Deadline and place to submit financial statements in 2022

1. Deadline for submitting financial statements of enterprises

1.1. For state-owned enterprises

Deadline for submission of quarterly financial statements.

▪️ Within 20 days from the end of the quarterly accounting period, the enterprise must submit financial statements. This deadline will be increased to 45 days with the State Corporation, the parent company.

▪️  Accounting units under the State Corporation, under the enterprise will submit financial statements based on the time prescribed by the Corporation and the parent company.

Deadline for submission of annual financial statements

▪️ From the end of the accounting period, the accounting unit must have a financial statement to submit within 30 days at the latest. This deadlines will be increased to 90 days for State Corporations and parent companies.

▪️ The time for submitting the financial statements of the State Corporations, the parent companies will be determined by the time specified by the Corporations and the parent companies.

1.2. For other types of businesses

▪️ The time for accounting units that are private enterprises and partnerships to submit annual financial statements is from the end of the annual accounting period, within 30 days at the latest. The deadline for submission is 90 days from the end of the annual accounting period with other accounting units.

▪️ The deadline for submitting the financial statements of the affiliated accounting unit to the superior accounting unit shall be determined by the superior accounting unit.

2. Where to receive the company's financial statements?

		The place that receive the report
TYPES OF BUSINESS	Reporting period	Financial agency	Tax authorities	Statistical Office	Superior enterprises	Business registration agency
1. State enterprises.	Year, Quarter	x	x	x	x	x
2. Foreign-invested enterprises.	Year	x	x	x	x	x
3. Other types of enterprises.	Year	x	x	x	x	x

✅ State-owned enterprises located in cities under the central government., and is located in a province, its financial statements will have to be submitted and made to the cites under the Central Government and the provincial Department of Finance. Central state-owned enterprises will have to prepare and submit annual financial statements to the Ministry of Finance.

▪️ Some other types of state enterprises such as lottery companies, commercial banks, insurance enterprises, credit institutions, securities trading companies must prepare and submit financial statements to The Ministry of Finance at the Insurance Supervision Administration or the Banking and Finance Department..

▪️  Public companies and securities trading companies must submit financial statements to the Stock Exchange and the State Securities Commission.

▪️  The financial statements of enterprises must be sent directly to the local tax authorities. In addition, state-owned corporations must submit financial statements to the General Department of Taxation.

▪️  For businesses with superior accounting units, according to regulations, superior accounting needs to submit financial statements to this unit.

▪️ For businesses that have to audit their financial statements according to the provisions of law, before submitting the financial statements, it is necessary to conduct an audit. When submitting financial statements to superior management agencies or enterprises, the financial statements need to be accompanied by an audit.

▪️  For enterprises with financial institutions with foreign direct investment capital, the units that need to submit financial statements are cites under the Central Government, provincial Finance Departments, where the enterprise has registered its head office. main business.

▪️ For enterprises with 100% state-owned charter capital, the enterprise must also submit financial statements to organizations and agencies decentralized and assigned according to Decree 99/2012/ND-CP outside the agency where the enterprise is required to submit financial statements according to the above provisions..

▪️ Enterprises including both foreign-invested enterprises and domestic enterprises must submit annual financial statements to the Industrial management, export processing zones and high-tech zones if these enterprises have a head office where is located in an industrial park, an export processing zone, a high industrial park.

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