Decision No. 77/2010/QD-TTg issues the Basic Statistical Reporting System applicable to state-owned enterprises, enterprises, and foreign direct investment projects. This Decision specifies the contents, deadlines, receiving units for reports, and abolishes previous documents.
Scope of application
State-owned enterprises, enterprises, and foreign direct investment projects
Key points
- State-owned enterprises (with more than 50% of charter capital) and enterprises, foreign direct investment projects must report statistical indicators as prescribed.
- Monthly reports apply to enterprises operating in certain specific industries, including revenue, product output, import and export (if any).
- Quarterly reports apply to construction enterprises and enterprises with foreign service transactions, including construction production value, service income and expenditure.
- Six-month reports on labor and employee income apply to all enterprises. Six-month reports on agricultural, forestry, and fishery activities apply to enterprises in these sectors.
- Annual reports include identification information, business results, labor and employee income, implemented investment capital, research and development costs, environmental management costs, and information technology application.
🌐 Social impact of this document
- Positive impact: Providing accurate statistical data for the government to effectively manage and monitor business operations of enterprises.
- Negative impact: Time and effort burden on enterprises in regularly implementing reports.
❓ Frequently asked questions
What do state-owned enterprises need to report?
State-owned enterprises must report statistical indicators as prescribed, including revenue, product output, import and export (if any), and specialized indicators according to the enterprise's field of operation.
What are the deadlines for submitting reports?
Monthly report: by the 12th day of each month; Quarterly report: by the 12th day of the last month of the quarter; Six-month report: by June 12 and December 12; Six-month report on livestock quantity and products: by April 12; Annual report: by March 31 of the following year.
Which enterprises need to submit reports?
State-owned enterprises (with more than 50% of charter capital) and enterprises, foreign direct investment projects must comply with reporting requirements as prescribed.
How many types of reports are required?
Five types of reports are required: monthly reports, quarterly reports, six-month reports, six-month reports on livestock quantity and products, and annual reports.
When does this Decision take effect?
This Decision takes effect from January 15, 2011.
Full text
Pursuant to …;
Regarding the issuance of the Basic Statistical Reporting System applicable to state-owned enterprises, enterprises, and foreign direct investment projects
state-owned enterprises, enterprises, and foreign direct investment projects
_____________________________________
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Enterprise Law dated November 19, 2005;
Based on the Investment Law dated November 29, 2005;
Pursuant to the Law on Statistics dated June 26, 2003;
Pursuant to Decree No. 40/2004/NĐ-CP dated February 13, 2004 detailing and guiding the implementation of certain provisions of the Law on Statistics;
Pursuant to Decision No. 43/2010/QĐ-TTg dated June 2, 2010 of the Prime Minister on issuing the National Statistical Indicator System;
The Prime Minister issues this Decision on principles, criteria, and allocation standards for state budget investment capital development phase 2016-2020.
DECISION:
Article 1. Issuing the Basic Statistical Reporting System applicable to state-owned enterprises (including State-owned Groups and Corporations), enterprises, and foreign direct investment projects.
Article 2. Reporting units:
1. State-owned enterprises (enterprises in which the state owns more than 50% of the charter capital), including:
- Enterprises with 100% state capital;
- Office of State Groups and Corporations (reporting on the activities of the Group and Corporation offices and dependent accounting units);
- Joint-stock companies and limited liability companies with state capital exceeding 50% of the charter capital.
2. Enterprises and projects with foreign direct investment, including:
- Enterprises with foreign investors' capital constituting 10% or more of the charter capital;
- Projects with foreign investors' capital constituting 10% or more of the total investment.
Article 3. Content and reporting periods
Monthly report: The monthly report applies to state-owned enterprises, enterprises, and foreign direct investment projects operating in the following sectors: mining, manufacturing, electricity, natural gas, water supply, waste and wastewater treatment, information and communication, real estate trading, transportation and warehousing, trade and services.
Reporting indicators: Each month, enterprises must report the following indicators:
- Net revenue by industry;
- Quantity/output of products by industry.
Additionally, for enterprises engaged in import/export activities, they must report indicators: quantity and value of imported/exported goods categorized by country and commodity.
For enterprises and projects with foreign direct investment, they must report indicators: registered capital, actual investment divided by source of capital, labor, taxes, and other payments to the budget.
Quarterly report: The quarterly report applies to state-owned enterprises, enterprises, and foreign direct investment projects operating in agriculture, forestry, and fisheries, construction; enterprises engaged in service income/expenses with foreign countries, or enterprises that are project sponsors.
Indicators to be reported include:
Construction enterprises must report indicators of construction production value by type of project;
Enterprises engaged in service income/expenses with foreign countries must report indicators of service income/expenses by type of service;
Project sponsor enterprises must report indicators: actual investment divided by source of capital and investment items.
Semi-annual report: A semi-annual report on labor and income of workers applies to all state-owned enterprises, enterprises, and foreign direct investment projects.
A semi-annual report on agricultural, forestry, and fisheries activities applies to state-owned enterprises, enterprises, and foreign direct investment projects.
Reporting indicators include:
- Agricultural enterprises must report indicators: area planted with annual crops and existing perennial crop areas;
- Livestock enterprises must report indicators: number and output of major livestock;
- Forestry enterprises must report indicators: forest area; timber and non-timber forest product output;
- Aquaculture and fishing enterprises must report indicators: aquaculture and fishing output.
Annual report: The annual report applies to all state-owned enterprises, enterprises, and foreign direct investment projects.
Reporting indicators include: General indicators applicable to all enterprises:
- Enterprise identification information;
- Indicators reflecting business results of the enterprise, including revenue by industry, taxes and fees paid to the budget, profit;
- Labor and worker income; contributions of the enterprise to social insurance, health, unemployment, and trade union funds;
- Actual investment in the year divided by source of capital and investment items;
- Expenditures and investments in scientific research and technology development; environmental management and protection;
- Indicators reflecting the application of information technology by the enterprise;
- Indicators reflecting the handling of enterprise waste and environmental protection.
Specialized indicators according to the field of enterprise activity:
In addition to the general indicators mentioned in point a, enterprises and projects must also report specialized indicators according to their field of activity, including indicators reflecting product/output, scale, and production capacity of the enterprise, specifically:
Industrial production enterprises must report indicators: volume of products produced, consumed, and in stock; value of products sold in the year; net industrial production revenue.
Construction enterprises must report indicators: construction production value by type of project; area of completed housing by quality, type, and project implemented in the year.
Trading enterprises must report indicators: number and area of trading premises.
Accommodation service enterprises must report indicators: Number of business premises; number of guests/day served.
Transportation, storage, and loading/unloading enterprises must report indicators: Number of transport vehicles by type of road; transport and loading/unloading output by type of road.
Food service enterprises must report indicators: number of business premises by sector.
Tourism enterprises must report indicators: number of premises; number of tourists/day served by tour.
Agriculture, forestry, and fisheries enterprises must report indicators:
- Area, yield, and output of certain types of crops;
- Number and output of certain livestock; - Timber harvest output;
- Aquaculture and fishing output;
- Motorized fishing vessels.
Enterprises engaged in waste collection and treatment activities shall report the following indicators: The volume of waste collected/treated within their jurisdiction.
Enterprises engaged in import/export activities shall report the following indicators: Quantity and value of imports/exports categorized by country and product type.
Enterprises engaged in service income/expenses with foreign entities shall report the following indicators: Value of income/expenses by type of service and partner country.
Article 4. Recipient of reports:
- General Statistics Office (Provincial/City Statistics Offices under the Central Government) shall receive reports from all state-owned enterprises, enterprises, and projects with foreign direct investment within their jurisdiction.
- The State management agency for foreign direct investment in provinces/cities directly under the Central Government shall receive reports fromenterprises and projects with foreign direct investment within their jurisdiction.
Article 5. Deadline for receiving reports
Monthly report: on the 12th day of each month
Quarterly report: on the last day of the quarter
Semi-annual report: on June 12 and December 12
Semi-annual report on livestock quantity and products on April 12
Annual report: on March 31 of the following year
Annual report for agricultural, forestry, and fisheries activities: estimated annual report on December 12 and final annual report on January 25 of the following year; Report on livestock quantity and products on October 12.
Article 6. The Minister of Planning and Investment, based on this Decision, shall specify the detailed system of forms and explain the reporting system; and shall be responsible for urging, inspecting, and auditing the implementation of the Reporting System, and report to the Prime Minister on the enforcement of this Decision.
Article 7. This Decision takes effect from January 15, 2011, and abolishes the following consolidated documents:
- Decision No. 62/2003/QĐ-BKH dated January 27, 2003, of the Minister of Planning and Investment on the issuance of the Regular Statistical Reporting System for State-Owned Enterprises;
- Decision No. 373/QĐ-TCTK dated September 10, 1996, of the Director-General of the General Statistics Office on the issuance of the Statistical Reporting System applicable to Joint Stock Companies established by the Minister's Decision (referred to as Joint Stock Company 90, 91) and Joint Stock Companies established by the Chairman of the People's Committee of provinces/cities directly under the Central Government.
- Circular No. 01/LB-TCTK-BKHĐT dated March 31, 1997, of the General Statistics Office and the Ministry of Planning and Investment on the regulations of the Statistical Reporting System for enterprises with foreign investment.
Article 8. Ministers, Heads of agencies at the ministerial level, Heads of government-affiliated agencies, Chairmen of provincial/city People's Committees directly under the Central Government, General Directors, Directors of state-owned enterprises, enterprises, and projects with foreign direct investment, and related organizations and individuals are responsible for implementing this Decision./.
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