CIRCULAR

MINISTRY OF FINANCE

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CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM
Độc lập – Tự do – Hạnh phúc 
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Số: 38/2026/TT-BTC

Hanoi, March 31, 2026

CIRCULAR

PROVIDING FOR FORMS OF DOCUMENTS AND REPORTS ON OFFSHORE INVESTMENT

Pursuant to the Law on Investment No. 143/2025/QH15 dated December 11, 2025;

Pursuant to the Government’s Decree No. 103/2026/ND-CP dated March 31, 2026 providing for offshore investment;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025 amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Circular No. 31/2026/TT-BTC dated March 27, 2026 of the Ministry of Finance providing for decentralization in the performance of a number of tasks and powers in the field of state management of the Ministry of Finance;

At the proposal of the Director General of the Foreign Investment Agency;

The Minister of Finance hereby promulgates the Circular providing for forms of documents and reports on offshore investment.

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