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Businesses understand this. How to submit an investment monitoring report In 2026, the report will be submitted to the Ministry of Finance's Business Information System to ensure compliance with legal obligations. Based on Decree 19/2026/ND-CP and Decree 96/2026/ND-CP, for investors implementing projects using other sources of capital, the report must be prepared and submitted to the investment registration authority and the focal agency responsible for investment monitoring and evaluation at the local level. Businesses can view the summary for more information. Guidelines for investment monitoring reporting To proactively update accurate information on subjects, forms, and deadlines for submitting reports, and to prevent administrative fines of up to 50 million VND (according to the compiled information above). Law Library).
Regulations on the subjects and types of investment monitoring reports in 2026
Based on Clause 8, Article 94 of Decree 19/2026/ND-CP, supplemented by Point c, Clause 6, Article 99 of Decree 96/2026/ND-CP, investors in projects using other sources of capital are responsible for preparing and submitting reports to the investment registration authority and the focal agency for investment monitoring and evaluation in the locality where the project is implemented.
According to current legal regulations, the types of investment monitoring and evaluation reports that are the responsibility of investors in other capital projects include the following categories:
- Periodic monitoring and evaluation reports: To be conducted every six months and annually.
- Quarterly report on the implementation status of investment projects: To be carried out in accordance with the provisions of point a, clause 2, Article 47. Investment Law 2025.
- Monitoring and evaluation report before project adjustments: Prepared when adjustments to the investment project arise.
- Final evaluation report: To be completed at the end of the project (if applicable).
These reports comprehensively reflect the project's implementation status, progress, and legal compliance throughout each operational phase.
Deadline and method for submitting investment monitoring reports.
The investor prepared the report. Business information system for investment monitoring and evaluation. of the Ministry of Finance. The deadline for submitting periodic reports is specifically defined: before the 10th of the first month of the following quarter for quarterly reports, before July 10th for six-month reports, and before February 10th of the following year for annual reports. Businesses need to thoroughly understand the process. Submit investment monitoring reports online. For accurate operation and smooth data transmission.
Regarding implementation methods, Circular 44/2026/TT-BTC stipulates that updating information and reporting on the Business Information System replaces the periodic submission of paper reports. If the report has been authenticated with a digital signature on the system, the investor does not need to send an additional paper copy to the management agency.
Based on Article 94 of Decree 19/2026/ND-CP and point d, clause 6, Article 99 of Decree 96/2026/ND-CP, the data cutoff period and deadline for submitting investment monitoring reports for 2026 are summarized in detail in the table below:
| Report type | Data cutoff period | Deadline for submitting reports |
|---|---|---|
| Quarterly report | Based on quarterly reports | Before the 10th of the first month of the following quarter |
| Six-month report for 2026 | From January 1, 2026 to June 30, 2026 | Before July 10, 2026 |
| Report of 2026 | From January 1, 2026 to December 31, 2026 | Before February 10, 2027 |
Businesses need to clearly distinguish between the data closing date and the reporting deadline in order to proactively complete the electronic reporting process in accordance with regulations.
List of sample reports and supplementary forms for investment monitoring and evaluation.
The Ministry of Finance has issued an Appendix to Circular 44/2026/TT-BTC standardizing the system of 19 report templates and supplementary forms for investment monitoring and evaluation, categorized by project group.
Overall Monitoring and Evaluation Report Template
For the overall monitoring and evaluation of annual investments, the management agency uses the following form:
- Form No. 01: Annual Report on Overall Investment Monitoring and Evaluation.
Template for a public investment project report
Investors and project management agencies using public investment funds must declare their investments according to the list of 10 report forms:
- Form No. 02: Initial Assessment Report.
- Form No. 03: Periodic monitoring and evaluation report during the investment implementation phase (6 months, annual).
- Form No. 04: Mid-term or phase evaluation report.
- Form No. 05: Monitoring and evaluation report before adjusting the investment project.
- Form No. 06: Ad-hoc evaluation report.
- Form No. 07: Investment Completion Monitoring and Evaluation Report.
- Form No. 08: Report on monitoring and evaluating the exploitation and operation situation (annual).
- Form No. 09: Impact Assessment Report.
- Form No. 10: Summary report on monitoring and evaluating programs and projects under management during the year.
Template for PPP project reports
For investment projects under the public-private partnership model, investors and competent state agencies shall apply specific periodic forms:
- Form No. 11: Periodic monitoring and evaluation report during the investment implementation phase (6 months, full year).
- Form No. 12: Report on monitoring and evaluating the exploitation and operation situation (annual).
In addition to the two periodic forms mentioned above, pre-adjustment reports, mid-term or phase evaluations, ad hoc evaluations, final evaluations, and impact assessments of PPP projects are carried out according to the corresponding forms prescribed in the public investment project group (from Form No. 04 to Form No. 09).
Sample report for investment projects under the Investment Law
Investors implementing projects in accordance with the 2025 Investment Law are responsible for preparing reports using 6 functional templates (particular attention should be paid when preparing procedures). Amendments to the Investment Certificate):
- Form No. 13: Report on monitoring and evaluating the implementation of investment projects (quarterly and annually), including implementation and operation status.
- Form No. 14: Investment monitoring and evaluation report (quarterly and annually) submitted to the investment registration agency and the Provincial People's Committee.
- Form No. 15: Ad-hoc evaluation report.
- Form No. 16: Monitoring and evaluation report before adjusting the investment project.
- Form No. 17: Final Evaluation Report.
- Form No. 18: Impact Assessment Report.
Community Investment Monitoring Report Template
Local community investment monitoring activities at the project implementation site utilize the following forms:
- Form No. 19: Report on the situation of community investment monitoring.
Investors should choose the correct report template that matches the legal form and implementation phase of the project.
Administrative penalties for violating reporting obligations.
Based on Article 10 of Decree 122/2021/ND-CP, violations regarding investment monitoring and evaluation reports are subject to administrative penalties with corresponding fines and remedial measures.
Specifically, the penalties and remedial measures are detailed in the table below:
| Fine amount (For organizations) | Specific violations | Corresponding remedial measures |
|---|---|---|
| From 20,000,000 to 30,000,000 VND |
|
|
| From 30,000,000 to 50,000,000 VND |
| Failure to submit periodic investment monitoring and evaluation reports will result in mandatory implementation of the reporting regime. |
Based on Clause 2, Article 4 of Decree 122/2021/ND-CP, the above-mentioned fine range applies to organizations; the fine for individuals committing the same violation is half the fine for organizations. Depending on the specific violation, the offending organization is obligated to comply with the corresponding remedial measures as stipulated in the penalty decision.
Expert advice from MAN – Master Accountant Network
To prevent the risk of administrative violations and ensure that reporting is carried out in accordance with regulations, the team of experts at MAN – Master Accountant Network We recommend that management and the company's accounting department take the following steps:
- Review account access: Verify and ensure your login account is secure. Business information system for investment monitoring and evaluation. The system is running smoothly before the submission deadline.
- Use the correct form: Standardize the forms issued with Circular 44/2026/TT-BTC, selecting the correct Form No. 13 and Form No. 14 for projects operating under the provisions of the Investment Law.
- Track your report submission schedule: Mark the deadlines for submitting periodic reports (July 10, 2026 for the 6-month report and February 10, 2027 for the 2026 annual report) to avoid missing the deadlines.
- Check for consistency of data: Investment monitoring reports must accurately reflect the actual situation and match the figures in the prepared financial statements.
Proactively following these steps helps businesses maintain transparent reporting obligations and avoid unnecessary administrative penalties.
Conclude
Perform correctly and completely. How to submit an investment monitoring report By 2026, this will help businesses comply with legal regulations, minimize the risk of administrative penalties, and ensure transparency in project operations.
