The factory needs expansion, the current warehouse is insufficient, or the enterprise wants to move the project to a province with better incentives — changing a project’s location is a real need for many FDI enterprises. But location is material content recorded on the Investment Registration Certificate (IRC), so any change must follow proper procedures.
This article guides the IRC amendment procedure upon project relocation under the Law on Investment 2025 (No. 143/2025/QH15, effective March 1, 2026) and Decree No. 96/2026/ND-CP (effective March 31, 2026).
1. Does relocation require “re-approval”?
Yes — in two tiers. Under Clause 3, Article 33 of the Law on Investment 2025, changing the investment location is one of five cases requiring the investment policy adjustment approval procedure (for projects subject to investment policy approval).
Tier 1 — Investment policy adjustment approval
The investor carries out the policy adjustment approval procedure for the location change, under the respective authority in Article 25 of the Law on Investment 2025 (National Assembly / Prime Minister / provincial People’s Committee chairperson).
Tier 2 — IRC amendment
- Projects subject to policy approval: based on the decision approving the policy adjustment, the investment registration authority amends the IRC within 5 working days of receiving the decision (Article 38, Decree No. 96/2026/ND-CP);
- Projects not subject: the investor submits one dossier set under Clause 1, Article 52 of Decree No. 96/2026 (adjustment request; project implementation status report; the institutional investor’s decision; explanations/documents relating to the changed contents) — the investment registration authority amends the IRC within 7 working days of receiving a complete, valid dossier (Clause 2, Article 56).
2. Where to file upon relocation?
This is the most confusing point. Under Article 27 of the Law on Investment 2025, IRC amendment authority is allocated as follows:
- Management boards of industrial parks, export processing zones, high-tech zones, and economic zones — for in-zone projects;
- The Department of Finance of the DESTINATION province — for projects outside zones. Note: authority has moved from Departments of Planning and Investment to Departments of Finance;
- The investment registration authority where the investor locates/plans to locate its executive office — for projects spanning two or more provinces, projects both inside and outside zones, or projects in zones without an established management board.
So when moving a project from province A to province B, file with the investment registration authority of province B (the destination), not province A.
3. Special case: updating location after administrative reorganization
Following the nationwide reorganization of administrative units and the two-tier local government model, many projects’ IRC addresses no longer match new administrative names. This is handled simply under Clause 1, Article 56 of Decree No. 96/2026:
- Dossier: the investor’s written request, including an explanation of the location information update;
- Timeline: 3 working days from receipt of the request.
This is a mere administrative update, not a “location change” in the relocation sense — a much simpler procedure.
4. Pre-relocation checklist
- ☐ Check planning at the new location (land, permitted business lines?);
- ☐ Prepare site use right documents for the new location (land lease contract, in-principle agreement, etc.);
- ☐ Assess investment incentives: does relocation forfeit current incentives? What does the new location offer?;
- ☐ Identify the correct receiving authority (destination province / IZ management board);
- ☐ Synchronize with enterprise registration (headquarters/business location address change) and tax (transfer of supervising tax authority) procedures.
Frequently asked questions
Does moving within the same province require procedures?
Yes — the project location is IRC-recorded content, and any change (even within one province) requires IRC amendment. Only the receiving authority stays the same.
Does relocation affect current tax incentives?
Possibly. Investment incentives are often tied to the locality (disadvantaged areas, industrial parks, etc.). Moving elsewhere may change incentive eligibility — assess before deciding.
What if the IRC is not amended after relocation?
Operating at a location inconsistent with the IRC may trigger administrative penalties and forced remediation via the amendment procedure, besides affecting the legality of related procedures (tax, customs, labor).
Does your project need relocation? Contact us for A-to-Z procedural guidance.
Reviewed by the FLAW AI Legal Council and submitted to the owner for approval. This article is for reference only and does not constitute legal advice for your specific case.
