Inspections of investment projects — rights and obligations of foreign investors

When can a foreign investor’s project be inspected or audited by authorities?

During the life of a foreign-invested project in Vietnam, inspections or examinations by state authorities may occur — from checks on project implementation progress and compliance with incentive conditions, to specialized inspections on land, construction, environment or tax. Understanding their rights and obligations helps foreign investors respond lawfully, protect legitimate interests, and avoid unnecessary violations during the process.

Legal basis

• Law on Inspection No. 11/2022/QH15 (effective 01/07/2023) — the general framework for all inspection activities;
• Investment Law 2025 (143/2025/QH15) (effective 01/03/2026) and Decree No. 96/2026/ND-CP (effective 31/03/2026) — state management of investment and specialized investment inspections.

Distinguishing inspections from project examinations

• Inspection (thanh tra): a tightly organized activity — requires a written inspection decision, an inspection team, public announcement of the decision, minutes, and a formal inspection conclusion. Inspections follow a plan or are launched ad hoc upon signs of violation.
• Specialized examination (kiểm tra): routine activity of managing authorities (Department of Finance/investment registration authority, tax authority, construction inspectorate, etc.) checking legal compliance: capital contribution progress, project timelines, periodic reports, incentive conditions.

Rights of investors as inspection subjects (Article 92)

Under Article 92 of the 2022 Law on Inspection, inspection subjects have the rights to:

1. Explain matters related to the inspection content;
2. Complain about decisions and acts of inspection personnel during the inspection; complain about inspection handling decisions under complaint legislation;
3. Petition regarding the inspection conclusion where its content is believed inaccurate;
4. Claim compensation for damage and restoration of other lawful rights and interests;
5. Individuals subject to inspection may denounce legal violations by inspection personnel.

Obligations of investors (Article 93)

• Comply with the inspection decision — do not obstruct the inspection team;
• Promptly, fully and accurately provide information and documents as requested by inspection personnel;
• Bear legal responsibility for the accuracy and truthfulness of provided information — furnishing false documents may be sanctioned separately.

Inspection timelines and conclusions

• Inspections by ministerial, general-department/department or provincial inspectorates: no more than 45 days (extendable once by no more than 30 days for complex cases), counted from announcement of the inspection decision to completion of on-site inspection (Article 47);
• The inspection conclusion is signed and issued within 15 days from the date the inspection decision-maker receives the draft conclusion (Clause 1, Article 78).

Preparation checklist when a project is inspected or examined

1. Verify the validity of the inspection decision (competence, scope, timeline);
2. Designate a liaison to work with the team; prepare project legal dossiers (IRC, progress reports, audit reports, land, construction and environmental files);
3. Keep full working minutes; reserve opinions in writing where disagreeing;
4. Review the draft conclusion and exercise the petition right where content is inaccurate;
5. If disagreeing with the conclusion/handling decision: complain under the Law on Complaints or sue in administrative court within the time limit.

Article quality-reviewed by the FLAW AI Legal Council. For reference only; not a substitute for legal advice on specific cases.