As of 2016, where must companies operating in Vietnam file their annual financial statements?

Enterprises operating in Vietnam are required to file annual financial statements 90 days after the close of the annual accounting period.  As of 2016, it is necessary for annual finalization to be submitted to three Vietnamese government offices.  Investors and enterprises must file annual finalization with The General Statistics Office, The Ministry of Planning and Investment, and the relevant provincial or city level tax office.