Foreign-Invested Enterprises
One point of contact from licence to books: investment procedures, company formation and ongoing accounting & tax.
One point of contact from licence to books
Foreign-invested enterprises usually deal with many parties: the licensing provider, the bank, the accounting firm and the auditor. TRÍ TÍN follows your file from investment registration through to books, tax returns and annual financial statements, so nothing is lost between stages.
TRÍ TÍN has worked with enterprises whose investors are from mainland China and Taiwan.
Which situation are you in?
New investor entering Vietnam
You need enterprise registration, an investment registration certificate, and accounting & tax from the first day of operation.
See the journeyVietnamese company receiving foreign capital
A foreign investor contributes capital or buys shares or capital contributions. TRÍ TÍN handles the registration and reviews the obligations that follow once foreign capital is in place.
See what to noteOperating company changing its accounting provider
TRÍ TÍN takes over the handover, reviews the previous year's books and continues with ongoing accounting & tax.
See what you receiveYour journey with TRÍ TÍN
The same team handles every stage, so each stage builds on the files from the one before.
- 1
Enterprise and investment registration
Advice on the form of investment, business lines and market-access conditions; choosing the right sequence (the 2025 Law on Investment allows the enterprise to be registered before the investment registration certificate is issued); guidance on consular legalisation and translation; preparing and filing the dossier.
- 2
Capital account and capital contribution
Advice and guidance on opening the investment capital account at a bank; contributing capital on time, through the correct account, and keeping complete contribution records.
- 3
Initial tax and accounting set-up
Tax registration, e-invoices and digital signature; determining the filing period and accounting regime; organising documents correctly from day one.
- 4
Ongoing accounting & tax and annual reporting
Books, tax returns, foreign contractor tax on payments abroad, tax finalisation and annual financial statements; working with the independent auditor during the statutory audit.
What foreign-invested enterprises should note
Annual financial statements must be audited
Foreign-invested enterprises are required to have their annual financial statements audited. Clear books from the start make the audit faster with fewer adjustments.
Legal basis: Law on Independent Audit 2011 (Luật Kiểm toán độc lập), Article 37.1(a)
Capital contributions and profit remittance through the investment capital account
Enterprises in the regulated categories must open a foreign investment capital account at a bank; capital contributions and remittances of capital and profit abroad go through this account. New rules allow the account to be opened before the investment registration certificate is issued.
Legal basis: Circular 38/2026/TT-NHNN (effective 18 August 2026), replacing Circular 06/2019/TT-NHNN
Full capital contribution within 90 days
Owners, members and shareholders must contribute the committed capital in full within 90 days from the date the enterprise registration certificate is issued.
Legal basis: Law on Enterprises 2020 (amended 2025), Articles 47, 75 and 113
Foreign contractor tax on payments to overseas parties
When paying service fees, royalties, interest and the like to foreign organisations or individuals, the Vietnamese enterprise usually has to withhold, declare and pay foreign contractor tax on their behalf.
Legal basis: Circular 89/2026/TT-BTC (effective 1 July 2026), replacing Circular 103/2014/TT-BTC
Specific obligations depend on the type of enterprise, ownership ratio and activities; TRÍ TÍN reviews them against your actual files. Based on regulations in force as of October 2026.
What you receive
Work follows a clear rhythm so you always know where your books and tax obligations stand.
Every month
- Invoices and documents are checked for validity and lawfulness; anything unusual is flagged straight away.
- The books are updated, and figures are reconciled and confirmed with you.
Every quarter
- Tax returns are prepared, cross-checked and filed on time.
- New tax rules that affect your business are tracked and applied promptly.
At year end
- Corporate and personal income tax finalization, and the annual financial statements.
- A financial statement risk assessment and an internal tax finalization review.
- All accounting data for the year is handed over; TRÍ TÍN keeps no original documents.
Throughout our engagement
- Two people for every file: the accountant in charge and a professional manager who cross-checks it.
- Guidance and support for your in-house accountant; tax, accounting and social insurance advice whenever you need it.
- Providing data to, and working with, the tax authority on your behalf whenever it requests.
TRÍ TÍN's working principles
Two people, one file
The accountant in charge and a professional manager cross-check every file.
Reconciled every month
Figures are reconciled and confirmed monthly, even when taxes are filed quarterly.
Complete handover every year
All data is handed over each year; we keep none of your original documents.
Documents to prepare
New investors
- Passport (individual investor) or certificate of incorporation (corporate investor); consular legalisation and certified translation where required
- Bank balance confirmation or the investor's financial statements
- Details of the intended premises (lease or lease agreement in principle)
- Intended business lines, capital and operating plan — TRÍ TÍN helps prepare the proposal
Operating enterprises
- Enterprise registration certificate; investment registration certificate (if any)
- Latest annual financial statements and audit report
- Recent tax returns and finalisation files
- Current books and accounting data
At the initial discussion stage you do not need to send copies of identity documents. Please do not send passwords or bank account details by email.
Talk to us about your enterprise
Tell TRÍ TÍN about your current situation; we reply with the scope of work and a quote for your case.
