Scenario: the chief accountant of an FDI company asks counsel: “I heard we must report our capital contribution status to the Department of Planning and Investment — where do I get the form, and what is the deadline? We already contributed 100% within 60 days; must we still report?” This is a very common question, and the answer may surprise many.
The short answer: no separate “capital contribution report” form exists
Under the current legal framework, there is no form titled “capital contribution status report” that enterprises must periodically file with the Department of Planning and Investment. This conclusion follows a review of the enterprise and investment legislation in force as of the writing date (19 October 2026); it is not speculation.
State authorities track contribution status through two main channels — neither of which is a standalone “contribution report”: first, enterprise registration filings, when charter capital changes; second, periodic reports of investment projects holding an Investment Registration Certificate (IRC). Understanding these two channels saves enterprises from hunting for a non-existent form while missing their real reporting duties.
Channel 1: registering charter-capital changes when contributions fall short within 90 days
Under Article 47 of Enterprise Law No. 59/2020/QH14 (effective 1 January 2021), if members have not fully contributed their committed capital within 90 days of the issuance of the Enterprise Registration Certificate, the company must register changes to its charter capital and members’ capital ratios to match actual contributions.
Note the nature of this step: it is a one-time administrative procedure triggered by a capital change — not a periodic reporting regime on contributions. A company that contributed 100% on time has nothing to file here.
Channel 2: periodic reports of foreign-invested projects
For projects holding an IRC, investors must comply with periodic reporting under Investment Law No. 143/2025/QH15 (effective 1 March 2026, replacing Investment Law 61/2020/QH14), Decree No. 96/2026/ND-CP dated 31 March 2026, and Circular No. 44/2026/TT-BTC.
Specifically, Form No. 13 issued with Circular 44/2026/TT-BTC — the “Quarterly and Annual Report on Monitoring and Evaluation of Investment Project Implementation” — contains indicators on investment capital implementation, including investors’ contributed capital and disbursement progress. Filing deadlines: quarterly reports — before the 10th of the first month of the following quarter; half-year reports — before 10 July of the reporting year; annual reports — before 10 February of the following year. Reports are filed online via the Ministry of Finance’s investment monitoring and evaluation information system. These deadlines are compiled from State guidance; enterprises should cross-check the latest texts as the form system is still transitioning after Investment Law 143/2025 took effect.
In practice: how does the DPI track contributions?
In practice, the Department of Planning and Investment does not receive separate paper reports on contribution status. It tracks charter capital through the National Enterprise Registration Information System — every charter-capital change appears on the Enterprise Registration Certificate — and, for FDI projects, through the online investment reporting system where investors file periodic reports.
Practical advice: even without a separate contribution report, keep complete contribution records — bank statements for cash contributions, handover minutes and ownership-transfer dossiers for in-kind contributions — for independent audits, tax inspections and future internal disputes.
Frequently asked questions
Is there a “capital contribution status report” form for the DPI? Where do I get it?
No. Current law prescribes no such separate form; do not waste time searching for one. Contribution status is reflected through charter-capital change registration and periodic investment project reports (for IRC projects).
We contributed 100% on time. Must we report anything about contributions?
No separate contribution report is required. However, an IRC project must still file periodic investment project reports under Investment Law 143/2025/QH15, which include indicators on implemented investment capital.
What happens if periodic project reports are filed late?
Investors failing to fulfil the reporting regime are subject to penalties under the law. Specific fine levels follow the administrative-penalty legislation on planning and investment in force at the time of the violation — enterprises should check the current text; this article has not verified specific amounts.
A 100% domestic company with no IRC — must it report contribution status?
No. The company only registers charter-capital changes when an actual change occurs; there is no periodic duty to report contribution status to the Department of Planning and Investment.
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This legal analysis has been verified against current Vietnamese regulations and cross-border FDI transaction practices by the attorneys at FLAT LAW FIRM.
