TRIGHT WAY - RIGHT SOLUTION

KHAI MINH CONSULTING COMPANY LIMITED (“KMC”)

Corporate Advisers Inc107-0052 NBFAkasaka Sano Square Bldg, 2F, 2-2-12 Akasaka, Minato-ku, Tokyo, Japan Tel: +81 3 3224 2872 | Fax: +81 3 3224 2877

URL: www.kmc.vn | Email: info@kmc.vn

Unit 704, 7F, Citilight Tower, 45 Vo Thi Sau Street,Dakao Ward, District 1, Ho Chi Minh City, VietnamTel: +84 8 3820 5731/ 2 | Fax: +84 8 3820 0906Tax code: 0305760213

Unit 704C, 7F, IPH Tower, 241 Xuan Thuy Street, Cau Giay District, Hanoi City, VietnamTel: +84 4 3795 4292 | Fax: +84 4 3795 4293

TRIGHT WAY - RIGHT SOLUTION

KHAI MINH CONSULTING COMPANY LIMITED (“KMC”)

HO CHI MINH OFFICE

HA NOI OFFICE

TOKYO OFFICE

INTRODUCTION

As a professional Consulting firm we acknowledge that we have an obligation to serve our clients and our profession. To fulfill these obligations is the primary goal of our firm. We ensure these obligations also as challenges to us to do the quality work that is meet clients’ expectation:

KHAI MINH CONSULTING COMPANY LIMITED ("KMC"), a Joint - Venture Company, is invested by Japanese and Vietnamese Partners with extensive experiences in providing top-quality professional services to multinationals with operations. We recognize the importance of having satisfied clients. Our Quality is based on our Pride Values of passion, respect, integrity and discipline.

To support different clients depends on your needs, budget and situations. We provide the combination of consulting and outsourcing services on a case-by-case basis.

To provide excellent services to clients such as Accounting and Finance, Taxation, Internal Control, Merger and Acquisition, Business and Human Resource, Real- Estate Business Consulting and etc.

To assure excellence in client service through maintaining the highest level of competence, independence and integrity within the firm. Members of our team consist of Certified Public Accountants, Certified Tax Accountants, Lawyers and experience Consultants.

To provide within the firm the opportunity for personal and professional advancement, growth in skills and personal inter-relationships, and rewarding work experiences.

To expand our scope of service and circle of clientele by developing and improving special skills and expertise.

1 | www.kmc.vn

実務を知らないままサービスを提供するところがあるが、KMCは、公認会計士・税理士・弁護士・その他のコンサルタント

を含む実務経験を十分に積んできたスタッフが多くいるプロ集団であり、お客様の実態に基づいた最高品質のベストソリ

ューションを安心な価格にて提案している。また、今まで以上に日系企業の立場に立ったサービスを展開するためにも、よ

り一層現実的なコストでコンプライアンス（“right way, right solution”）を行い、どこよりも最も有益な提案をできるよう常

にお客様の視点でサービスをしていきたい。その背景にはプロのコンサルタント会社として、期待を超える、会計・税務・内

部統制・M&A・投資・人事労務・不動産コンサルティング・仲介等の高品質のサービスを提供するという目標を持ち、お

客様にとって最適な解決策を見つけ出したいと思います。

「中小企業の経営者の方の中には、長年ベトナムに関係を持ってくれる人が多いです。また中小企業は、ベトナムが現

実的に必要としている技術やノウハウを一番持っていると思います。我々は特に日系中小企業をサポート強化したいと

思います。」

KHAI MINH CONSULTING COMPANY LIMITED（以下"KMC"）は、まず何よりも評論をするだけではなく

現実的に実務を行っているという特徴がある。

www.kmc.vn | 2

会社概要

OUR SERVICE

In today’s ever-changing economic environment and legal systems in investment, accounting, taxation and labour, your being the leadership of your organization need to understand how these changes will impact your business.

Sometimes you wonder whether the solutions proposed by your employees are in compliance with the current regulations or if they are the optimal solutions for your business decisions, what are the other possible options?

KMC has the expertise with experienced resources, including lawyers, auditors, accountants who have many years of experiences working in the investment, accounting, taxation and labour consulting fields. We will provide optimal solutions to assist you to cope with the current regulations efficiently including:

WHY HOLDING BACK?

LET US SUPPORT YOU

WHAT MAKES YOU WORRIED IN YOUR BUSINESS?

Specialist’s advice on investment, accounting, taxation, business, labor and etc.

General information related to your business whenever you require.

Communicating on your behalf specialist matters to your employees whenever you need.

Call us today for a consultation appointment and let us demonstrate how our expertise can assist you more efficiently in managing your business.

Your goals and management requirements are unique to your business. Therefore, you should not spend more time investigating, studying and understanding legal updates. Our annual consulting service will free you to develop your company and achieve your goals by allowing you to focus on your core operations.

3 | www.kmc.vn

1 ANNUAL CONSULTING SERVICE

ご存知のようにベトナム商慣習として購入決定者（或いはそのようにみなされる立場を持っている人）に対してコミッ

ションをキックバックしています。通常コミッションは、購入額の一割までです。悪質の場合は購入価格半分以上がコ

ミッションとして支払われるケースも見受けています。また、金銭的なコミッションだけではなく、納品数量や材質・品

質が違った納品もしているケースが存在しています。結果として、原価上昇の他に社内雰囲気や日本人とベトナム

人の信頼関係に弊害がでています。

背景

本サービスを展開することを決定した理由とその目的

サービス内容

本サービス担当チームは、弁護士と大手企業における実務購買や内部監査・内部統制を

経験していたメンバーであります。

弊社は、内部監査・内部統制実務を経験したなかで、コミッション問題が最も深刻な問題の一つであります。特に

物流・梱包材・消耗品（交換部品など）・メンテナンスサービスなどによく発生する問題であります。完全にクリアでき

るとは難しいと思いながら、できるところまで、とくに大きな購買に関して日系企業をサポートしていきたいと考えてい

ます。よりフェアに効率性・合理性、そして日本人管理者と実務担当ベトナム人の信頼を高めるために、本サービス

の大きな狙いであります。

法律上整備

実務上対応

個別相談

基本契約書の整備

購買責任者・技術責任者・経理長コミットメント

購買仕組みレビュー

別途ルートで価格照会（複数）

www.kmc.vn | 4

1 現地調達の合理性に関するサービスご案内

You may know what you need to do for the first step in your business, you must investigate about your scope of business and study prevailing procedures and regulations in investment, accounting and tax which pertain to your business objectives. You have to spend a lot of time, efforts and resources to get your business started.

We will release you from these concerns! By using our Business services, you will have the peace of mind to concentrate on your business goals and development.

BUSINESS ADVISORY HUMAN RESOURCES ADVISORY

We are the first step as well as the next step for your successful business, contact us today for an initial consultation to discuss how we can help you further.

MERGERS AND ACQUISITIONS (M&A)ADVISORY SERVICE

Our global network in combination with our deep industry knowledge means that we can help companies identify other businesses that offer a good strategic fit and assist them with acquisitions, mergers and alliances that allow them to maintain and build their competitive advantage.

Our services are designed to help you reach their strategic goals by identifying and then implementing opportunities to merge with or acquire other businesses, including:

Investment advisory for M&A

Legal Due Diligence

Financial Due Diligence

Post Due Diligence

Business strategy

Registration of business establishment, branches and resident representative offices

Change of content of business operation

Dissolution of enterprises, branches, resident representative offices

Business information research and provision

Recruitment

Preparing labor contracts

Work permit for foreigners working in Viet Nam

Registration of Salary Scale, Labour regulation, Collective labour agreement

Salary Calculation, registration of Insurance

5 | www.kmc.vn

OUR SERVICE

2

3

BUSINESS ADVISORY SERVICE

私どもは、お客様が安心してビジネスを実施できますように、以下のサービスを実施しております。

法人、支店、駐在事務所等の設立手続きの

代行

投資証明書、投資許可書の変更手続きの代行

法人、支店、駐在事務所等の解散手続きの

代行

市場調査・与信調査

人材採用

外国人労働許可書取得手続き代行

労働契約書作成

給与体系、就業規則、労働協約登録手続き代行

給与計算、保険登録手続き代行

労務デューディリジェンス

労使紛争に関する対応

投資法に関する手続き 人事労務

M&A 仲介・事業承継コンサルティング

企業成長の過程において、もはやM&Aは欠かせない手法となりました。ベトナムでの信頼

できるパートナーやアドバイザーと手を結んでいるかどうかその成功の鍵の一つになる時代

と言ってもいいでしょう。

合併＆買収（M&A）に関するコンサルティング（与信調査、

市場調査、購買価格に関する調査　等）

合併＆買収（M&A）に関するデューディリジェンス、エバリュ

エーション（買収価格算定）

合弁契約書、重要契約書、定款のレビュー・作成業務

内部統制、内部監査

KMC－頼りになるアドバイザーとして

www.kmc.vn | 6

3

2 人事労務・法務及び各種手続き業務代行サービスのご案内

Accurate and timely financial information is critical for making important decisions that affect the future of business. To achieve this you have to spend a lot of time and expenses on your accounting set-up to ensure your main focus will not be drifted from your core operation.

We make your job easier by providing all the information you need to successfully manage your business from one trusted source with the strength and experience from our professional advisors.

Our tax services rely on our local knowledge to ensure tax compliance, tax administration and dealing with tax authorities. We assist you by taking into account the latest regulations thus ensuring full tax compliance and optimization. Using our tax compliance services, you are also able to take advantage of our best practiced compliance and processing procedures.

Contact us for assistance on the best services you need when doing business.

Book-keeping Preparing financial statement Reviewing financial statement Preparing consolidated report Setting up accounting system Setting up internal control system Providing and training the use of accounting software

Tax declarationValue Added Tax refund Tax audit assistanceReview of tax diagnostic and complianceDouble tax treaty applicationTransfer pricingTax compliance training courses

Our focus is on you, your benefits, and your needs. Please contact today for the best solution in achieving the lowest tax liability permitted by law.

7 | www.kmc.vn

OUR SERVICE

TAXATION ADVISORY SERVICE5

ACCOUNTING AND FINANCEADVISORY SERVICE4

記帳代行

財務諸表作成業務代行

財務諸表レヴュー

連結決算書作成

財務デューディリジェンス

会計システムの構築

内部統制システムの構築

会計ソフトセットとトレーニング

税務申告書作成業務

付加価値税還付

税務監査への対応支援

税務コンプライアンスレヴュー

日越租税条約に関するサービス（短期滞

在者免税措置など）

移転価格税制に関するアドバイス

税務コンプライアンスのトレーニングコース

上記業務に関して、ご用命された場合、関連内容の顧問サービスも含まれます。

私どもは、会計士・税理士や経験豊富な専門家からなり、会計税務業務に関する下記のサービスを実施して

おります。

www.kmc.vn | 8

5

4 会計サービス

税務サービス

Name of Company:

Establishment:

Ho Chi Minh Office:

Ha Noi Office:

Tokyo Office:

URL:

Email:

Communication:

Team:

KHAI MINH CONSULITNG COMPANY LIMITED(“KMC”)

June 2008

http://www.kmc.vn

info@kmc.vn

English and Japanese

Main clients:

Service outlines:

Foreign invested companies

Annual Consulting ServiceBusiness Advisory ServiceMergers and Acquisitions (M&A) Advisory ServiceAccounting and Finance Advisory ServiceTaxation Advisory Service

Unit 704, 7F, Citilight Tower, 45 Vo Thi Sau Street,Dakao Ward, District 1, Ho Chi Minh City, VietnamTel: +84 8 3820 5731/ 2 | Fax: +84 8 3820 0906Tax code: 0305760213

Unit 704C, 7F, IPH Tower, 241 Xuan Thuy Street,Cau Giay District, Hanoi City, VietnamTel: +84 4 3795 4292 | Fax: +84 4 3795 4293

Corporate Advisers Inc107 - 0052 NBFAkasaka Sano Square Bldg, 2F,2-2-12 Akasaka, Minato-ku, Tokyo, Japan Tel: +81 3 3224 2872 | Fax: +81 3 3224 2877

30 persons, in which 2 CPAs, 1 Lawyer,5 Tax Agent Certificate

9 | www.kmc.vn

INFORMATION OF COMPANY

会社名:

設立:

本社住所:

駐在事務所の住所:

東京事務所

（資本提携先）:

URL:

言語:

顧客:

サービス概要：

チーム:

KHAI MINH CONSULITNG COMPANY LIMITED(“KMC”)

2008年6月

http://www.kmc. vn

英語及び日本語

外資企業

30人、CPAの2名、弁護士の1名、税理士の5名

現地調達の合理性に関するサービス人事労務･法務及び各種手続き業務代行サービスM&A仲介・事業承継コンサルティング会計サービス税務サービス

Unit 704, 7F, Citilight Tower, 45 Vo Thi Sau Street,Dakao Ward, District 1, Ho Chi Minh City, VietnamTel: +84 8 3820 5731/ 2 | Fax: +84 8 3820 0906Tax code: 0305760213

Unit 704C, 7F, IPH Tower, 241 Xuan Thuy Street,Cau Giay District, Hanoi City, VietnamTel: +84 4 3795 4292 | Fax: +84 4 3795 4293

107-0052

東京都港区赤坂2-2-12 NBF赤坂山王スクエア2FTel: +81 3 3224 2872 | Fax: +81 3 3224 2877

Email: info@kmc.vn

www.kmc.vn | 10

概要

Download more at: http://www.saokim.com.vn/download/

S A O K I M

YOUR BRANDING

PARTNER

Sao Kim là công ty chuyên sâu về hoạch định chiến lược, thiết kế và truyền thông thương hiệu. Chúng tôi cung cấp giải pháp toàn diện giúp doanh nghiệp nâng cao năng lực cạnh tranh thông qua việc xây dựng thương hiệu mạnh.

Sao Kim tự hào đang tạo ra sức mạnh và sinh khí cho hàng nghìn thương hiệu khách hàng, qua đó nỗ lực góp sức mình vào sứ mệnh vì sự phát triển của thương hiệu Việt.

Sao Kim is a company specializing in strategic planning, identity designing and brand communi-cating. We provide comprehensive solutions to help corporations improve their competitiveness by building strong brands.

Sao Kim proudly contributes to the mission of enhancing strengths, developing vitality for thousands of Vietnamese brands.

VỀ CHÚNG TÔI ABOUT US

Đam mê của chúng tôi là khám phá những ý tưởng giúp

mang lại thành công cho doanh nghiệp. Chúng tôi sử

dụng đa dạng các công cụ để thấu hiểu mục tiêu kinh

doanh, sáng tạo ý tưởng và biến chúng trở thành hiện

thực.

Our passion is to discover inspired ideas that will make

your business successful. We use an array of tools -

most innovative and proprietary, some traditional - to

understand your objectives, gain insights, and create

ideas that bring the brand to life.

NHẬN DIỆN DOANH NGHIỆPCORPORATE IDENTITY

NHẬN DIỆN CỐT LÕICORE IDENTITYBrand name, subbrand name, logo, slogan, logo guidelines

TÀI LIỆU MARKETINGSALES & MARKETING TOOLSPrint: brochure, flyer, poster...POSM: booth, ô dù, tờ rơi...Parkaging: bao bì sản phẩm, tài liệu POSM Multimedia: e-catalogue, TVC

NHẬN DIỆN BÁN LẺSTORE IDENTITY POSMBillboard Signature Print Ads

NHẬN DIỆN SẢN PHẨMPRODUCT IDENTITY

CHIẾN DỊCH MARKETING MARKETING CAMPAIGN IDENTITY Marketing Campaign IdentityDirect Marketing: mail, e-mail, SMS, Newletter... Event: Tradeshow, event, exhibitionAdvertising: Billboard, Online, Radio, TV

NHẬN DIỆN SỐ DIGITAL IDENTITYWebsite, microsite, social chanel, blog…

QUẢNG CÁO TRUYỀN HÌNH TV COMMERCIALPhim quảng bá doanh nghiệpPhim dự án TVC quảng cáoChụp ảnh doanh nghiệp

Business introduction filmProject 3D illustration TVCCompany photo shooting

NGHIÊN CỨU & PHÂN TÍCH

Nghiên cứu nội tạiTài liệu marketing

Dữ liệu nội bộPhỏng vấn lãnh đạo

Nghiên cứu thị trườngKhám phá các nhu cầu tiềm ẩn

Thử nghiệm các kịch bản ra mắtĐánh giá bối cảnh cạnh tranh

Đánh giá mức độ hài lòng của khách hàng

RESEARCH& ANALYSIS

Internal research Marketing matterials

Leaders interview

Market researchDiscover potential needs

Test alternative of lauching plansEvaluate competitive landscape

Evaluate customer satisfaction

XÂY DỰNG CHIẾN LƯỢC

Chiến lược thương hiệuKiến trúc thương hiệuĐịnh vị thương hiệuNhận diện thương hiệu

STRATEGY DEVELOPMENT

Brand strategyBrand architectureBrand positioningBrand identity

NGHIÊN CỨU& PHÂN TÍCH

RESEARCH& ANALYSIS

XÂY DỰNG CHIẾN LƯỢC

STRATEGYDEVELOPMENT

QUẢN TRỊ THƯƠNG HIỆUBRAND MANAGEMENT

TRUYỀN THÔNGTHƯƠNG HIỆU

BRANDCOMMUNICATION

HỆ THỐNG NHẬN DIỆNTHƯƠNG HIỆU

BRAND IDENTITYSYSTEM

QUY TRÌNHXÂY DỰNGTHƯƠNG HIỆU

BRANDBUILDINGPROCESS

TRUYỀN THÔNG THƯƠNG HIỆU

Giới thiệu nhận diện thương hiệu mới Kế hoạch truyền thôngKích hoạt thương hiệu

BRAND COMMUNICATION

Introducing new brand identity Media planBrand activation

QUẢN TRỊ THƯƠNG HIỆU

Đào tạo nội bộ Giới thiệu NDTH

Cẩm nang hướng dẫn

BRAND MANAGEMENT

Internal training Introducing new brand identity

Brand Guidelines & supports

OUR BRANDINGPROCESS

QUY TRÌNH CỦA CHÚNG TÔI

WE CREATETO HELP YOUSTAY AHEAD!

SAO KIM BRAND SOLUTION COMPANY LIMITED Email: contact@saokim.com.vn Web: www.saokim.com.vnHotline: 1900.6451 - 0964.699.499

Hanoi Office: Floor 18th, Hapulico Complex, 01 Nguyen Huy Tuong, Thanh Xuan Tel: (+84-4) 62.857.857 Tel2: (+84-4) 62.854.854

HCMC Office:Floor 3rd, Hoa Lam Building, 02 Thi Sach, District 1 Tel: (+84-8) 38.237.920 Tel2: (+84-8) 38.237.921