Whether a legal entity has the right to make a testament according to regulations, it is in Article 630 Civil Code 2015 as follows:

Legal testament

1. A legal testament must meet all of the following conditions:

a) The testator was lucid and wise while making the testament; not be deceived, threatened or coerced;

b) The content of the testament does not violate prohibitions of the law or is not contrary to social ethics; The form of the testament does not violate the provisions of law.

2. The testament of a person from fifteen years old to under eighteen years old must be made in writing and must have the consent of the father, mother or guardian to make the testament.

3. The testament of a person with physical limitations or of an illiterate person must be made in writing by a witness and notarized or authenticated.

4. A written testament that is not notarized or authenticated is only considered legal if it meets all the conditions specified in Clause 1 of this Article.

5. An oral testament is considered legal if the oral testator expresses his/her final testament in front of at least two witnesses and immediately after the oral testator expresses his/her final testament, the witness records copy, sign or fingerprint. Within 05 working days from the date the oral testator expressed his/her final testament, the testament must be certified by a notary public or competent authentication agency with the signature or fingerprint of the witness.

And in Article 609 Civil Code 2015 there are regulations

Inheritance right

Individuals have the right to make a testament to dispose of their assets; leave your property to your heirs at law; inherit according to testament or law.

The heir is not an individual with the right to inherit the estate according to the testament.

And this regulation also clearly states that heirs who are not individuals are only entitled to enjoy the inheritance according to the testament and are not among the subjects entitled to make a testament to leave inheritance to others.

That means, legal entities are not entitled to leave a testament but are only entitled to inherit according to the testament.

According to the definition of testament in Article 624 Civil Code 2015 as follows

Testament

A testament is an expression of an individual's testament to transfer his or her assets to others after death.

Accordingly, the law also affirms that a testament is an expression of the testament of an individual, not a legal entity, to transfer his or her assets to another person after death.

And the subjects for whom a testament is made are mentioned in Article 625 Civil Code 2015 No mention of legal entities.