商业合作合同（BCC)，前身为合资合同，是越南投资法认可的投资形式之一。因此，对于这种投资形式，现行法律主要受 2014年《投资法》的约束。
以商业合作合同（BCC）形式进行投资的规定
一，关于特点
根据2014年《投资法》第三条第九款的规定，BCC投资形式具有以下特点：
(i) 签署者与实施者：在投资者之间，可以是越南或外国个人及法人实体；
(ii) 目的：利润分配、产品分配；
(iii) 性质：无需建立新经济机构。
二、关于办理投资登记证手续
根据2014年《投资法》第28条与第36条的规定，并非所有按BCC形式的投资项目都必办理投资登记证手续，具体如下：
(i) 境内投资者签订的BCC合同，投资者无需办理投资登记证申请手续；
(ii) 境内投资者与外国投资者或外国投资者之间签订的BCC合同，必须办理投资登记证手续。
三、关于BCC合同执行协调委员会
以 BCC形式进行投资时，双方成立协调委员会来履行BCC合约。
BCC合同协调委员会的职权由投资者约定。由于BCC形式并不建立新经济机构，因此成立合同执行协调委员会对于管理投资活动、监控投资项目的进展、保证投资者对投资活动的控制是必要的。
四、关于BCC合约的内容
2014年《投资法》第29条规定BCC合同的一些关键内容。
因此，投资者之间的BCC合同，除《2014年投资法》第29条第1款规定的内容外，可以约定其他不违反法律的内容。
撤销投资证书的规定
一、关于撤销投资登记证的权限
根据《2014 年投资法》第 38 条和第118/2015/ND-CP 号法令第 28 条的规定，撤销投资登记证书属于投资登记机构的专属权力。借此：
(i) 对工业区、出口加工区、高科技工业区、经济区的投资项目，投资登记证的吊销权属于其区委员会;
(ii) 工业区、加工出口工业区、高科技工业区、经济区以外的投资项目，投资登记证的吊销由计划与投资厅。
二、关于撤销投资登记证的条件
根据《2014年投资法》第48条第1款的规定，投资项目终止时，撤销投资登记证。
三、关于撤销投资登记证的程序
撤销投资登记证书的程序规定在第 118/2015/ND-CP 号法令第 41 条第 2 款：
(i) 若投资者自行决定终止投资项目经营，应在终止决定日起15天内将投资项目终止决定书以及投资登记证（如有）送交投资登记机构；
(ii) 若由项目实施期限届满或根据合同，章程中的结尾条款终止项目；投资者在投资项目终止日起15天内，向投资登记机构通知并交回投资登记证（如有）与投资项目终止经营记录文件副本；
(iii) 若投资项目因国家主管机构在 《2014年投资法》第 48 条第 1 款 d、đ、e、g、h 点的要求而终止，投资登记机构决定终止投资项目的经营，同时对取得投资登记证的投资项目吊销投资登记证。投资登记证书自投资项目终止经营决定生效之日起失效。
以上是阿普拉律师有限公司对于《商业合作合同（BCC合同）投资形式的规定。撤销投资证书的规定》主题综合编写。如果您对以上问题仍有疑问，请联系热线寻求建议和支持。
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