According to Decree 72/2006/ND-CP dated 25 July
2006, representative offices (“ROs”) of foreign companies in Vietnam are
required to submit an annual operations report on their activities. The
annual report needs to be submitted to the provincial Department of
Industry and Trade before the last working day of January of the
following year.Penalties of up to VND15,000,000 (USD750) will be
imposed if an RO fails to submits its annual report. The deadline for
submission of the annual report for 2013 is 29 January 2014.

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