When can my Vietnam company send profits to its foreign owner?

After the financial year closes, the accounts are audited and the corporate income tax for that year is finalised. Profits then leave through the direct investment capital account. Plan the audit early if you want to pay out soon after year-end (confirm the conditions with your specialist).

Accounting and audit

Source: Law on Investment No. 143/2025/QH15, Government of Vietnam, Official Gazette