1. Deposit form to ensure project implementation

The investor's obligation to ensure project implementation is implemented on the basis of a written agreement between the investment registration agency and the investor (according to Clause 1, Article 26 of Decree 31/2021/ND-CP) 

The project execution guarantee agreement shall contain at least:

- The investment project’s name, objectives, location, scale, investment capital, progress and duration specified in the decision on approval for investment guidelines, decision on approval for both investment guidelines and investor or investment registration certificate;

- Measures for guaranteeing investment project execution (deposit payment or guarantee for deposit payment obligation specified in Clause 1 Article 25 hereof);

- The amount of guarantee for project execution (hereinafter referred to as “the guarantee amount”) determined as specified in Clauses 2, 3 and 4 of this Article;

- Time and duration of guaranteeing project execution specified in Clauses 5, 6 and 7 of this Article;

- Conditions for refund and adjustment of guarantee amounts, and termination of obligation to guarantee project execution specified in Clause 9 of this Article;

- Handling measures in the case specified in Clause 10 of this Article;

- Rights, obligations and other responsibilities of parties related to the contents mentioned in Points a, b, c, d, dd and e of this Clause;

- Other contents which are agreed upon by the parties but not contrary to the regulations laid down in the Law on Investment, this Decree and relevant regulations of law.

2. The deposit level ensures the implementation of the investment project

According to Clause 2, Article 43 of the Investment Law 2020 and Clause 2, Article 26 of Decree 31/2021/ND-CP:

- Based on the scale, nature and execution schedule of each investment project, the deposit for assurance of project execution is 01% - 03% of the investment capital of the project. If a project comprises multiple investment phases, the amount of deposit shall be paid and returned in each phase of execution of the investment project, except for the case in which the deposit is not returned. 

The guarantee rate is expressed as a percentage of the investment capital of the investment project on the progressive principle. To be specific:

- For a capital portion of up to VND 300 billion, the guarantee rate is 3%;

- For a capital portion of over VND 300 billion to VND 1,000 billion, the guarantee rate is 2%;

- For a capital portion of over VND 1,000 billion, the guarantee rate is 1%.