| No. | TASK REQUIRED | DEADLINE FOR SUBMITTING | AUTHORITY | GUIDANCE DOCUMENTS |
| I. FCT Reports | ||||
| 1 | FCT Code Registration | Within 10 days from the date FCT obligation arises | Tax Department | Circular 103/2014/TT-BTC
Circular 95/2016/TT-BTC |
| 2 | FCT Declaration & Payment
(at the time of payment) |
Within 10 days from the date FCT obligation incurs | Tax Department | Circular 103/2014/TT-BTC
Circular 156/2013/TT-BTC |
| 3 | FCT Finalization Declaration & Payment
(when the contract ends) |
Within 45 days from the date contract ends | Tax Department | Circular 103/2014/TT-BTC
Circular 156/2013/TT-BTC |
| II. Reports by newly established enterprises | ||||
| 4 | Register of information exchange with tax authority | A.S.A.P | Tax Department | Official Letter 77806/CT-TH |
| 5 | Registration enterprise account on National Buiness Registration Portal | A.S.A.P | Department of planning and investment | Decree 118/2015/ND-CP
Circular 16/2015/TT-BKHDT
|
| 6 | Registration of information on Bank Account | Within 10 days from bank account issuance | Department of planning and investment | Circular 156/2013/TT-BTC
Circular 20/2015/TT-BKHDT |
| 7 | Declaration and Payment of Licensing fee | The last day of the month of commencement of business activities | Tax Department | Decree 139/2016/ND-CP |
| 8 | Registration of digital signature and Online Tax Declaraion | A.S.A.P | Tax Department | Administration Management Law 21/2012/QH13 |
| 9 | Decision on application of e-invoices/ OR Registration for using printing invoices | Before using e-invoices for the first time/ OR Before printing invoices for the first time | Tax Department | Circular 32/2011/TT-BTC
Decree 119/2018/NĐ-CP Decree 04/2014/NĐ-CP |
| 10 | Notification for issuing e-invoices | Before using e-invoices | Tax Department | Decree 119/2018/ND-CP |
| 11 | Minute of registration for using foreign currency to record accounting entry
(If company record using currencies different from VND) |
A.S.A.P | Tax Department | Accounting Law 88/2015/QH13
Circular 200/2014/TT-BTC |
| 12 | Registration of depreciation method of fixed asset | Before starting depreciation | Tax Department | Circular 45/2013/TT-BTC |
| 13 | Minute of registration for chief accountant | At the beginning of the second fiscal year | Tax Department | Accounting Law 88/2015/QH13 |
| 14 | Employment application form | Within 30 days from the commencement of business activities | Labor Department or Labor Division – People’s Committee | Circular 23/2014/TT-BLDTBXH |
| 15 | Notice of wage rates
(Applicable for enterprises with at least 10 employees) |
When making, amending the wage rates | Labor Department – People’s Committee | Labor Law 10/2012/QH13
Decree 49/2013/NĐ-CP Circular 17/2015/TT-BLĐTBXH Decree 121/2018/ND-CP |
| 16 | Registration of Labor regulations | Applicable for enterprises with at least 10 employees and after 5 days of the signing date | Labor Department | Labor Law 10/2012/QH13
Decree 05/2015/NĐ-CP Circular 47/2015/TT-BLDTBXH |
| 17 | Labor control book | Within 30 days from the start date of operation, labour control book shall be prepared and presented when the authorities request. | Circular 23/2014/TT-BLDTBXH | |
| 18 | Registration of demand for using foreign Worker | At least 30 days before the expected date of foreign worker recruitment | Labor Department | Decree 11/2016/ND-CP
Circular 40/2016/TT-BLDTBXH |
| 19 | Work permit/ Certification of exemption from work permit | At least 15 days before the expected date on which foreign workers start working for the employer. | Labor Department | Decree 11/2016/ND-CP
Circular 40/2016/TT-BLDTBXH |
| 20 | Visa, Temporary Residence Card | A.S.A.P when starting to recruit foreign labor | Immigration Department or Immigration Office | Law on entry, exit, transit, and residence of foreigners in Vietnam |
