KEY UPDATES ON INVESTMENT DOCUMENT TEMPLATES AND ACTIVITY REPORTS UNDER CIRCULAR NO. 55
From May 15, 2026, all documents related to investment activities must adopt the new templates under Circular No. 55/2026/TT-BTC (“Circular 55”).
This Circular replaces the following previous regulations:
Circular No. 03/2021/TT-BKHĐT Circular No. 25/2023/TT-BKHĐT Circular No. 06/2025/TT-BTCAccordingly, investors should pay special attention to the following key updates:
1. More detailed requirements for investment project proposals
Investors are required to provide more detailed information in the investment project proposal, including the qualifications and technical expertise of employees, estimated costs, revenues and profits, financial indicators such as IRR and NPV, the payback period, as well as an analysis of the project’s effectiveness in relation to society, the industry, and the relevant sector.
2. Changes to quarterly and annual investment reporting templates
According to Circular 55, quarterly reports and annual reports will use different templates. Investors are required to report in detail on the use of electricity, coal, oil, and other energy sources.
For quarterly reports, in addition to data for each individual quarter, investors must provide cumulative data from the beginning of the year to the end of the reporting quarter, as well as cumulative data from the date of issuance of the Investment Registration Certificate (IRC) to the end of the reporting quarter.
For annual reports, in addition to data for each individual year, investors must report cumulative data from the date of issuance of the IRC to the end of the reporting year.
3. Addition of new templates for projects under special investment procedures
When applying to implement an investment project under special investment procedures, investors are required to provide additional assessments regarding the project's compliance with planning, the investor’s experience, land use demand, conditions for land allocation or lease, eligibility conditions for incentives, and other related contents.
4. Addition of templates for cases where foreign investors establish enterprises
Circular 55 provides appropriate templates for cases where foreign investors establish an economic organization before carrying out procedures to apply for issuance or amendment of an Investment Registration Certificate.
5. Transitional provisions
For valid dossiers prepared under previous regulations and already received by competent authorities before May 15, 2026, but not yet processed, such dossiers will continue to be handled without the need to re-prepare them according to the new templates under Circular 55.
Notes:
When carrying out investment procedures and submitting investment reports, investors should review and apply the correct templates in accordance with Circular 55 to avoid having their dossiers returned or requiring multiple amendments and supplements.
BNA Legal recommends that enterprises and investors proactively update the new templates and review their investment dossiers before submission to ensure compliance with current legal regulations.
