Annual Business Plan Disclosure Requirements for Enterprises

On April 16, 2015, the Minister of Planning and Investment issued Circular 02/2015/BKHDT providing guidance on the disclosure of information by single-member limited liability companies wholly owned by the State.

Annually, businesses must publish their Production and Business Plan, Circular 02/2015/TT-BKHDT

Annually, businesses must publish their Production and Business Plan (Illustrative photo)

at Article 8 of Circular 02/2015/TT-BKHDT regulates the process, content, and publication of the annual production and business plan of enterprises as follows:

1. Process for publishing the annual Production and Business Plan of the enterprise:

- Enterprises must publish their annual Production and Business Plan no later than January 31 of the year implementing the plan, and concurrently send this Plan to the agency exercising ownership rights and the Ministry of Planning and Investment within 05 working days after the contents are approved by the Members' Council or the Chairman of the company.

- The agency exercising ownership rights must publish the annual Production and Business Plan within five (05) working days from the day of receipt from the enterprise.

- The Ministry of Planning and Investment must publish the annual Production and Business Plan of the enterprise on the Vietnam Business Portal of the Ministry of Planning and Investment (http://www.business.gov.vn) within 05 working days from the day of receipt from the enterprise.

2. Content for publishing the annual Production and Business Plan of the enterprise:

Enterprises shall prepare the annual Production and Business Plan according to Annex 3 attached to this Circular. For the production and business plan, investment plans and other important content related to national security, trade secrets, the enterprise shall report to the agency exercising ownership rights to decide the publication to ensure the confidentiality of content, avoiding misuse of confidentiality provisions which limit transparency and disclosure of the business's production and investment plans.

More details can be found in Circular 02/2015/TT-BKHDT, effective from June 22, 2015.

Thuy Tram

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