Accounting units being private enterprises and partnerships must submit annual financial statements within 30 days from the end of the annual accounting period; for other accounting units, the deadline for submitting annual financial statements is 90 days;
The attached accounting units shall submit annual financial statements to the superior accounting units according to the time limit prescribed by the superior accounting units.
For Consolidated Financial Statements
- Annual consolidated financial statements must be submitted to the owner and competent authorities within 90 days from the end of the annual accounting period and be publicized within 120 days from the date of completion of the annual accounting period. the end of the annual accounting period. Parent company is a unit with public interest in the securities sector, must submit annual consolidated financial statements and be publicized in accordance with the law on securities.
- The interim consolidated financial statements must be submitted to the owners and the competent State authorities no later than 45 days from the end of the accounting period. The parent company is a unit with public interests in the securities sector and must submit and publicize the interim financial statements in accordance with the securities law.
Where to receive financial statements
TYPES OF ENTERPRISES | Reporting period | Where to receive the report | ||||
Finance agency (1) | Tax authorities (2) | Statistics agency | Enterprise superior (3) | Business registration agency | ||
Foreign-invested enterprises | Year | x | x | x | x | x |
Other types of businesses | Year | x | x | x | x | x |
For Consolidated Financial Statements
Annual and mid-year (quarterly) consolidated financial statements must be submitted to the finance agency, tax agency, statistic agency and agency issuing investment license or business registration certificate, the House Securities Commission. Country and Stock Exchange, specifically as follows:
* Finance agency:
- State-owned corporations and parent companies established by the People's Committees of provinces must submit their consolidated financial statements to the Department of Finance. State-owned groups and parent companies established under decisions of ministries, ministerial-level agencies, governmental agencies or the Prime Minister must submit their consolidated financial statements to the Ministry of Finance (the Department of Finance enterprise), except for the following cases:
- State-owned corporations and parent companies operating in the fields of banking and financial investment shall submit their consolidated financial statements to the Ministry of Finance (the Banking and Finance Department and financial institutions). Particularly State Capital Investment Corporation (SCIC); Debt and Asset Trading Company (DATC); Bao Viet Group, in addition to submitting the consolidated financial statements as mentioned above, must also submit it to the Corporate Finance Department;
- State-owned corporations and parent companies operating in the insurance sectors shall submit their consolidated financial statements to the Ministry of Finance (the Insurance Supervisory and Administration Department);
- State-owned corporations and parent companies operating in the securities sector must submit their consolidated financial statements to the State Securities Commission and the Stock Exchange.
** Tax agencies and statistical agencies:
Group and parent company must submit consolidated financial statements to the tax authorities and local statistical authorities.
* Investment License or Business Registration Certificate:
Non-state owned parent companies shall submit consolidated financial statements to the agency that issued an investment license or business registration certificate.
** Public companies, listed organizations, securities issuers to the public, securities companies, securities investment companies, funds and fund management companies must submit the consolidated financial statements. to the State Securities Commission and the Stock Exchange where the company is listed.