Foreign investment capital accounts

A foreign-invested enterprise in Vietnam runs its investment capital through a dedicated account, held separately from the account it uses for trading day to day. Which transaction belongs in which account is not a matter of preference. The distinction governs whether money can lawfully enter or leave, and a payment made through the wrong one is often discovered late, by an auditor, when unwinding it is expensive.

This section covers opening the account, what may pass through it, and what changed when Circular 38/2026/TT-NHNN replaced Circular 06/2019 in August 2026 — including the change of name that most English-language material has not yet caught up with.