>Verify all cross-border payment vouchers from March 2026 onward use SBV-approved mid-rates published by authorized banks
>Update FX exposure data in SBV’s Foreign Debt Registration System within 5 working days if daily USD/VND rate moves >0.1%
>Prepare 2025 audited financial statements and tax clearance certificates certified by Vietnamese licensed auditors for Q2 2026 profit remittance applications
English Summary
On March 11, 2026, the USD appreciated 0.01% against the VND to VND26,314 at Vietcombank (official market), while the parallel market rate fell to VND27,910. Though not a regulatory change itself, this movement signals heightened SBV scrutiny under Decree No. 24/2023/ND-CP on foreign exchange management. Foreign businesses must: (1) use only State Bank of Vietnam–approved exchange rates for tax reporting and financial statements; (2) update foreign debt registration with current FX exposure within 5 working days of material rate shifts; (3) submit audited financials and tax clearance certificates before remitting profits abroad. Non-compliance risks penalties up to VND500 million and license suspension. Affected entities include FDI enterprises, importers, exporters, and lenders with VND-denominated liabilities. No new deadline is introduced, but SBV requires real-time FX risk disclosure in quarterly reports starting Q2 2026.