Consolidated Decree on Establishment and Operation of Representative Offices of Foreign Cooperation and Research Organizations in Vietnam (VBHN-BNG)
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Based on:1233/VBHN-BNG - Government Official Gazette
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This is Consolidated Document No. 1233/VBHN-BNG, certified by the Ministry of Foreign Affairs on 27 February 2026, merging Decree No. 06/2005/ND-CP (effective 10 February 2005) with the amending Decree No. 62/2026/ND-CP (effective 1 March 2026). It governs the conditions, dossiers, and procedures for issuing, amending, extending, and revoking Licenses for Representative Offices of foreign non-profit cooperation and research organizations in Vietnam - meaning units under a foreign ministry, agency, or local government that carry out non-profit programs in science, technology, natural resources and environment, health, or social fields. It does not cover commercial trade representative offices or foreign cultural and educational organizations. Notable changes introduced by Decree 62/2026/ND-CP include: allowing dossiers to be filed online through the National Public Service Portal; shortening and clarifying processing timelines (one working day to check dossier validity, and a maximum of 14 working days to grant or refuse a License); and adding an entirely new chapter (Chapter IIIa, Articles 14a-14d) that introduces a mandatory annual periodic reporting regime for the Representative Office, its Vietnamese managing agency (a ministry, sector, or provincial People's Committee), and the Ministry of Foreign Affairs, with specific data cut-off dates and submission deadlines. Regarding business impact, this decree primarily concerns foreign non-profit cooperation and research bodies (not ordinary foreign-invested enterprises) and the Vietnamese state agencies that partner with them, so it has limited direct relevance to typical SME tax, accounting, or customs practice. The existing tax and customs incentives are unchanged: import duty exemption for equipment and vehicles needed for the office's operations, and personal tax preferences for the head and foreign staff of the Representative Office. Accountants or advisers serving such foreign cooperation or research organizations in Vietnam should note the new reporting deadlines.
Scope and covered entities
Decree No. 06/2005/ND-CP, as amended by Decree No. 62/2026/ND-CP (effective 1 March 2026), governs the establishment and operation of Representative Offices of foreign non-profit cooperation and research organizations in Vietnam. A covered foreign organization is a unit under a foreign ministry, agency, or local government carrying out non-profit activities in Vietnam in science, technology, natural resources and environment, health, or social fields, in partnership with a Vietnamese ministry, agency, or provincial People's Committee (the Vietnamese managing agency). Representative Offices of foreign cultural or educational organizations fall outside this decree's scope.
Conditions and license application dossier
A foreign organization qualifies for a License if it has a clear charter and purpose consistent with its cooperation field, plans a program or project spanning up to 5 years in Vietnam, holds legal status under the law of its home country, and has been authorized by its supervising foreign ministry, agency, or local government to set up a Representative Office in Vietnam. The dossier includes an application (Form 01), the organization's charter or operating regulations, the authorization letter from its foreign supervising body, proof of legal status, and the proposed head of office's records. Since 1 March 2026, dossiers may be filed in person, by post, or online via the National Public Service Portal.
Procedure and timelines for issuance, amendment, and extension
The Ministry of Foreign Affairs checks dossier validity within 1 working day, then consults the Vietnamese managing agency, the provincial People's Committee where the office will be located, relevant ministries (10 working days to respond), and the Ministry of Public Security regarding the proposed head of office. If opinions diverge, the Ministry of Foreign Affairs seeks further input within 5 working days. It then decides to grant or refuse the License within a maximum of 14 working days from receipt of a complete, valid dossier, stating reasons in writing if refused. Amendment and extension follow a similar process using Form 02. A License is revoked if the office operates outside its licensed scope, violates Vietnamese law, or its underlying program/project is terminated early.
Rights and obligations of the Representative Office
Once licensed, a Representative Office may lease premises, hire staff under Vietnamese law, receive legal protection, open a foreign-currency (or VND of foreign-currency origin) transaction account, use an official seal, and import equipment and vehicles necessary for its operations duty-free. The head of office and foreign staff receive tax preferences equivalent to those of international organization representative bodies in Vietnam. In return, the office must operate strictly within its licensed scope; the head of office is responsible for annual reporting and must provide information on request; and foreign staff must respect their entry purpose, avoid profit-making activities outside the approved program, and comply with Vietnamese law.
New periodic reporting regime (added by Decree 62/2026/ND-CP)
A new Chapter IIIa requires the Representative Office, the Vietnamese managing agency, and the Ministry of Foreign Affairs to each file an annual report using prescribed templates (Forms 04, 05, 06). The office and the managing agency must submit their reports to the Ministry of Foreign Affairs by the 20th of the final month of the reporting period; the Ministry then compiles and reports to the Prime Minister by the 25th. The data cut-off runs from 15 December of the prior year to 14 December of the reporting year. Reports may be filed through the national document interlinking system, the Ministry's reporting information system, or by email. The Ministry and the managing agency may also request ad-hoc reports as needed.
State management responsibilities
The Ministry of Foreign Affairs leads state management: granting, amending, extending, and revoking Licenses; consulting relevant agencies; compiling an annual report to the Prime Minister; and conducting periodic and ad-hoc inspections of Representative Offices. The Vietnamese managing agency signs the cooperation agreement with each foreign organization and guides and monitors the office within its sector. The provincial People's Committee where the office is located facilitates its operations and responds to the Ministry's requests for input.
Implementation provisions
Decree 62/2026/ND-CP took effect on 1 March 2026. Dossiers filed before that date continue to be processed under the original Decree 06/2005/ND-CP and its implementing circulars. Organizations already licensed before the decree's effective date may continue operating under their existing License but must complete and supplement their dossier within 60 days of the effective date.