Enterprises in Vietnam must public their annual operation report

18:11, 10/07/2024

Recently, the Minister of Planning and Investment of Vietnam issued Circular 02/2015/TT-BKHDT providing guidelines on information disclosure of wholly state-owned single-member limited liability companies.

Doanh nghiệp phải thực hiện công bố Báo cáo tình hình hoạt động hằng năm, Thông tư 02/2015/TT-BKHĐT

Enterprises in Vietnam must public their annual operation report (Illustrative image)

According to Article 10 of Circular 02/2015/TT-BKHDT, provisions on the process and content of publicizing the annual operation report of enterprises in Vietnam are as follows:

1. Process of Publicizing the Annual Operation Report of Enterprises in Vietnam:

- Enterprises must prepare and submit the Annual Operation Report of the enterprise along with the Annual Financial Statement of the enterprise to the Authority exercising the ownership rights for review and approval. Enterprises must publicize the Annual Operation Report no later than June 20 of the year following the reporting year, and simultaneously submit this Report to the Authority exercising the ownership rights and the Ministry of Planning and Investment within 05 working days after being approved by the Board of Members or the Chairman of the company.

- The Authority exercising the ownership rights must publicize the Annual Operation Report of the enterprise within 05 working days from the date of receipt of the report from the enterprise.

- The Ministry of Planning and Investment must publicize the Annual Operation Report 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 date of receipt from the enterprise.

2. Content of Publicizing the Annual Operation Report of Enterprises in Vietnam:

- Enterprises must prepare the Annual Operation Report according to Appendix No. 4 issued along with Circular 02/2015/TT-BKHDT.

- The information must be publicized by the legal representative of the enterprise or an authorized person. The legal representative of the enterprise is responsible for the accuracy, promptness, and completeness of the information publicized by the authorized person.

More details can be found in Circular 02/2015/TT-BKHDT, which comes into effect in Vietnam from June 22, 2015.

Thuy Tram

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