1.       Annually, before the last working day of January, representative offices and branches shall send written reports on their operations in the preceding year to the agencies having granted representative office or branch establishment permits.

2.       Branches shall have to observe the regime of financial statements and statistical reports according to the provisions of Vietnamese law.

3.       In case of necessity as specified by Vietnamese law, representative offices and branches shall have to report, supply documents on, or explain matters related to, their operations at the request of competent state management agencies.