Every April, many FDI enterprises receive an enterprise survey questionnaire with dozens of indicators from assets and revenue to labour and costs. Finance directors ask: is this an inspection, will the figures travel to the tax office, and what if we do not fill it in? This article explains the legal nature of the annual statistical survey.
Applicable Legal Framework
Statistical surveys are information-collection activities under programmes approved by the State statistics authority, based on the Law on Statistics 89/2015/QH13 (amended in 2021). The annual enterprise survey collects labour, assets and capital, revenue, costs, taxes and budget payments, import-export and investment data for yearbooks and policy making. Individual enterprise data is confidential by law and published only in aggregate.
Surveyed enterprises must provide truthful, complete and timely information. Refusal, non-provision or false provision is fined under Decree 95/2016/ND-CP (amended by Decrees 100/2021/ND-CP and 362/2026/ND-CP on authority), together with an order to supply the correct questionnaire.
Detailed Answers to Practical Questions
What does the annual survey of FDI enterprises cover?
Per the yearly enterprise questionnaire: identification and business lines; labour and employee income; assets and capital sources; production and business results (revenue, costs, profit); taxes and budget payables; export and import activity; and investment implemented during the year. FDI enterprises are usually surveyed on a full-coverage basis rather than sampled, given their small numbers and large scale in each locality.
Who collects it – statistics officers or self-reporting?
Both: the statistics office issues the questionnaire (paper or via the online survey system), the enterprise self-declares and is responsible for the figures, and investigators or statistics officers guide, check logic, reconcile anomalies and collect the form on time. Appoint a respondent who understands both accounting and production to minimise correction rounds.
What if we do not cooperate with the survey?
Administrative fines under Decree 95/2016/ND-CP apply to failure to provide, incomplete provision or late provision of survey information, plus an order to provide it correctly. A record of non-cooperation also raises the chance of data-verification attention in later periods. This is a statutory duty, not a voluntary request.
Is survey data shared with the tax authority?
Individual statistical information is confidential: the Law on Statistics prohibits statistics bodies and officers from disclosing information tied to a named enterprise’s identity without consent, and such information is not used as a basis to sanction that enterprise. Only aggregates are transferred. Still, keep declared figures consistent with your books, because inconsistency itself is a risk signal in other lawful inter-agency reconciliations.
Action Checklist
- Name the survey respondent as soon as the notice arrives; put the collection deadline in the compliance calendar.
- Prepare figures from the same source as financial statements and ledgers; never estimate where real data exists.
- Check logic across indicators (headcount vs payroll, revenue vs taxes) before submitting.
- Keep a copy of the filed questionnaire and the investigator’s or office’s confirmation.
- Where an indicator does not apply (no exports, no investment), write ‘none’ instead of leaving blanks.
Frequently Asked Questions
How does a survey differ from periodic statistical reports?
Periodic reports are a standing duty under the reporting regime (monthly/quarterly/annual); a survey is a separate programme with its own decision, questionnaire, sample and reference point – the annual enterprise survey is the largest recurring one for businesses.
Figures are not finalised yet – how do we answer?
Declare book figures at the survey date and note possible post-finalisation adjustments; if official figures later change materially, update the statistics office as the investigator directs.
Can investigators demand to see original ledgers?
Investigators may guide, check completeness and logic of the form and cross-check related documents to clarify figures; cooperate within that scope and have every request clearly recorded.
This article has been quality-reviewed by the FLAW AI Legal Council
