VI In investment project management activities in Vietnam, the periodic reporting obligation is not only a measure of legal compliance but also a basis for state management agencies to monitor capital flows and the implementation progress of enterprises. Among these, the Quarter 2/2026 Investment Monitoring and Evaluation Report is an important dossier milestone that investors and economic organizations cannot ignore as the first half of the financial year closes. Failure to master the core timelines prescribed by current regulations can easily lead to late submission by enterprises, thereby facing strict administrative sanctions in accordance with regulations on penalties for violations in the field of planning and investment. To assist enterprises in proactively reviewing their schedules, completing dossiers on time, and clearly identifying legal risks related to fine levels or remedial measures, let us join Pham Consult in discovering the specific deadline as well as the sanctioning framework for the late submission of this report.
- How is the investment activity reporting regime in Vietnam regulated?
Pursuant to Article 47 of the Law on Investment 2025, the reporting regime on investment activities in Vietnam is regulated as follows:
a. Subjects responsible for implementing the reporting regime include:
– Ministries, ministerial-level agencies, and Provincial People’s Committees;
– Investment registration authorities;
– Investors and economic organizations implementing investment projects in accordance with the Law on Investment 2025.
b. The periodic reporting regime is implemented as follows:
– On a quarterly and annual basis, investors and economic organizations implementing investment projects shall report to the investment registration authorities and local statistical authorities on the implementation status of the investment projects, including the following contents: realized investment capital, investment and business performance results, information on labor, contributions to the state budget, investment in research and development, environmental treatment and protection, and specialized indicators by sector of activity;
– On a quarterly and annual basis, investment registration authorities shall report to the Ministry of Finance and Provincial People’s Committees on the receipt, issuance, adjustment, and revocation of Investment Registration Certificates, and the operational status of investment projects under their management;
– On a quarterly and annual basis, Provincial People’s Committees shall synthesize and report to the Ministry of Finance on the investment status within their respective localities;
– On a quarterly and annual basis, Ministries and ministerial-level agencies shall report on investment activities related to the management scope of their respective sectors and send such reports to the Ministry of Finance for synthesis to report to the Prime Minister;
– On an annual basis, the Ministry of Finance shall report to the Prime Minister on the investment status nationwide and provide an evaluation report on the implementation of the investment reporting regime by the authorities specified in section (a).
c. Authorities, investors, and economic organizations shall submit reports in writing and through the National Investment Information System.
d. Authorities, investors, and economic organizations specified in section (a) shall submit ad-hoc reports upon the request of competent state agencies.
e. For investment projects that are not subject to the issuance of an Investment Registration Certificate, investors shall report to the investment registration authority prior to the implementation of the investment project.
2. Deadline for submitting the Quarter 2/2026 Investment Monitoring and Evaluation Report
Pursuant to Points a, b, and c, Clause 11, Article 94 of Decree No. 19/2026/ND-CP (amended and supplemented by Point d, Clause 6, Article 99 of Decree No. 96/2026/ND-CP), the deadline for submitting the Quarter 2/2026 Investment Monitoring and Evaluation Report is specifically regulated for each subject as follows:
– For program owners, project owners, and investors: before July 10, 2026;
– For investment registration authorities: before July 15, 2026;
– For ministries, sectors, localities, and state-owned enterprises: before July 20, 2026.
- Will enterprises be penalized for late submission of the investment monitoring and evaluation report?
Pursuant to Clause 1, Article 15 of Decree No. 122/2021/ND-CP regulating penalties for violations against regulations on the information and reporting regime on investment activities in Vietnam, if an enterprise is late in submitting the investment monitoring and evaluation report, it shall be subject to a fine ranging from VND 20,000,000 to VND 30,000,000.
At the same time, the enterprise must also implement remedial measures, which include supplementing the missing contents in case the investment monitoring and evaluation report has incomplete contents; or being compelled to implement the periodic investment monitoring and evaluation reporting regime as prescribed for the act of failing to implement the periodic investment monitoring and evaluation reporting regime as prescribed under Clause 3, Article 15 of Decree No. 122/2021/ND-CP.
