/investment termination procedures in the receiving country/region as evidenced by ... (other documents specified at paragraph 1 Article 29 of Decree No. 103/2026/NĐ-CP)

..., date ... month ... year ... Name of investor (individual/business owner/legal representative of organization/company; each investor signs, writes full name and title, and seals if applicable)

QR code

The investor provides a QR code to download the electronic project file in accordance with paragraph 2 Article 7 of Decree No. 103/2026/NĐ-CP

Form I.13
Application for Reissuance of Certificate of Registration for Overseas Investment
(Paragraph 1 Article 30 Decree No. 103/2026/NĐ-CP)

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

APPLICATION DOCUMENT
Reissuance of Certificate of Registration for Overseas Investment

To: Department of Foreign Investment/Ministry of Finance

The investors ... (specify name of investor) who have been issued an Investment License/Foreign Investment Certificate/Investment Registration Certificate number ..., now request the reissuance of the Investment License/Foreign Investment Certificate/Investment Registration Certificate.

a. In case the investor is an individual: Full name: ...

Personal identification code:

Telephone:

... (documents regarding legal status of organization as per paragraph 8 Article 3 Decree No. 103/2026/NĐ-CP) number: ...; date issued... Issuing authority

Tax registration number:

Telephone: ...

Information about the legal representative of the organization/company registered for investment, including:

Full name:

Personal identification code: ...

Position:

Foreign Investment Registration Certificate number ... issued on ... (if applicable)

Sent to Ministry of Finance for projects requiring approval by the Prime Minister and sent to Department of Foreign Investment for other projects

Project name: ...

Name of foreign economic organization: ...

2. Cumulative capital transferred overseas from the year point xin terminate project: ... (in numbers and words) ... (currency used for investment), equivalent to ... US dollars as of the date of termination:

Profits (loss/profit): ... (in numbers and words)... (currency if any) equivalent to ... US dollars.

Purpose of using funds, related expenses during the business operations overseas have been utilized in what manner, for what purpose

Other assets transferred to Vietnam...

5. Evaluation of project results: ...

Reason for reissuance request: ...

Attached documents (if any): ...

this... month... year...

Name of investor (individual/business owner/legal representative of organization/company; each investor signs, writes full name and title, and seals if applicable)

37

Form I.14
Application for Amendment of Certificate of Registration for Overseas Investment

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

APPLICATION DOCUMENT
Amendment of Certificate of Registration for Overseas Investment

To: Department of Foreign Investment/Ministry of Finance

The investors ... (specify name of investor) who have been issued a Certificate of Registration for Overseas Investment number ..., now request the amendment of the content recorded on the Certificate of Registration for Overseas Investment as follows:

a. In case the investor is an individual: Full name:…

Personal identification code.

Contact address: ...

Telephone:

... (documents regarding legal status of organization as per paragraph 8 Article 3 Decree No. 103/2026/NĐ-CP) number: …; date issued... Issuing authority

Full name:

Sent to Ministry of Finance for projects requiring approval by the Prime Minister and sent to Department of Foreign Investment for other projects

Certificate of Registration for Overseas Investment amended on ... day ... month ... year (if applicable)

Project name: ...

Name of foreign economic organization: ...

Current status of project operations as follows...

The investor commits to bear full responsibility for the accuracy and truthfulness of the contents of this application document

Attached documents:

Name of investor (individual/business owner/legal representative of organization/company; each investor signs, writes full name and title, and seals if applicable)
Periodic report on the operation status of overseas investment project every 6 months
(Form I.15

(Point b paragraph 3 Article 48 Law on Investment, Article 35 Decree No. 103/2026/NĐ-CP)

THE SOCIALIST REPUBLIC OF VIETNAM

-----------------------------

Independence - Freedom - Happiness

To:

Part IV: Current Operational Status of the Project (The investor describes in detail and provides reasons: The project is still operating or has been suspended or terminated, ...)

..., on day ... month ... year ... Investor's name (individual investor/trading household/representative of an organization/company; each investor signs, writes full name, position, and seals if applicable)

41

Model I.16
Annual Report on the Operational Status of Overseas Investment Projects
(Point b Clause 3 Article 48 Law on Investment and Circular No. 103/2026/NĐ-CP

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

ANNUAL REPORT
OPERATIONAL STATUS OF OVERSEAS INVESTMENT PROJECTS
(Year ...)
Period for Reporting ...

To:

Part I: Investor Information

Project Registration Number/Confirmation of Foreign Exchange Transaction: ...

Amended (if applicable)

Date Issued:

Issuing Authority:

Project Progress:... [compared to the progress stated in the Certificate of Registration for Investment and the implementation status of various targets]

II. Evaluation of Investment Performance:

Evaluation of economic efficiency and fulfillment of financial obligations:

Profit distributed to Vietnamese investor Among which: + Reinvestment

+ Fulfillment of obligations to the State of Vietnam

Recovery of capital and other financial ratios.
USD

Explanation on profit repatriation, fulfillment of financial obligations with the State of Vietnam [in accordance with Article 34 Circular No. 103/2026/NĐ-CP]

III. Recommendations (if applicable)

-----------------------------

IV. Investor's Commitment Assumes full responsibility for the accuracy and completeness of the attached information.

Date ... Month ... Year ... Name of investor (individual investor/trading household/representative of an organization/company; each investor signs, writes full name, position, and seals if applicable) (Clause 4 Article 48 Law on Investment and Clause 1 Circular No. 103/20... applies to investment projects that are registered or not registered for the Certificate of Registration for Investment)

Model I.17

For the fiscal year: within six months from the date of the tax settlement report or any document with equivalent legal effect

To:

Ministry of Finance (Department of Foreign Investment) ... (local tax authority)

State Bank of Vietnam ... (representative of the State-owned capital at the enterprise) (name of Vietnamese representative agency in the receiving country)

Investors... (specify investor names) report on the operational status of their overseas investment projects up to the date of ...

Certificate of Registration for Investment Abroad Code: ...; issued on ... , for the first time ... on ... (if applicable)

Name of project/foreign economic organization:...

Account for foreign currency remittances:...

Profit distributed to Vietnamese investor Among which: + Reinvestment

+ Fulfillment of obligations to the State of Vietnam

Recovery of capital and other financial ratios.

USD

3. Explanation on profit repatriation, fulfillment of financial obligations with the State of Vietnam [in accordance with Article 34 Circular No. 103/2026/NĐ-CP]
III. Recommendations (if applicable)
IV. Investor's Commitment Assumes full responsibility for the accuracy and completeness of the attached information.
Date ... Month ... Year ... Name of investor (individual investor/trading household/representative of an organization/company; each investor signs, writes full name, position, and seals if applicable) (Clause 4 Article 48 Law on Investment and Clause 1 Circular No. 103/20... applies to investment projects that are registered or not registered for the Certificate of Registration for Investment)

Model I.18

Request for Account Number for Reporting Overseas Investment Status

-----------------------------

on the National Information System for Investment

Name of Investor (individual investor/trading household/legal representative of an organization/company; each investor signs, writes their name, position, and seals if applicable)

Certificate of Registration for Overseas Investment.

Form I.19
Report on Foreign Economic Entity Borrowing

(Clause 10, Article 19, Decree No. 103/2026/NĐ-CP)

COUNTRY OF SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

To:

Purpose: ...

Loan Conditions: ...

Disbursement Plan:...

Debt Recovery Plan:...

Foreign Currency Source Allocation Scheme for the Loan; Financial Capacity Assessment of Borrower:...

Financial Capacity Evaluation of Borrower.

Risk Profile and Risk Mitigation Measures for the Loan; Collateral Security Arrangements (if applicable):... Other Relevant Matters (if applicable).

... day ... month ... year Name of Investor (individual investor/trading household/legal representative of an organization/company; each investor signs, writes their name, position, and seals if applicable)

Form 1.20
Report on Foreign Economic Entity Investing in a Third Country or Investing in Another Economic Entity in the Receiving Country
... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...

2. Information about Overseas Investment Project

Issue Date: .../…/…

3.1 First Project

Project Name: …

In the case of using funds from Vietnam or profits distributed for investment, the investor ... (provides similar information as for the first project)

49

The above-named investor hereby commits to bear full responsibility for the accuracy of the report content and any attached documents (if applicable).

For:

..., day ... month ... year Name of Investor (individual investor/trading household/legal representative of an organization/company; each investor signs, writes their name, position, and seals if applicable)

As above:

Tax Authority (where the investor pays taxes); Vietnamese Representative Office in the Receiving Country.

Form I.21
Notification of Termination of Overseas Investment Project Activities
(Point b, Clause 3, Article 28, Decree No. 103/2026/NĐ-CP, applicable to projects not required to obtain an Overseas Investment Registration Certificate)

COUNTRY OF SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

NOTIFICATION
Regarding the Termination of Overseas Investment Activities

To: People's Bank of Vietnam;

Ministry of Finance (Department of Foreign Investment); ... (specific names of Vietnamese representative offices in the receiving country, if applicable)

The investors ... (names of investors) have been granted registration confirmation for foreign exchange transactions by ... (issuing authority), and hereby notify the termination of their overseas investment activities as follows:

Has received approval from the state/region ... (name of state/region receiving investment) to terminate operations at document number ... dated ... or through agreements terminating cooperation contracts (for investments under contract/participation, share purchase, capital contribution) or other forms of approval according to regulations in the state/region receiving investment.

Overseas Investment Capital: ...

Capital Transferred Abroad:...

Capital Repatriated from Abroad:...

The investor terminated their overseas investment activities in ... (state/region receiving investment) ...from day ... month ... year ...

Reason for Termination: ...

The investor commits to having completed the liquidation of the overseas investment project and repatriating all proceeds from such liquidation (if any) in accordance with Article 29, Decree No. 103/2026/NĐ-CP.

Attachments:

Copy of Registration Confirmation for Foreign Exchange Transactions;

Copy of Approval Document Terminating Investment Operations from the Receiving State/Region/Copy of Contract Termination Agreement (for investments under contract/participation, share purchase, capital contribution)/Copy of other legally binding documents;

Copy of Documentation Confirming Repatriation of Capital:

Other Relevant Documents (if applicable)

..., day ... month ... year Name of Investor (individual investor/trading household/legal representative of an organization/company; each investor signs, writes their name, position, and seals if applicable)

Appendix II
MODEL DOCUMENTS AND REPORTS FOR FOREIGN INVESTMENT REGULATORY AGENCIES
OF THE GOVERNMENT OF VIETNAM
(Accompanying Circular No. 38/2026/TT-BTC dated March 31, 2026
by the Minister of Finance)

Form II.1
Certificate of Registration for Overseas Investment
(Model applicable to first-time overseas investment registration)
Issuing Authority: ...

Code: ...
First Registration Date: ... month ... year ...
Based on Law on Investment No. 143/2025/QH15 dated December 11, 2025;

Based on Decree No. 103/2026/NĐ-CP dated March 31, 2026 of the Government on Overseas Investment;

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on Circular No. 38/2026/TT-BTC dated March 31, 2026 by the Ministry of Finance prescribing the format and reporting requirements for overseas investment;

Based on Circular No. 31/2026/TT-BTC dated March 27, 2026 by the Ministry of Finance regulating the delegation of certain tasks and authorities in the field of state management by the Ministry of Finance;

In accordance with the request for issuance of a certificate of registration for overseas investment from ... (names of investors) submitted on ... and supporting documents submitted on ... (if any).

NAME OF THE AUTHORITY ISSUING THE CERTIFICATE OF REGISTRATION FOR OVERSEAS INVESTMENT

Certificate to the investor(s):

32 In the case where the project is registered by the Department of Foreign Investment.

1. Information on Investor No. 1: ...

2. Information on subsequent investors (if any): ...

(For organizations and enterprises, state the name; business registration number, issuing authority; principal office address; For individuals, state the name; date of birth, legal documents evidencing the investor's status, number, issue date, issuing authority, tax identification number; permanent residence place; current place of residence)

to register for overseas investment to conduct investment activities in ... (name of the receiving country/territory).

Article 1:

Form of overseas investment: ... (one of the cases specified at Point a, b, c and d Clause 1 Article 39 of the Investment Law)

Project Name: ...

Name of foreign economic organization (if any): ..

Principal office address: ...

Location for investment activities: ... (for project applications with supporting documents confirming the location of the investment project).

Article 2:

1. Objectives of operations

Main objective:...

Other objectives:...

2. Project scale (for project applications with supporting documents confirming the location of the investment project): …

3. Investment incentives and support (if any):...

1. The overseas investment capital of the investor(s) is ..., including cash amounting to ..., machinery, equipment, goods, other assets valued at ... as owner's equity of the investor/debt/equity retained abroad, where:

(First Investor) contributes ...: including cash amounting to ..., machinery, equipment, goods, other assets valued at ..., as owner's equity of the investor/debt/equity retained abroad, where capital for foreign organization borrowing is .../guarantee for economic organization borrowing is ...

(Subsequent investor - if any) contributes ...

(Method of recording investment capital: record in figures and words, using the type of foreign currency used for investment; thereafter, convert to United States dollars)

2. Project implementation schedule from the date of issuance of the certificate of registration for overseas investment:

Completion of investment procedures abroad: Within a period of ... months:

Commencement of operations: Within a period of ... months.

The investor(s) shall be responsible for:

Compliance with the provisions of the Investment Law No. 143/2025/QH15 dated December 11, 2025 (referred to as the Investment Law), Decree No. 103/2026/NĐ-CP dated March 31, 2026 of the Government regulating overseas investment (Decree No. 103/2026/NĐ-CP) and other relevant provisions of Vietnamese law in relation to the implementation of overseas investment, bearing responsibility for the authority, form, legal value of the decision on overseas investment, and individually responsible for the effectiveness of overseas investment operations.

Compliance with the regulations on transferring overseas investment capital as stipulated in Decree No. 103/2026/NĐ-CP. Transfer profits to Vietnam according to Article 34 of Decree No. 103/2026/NĐ-CP. In accordance with Vietnamese law. Implement the reporting system by written report and through the National Investment Information System as stipulated in Article 48 of the Investment Law and Article 35 of Decree No. 103/2026/NĐ-CP (including project implementation notification, periodic quarterly/yearly reports, post-tax settlement reports abroad, and reports according to legal provisions on management and use of state capital).

legal provisions. Implement the reporting system in writing and through the National Investment Information System as provided for in Article 48 of the Investment Law and Article 35 of Decree No. 103/2026/NĐ-CP (including project implementation notification, periodic quarterly/yearly reports, post-tax settlement report abroad, and reports as required by laws on the management and use of state capital).

Article 5:

A certificate of registration for investment abroad shall now be issued in duplicate; the original copy is to be given to ... (each investor's name), the original retained by the Ministry of Finance (Investment Department)¹ and copies sent to the State Bank of Vietnam, Ministry of Foreign Affairs, Ministry of Home Affairs, Industry Sector Management Department, People's Committee of the province or city directly under the Central Government where the principal place of business or registered residence of the investor is located, tax authority confirming the fulfillment of tax obligations by the investor, and the investor's state-owned enterprise representative office (if any).

Foreign Investment Issues Certificate of Registration for Investment Abroad

Form II.2
Certificate of Registration for Investment Abroad
(Certificate of Registration for Investment Abroad Applicable to Projects Amended/Reissued/Amended)

NAME OF THE AUTHORITY ISSUING THE GCNĐKĐT RNN

THE SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

CERTIFICATE OF REGISTRATION FOR INVESTMENT ABROAD
Code:…
First issuance on ... day of ... month, year ...
Amendment/Reissue/Amendment No. ... on ... day of ... month, year ...

Based on Decree No. 103/2026/NĐ-CP dated March 31, 2026 of the Government on regulations for foreign investment;

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on functions, tasks, powers, and organizational structure;

Based on Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on Circular No. 31/2026/TT-BTC dated March 27, 2026 of the Ministry of Finance on delegation of certain functions and powers in the field of state management by the Ministry of Finance;

Based on the investment permit/investment certificate/certificate of registration for investment abroad code ... issued on ..., amended/reissued/rectified on ... (if applicable) of …;

In accordance with the request to amend/reissue/rectify the certificate of registration for investment abroad from ... (names of investors) accompanied by the submitted application on ... and supplementary documents submitted on ... (if any).

NAME OF THE AUTHORITY ISSUING THE GCNĐKĐT RNN

Certificate:

Matters related to women's affairs as issued by the Investment Department regarding the issuance of a certificate of registration for investment abroad...

The investors ... (specify investor names) have carried out investment activities in the project ... (project name) under the investment permit/investment certificate/certificate of registration for investment abroad code ... issued on ..., amended/reissued/rectified on ... (if applicable) of

... (content of amendment, e.g., foreign investment capital and/or primary external objectives and/or - applies to projects requiring amendments to the certificate of registration for investment abroad) …

1 Information of Investor No. 1: ...

Information of subsequent investors (if any): ...

at present, registered for foreign investment to carry out investment activities in ... (name of country/territory receiving investment).

Article 1:

Project Name: ...

Name of the Economic Organization Abroad (if applicable): ...

Address of the principal office (if applicable): …Place where investment activities are carried out: ... (for project applications with documents confirming the location of the investment project).

Article 2:

1. Objectives of operations:

The primary objective:...

Other objectives:...

3. Credit and investment support (if applicable):…

Article 3: 1. Foreign direct investment of the investor(s) is ..., including cash ..., machinery, equipment, goods, other assets valued at ..., which constitutes the investor's own capital, ..., retained earnings abroad, among which:

(First Investor) contributes ...: including cash ..., machinery, equipment, goods, other assets valued at ..., as the investor's own capital/virtual loan/proceeds retained abroad, where foreign organization borrowing capital is.../guarantee for economic organization borrowing from abroad is...

57

(Subsequent Investor) contributes ... (if

The manner of recording investment: recorded in figures and words, using the type of foreign currency used for investment followed by conversion to United States dollars)

2. Project implementation schedule from the date of issuance of the Certificate of Registration for Construction Abroad:

Commencement of operations: within a period of ... months

The investor(s) shall be responsible.

Comply with the provisions of the Law on Investment No. 143/2025/QH15 dated December 11, 2025 (referred to as the Investment Law), Decree No. 103/2026/NĐ-CP dated March 31, 2026 of the Government on foreign direct investment (Decree No. 103/2026/NĐ-CP) and other relevant provisions of Vietnamese law in relation to the implementation of foreign direct investment, bearing responsibility for the authority, form, legal value of the decision to invest abroad, and shall be responsible for the effectiveness of the foreign direct investment.

Bear responsibility for managing, utilizing, and preserving state capital during the process of conducting foreign direct investment according to relevant laws (applicable to projects using state capital).

Implement the transfer of foreign direct investment in accordance with Article 32 of Decree No. 103/2026/NĐ-CP. Transfer profits back home in accordance with Article 34 of Decree No. 103/2026/NĐ-CP.

Fulfill all tax obligations to the Vietnamese State in accordance with relevant laws.

Implement the reporting system by written report and through the National Investment Information System according to Article 48 of the Investment Law and Article 35 of Decree No. 103/2026/NĐ-CP (including project implementation notification, periodic quarterly/yearly reports, post-tax settlement reports abroad, and reports as required by law for state capital management and utilization).

This Certificate of Registration for Foreign Direct Investment becomes effective from the date of signature and replaces the Business License/Foreign Direct Investment Certificate/Registration Certificate for Foreign Direct Investment No. ... dated ...

This Certificate of Registration for Foreign Direct Investment does not confirm the implementation of foreign direct investment or its legality (applicable to cases where the Certificate of Registration for Foreign Direct Investment is amended).

This Certificate of Registration for Foreign Direct Investment is prepared in ... (in figures and words) copies;... original copy issued to ... (name of each investor), original retained by the Ministry of Finance (Investment Department¹) and sent to the State Bank of Vietnam, Ministry of Foreign Affairs, Ministry of Home Affairs, Industry-specific Management Authority, People's Committee of the province or city directly under the Central Government where the investor is headquartered or registered, tax authority confirming the fulfillment of tax obligations by the investor, state-owned enterprise representative body (if any).

Form II.3
Decision on the termination of the effect of the Certificate of Registration for Foreign Direct Investment
COUNTRY OF SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Hanoi, date ... month ... year ...

-----------------------------

DECISION

On the termination of the effect of the Certificate of Registration for Foreign Direct Investment No.
HEAD OF THE AUTHORITY ISSUING THE FDI REGISTRATION CERTIFICATE

Based on Decree No. 103/2026/NĐ-CP dated March 31, 2026 of the Government on foreign direct investment;

Based on Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on Circular No. 31/2026/TT-BTC dated March 27, 2026 of the Ministry of Finance on the delegation of certain duties and authorities in the field of state management by the Ministry of Finance;

In accordance with the request to terminate the effect of the Business License/Foreign Direct Investment Certificate/Registration Certificate for Foreign Direct Investment of ... (specify investor name) accompanied by submitted documents dated ... and supporting documents submitted on ... (if any)

DECISION:

in the case of a project received by the Investment Region/Country, as provided at Point ... Clause 1 Article 28 of Decree No. 103/2026/NĐ-CP.

END OF DOCUMENT

Article 2. (Name of Investor): 1. Shall be responsible for terminating the operations of the overseas investment project in accordance with the laws of the receiving country and transferring all lawful capital and assets back to the country in accordance with the provisions of Law No. 143/2025/QH15 dated December 11, 2025 (hereinafter referred to as the "Investment Law"), Decree No. 103/2026/NĐ-CP dated March 31, 2026 of the Government on overseas investment (Decree No. 103/2026/NĐ-CP), and other relevant laws and regulations. Note: Any funds received from this project will be transferred to the State Bank of Vietnam for management.

This decision shall take effect as of the date of signature.

2. (Name of Investor) is important. Article 4. This decision is prepared in ... copies; the original copy is provided to (Investor), the duplicate is retained by the Ministry of Finance (Foreign Investment Department¹) and sent to the State Bank of Vietnam, Ministry of Foreign Affairs, Ministry of Home Affairs, Sector Management Department, People's Committee of the province or city directly under the Central Government where the investor has its principal place of business or registered residence, tax authority confirming the fulfillment of tax obligations by the investor, and the investor's state-owned enterprise representative body (if any).

File: Foreign Investment Department.

61

Model II.4
Report on the management of overseas investment activities by relevant ministries and agencies
(Clause 1 and Clause 2 of Article 48 of Law No. 143/2025/QH15)

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

Number: .../...

..., day... month... year...

REPORT
On the management of overseas investment activities by relevant ministries and agencies

To: Ministry of Finance (Foreign Investment Department)

In accordance with Clause 1 and Clause 2 of Article 48 of Law No. 143/2025/QH15, ... (name of agency) reports on the management of overseas investment activities as follows:

1. Status of policy development and issuance related to overseas investment

2. Management status of overseas investment within the functions and responsibilities of this agency: ...

3. Inspection, supervision, and monitoring according to authority over overseas investment activities

4. Implementation of reporting system for overseas investment activities by foreign investors: (Inter-agency data summary table if applicable) ...

5. Proposals and recommendations (if any): ...

Signed, with full name and seal ... day ... month ... year ...

Model II.5
Report on the registration of overseas investment and termination of overseas investment projects for projects not subject to the issuance of an Overseas Investment Registration Certificate
(in accordance with Article 39 of Decree No. 103/2026/NĐ-CP)

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

Number: ...

Month.../Quarter.../Year...

To: Ministry of Finance (Foreign Investment Department)

In accordance with point c, Clause 2, Article 39 of Decree No. 103/2026/NĐ-CP dated March 31, 2026 of the Government on overseas investment, the State Bank of Vietnam reports on the registration and foreign exchange transactions for overseas investment projects not subject to the issuance of an Overseas Investment Registration Certificate as follows:

During Month.../Quarter…/Year …(reporting period)... there were ... (number of projects) ... projects registered.

Sample II.6
Report on the situation of transferring investment capital abroad and repatriating funds to Vietnam for overseas investment projects¹
(Point e Clause 2 Article 39 of Decree No. 103/2026/NĐ-CP)

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------

VIETNAMESE NATIONAL BANK

..., date... month... year...

No.: .../…

REPORT
Situation of transferring investment capital abroad
and repatriating funds to Vietnam for overseas investment projects

Year...

To: Ministry of Finance (Department of Foreign Investment)

In accordance with Point e Clause 2 Article 39 of Decree No. 103/2026/NĐ-CP dated March 31, 2026, which regulates foreign direct investment, the State Bank of Vietnam reports on the situation of transferring investment capital abroad and repatriating funds to Vietnam for overseas investment projects as follows:

1. Situation of transferring capital from Vietnam abroad

1 General report for projects subject to and not subject to issuance of the certificate of registration for foreign direct investment 2 Foreign exchange transaction confirmation document.

2. Situation of repatriating funds from abroad to Vietnam

During Year …(reporting period)…, there were …(number of projects)… projects that transferred funds back to Vietnam with a total amount of …USD as detailed in the table below.

..., date ... month ... year ...
AUTHORIZED SIGNATORY OF
AGENCY

(seal, name clearly stated)

Foreign exchange transaction confirmation document.

Sample II.7
Approval/Approval of amendment to overseas investment project by the Prime Minister
(Clause 6 Article 20 and Point e Clause 2 Article 21 of Decree No. 103/2026/NĐ-CP)

RE: Approval/Approval of amendment to overseas investment project by …(investor name)…

To:

Ministries: Finance; Foreign Affairs, Home Affairs, ... (specialized agency).

Considering the request in Document No. …… dated ……. from the Ministry of Finance regarding foreign direct investment for Project…(project name)…..in ….(receiving country/region)….of ………(investor name)……, after considering the opinions of Ministries…in Document……… dated…… (specialized agency), the Prime Minister has the following comments:

1. Agree with the request in Report No. …dated …regarding approval/approval of amendment to Project ... (project name) …in …(receiving country/region)…of …(investor name)…

2…(Responsibilities of relevant state management agencies for foreign direct investment)

3…(Investor's and related organization/persons' responsibilities)

The Office of the Prime Minister informs relevant agencies./.

Sample II.8
Confirmation of changes to information on overseas investment project

(Clause 2 Article 23 and Clause 1 Article 27 of Decree No. 103/2026/NĐ-CP)

Hanoi, date ... month ... year ...

To: …(investor name)…

In response to the document dated …month...year of …(investor name)…regarding notification and update of …(requested content)…, …(confirming authority)…acknowledges that …(investor name)... has implemented changes to information as per the Investment Permit/Investment Certificate/Foreign Direct Investment Registration Certificate No. …, dated …month...year as follows:

…Updated Content…(updated content after changes)

…(investor name)……shall bear responsibility for the accuracy and truthfulness of the registered updated information, and shall be responsible before third parties and relevant laws.

…Confirming Authority… informs the investor./.

HEAD OF THE CONFIRMING AGENCY (sign, name clearly stated and seal)