In order to repatriate profits, enterprises must meet some of the following conditions:

• The company must fulfill its financial obligations to the Vietnamese state in accordance with the law;
• The company must submit fully audited financial statements;
• The company must fully submit the annual tax finalization declaration;

Investors are not allowed to remit profits abroad in the case in the financial statements of enterprises in which foreign investors invest in the year in which profits are generated and still have accumulated losses after deducting losses as prescribed by the law on corporate income tax. That is, the company must have a profit after fulfilling its financial obligations as prescribed, after deducting the loss transfer as prescribed, but there is still a profit, it can be remitted to the country.