Joint Circular No. 01/LB dated 31/03/1997
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GENERAL DEPARTMENT                         SOCIALIST REPUBLICS OF VIETNAM

OF STATISTICS                                                 Independence ‑ Freedom ‑Happiness

MINISTRY OF PLANNING

AND INVESTMENT

 

No. 01‑LB

Hanoi, 31 March 1997

 

 

JOINT CIRCULAR

PROVIDING GUIDELINES ON

STATISTICS FOR ENTERPRISES WITH FOREIGN DIRECT INVESTMENT CAPITAL

AND FOREIGN PARTIES TO BUSINESS CO‑OPERATION CONTRACTS

 

 

Pursuant to the Law on Foreign Investment in Vietnam dated 12 November 1996;

 

Pursuant to the Ordinance on Accounting and Statistics dated 10 May 1988;

 

Pursuant to Decree 12‑CP dated 18 February 1997 making detailed provisions for the implementation of the Law on Foreign Investment in Vietnam;

 

The General Department of Statistics and the Ministry of Planning and Investment hereby provide guidelines on statistics for enterprises with foreign owned capital and foreign parties to business co‑operation contracts as follows:

 

 

I.  SUBJECTS OF IMPLEMENTATION

 

All joint venture enterprises and enterprises with one hundred (100) per cent foreign owned capital (hereinafter referred to as enterprises with foreign owned capital) and foreign parties to business co‑operation contracts under the Law on Foreign Investment in Vietnam shall implement the provisions on statistics jointly promulgated by the General Department of Statistics and the Ministry of Planning and Investment; or issued by ministries, branches and people’s committees of provinces and cities under central authority after being approved in writing by the General Department of Statistics and the Ministry of Planning and Investment.

 

With respect to business co‑operation contracts having a number of foreign parties, the parties shall agree to appoint one foreign party as their representative to prepare statistics and the other parties shall be responsible for providing the representative party with data.

 

 

II.  CONTENTS OF STATISTICS

 

Periodical statistical reports and statistical surveys (hereinafter together referred to as statistical reports) applied to enterprises with foreign owned capital and foreign parties to business co‑operation contracts shall be uniformly implemented on a nationwide scale in respect of the following:

 

·        System of forms, dates of dispatch, recipients of reports;

 

·        Methods to determine criteria, calculation units;

 

·        Reporting periods.

 

The statistical data reported by enterprises with foreign owned capital and foreign parties to business co‑operation contracts shall be the legal documentary basis for evaluation of business or production results and implementation of the obligations provided for in the investment licence.  Statistical reports shall be prepared fully and properly and the criteria specified in the report shall be calculated in accordance with the stipulated contents and methods; and they shall be submitted on time.

 

 

III.  REGIME OF PERIODICAL STATISTICAL REPORTS

 

The regime of periodical statistical reports applied to enterprises with foreign owned capital and parties to business co‑operation contracts promulgated with this Circular shall be of full force and effect as of 1 April 1997 and shall replace the regime of statistical reports promulgated with Inter‑ministerial Decision 127‑QD‑LB dated 30 November 1993 of the General Department of Statistics and the State Committee for Co‑operation and Investment and the forms of statistical reports in Appendix 7 (sic)* promulgated with Circular 215‑UB‑LXT dated 8 February 1995 of the State Committee for Co‑operation and Investment.

 

 

 

 

 

 

* See Appendix 8 on page I-550.


1.       Types of reports and time for submission of reports:

 

The regime of reports comprises:

 

·        Form 01A‑DTNN: Monthly reports for January, February, March, April, May, June, July, August, September, October, and November to be submitted on the tenth day of the following month.

 

·        Form 01B‑DTNN and one or a number of forms from Form 02A‑DTNN to 02G‑DTNN (depending on specialized nature of each project): First six‑months report and annual report.  Submission time for first six‑months report is 15 July and submission time for annual report is 10 February of following year.

 

In the case of annual reports for 1996, all enterprises with foreign owned capital and parties to business co‑operation contracts shall comply with the forms specified in this Circular and submit their reports on 30 April 1997.

 

The data recorded in the annual report shall reflect the official business and/or production results of the enterprise during the previous year.  In cases where there are differences between the reported data and the data recorded in the annual balance statement certified by an auditing body, the recipient agency shall automatically readjust the data according to the audited results.

 

2.  Recipient agencies:

 

All enterprises with foreign owned capital and foreign parties to business co‑operation contracts shall submit their reports to the Ministry of Planning and Investment and the Departments of Statistics and of Planning and Investment of the province or city under central authority in which the head office of the enterprise is located.  In particular, reports on direct imports or exports (Form 02D‑DTNN) shall be submitted to the Ministry of Trade also.

 

This Circular stipulates that enterprises with foreign owned capital and foreign parties to business co‑operation contracts shall submit their statistical reports to State administrative bodies.  Any requirement of the company or of the parent corporation of the enterprise at home or overseas to report to it is an internal business or production matter and does not fall within the scope of application of this Circular.

 

 

IV.  INSPECTION AND DEALING WITH BREACHES

 

The relevant departments under the General Department of Statistics and the Ministry of Planning and Investment and the directors of Departments of Statistics of provinces and cities under central authority shall disseminate this Circular and monitor and inspect its implementation.

 

Every six months, the directors of the Departments of Planning and Investment and  of Statistics of provinces and cities under central authority shall notify in writing enterprises with foreign owned capital and foreign parties to business co‑operation contracts having offices or factories located in their respective provinces and cities of the implementation of the statistical reporting regime (time‑limits, quality of data, and so forth); and shall copy the notification to the Ministry of Planning and Investment and the General Department of Statistics for reporting purposes.

 

If any inspection bodies discover any breach of regulations, they shall deal with it in a timely manner according to their authority.  Where a breach is beyond their authority, the matter shall be reported to a higher level.

 

 

On behalf of the Minister of Planning                         General Director of         

                and Investment                      General Department of Statistics

               Deputy Minister                             

 

 

            NGUYEN NHAC                                           LE VAN TOAN           


PROGRESS OF PROJECT IMPLEMENTATION

 

(Monthly reports for January, February, March, April, May, June,

July, August, September, October, November 199...)

 

Form 01A‑DTNN                                       Recipients of report:

issued in accordance with                                        MPI (Fax: 8459271)

Circular No.          /LB                                 Department of Statistics

  DPI

 

Date of receipt:             10th day of following month

 

Name of project: ............................................................................................................

Licence number: ............................................../GP, Date of issuance: .........................

Address: ............................... Tel.: .........................................  Fax: .............................

 

 

Criteria

 

Calculation unit

 

Code

 

Implementation in month of report

 

Increase from beginning of  year to end of month of report

 

A

 

B

 

C

 

1

 

2

 

I. Investment capital:

1.  Legal capital:

a. Contribution of Vietnamese party, comprising:

‑ Value of right to use land

‑ Natural resources, value of

 right to  use water and sea

 surfaces

b. Contribution of foreign party(s), comprising:

‑ Cash

‑ Machinery and equipment

 

USD

USD

 

USD

USD

USD

USD

USD

 

USD

USD

USD

 

01

02

 

03

04

05

06

07

 

08

09

10

 

 

 

 

 

 

II. Workers employed as at end of month of report:

1.  Vietnamese employees

2.  Foreign employees

 

 

Persons

Persons

Persons

 

 

11

12

13

 

 

 

 


 

Criteria

 

Calculation unit

 

Code

 

Implementation in month of report

 

Increase from beginning of year to end of month of report

 

A

 

B

 

C

 

1

 

2

 

III. Value of imports:

‑ Imports for capital construction for establishment of enterprise

‑ Imports for business and

production

 

IV. Turnover:

‑ Exports

‑ Domestic sales in foreign

currency

‑ Domestic sales in VND/

converted into USD

‑ Percentage of exports

implemented

 

V. Taxes and amounts payable to State Budget

 

VI. Foreign currency remitted abroad

 

VII. Main products

‑ ....

‑ ....

‑ ....

‑ ....

 

USD

 

USD

 

USD

 

USD

USD

 

USD

 

USD

 

%

 

 

USD

 

 

USD

 

14

 

15

 

16

 

17

18

 

19

 

20

 

21

 

 

22

 

 

23

 

 

 

 

 

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

 

Date:                                        

General Director of enterprise

(Signature and seal)

 

(Full name)


ADDITION TO FORM 01A‑DTNN

FOR REPORTING PERIOD OF AUGUST

 

 

PROJECTED IMPLEMENTATION FOR ENTIRE YEAR:

 

Unit: USD

 

1.         Investment capital to be implemented:

           Legal capital:

+          Contribution of Vietnamese party:

+          Contribution of foreign party(s):

           Loans:

Comprising:      Foreign loans

 

2.         Value of imports:

Comprising:      Imports for capital construction shall be exempt from import duties.

 

3.         Turnover:

Comprising:      Exports

 

4.         Taxes and amounts payable to State Budget:

 

5.         Profits before profits tax:

 

6.         Profits after profits tax:

 

7.         Foreign currency remitted abroad:

 

 

Date:                                       

General Director of enterprise

(Signature and seal)     

 

(Full name)           


PROGRESS OF PROJECT IMPLEMENTATION

 

(Six‑monthly report for 199.)

 

Form 01B‑DTNN                                Recipients of report:

issued in accordance with                                    MPI (Fax.: 8459271)

Circular No.          /LB                           Department of  Statistics

  DPI

 

Date of receipt:

Six‑months report: 15 July

Annual report : 10 February of following year

 

Name of project: ............................................................................................................

Licence number: ............................................../GP, Date of issuance: .........................

Form of enterprise: (Joint venture, 100 % foreign owned, business co‑operation contract)

Total registered legal capital: ........................................................................................

Capital contribution ratio: ............................... Operational duration: ................. years

Address: .........................................................................................................................

Tel.: ......................................................  Fax: ................................................................

 

 

 

Criteria

 

Calculation unit

 

Code

 

Implementation in period of report

 

A

 

B

 

C

 

1

 

I. Investment capital:

1. Legal capital:

a. Contribution of Vietnamese party,

comprising:

‑ Cash

‑ Value of right to use land

‑ Natural resources,

  value of right to  use water and sea surfaces

‑ Machinery, equipment, buildings

b. Contribution of foreign party(s),

comprising:

‑ Cash

‑ Machinery and equipment

 

USD

USD

USD

 

USD

USD

 

USD

USD

USD

 

USD

USD

 

01

02

03

 

04

05

 

06

07

08

 

09

10

 

 


 

Criteria

 

Calculation unit

 

Code

 

Implementation in period of report

 

A

 

B

 

C

 

1

 

2. Loans:

a. Foreign loans:

Of which,

Loans from parent company:

* Paid:  + Principal

+ Interest

* Outstanding:

b. Loans from banks in Vietnam:

‑Disbursed capital loans:

* Paid:  + Principal

+ Interest

* Outstanding:

 

II. Area of granted land, water, sea surfaces:

Of which,

‑ Area of land in use

‑ Area of land for which certificate of right to use has been issued

 

III. Workers employed as at end of reporting period:

1.Vietnamese employees:

Of which:

University graduates or higher qualification

2.  Foreign employees:

3.  Total income of Vietnamese employees

4.  Total income of foreign employees

 

IV. Capital for capital construction:

- Capital for construction

- Capital for equipment

- Capital for other capital construction

 

USD

USD

 

USD

USD

USD

USD

USD

 

USD

USD

USD

 

 

ha

 

ha

 

ha

 

 

people

people

 

people

people

USD

USD

 

USD

USD

USD

USD

 

12

13

 

14

15

16

17

18

 

19

20

21

 

 

22

 

23

 

24

 

 

25

26

 

27

28

29

30

 

31

32

33

34

 

 

 



 

 

Criteria

 

Calculation unit

 

Code

 

Implementation in period of report

 

A

 

B

 

C

 

1

 

V. Value of assets as at end of reporting period:

- Fixed assets and long-term investments:

   * Wear and tear of fixed assets

- Movable assets and short-term

  investments:

 * Stock of completed products

 

VI. Value of imports:

- Duty free imports for capital construction during establishment of enterprise

- Imports for production and business

 

VII. Production costs:

- Material expenditure (without depreciation)

- Service expenditure

 

VIII. Turnover:

- Exports

- Domestic sales in foreign currency

- Domestic sales in VND/

  converted into USD

- Pledged export ratio

- Implemented export ratio

 

 

 

 

USD

USD

 

USD

USD

 

USD

USD

 

USD

 

USD

USD

 

USD

 

USD

USD

USD

USD

USD

%

%

 

 

 

35

36

 

37

38

 

39

40

 

41

 

42

43

 

44

 

45

46

47

48

49

50

51

 

 


 

 

Criteria

 

Calculation unit

 

Code

 

Implementation in period of report

 

A

 

B

 

C

 

1

 

IX. Taxes and amounts payable to State Budget:

- Turnover tax (or VAT)

- Profits tax

- Import duties

- Export duties

- Special sales tax

- Taxes levied on natural resources

- Income tax levied on employees:

  + Vietnamese employees:

  + Foreign employees:

- Withholding tax

- Land rental

 

X. Profits:

1. Total profits before profits tax:

    Of which,

    -       Profits derived from business/production activities

    -       Profits derived from financial activities

    -       Irregular profits

2.  Total profits after profits tax,

      Including:

    -       Deduction of profits for establishment of various funds of  enterprise

    -       Other contributions and sponsorships

    -       Net profits:

+ Enjoyed by Vietnamese party:

+ Enjoyed by foreign party(s):

3. Profits derived from reinvestment:

 XI. Foreign currency remitted abroad:

    -       Capital remitted

    -       Profits remitted

 

 

USD

USD

USD

USD

USD

USD

USD

USD

USD

USD

USD

USD

 

 

USD

 

USD

 

USD

 

USD

USD

 

USD

 

 

USD

 

USD

USD

USD

USD

 

 

USD

USD

 

 

52

53

54

55

56

57

58

59

60

61

62

63

 

 

64

 

65

 

66

 

67

68

 

69

 

 

70

 

71

72

73

74

 

 

75

76

 

 

Legal capital used from beginning of project

to end of reporting period:                                                         USD ................

 

Of which:                                  Contribution of Vietnamese party:         USD ...............

Contribution of foreign party(s): USD ...............

 

 

                                                                                                      Date:                                        

 

                                                                 General Director of enterprise

                                                                                (Signature and seal)

 

 

                                                                                             (Full name)


 

AQUACULTURE, FORESTRY, AND AGRICULTURAL

ACTIVITIES

 

(Six‑monthly and annually)

(Applicable to enterprises carrying on aquaculture, forestry, and

agricultural activities)

 

Form 02A‑DTNN                                Recipients of report:

issued in accordance with                                  ‑ MPI (Fax.: 8459271)

Circular No. 01‑LB                              ‑ Department of Statistics

‑ DPI

Date of receipt: 

Six‑monthly report: 15 July

Annual report : 10 February of following year

 

Name of project: ..........................................................................................................

Licence number: ................................./GP, Date of issuance: .....................................

 

Calculation unit: ha

 

Criteria

 

Code

 

Planned

(assigned)

 

Implementation to end of period of report

 

A

 

B

 

C

 

1

 

I.  Total of forestry land, farmland:

1. Farmland:

    Of which,

a. Annual crop land:

    ‑ Paddy land

b. Perennial planting land:

    ‑ Land for industrial trees

    ‑ Orchard land

2. Forestry land:

    Of which,

    ‑ Planted forests

 

II.  Water surface for aquaculture:

 

01

02

 

03

04

05

06

07

08

 

09

 

10

 

 

 

 

 

 

Date:                                       

General Director of enterprise

(Signature and seal)

 

(Full name)


 

MAIN PRODUCTS DERIVED FROM

INDUSTRIAL ACTIVITIES

 

(Six‑monthly and annually)

 

(Applicable to enterprises carrying on industrial activities)

 

 

Form 02B‑DTNN                                Recipients of report:

issued in accordance with                                  ‑ MPI (Fax.: 8459271)

Circular No. 01‑LB                              ‑ Department of Statistics

‑ DPI

 

Date of receipt:

Six‑monthly report: 15 July

Annual report : 10 February of following year

 

Name of project: .........................................................................................................

Licence number: ........................................./GP, Date of issuance: ...........................

 

 

Products

 

Calculation unit

 

Code

 

Implementation in period of report

 

A

 

B

 

C

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date:                                       

 

General Director of enterprise

(Signature and seal)

 

 

(Full name)


CRITERIA FOR CONSTRUCTION ACTIVITIES

 

(Six‑monthly and annually)

 

(Applicable to enterprises carrying on construction activities)

 

Form 02C‑DTNN                                Recipients of report:

issued in accordance with                                  ‑ MPI (Fax.: 8459271)

Circular No. 01‑LB                              ‑ Department of Statistics

‑ DPI

 

 

Date of receipt:

Six‑monthly report: 15 July

Annual report : 10 February of following year

 

Name of project: ...........................................................................................................

Licence number: ............................................../GP, Date of issuance: ........................

 

Unit: USD

 

Criteria

 

Code

 

Implementation in period of report

 

A

 

C

 

1

 

Value of construction works:

a. Classified according to form of construction works:

     ‑ Self provided construction works

     ‑ Construction works awarded (not including

        works subcontracted to other contractors)

 

b. Classified according to location:

     ‑ Construction works located in home

        province, city

     ‑ Construction works located in another

        province, city

 

01

 

 

02

 

03

 

 

04

 

05

 

 

 

Date:                                       

 

General Director of enterprise

(Signature and seal)

 

 

(Full name)


 

DIRECT IMPORTS AND EXPORTS

(Six‑monthly and annually)

(Applicable to enterprises carrying on direct import‑export activities)

 

Form 02D‑DTNN                                Recipients of report:

issued in accordance with                                  ‑ MPI (Fax.: 8459271)

Circular No. 01‑LB                              ‑ Department of Statistics

‑ DPI

Date of receipt:

Six‑monthly report: 15 July

Annual report : 10 February of following year

Name of project: ............................................................................................................

Licence number: ......................................../GP, Date of issuance: ...............................

 

 

Criteria

 

Calculation unit

 

Code

 

Implementation in period of report

 

 

 

 

 

 

 

Quantity

 

Value

 

A

 

B

 

C

 

1

 

2

 

1. Exports:

1.1 Total value:

(Divided according to country)

      

      

1.2  Item of goods/country:

(Written in order of the standard list of Vietnamese import‑export items)

       

       

2. Imports:

2.1  Total value:

(Classified according to country)

       

       

2.2  Item of goods/country:

(Written in order of the standard list of Vietnamese import‑export items )

       

                

 

 

USD

 

 

 

 

 

 

 

 

 

USD

 

 

01

 

 

 

 

 

 

 

 

 

02

 

 

 

 

Date:                                       

General Director of enterprise

(Signature and seal)

(Full name)


 

ACTIVITIES IN HOTEL, RESTAURANT AND TOURISM INDUSTRY

(Six‑monthly and annually)

(Applicable to enterprises carrying on activities in hotel, restaurant,

and tourism industry)

Form 02E‑DTNN                                Recipients of report:

issued in accordance with                                  ‑MPI (Fax.: 8459271)

Circular No. 01‑LB                              ‑Department of Statistics

            ‑DPI

Date of receipt:

Six‑monthly report: 15 July

Annual report : 10 February of following year

Name of project: ..........................................................................................................

Licence number: .........................................../GP, Date of issuance: ..........................

 

Criteria

 

Calculation unit

 

Code

 

Implementation in period of report

 

A

 

B

 

C

 

1

 

1.Physical facilities:

1.1 Number of accommodation facilities available to end of reporting period:

- Number of three‑star (and higher quality) hotels

‑ Number of rooms available to end of reporting period

‑ Number of beds to end of reporting period

1.2 Office space for lease:

1.3 Housing area for lease:

2. Guests:

2.1 Number of guests staying:

‑ Foreign guests

2.2 Number of days per stay

3. Turnover:

3.1 Commercial services

3.2 Hotels (including other accommodation facilities)

3.3 Restaurants

3.4 Tourism activities

 

 

 

 

Facility

 

Hotel

 

Room

 

Bed

Sq. m

Sq. m

 

Person

Person

Day/person

 

USD

 

USD

USD

USD

 

 

 

 

01

 

02

 

03

 

04

05

06

 

07

08

09

 

10

 

11

12

 

 

 

Date:                                       

General Director of enterprise (Signature and seal)

(Full name)


 

MEANS OF TRANSPORT AND VOLUMES TRANSPORTED

 

(Six‑monthly and annually)

(Applicable to enterprises carrying on transportation activities)

 

Form 02F‑DTNN                                Recipients of reports:

issued in accordance with                                  ‑ MPI (Fax.: 8459271)

Circular No.01‑LB                               ‑ Department of Statistics

‑ DPI

Date of receipt:

Six‑monthly report: 15 July       Annual report: 10 February of following year

Name of project: ...........................................................................................................

Licence number: ............................................./GP, Date of issuance: .........................

 

Criteria

 

Calculation unit

 

Code

 

Implementation in period of report

 

A

 

B

 

C

 

1

 

1. Means of transport:  

*  Passenger cars and buses:

    ‑ Four‑seat vehicles

    ‑ Vehicles with 5‑14 seats

 

    ‑ Vehicles with 15‑45 seats

 

    ‑ Vehicles with over 45 seats

*  Goods‑carrying vehicles:

   ‑ Vehicles with tonnage of less

       than 5 metric tonnes

   ‑ Vehicles with tonnage of

      5‑10 metric tonnes

   ‑ Vehicles with tonnage of

      more than 10 metric tonnes

   ‑ Lorries with container

      trailers

*  Passenger trains

 

*  Goods carrying trains

 

2.  Volumes transported:

‑ Volume of transported goods

‑ Volume of transported

   passengers

‑ Volume of circulated goods

‑ Volume of circulated passengers

 

 

unit/seat

unit/seat

unit/seat/

transport capacity

unit/seat/

transport capacity

unit/seat

unit/tonnage

 

unit/tonnage

 

unit/tonnage

 

unit/tonnage

 

unit/tonnage

unit/tonne/

transport capacity

unit/tonne/

transport capacity

 

tonne

person

 

tonne/km

person/km

 

 

01

02

03

 

04

 

05

06

 

07

 

08

 

09

 

10

11

 

12

 

 

13

14

 

15

16

 

 

Date:                                       

General Director of enterprise

(Signature and seal)

(Full name)


 

CRITERIA FOR BANKING ACTIVITIES

 

(Six‑monthly and annually)

(Applicable to enterprises carrying on banking activities)

Form 02G‑DTNN                                                        Recipients of report:

issued in accordance with                                  ‑ MPI (Fax.: 8459271)

Circular No. 01/LB                              ‑ Department of Statistics

‑ DPI

Date of receipt:

Six‑monthly report: 15 July

Annual report: 10 February of following year

Name of project: ................................................................................................

Licence number: ....................../GP, Date of issuance: .....................................

 

 

Criteria

 

Code

 

Implementation in period of report

 

A

 

B

 

1

 

1. Total receipts from currency and credit business:

Of which, revenue from loan interest

2. Total amount of disbursed loans:

‑ Short‑term loans

‑ Intermediate and long‑term loans

3. Total debts receivable:

‑ Short‑term loans

‑ Intermediate and long‑term loans

4. Debit balance of credit to end of period:

‑ Short‑term loans

‑ Intermediate and long‑term loans

5. Total receipts in cash through bank funds

6. Total expenditures in cash through bank funds

7. Total expenditures from currency and credit business:

‑ Payments of loans on interest

‑ Payments of deposit interest

‑ Payments of interest on debentures or savings

‑ Payments of  dividends on capital contribution

 

01

 

02

03

04

05

06

07

08

09

10

11

12

13

14

 

15

16

17

18

 

 

Date:                                        

General Director of enterprise

(Signature and seal)

(Full name)

 

 
 
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