Circular No. 44/2026/TT-NHNN amending and supplementing some articles of Circular No. 40/2025/TT-NHNN dated October 31, 2025 of the State Bank of Vietnam Governor guiding foreign exchange management for overseas investment in oil and gas activities

STATE BANK OF VIETNAM SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness No.: 44/2026/TT-NHNN

Hanoi, August 27, 2026

CIRCULAR Amending and supplementing some articles of Circular 40/2025/TT-NHNN guiding foreign exchange management for overseas investment in oil and gas activities

Pursuant to the Law on the State Bank of Vietnam No. 46/2010/QH12; Pursuant to the Law on Credit Institutions No. 32/2024/QH15 amended and supplemented by Law No. 96/2025/QH15; Pursuant to the Law on Investment No. 143/2025/QH15; Pursuant to the Ordinance on Foreign Exchange No. 28/2005/PL-UBTVQH11 amended and supplemented by Ordinance No. 06/2013/UBTVQH13; Pursuant to Decree No. 70/2014/ND-CP of the Government detailing the implementation of some articles of the Ordinance on Foreign Exchange and the Ordinance amending and supplementing some articles of the Ordinance on Foreign Exchange; Pursuant to Decree No. 26/2025/ND-CP of the Government regulating the functions, tasks, powers and organizational structure of the State Bank of Vietnam amended and supplemented by Decree No. 198/2026/ND-CP; Pursuant to Decree No. 132/2024/ND-CP of the Government on overseas investment in oil and gas activities; At the proposal of the Head of the Foreign Exchange Management Department; The Governor of the State Bank of Vietnam promulgates the Circular amending and supplementing some articles of Circular 40/2025/TT-NHNN guiding foreign exchange management for overseas investment in oil and gas activities.

Article 1. Supplementing Clause 4 into Article 1 "4. Opening and using investment capital accounts, registering, registering changes of foreign exchange transactions for overseas investment projects in oil and gas activities of state-owned groups, corporations according to the Government's regulations for cases not required to perform procedures for granting the Overseas Investment Registration Certificate according to the law on investment (hereinafter referred to as state-owned groups, corporations).".

Article 2. Amending and supplementing some clauses and points of Article 6

1. Amending and supplementing Clause 1 as follows: "1. After being granted the Overseas Investment Registration Certificate for projects subject to granting the Overseas Investment Registration Certificate or after declaring, updating information on the National Information System on Investment according to the law on investment for overseas investment projects of state-owned groups, corporations, the investor must open 01 payment account in 01 type of foreign currency suitable for the need to transfer investment capital abroad at 01 permitted bank, except for cases specified in Clause 5 Article 4 of this Circular, to perform collection and payment transactions related to overseas investment in oil and gas activities (hereinafter referred to as investment capital account).".
2. Amending and supplementing Clause 4 as follows: "4. In case there is a change of investor due to transfer of overseas oil and gas projects between domestic investors, the investor receiving the project transfer must open a new investment capital account at a permitted bank and perform registration of foreign exchange transactions with the State Bank Regional Branch according to regulations to continue performing collection and payment transactions related to overseas investment in oil and gas activities. In case of transferring the entire project to a domestic investor, the transferring investor must close the investment capital account within 20 working days from the date the adjusted Overseas Investment Registration Certificate takes effect or the Project Termination Decision takes effect according to the law on investment and must notify the closure of the account to the State Bank Regional Branch where the registration of foreign exchange transactions was confirmed or where the registration of changes of foreign exchange transactions was confirmed most recently for cases where changes were registered.".
3. Amending and supplementing Point b Clause 5 as follows: "b) Registering changes of foreign exchange transactions related to overseas investment in oil and gas activities with the State Bank Regional Branch according to regulations at Article 10 and Article 10a of this Circular;".

Article 3. Amending and supplementing some clauses of Article 10

1. Supplementing Clause 1a after Clause 1 as follows: "1a. After declaring, updating information on the National Information System on Investment according to the law on investment for overseas investment projects of state-owned groups, corporations, the investor must perform registration, registration of changes of foreign exchange transactions with the State Bank Regional Branch where the investor has its headquarters in the locality. In case the project involves many investors, each investor must perform registration, registration of changes of foreign exchange transactions related to overseas investment in oil and gas activities with the State Bank Regional Branch. The investor performs registration of changes of foreign exchange transactions in cases as specified in Clause 1 Article 16 of Decree 132/2024/ND-CP."
2. Amending and supplementing Clause 2 as follows: "2. In case of using profits obtained from overseas investment projects to perform new investment projects in oil and gas activities abroad according to the law, the investor must perform registration of foreign exchange transactions related to overseas investment in oil and gas activities with the State Bank Regional Branch where the investor has its headquarters in the locality.".
3. Amending and supplementing Clause 3 as follows: "3. Application for registration, registration of changes of foreign exchange transactions related to overseas investment in oil and gas activities according to Form No. 01, Form No. 02 in the Appendix issued together with Decree 132/2024/ND-CP. Application for registration, registration of changes of foreign exchange transactions related to overseas investment in oil and gas activities for overseas investment projects of state-owned groups, corporations according to the form in Appendix VII, Appendix VIII issued together with this Circular.".
4. Amending and supplementing Clause 6 as follows: "6. From the date of receiving a complete and valid dossier of the investor, within 10 working days for projects subject to granting the Overseas Investment Registration Certificate or within 30 working days for overseas investment projects of state-owned groups, corporations, the State Bank Regional Branch sends the investor a document confirming registration, registration of changes of foreign exchange transactions related to overseas investment in oil and gas activities in the form of an electronic document or paper document. In case of refusing to confirm registration, registration of changes of foreign exchange transactions, the State Bank Regional Branch has an electronic document or paper document clearly stating the reason sent to the investor.".

Article 4. Supplementing Article 10a after Article 10: "Article 10a. Dossier for registration, registration of changes of foreign exchange transactions for overseas investment projects of state-owned groups, corporations

1. The dossier for registration of foreign exchange transactions includes: a) Application for registration of foreign exchange transactions according to the form in Appendix VII issued together with this Circular; b) Confirmation document of the tax authority on the completion of the investor's tax obligations, except for cases of using profits abroad according to regulations at Clause 2 Article 10 of this Circular. The time of confirmation by the tax authority is not more than 03 months calculated to the date of submission of the dossier for registration of foreign exchange transactions; c) Documents on the legal status of the investor; d) Approval document or investment license granted by the competent authority of the host country or documents proving the right to invest in the host country in accordance with the regulations of the host country; dd) Confirmation document of the permitted bank on the opening of the investor's investment capital account in which clearly stating the account number, account name, currency type, account opening date; e) Documents proving the investor participates in the management of the economic organization abroad for cases of capital contribution, buying shares, buying capital contribution of the economic organization abroad; g) Documents determining the location of implementing the investment project according to regulations at Clause 2 Article 6 of Decree 132/2024/ND-CP; h) Documents related to the authority to decide on overseas investment according to the law; i) Agreement between the two Governments or agreement documents between the agencies of the two countries approved by the Government (if any); k) Other documents related to overseas investment in oil and gas activities of the investor (if any).
2. The dossier for registration of changes of foreign exchange transactions includes: a) Application for registration of changes of foreign exchange transactions according to the form in Appendix VIII issued together with this Circular; b) Confirmation document of the permitted bank where the investor is opening the investment capital account on the account number, account name, currency type, balance on this account; the amount already transferred abroad per time and the amount already transferred back to Vietnam per time to the time of change arising; c) Documents proving the content of changes of foreign exchange transactions compared to the content at the document confirming registration of foreign exchange transactions or the document confirming registration of changes of foreign exchange transactions most recently.
3. Documents in the paper dossier specified in Clause 1, Clause 2 of this Article are implemented as follows: a) Application for registration of foreign exchange transactions, registration of changes of foreign exchange transactions, commitment document of the investor must be the original or true copy; b) Documents, documents issued by the competent authority of Vietnam or confirmed by the permitted bank for the investor are the original, true copy or copy granted from the original book or copy accompanied by presentation of the original for comparison; c) Documents, documents issued by the competent authority of the host country are the original, true copy, copy granted from the original book or print from the electronic version in case the documents, documents are issued in the form of an electronic version according to the regulations of the host country. In case the investor uses a print from the electronic version, the investor submits together a commitment document bearing responsibility before the law for the accuracy, completeness, legality of the provided documents, documents; d) Documents proving the right to invest in the host country; contracts, investment agreements or other documents signed by the investor with foreign partners or documents, documents related to the investor's decision on overseas investment are the original, true copy or copy with confirmation of the investor on copying from the original.
4. The dossier for registration of foreign exchange transactions, registration of changes of foreign exchange transactions must be made in Vietnamese, in which: a) In case the original dossier components are in a foreign language must be translated into Vietnamese, except for proper names of individuals, economic organizations abroad or locations. The Vietnamese translation must have the translator's signature certified according to the regulations of Vietnamese law, except for cases specified at Point b of this Clause; b) Contracts, investment agreements or other documents signed by the investor with foreign partners are self-translated, confirmed and bear responsibility before the law for the accuracy of the translation by the investor.".

Article 5. Supplementing Clause 9, Clause 10, Clause 11 into Article 14 "9. Bear responsibility for the accuracy of reported data, comply with regulations on statistical reporting regime at this Circular. 10. Have the responsibility to present dossiers, documents, vouchers to prove money transfer transactions related to overseas investment in oil and gas activities according to regulations of the permitted bank. Bear responsibility before the law for the legality, accuracy, completeness, truthfulness of the dossier, documents, content of the dossier for registration of foreign exchange transactions, registration of changes of foreign exchange transactions and notification document according to regulations at this Circular and relevant legal regulations. 11. Investors being state-owned groups, corporations have the responsibility to declare information, update change information about the project on the National Information System on Investment according to the law on investment".

Article 6. Replacing some phrases at Article 13, Article 14, Article 15

1. Replacing the phrase "after being granted the Overseas Investment Registration Certificate and the adjusted Overseas Investment Registration Certificate by the competent authority" at Article 13 with the phrase "after being granted the Overseas Investment Registration Certificate, the adjusted Overseas Investment Registration Certificate for projects subject to granting the Overseas Investment Registration Certificate or after being granted the document confirming registration, registration of changes of foreign exchange transactions related to overseas investment in oil and gas activities for overseas investment projects of state-owned groups, corporations.".
2. Replacing the phrase "after being granted the Overseas Investment Registration Certificate" at Clause 5 Article 14, Clause 2 and Clause 3 Article 15 with the phrase "after being granted the Overseas Investment Registration Certificate for projects subject to granting the Overseas Investment Registration Certificate or after being granted the document confirming registration of foreign exchange transactions related to overseas investment in oil and gas activities for overseas investment projects of state-owned groups, corporations.".

Article 7. Amending and supplementing the Appendix issued together with Circular No. 40/2025/TT-NHNN

1. Replacing Appendix I, Appendix II issued together with Circular No. 40/2025/TT-NHNN with Appendix I, II issued together with this Circular.
2. Supplementing Appendix VII, Appendix VIII issued together with this Circular into Circular No. 40/2025/TT-NHNN.

Article 8. Implementation provisions This Circular takes effect from August 27, 2026.

Article 9. Transitional provisions Investors are allowed to use investment capital accounts opened before the time this Circular takes effect to continue performing collection and payment transactions related to overseas investment in oil and gas activities according to regulations at Circular No. 40/2025/TT-NHNN.

Article 10. Organization of implementation Heads of units belonging to the State Bank of Vietnam, commercial banks, branches of foreign banks permitted to trade, supply foreign exchange services in Vietnam, relevant organizations and individuals are responsible for implementing this Circular. Recipients:

• As Article 10;
• Leadership of SBV;
• Government Office;
• Ministry of Justice (for inspection);
• Commercial Banks;
• Branches of foreign banks;
• Official Gazette;
• SBV Electronic Information Portal;
• Save: VT, Foreign Exchange Management Department (04).

FOR THE GOVERNOR DEPUTY GOVERNOR Pham Thanh Ha

Appendix I (Issued together with Circular No. 44/2026/TT-NHNN amending and supplementing some articles of Circular No. 40/2025/TT-NHNN guiding foreign exchange management for overseas investment in oil and gas activities) STATE BANK OF VIETNAM REGIONAL BRANCH…………….

No.: /…………… On confirming registration of foreign exchange transactions related to overseas investment in oil and gas activities SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness

Date …. month …. year ….. CONFIRMATION OF REGISTRATION OF FOREIGN EXCHANGE TRANSACTIONS To: …………………………………….. Based on the proposal of…….. {Investor Name} at the Application for registration of foreign exchange transactions related to overseas investment No. ……… date ….. accompanied by relevant dossier, State Bank Regional Branch …….. has opinions as follows:

1. Confirming ……{Investor Name} has registered foreign exchange transactions related to overseas investment activities at State Bank Regional Branch ……. according to regulations at Circular No. 40/2025/TT-NHNN dated October 31, 2025 of the State Bank guiding foreign exchange management for overseas investment in oil and gas activities and Circular No. …/2026/TT-NHNN date …/…/2026 amending, supplementing some articles of Circular No. 40/2025/TT-NHNN.
2. Information about the investor, investment project:

• Investor name:
• Electronic identification code of the investor:
• Address:
• Phone number:
• Project Name/Name of BCC Contract/Name of economic organization established abroad:
• Overseas Investment Registration Certificate No.: ……. Date of grant: ……. Granting authority: …….
• Code on the National Information System on Investment … (for overseas investment projects of state-owned groups, corporations not subject to granting Overseas Investment Registration Certificate) (if any).
• Location, country implementing the project:
• License of the host country No. ……. Date of grant …….. Granting authority: ……..
• Total investment capital of the project abroad according to the Overseas Investment Registration Certificate or according to information declared on the National Information System on Investment for overseas investment projects of state-owned groups, corporations: ………..
• Value of capital contribution in money of the investor: ………..

3. Content of registration of foreign exchange transactions related to overseas investment in oil and gas activities of ………. {Investor Name} with State Bank Regional Branch …… as follows:

• Investment capital in money implemented through investment capital account {Foreign Currency Type} number: …… opened at: ……….., in which: Owner's capital: Borrowed capital: Source of borrowed capital:
• Amount registered to transfer abroad after being granted the document confirming registration of foreign exchange transactions related to overseas investment in oil and gas activities: ………………….
• Progress of transferring investment capital abroad:

No.	Expected time of capital transfer	In money
		Foreign Currency
1	Quarter....Year ...
2	Quarter....Year ...
…	………..

(Details according to capital contribution value, according to form of capital contribution) 4. When implementing overseas investment projects, {Investor Name} must strictly comply with regulations of the law on overseas investment, regulations on foreign exchange management of Vietnam and the host country; at the same time strictly comply with reporting the situation of implementing overseas investment capital according to regulations at Circular No. 40/2025/TT-NHNN dated October 31, 2025 of the State Bank guiding foreign exchange management for overseas investment in oil and gas activities. 5. {Investor Name} self-bears responsibility before the law for the legality and efficiency of the amount of foreign currency registered to transfer abroad to implement investment projects abroad. State Bank Regional Branch ……, does not bear any legal and financial responsibility other than confirming {Investor Name} has registered foreign exchange transactions related to overseas investment activities according to the contents at point 2 and 3 of this official letter. State Bank Regional Branch notifies to {Investor Name} for knowledge and implementation. Recipients:

• As above;
• SBV (for coordination);
• Permitted Bank (for coordination);
• Save ……….. DIRECTOR OF STATE BANK REGIONAL BRANCH (Sign, seal, clearly write full name)

Appendix II (Issued together with Circular No. 44/2026/TT-NHNN amending and supplementing some articles of Circular No. 40/2025/TT-NHNN guiding foreign exchange management for overseas investment in oil and gas activities) STATE BANK OF VIETNAM REGIONAL BRANCH…………….

No.: /…………… On confirming registration of changes of foreign exchange transactions related to overseas investment in oil and gas activities SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness

Date …. month …. year ….. CONFIRMATION OF REGISTRATION OF CHANGES OF FOREIGN EXCHANGE TRANSACTIONS To: …………………………………….. Based on the proposal of…….. {Investor Name} at the Application for registration of changes of foreign exchange transactions related to overseas investment activities No. ……… date ….. accompanied by relevant dossier, State Bank Regional Branch …….. has opinions as follows:

1. Confirming ……{Investor Name} has registered changes of foreign exchange transactions related to overseas investment activities at State Bank Regional Branch ……. according to regulations at Circular No. 40/2025/TT-NHNN dated October 31, 2025 of the State Bank guiding foreign exchange management for overseas investment in oil and gas activities and Circular No. …/2026/TT-NHNN date …/…/2026 amending, supplementing some articles of Circular No. 40/2025/TT-NHNN.

• Overseas Investment Registration Certificate/Adjusted Overseas Investment Registration Certificate No.: ……. Date of grant: ……. Granting authority: …….
• Document confirming registration/registration of changes of foreign exchange transactions granted No.: …. Date of grant …

2. Content of registration of changes of foreign exchange transactions related to overseas investment in oil and gas activities of ……….{Investor Name} with State Bank Regional Branch ……….. as follows: 2.1. Change content 1:

• Content confirmed by State Bank Regional Branch ……… for registration:
• Content proposed for change: 2.2. Change content n:....
• Content confirmed by State Bank Regional Branch ……… for registration:
• Content proposed for change:

3. When implementing overseas investment projects, {Investor Name} must strictly comply with regulations of the law on overseas investment, regulations on foreign exchange management of Vietnam and the host country; at the same time strictly comply with reporting the situation of implementing overseas investment capital according to regulations at Circular No. 40/2025/TT-NHNN dated October 31, 2025 of the State Bank guiding foreign exchange management for overseas investment in oil and gas activities.
4. {Investor Name} self-bears responsibility before the law for the legality and efficiency of the amount of foreign currency registered to transfer abroad to implement investment projects abroad. State Bank Regional Branch …….. does not bear any legal and financial responsibility other than confirming {Investor Name} has registered changes of foreign exchange transactions related to overseas investment activities according to the contents at point 2 of this official letter.
5. This document is an inseparable part of the document confirming registration of foreign exchange transactions related to overseas investment activities of State Bank Regional Branch …….. No. …… date ….. and the document confirming registration of changes of foreign exchange transactions related to overseas investment activities of State Bank Regional Branch ……. No. …….. date ………. State Bank Regional Branch notifies to {Investor Name} for knowledge and implementation. Recipients:

• As above;
• SBV (for coordination);
• Permitted Bank (for coordination);
• Save ……….. DIRECTOR OF STATE BANK REGIONAL BRANCH (Sign, seal, clearly write full name) In case of confirming registration of changes regarding investment capital account State Bank Regional Branch clearly states: Within 10 working days from the date State Bank Regional Branch ………. confirms registration of changes of foreign exchange transactions related to overseas investment activities, {Investor Name} has the responsibility to transfer the entire balance to the new account according to this official letter. At the same time, the current investment capital account No. ……… opened at: …….. must not be used to perform collection and payment transactions specified in Clause 5 Article 6 of Circular No. 40/2025/TT-NHNN dated October 31, 2025 of the State Bank guiding foreign exchange management for overseas investment in oil and gas activities.

Appendix No. VII (Issued together with Circular No. 44/2026/TT-NHNN amending and supplementing a number of articles of Circular No. 40/2025/TT-NHNN guiding on foreign exchange management for overseas investment in oil and gas activities) INVESTOR NAME SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness No: ………….. .., date……. month …… year …….. REGISTRATION FORM FOR FOREIGN EXCHANGE TRANSACTIONS RELATED TO OVERSEAS INVESTMENT IN OIL AND GAS ACTIVITIES (Overseas investment project of state-owned groups, general corporations in oil and gas activities not subject to issuance of Overseas Investment Registration Certificate) To: State Bank of Vietnam Regional Branch … Pursuant to Law on Investment No. 143/2025/QH15; Pursuant to Decree No. 132/2024/ND-CP of the Government regulating overseas investment in oil and gas activities; Pursuant to Circular No. …/2026/TT-NHNN date …/…/2026 of the State Bank guiding on foreign exchange management for overseas investment in oil and gas activities for Overseas Investment Projects of state-owned groups, general corporations; Pursuant to information declared on the National Information System on Investment (record code if any): ………… Pursuant to the agreement, commitment on progress of capital contribution for overseas investment of the project or expected progress of capital contribution for overseas investment of {Investor Name}; {Investor Name} registers foreign exchange transactions related to overseas investment in oil and gas activities for the Overseas Investment Project of state-owned groups, general corporations as follows: I. INFORMATION ON INVESTOR

1. Name of 1st investor registering foreign exchange transactions: 1.1. Legal information of the investor:

• Enterprise Registration Certificate 1 No: …….…; date of issuance…….; issuing authority……. 1 Or other documents on legal status of organization/enterprise: Establishment Certificate, Decision on Establishment or other documents with equivalent legal value. 2
• Name of agency representing ownership: ……………. ; % state capital ratio:…
• Electronic identification code of the investor: 1.2. Head office address: …………. 1.3. Contact address: …………… 1.4. Phone number: ……….. Email: …………

2. Name of other related investors (if any): (declare similarly to 1st investor) II. INFORMATION ON OVERSEAS INVESTMENT PROJECT
3. Approval document or investment license issued by competent authority of the host country or documents proving rights to invest in the host country suitable with regulations of the host country according to regulations at clause … Article …. Circular …./2026/TT-NHNN (specify type of document, document number, date of issuance, issuing authority …):
4. Investment form: [Investor marks [x] in one of the following investment forms]: [ ] Establishing economic organization according to regulations of law of host country/territory [ ] Contributing capital/buying shares/buying capital portion of economic organization abroad to participate in management of that economic organization [ ] Investing in form of BCC Contract abroad [ ] Other investment form according to regulations of law of host country/territory: … (specify type of other investment form)
5. Project Name/ BCC Contract Name/ Name of economic organization abroad / Name of foreign partner participating in Project:
6. Project implementation location: ………
7. Project implementation time: from year …. to year …..
8. Total overseas investment capital registered according to information declared on National Information System on Investment …, in which overseas investment capital of Vietnamese investor: ...
9. Value of capital contribution in cash of Vietnamese investor: ... In which:

• Owner's equity: ....
• Borrowed capital: ....
• Source of borrowed capital: .......

8. Value of capital contribution of Vietnamese investor in other forms according to 3 regulations of law (Machinery; goods; other assets ....): ... III. CONTENT OF REGISTRATION ON FOREIGN EXCHANGE TRANSACTIONS RELATED TO OVERSEAS INVESTMENT ACTIVITIES
9. Registered investment capital transferred abroad in cash (according to information declared, updated on National Information System on Investment): ……………… (specify amount in numbers, in words and currency type of investment capital) (if any).
10. Investment capital account {by each currency type} no: …………………….., opened at: …………, date ………….
11. Registering progress of transferring investment capital abroad in cash (only applicable to cases where project arises transfer of investment capital abroad in cash): | No. | Expected time of capital transfer | Expected investment capital in cash to be transferred abroad | | :--- | :--- | :--- | | 1 | …….. | | | 2 | …….. | | | … | …… | | | Total | …………… | | IV. COMMITMENT
12. The person signing below (authorized representative of the investor) commits to bear responsibility before law for the legality, accuracy, honesty of the content in the Registration Form for Foreign Exchange Transactions related to overseas investment activities in oil and gas activities for overseas investment project of state-owned groups, general corporations and accompanying documents of the Registration Dossier above of {Investor Name}.
13. {Investor Name} commits to implement correctly regulations at Circular No. 40/2025/TT-NHNN of the State Bank of Vietnam guiding on foreign exchange management for overseas investment in oil and gas activities and Circular No.../2026/TT-NHNN date …./…./2026 of the State Bank of Vietnam amending, supplementing a number of articles of Circular 40/2025/TT-NHNN and other relevant legal regulations. Attached documents: (Investor lists components of dossier according to regulations at Article … Circular No. …/2026/TT-NHNN) INVESTOR (Legal representative of state-owned group, general corporation signs, writes full name, title and stamps)

Appendix No. VIII (Issued together with Circular No. 44/2026/TT-NHNN dated 27 August 2026 amending and supplementing a number of articles of Circular No. 40/2025/TT-NHNN guiding on foreign exchange management for overseas investment in oil and gas activities) INVESTOR NAME SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness No: ………….. ….., date……. month …… year …….. REGISTRATION FORM FOR CHANGE OF FOREIGN EXCHANGE TRANSACTIONS RELATED TO OVERSEAS INVESTMENT IN OIL AND GAS ACTIVITIES (Overseas investment project of state-owned groups, general corporations in oil and gas activities not subject to issuance of Overseas Investment Registration Certificate) To: State Bank of Vietnam Regional Branch …. Pursuant to Law on Investment No. 143/2025/QH15; Pursuant to Decree No. 132/2024/ND-CP of the Government regulating overseas investment in oil and gas activities; Pursuant to Circular No. …/2026/TT-NHNN date …/…/2026 of the State Bank guiding on foreign exchange management for overseas investment in oil and gas activities for Overseas Investment Projects of state-owned groups, general corporations; Pursuant to information declared on National Information System on Investment ………… (if any); Pursuant to Document confirming registration of foreign exchange transactions related to overseas investment in oil and gas activities for overseas investment project of state-owned groups, general corporations no ……date… and documents confirming registration of change of foreign exchange transactions of State Bank of Vietnam Regional Branch ….; Pursuant to agreement, commitment on progress of capital contribution for overseas investment of the project or expected progress of capital contribution for overseas investment of {Investor Name}; {Investor Name} registers change of foreign exchange transactions related to overseas investment in oil and gas activities for the Overseas Investment Project of state-owned groups, general corporations as follows: I. INFORMATION ON INVESTOR AND INVESTMENT PROJECT

1. Investor name:………………………; Electronic identification code of investor: ………………………………………;
2. Document confirming registration of foreign exchange transactions related to overseas investment in oil and gas activities for Overseas Investment Project of state-owned groups, general corporations of State Bank of Vietnam Regional Branch no …….. date ………….;
3. Document confirming registration of change of foreign exchange transactions related to overseas investment in oil and gas activities for Overseas Investment Project of state-owned groups, general corporations no ………… date …………. (List chronologically all documents confirming registration of changes)
4. Total investment capital of overseas project registered according to information declared on National Information System on Investment: ...
5. Investment capital in cash of Vietnamese investor permitted to transfer abroad at document confirming registration of foreign exchange transactions/document registering change of foreign exchange transactions most recently: ...
6. Investment capital in cash already transferred abroad (cumulative): ...
7. Investment capital in machinery, goods, other assets: ....
8. Profits earned from project retained for reinvestment (cumulative):

• Other related content:...

9. Capital and profits, legal income already transferred back to Vietnam (if any):

• Investment capital in cash transferred back to Vietnam (cumulative): ...
• Profits, legal income already transferred back to Vietnam (cumulative): ............

10. Investment capital account number: ............... Place of opening: ............ II. CONTENT OF REGISTRATION OF CHANGE OF FOREIGN EXCHANGE TRANSACTIONS RELATED TO OVERSEAS INVESTMENT IN OIL AND GAS ACTIVITIES OF STATE-OWNED GROUPS, GENERAL CORPORATIONS
11. Change 1:…………………………

• Content confirmed by State Bank of Vietnam Regional Branch … registered: …………
• Content proposed to change: …………………..
• Reason for change: …………………………..

2. Change n:....

• Content confirmed by State Bank of Vietnam Regional Branch … registered: ……………
• Content proposed to change: ………………………..
• Reason for change: …………………………..

• Note:.... III. COMMITMENT

1. The person signing below (legal representative of the investor) commits to bear responsibility for the accuracy of information recorded in the Registration Form for Change of Foreign Exchange Transactions related to overseas investment in oil and gas activities of state-owned groups, general corporations and accompanying documents of the Change Registration Dossier above of {Investor Name}.
2. {Investor Name} commits to implement correctly regulations at Circular No. 40/2025/TT-NHNN of the State Bank of Vietnam guiding on foreign exchange management for overseas investment in oil and gas activities and Circular No….../2026/TT-NHNN date …./…./2026 of the State Bank of Vietnam amending, supplementing a number of articles of Circular 40/2025/TT-NHNN and other relevant legal regulations. Attached documents: (Investor lists dossier according to regulations at Article … Circular No. …/2026/TT-NHNN) INVESTOR (Legal representative of state-owned group, general corporation signs, writes full name, title and stamps)