This article is for reference only and does not constitute legal advice. Content reviewed by the FLAW AI Legal Council.
Many FDI companies worry the Investment Law 2025 will tighten reporting. What actually changed? A comparison of old and new rules follows.
1. Reporting moves from Article 72 to Article 47
The Investment Law 2025 (Law No. 143/2025/QH15) governs investment reporting in Article 47, replacing Article 72 of the 2020 Law.
2. Content and cycles: unchanged
The key point: report content, cycles (quarterly/annual), and reporting items for FDI companies stay the same. Reporting forms (hard copy and the National Investment Information System), ad-hoc reports, and pre-implementation reports are all unchanged.
3. The only change: the consolidating authority
The receiving and consolidating authority shifts from the Ministry of Planning and Investment to the Ministry of Finance. This follows the state apparatus merger — not a policy change — so companies face no new compliance burden.
4. Comparison table
| Item | 2020 Law (Art. 72) | 2025 Law (Art. 47) |
|---|---|---|
| Reporting cycle | Quarterly / annual | Unchanged |
| Content | As prescribed | Unchanged |
| Form | Hard copy + National Investment Information System | Unchanged |
| Ad-hoc reports | Yes | Unchanged |
| Consolidating authority | Ministry of Planning and Investment | Ministry of Finance (only change) |
5. Practical notes
Companies only need to file with the correct authority; content and deadlines are as before. For outbound investment reporting, the rule moves from Article 73 to Article 48 with unchanged content.
Contact FLAT Law Firm for support with investment reporting compliance under the new rules.