If a foreign retailer wishes to open an additional retail outlet past its first, it is required to complete an Economic Needs Test (ENT) based on the district's population in addition to the population density of a city or province.
A new outlet to be established by a foreign investor with a size less than 500 square meters does not have to complete the ENT if the area has been designated by the local government for commercial activities.
All existing FIEs must submit additional details when applying to amend their Investment Certificate. These addtional details include documents stating their financial capacity as well as tax certificates showing that all tax liabilities of the previous two years have been duly paid.
