Công ty dịch vụ luật Apolat Legal

Capital contribution means the investor’s contribution of assets to form the charter capital of a company, including contributions made for the establishment of a company or additional contributions to the charter capital of an already established company. Under the Law on Enterprises 2020, assets used for capital contribution may include Vietnamese Dong, freely convertible foreign currencies, gold, land use rights, intellectual property rights, technology, technical know-how, and other assets that can be valued in Vietnamese Dong.   In addition to the common method of capital contribution in cash, many investors currently use other types of assets as capital contributions. Among these, capital contribution in the form of machinery and equipment has become a method that is increasingly applied in practice. In light of this reality, this article sets out several notes for investors who intend to contribute capital to enterprises using machinery an...

In the current industrial real estate market in Vietnam, a “Build-to-Suit” model is becoming increasingly common. In this scenario, a manufacturing enterprise (the “ Tenant ”) requires a factory with specific technical specifications that standard ready-built factories cannot meet. To facilitate this, the Tenant often agrees to advance a substantial upfront sum to the Landlord to fund the construction. In exchange, the Tenant secures the right to lease the custom-built factory upon completion at a preferential rental rate.   While this model offers clear commercial synergies, providing necessary capital to the Landlord and a tailored operational base to the Tenant, it introduces a complex web of legal and tax considerations. The recent entry into force of the Law on Real Estate Business 2023 has significantly altered the regulatory landscape, creating ambiguity regarding the lease of assets formed in the future. Furt...

In practice, when engaging contractors to carry out repair and renovation works, many project owners tend to assume that the legal responsibilities related to the acceptance of completed works primarily rest with the contractors. However, under Vietnamese construction laws, the project owner remains the principal party responsible for organizing the acceptance of completed works, preparing the completion dossier, and carrying out the relevant procedures before the project is put into operation and use. Within the scope of this article, the author analyzes the obligations and key legal issues that project owners should pay particular attention to in relation to the acceptance of completed construction works when hiring contractors for repair and renovation activities.   1. Organization of acceptance   1.1 Responsibility for organizing acceptance   Regardless of whether the project owner engages a contractor to carry out the construction works,  the proj...

In recent times, the Government has intensified its efforts to inspect, monitor, and strictly sanction enterprises engaged in trading counterfeit goods, substandard products, or goods of unclear origin. This inspection campaign has also expanded to the field of advertising, particularly regarding false or misleading advertisements for cosmetic products – an area in which numerous businesses have already been inspected and penalized.     A notable example is the case involving Mailisa Company. According to reports from the press, several cosmetic products under the brand names ‘DOCTOR MAGIC’, ‘MAIKA BEAUTY’, and ‘MK’, manufactured or imported by MK Skincare Import–Export Trading and Manufacturing Co., Ltd. (Address: K31, Thoi An Residential Area, Le Thi Rieng Street, Thoi An Ward, Ho Chi Minh City; Enterprise No. 0314633814) – the organization responsible for placing these cosmetic products on the market – were f...

In tax administration, the application of exit suspension is a crucial enforcement measure aimed at ensuring that taxpayers fully comply with their obligations to the state budget. Currently, the exit suspension measure is commonly applied to business individuals and legal representatives of enterprises that have outstanding tax debts and are subject to enforcement of administrative decisions on tax administration as stipulated in Article 124 of the Law on Tax Administration 2019. Upon the taxpayer’s completion of the tax payment obligation, the competent authority shall proceed to remove the exit suspension measure. This article provides a summary of the competent authorities for the application and removal of the exit suspension measure, as well as the respective procedures and formalities under the law.   1. Competent authorities for applying or removing the exit suspension measure   According to the legal provisions on tax administration, th...