Pursuant to Clause 27, Article 5 of the Law on Value Added Tax 2024, the following is stipulated: Article 5. Goods and services not subject to VAT: 27. Business establishments trading in goods and services that are not subject to value added tax as prescribed in this Article are not entitled to deduct or receive […]
The procedure for registration of changes to the Enterprise Registration Certificate in the case of a change of the legal representative of an enterprise shall be carried out in accordance with Article 43 of Decree No. 168/2025/ND-CP. 1. Individuals authorized to sign the application for registration of change of the legal representative Pursuant to Clauses […]
1. Application Dossier Pursuant to Clause 2 Article 99 of Decree No. 168/2025/ND-CP, the application dossier for the establishment of a household business includes: 2. Place of Submission 3. Processing Time Pursuant to Clause 3 Article 99 of Decree No. 168/2025/ND-CP, within three (03) working days from the date of receipt of a complete and […]
In practice, particularly in small-scale procurement and service contracts, the question of whether a household business is eligible to participate in bidding frequently arises. Proper determination of the legal status of household businesses is essential for bid preparation and assessment of bidder eligibility. The Law on Bidding 2023 provides clearer guidance on eligible bidders, expressly […]
The charter capital of a joint stock company constitutes a fundamental legal basis for determining the company’s financial liability, shareholders’ ownership ratios, and the corresponding rights and obligations. An increase in charter capital is a material corporate action that gives rise to amendments to the company’s charter, changes in capital structure, and potential impacts on […]
1. Khái niệm Theo khoản 1 Điều 44 Luật Doanh nghiệp 2020 thì chi nhánh là đơn vị phụ thuộc của doanh nghiệp, có nhiệm vụ thực hiện toàn bộ hoặc một phần chức năng của doanh nghiệp, bao gồm cả chức năng đại diện theo ủy quyền. Ngành, nghề kinh doanh của chi nhánh […]