Công ty dịch vụ luật Apolat Legal

In the process of labor management and utilization, assessing the work performance of employees plays an important role in the operations of an enterprise. In practice, there are cases where employees do not meet job requirements or frequently fail to complete assigned tasks, which raises the issue of the employer’s right to terminate the employment relationship. The Labor Code 2019 allows employer to unilaterally terminate an labor contract (“ Contract ”) if the employee frequently fails to perform work according to the Contract. However, for the termination of the contract to be deemed lawful, the enterprise must comply with the following conditions and procedures.  1. The legal basis for unilateral termination of the Contract Pursuant to Point a, Clause 1, Article 36 of the Labor Code 2019, the employer has the right to unilaterally terminate the Contract in cases where the employee frequently fails to perform his/her work as stipulated in the Contract. However, determining whethe...

Amidst significant transformations in the legal framework for science, technology, and innovation specifically with the promulgation of the Law on Science, Technology, and Innovation No. 93/2025/QH15 (effective October 1, 2025) and Decree No. 320/2025/ND-CP guiding the implementation of the Law on Corporate Income Tax (effective December 15, 2025 science and technology enterprises  ( S&TEs )  are being positioned at the heart of policies encouraging knowledge-based economic development.   This article analyzes the concept of Science and Technology Enterprises (S&TEs), the relevant legal requirements, and the notable tax incentive framework applicable from 2025.   1. What is a Science and Technology Enterprise? In practice, many enterprises believe that merely applying technology to management or business operations qualifies them as a Science and Technology Enterprise (S&TE). However, under current law, an S&TE is a specific legal status, established only when the en...