Circular No. 03/2014/TT-BKHĐT guiding registration of cooperatives and reporting on their operational status.

CIRCULAR

Guidelines on registering cooperatives and reporting systems for cooperative operations

 operational status of cooperatives

___________________

Pursuant to the Law on Cooperatives dated November 20, 2012;

Pursuant to Decree No. 193/2013/NĐ-CP dated November 21, 2013 of the Government detailing some provisions of the Law on Cooperatives;

Pursuant to Decree No. 116/2008/NĐ-CP dated November 14, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;

Pursuant to Circular No. 09/2012/TT-BKHĐT dated December 6, 2012 of the Ministry of Planning and Investment on the development, examination, and issuance of legal normative documents of the Ministry of Planning and Investment;

At the proposal of the Cooperative Department Director;

The Minister of Planning and Investment issues this Circular guiding the registration of cooperatives and the reporting system for the operational status of cooperatives,

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

This Circular guides the registration of cooperatives, cooperative unions, and the reporting system for the operational status of cooperatives and cooperative unions (hereinafter referred to as cooperatives) as prescribed in Decree No. 193/2013/NĐ-CP dated November 21, 2013 of the Government detailing certain provisions of the Law on Cooperatives.

The scope of application of this Circular shall be implemented according to Article 2 of the Law on Cooperatives.

Article 2. Interpretation of Terms

In this Circular, the following terms are understood as follows:

1. Certificate of cooperative registration, certificate of branch registration, representative office registration, business location registration of cooperatives is a written or electronic document recorded by the cooperative registration authority containing information about the cooperative registration, branch registration, representative office registration, business location registration of cooperatives registered by the cooperative.

2. is a dossier containing all required documents with complete and accurate declarations in accordance with the law. is a dossier fully equipped with documents as prescribed by law and declared completely.

3. Certified copy are documents that have been certified or photocopied from the original by authorized agencies or organizations.

4. Place of business is the place where cooperative business activities are conducted.

Article 3. Branch Registration Authority, Representative Office, Business Location

1. Branches, representative offices, business locations of cooperative unions, people's credit funds shall register at the Department of Registration of Enterprises under the Provincial Department of Planning and Investment where the cooperative union, people's credit fund has branches, representative offices, business locations.

2. Branches, representative offices, business locations of cooperatives shall register at the Financial and Planning Department under the People's Committee of the district where the cooperative has branches, representative offices, business locations.

Article 4. Delegation to Register Cooperatives

In cases where the cooperative founders or cooperatives delegate organizations or individuals to submit the cooperative registration dossier and receive the results of the registration procedures, the following documents must be provided:

1. Service provision contract between the cooperative founders or cooperatives and service organizations submitting dossiers and receiving results, along with an introduction letter from such organization for the individual to submit dossiers and receive results; or

2. Authorization document for an individual to submit dossiers and receive results in accordance with the law.

Article 5. Business Sectors and Trades

1. The coding of business sectors and trades registered in the cooperative registration certificate only serves statistical purposes. Recording business sectors and trades in cooperative registrations shall be carried out in accordance with Decision No. 10/2007/QĐ-TTg dated January 23, 2007 of the Prime Minister on the issuance of the Vietnamese Economic Sector System and Decision No. 337/2007/QĐ-BKH dated April 10, 2007 of the Ministry of Planning and Investment on the content of the Vietnamese Economic Sector System.

Based on the Vietnamese Economic Sector System, cooperatives shall independently select business sectors and trades at level 4 and record the trade codes in the cooperative registration request form. The cooperative registration authority shall cross-check and record the business sectors and trades, trade codes in the cooperative registration certificate.

2. For business sectors and trades subject to conditions as stipulated in other legal normative documents, the business sectors and trades in the cooperative registration certificate shall be recorded according to those specified in such legal normative documents.

3. For business sectors and trades not included in the Vietnamese Economic Sector System but stipulated in other legal normative documents, the business sectors and trades in the cooperative registration certificate shall be recorded according to those specified in such legal normative documents.

4. For business sectors and trades not included in the Vietnamese Economic Sector System and not stipulated in other legal documents, the cooperative registration authority may record such business sectors and trades in the cooperative registration certificate if they are not prohibited, while simultaneously reporting to the Ministry of Planning and Investment (General Statistics Office) for consideration to supplement new codes.

Chapter II

REGISTRATION OF COOPERATIVES

Article 6. Receiving and Processing Applications

1. When receiving applications, the cooperative registration authority:

a) Requests individuals submitting procedures to provide a valid copy of their identity card or passport that is still valid.

In cases where authorization is granted, additional documents as stipulated in Article 4 of this Circular must be submitted.

b) If the application is complete, the cooperative registration authority shall issue a receipt according to the model specified in Appendix II-1 and hand it over to the applicant.

If the application is incomplete, the cooperative registration authority shall request the individual to supplement and perfect the application.

c) The cooperative registration authority shall not require cooperatives to submit any other documents beyond those prescribed by law. Cooperatives bear full responsibility under the law for the legality, accuracy, and truthfulness of the contents declared in the application.

2. The cooperative registration authority shall process the application within five working days from the date of receiving a complete application.

Article 7. Registration of Cooperative Establishment

1. When establishing a cooperative, the cooperative shall send one set of the cooperative establishment registration application to the cooperative registration authority at the location where the cooperative intends to establish its main office, including:

a) A cooperative establishment registration request form according to the model specified in Appendix I-1;

b) The cooperative's charter established in accordance with Article 21 of the Law on Cooperatives;

c) A business production plan according to the model specified in Appendix I-2;

d) A member list according to the model specified in Appendix I-3;

đ) A list of the management board, director (general director), supervisory board, or supervisor according to the model specified in Appendix I-4;

e) A resolution of the founding assembly regarding the contents stipulated in Clause 3 of Article 20 of the Law on Cooperatives which have been approved through voting.

2. If the cooperative meets the conditions stipulated in Article 24 of the Law on Cooperatives, the cooperative registration authority shall issue a cooperative registration certificate to the cooperative within five working days from the date of receiving a complete application.

The cooperative acquires legal personality and has the right to operate according to the contents in the cooperative registration certificate from the day it receives the cooperative registration certificate. After receiving the registration certificate, the cooperative may engrave its seal and use its own seal.

If the registration certificate is not issued, the cooperative registration authority shall notify the cooperative in writing and clearly state the reasons.

Article 8. Registration of Branches, Representative Offices, and Business Locations of Cooperatives

1. When establishing branches, representative offices, or business locations, the cooperative shall send one set of the branch, representative office, or business location registration application to the cooperative registration authority at the location where the branch, representative office, or business location will be established, including:

a) A notice of registration for establishing branches, representative offices, or business locations according to the model specified in Appendix I-5;

b) A valid copy of the cooperative registration certificate;

c) A resolution of the members' general meeting regarding the establishment of branches, representative offices, or business locations of the cooperative;

d) A decision in writing by the management board appointing a representative for the branch, representative office, or business location;

đ) A valid copy of the identity card, passport, or other lawful personal identification of the branch, representative office, or business location representative;

e) A valid copy of the professional practice certificate of one or more individuals as required by law for cooperative branches operating certain industries or professions.

2. If the industry, profession, or activity of the branch, representative office, or business location is consistent with the cooperative's industry, profession, or activity, the cooperative registration authority shall issue a registration certificate for the branch, representative office, or business location of the cooperative within five working days from the date of receiving a complete application, and simultaneously update the cooperative registration file.

After receiving the registration certificate, the branch, representative office, or business location of the cooperative may engrave its seal and use its own seal.

If the registration certificate is not issued, the cooperative registration authority shall notify the cooperative in writing and clearly state the reasons.

3. If the cooperative establishes a branch, representative office, or business location in a different district or province/city from where the cooperative's main office is located, within five working days from the date of receiving the branch, representative office, or business location registration certificate, the cooperative must notify in writing according to the model specified in Appendix I-6 to the cooperative registration authority at the location of the cooperative's main office to update the cooperative registration file. The notification must include a valid copy of the branch, representative office, or business location registration certificate of the cooperative.

4. If a branch, representative office, or business location is established abroad, the cooperative must comply with the laws of that country.

Within fifteen working days from the date the competent authority of the foreign country issues a certificate for opening a branch, representative office, or business location, the cooperative must notify in writing according to the model specified in Appendix I-6 to the cooperative registration authority at the location of the cooperative's main office to update the cooperative registration file. The notification must include a valid copy of the branch, representative office, or business location registration certificate issued by the competent authority of the foreign country.

Article 9. Sample of cooperative registration certificate, branch registration certificate, representative office registration certificate, business location registration certificate

1. Cooperative registration certificate according to the sample prescribed in Appendix II-3; cooperative branch registration certificate according to the sample prescribed in Appendix II-4; cooperative representative office registration certificate according to the sample prescribed in Appendix II-5; cooperative business location registration certificate according to the sample prescribed in Appendix II-6.

2. The printed form of cooperative registration certificate, cooperative branch registration certificate, representative office registration certificate, business location registration certificate of cooperatives shall be consistent with the printed form of enterprise registration certificate, branch operation registration certificate, representative office registration certificate, business location registration certificate of enterprises.

The cover of cooperative registration certificate, cooperative branch registration certificate, representative office registration certificate, business location registration certificate of cooperatives has a red background, yellow text, and the content is defined according to Appendix III-3.

3. The cover of cooperative registration certificate, cooperative branch registration certificate, representative office registration certificate, business location registration certificate of cooperatives only applies to new establishment cases or changes in registration content after this Circular takes effect.

Article 10. Recording number of cooperative registration certificate, cooperative branch registration certificate, representative office registration certificate, business location registration certificate

1. Recording number of cooperative registration certificate, cooperative branch registration certificate, representative office registration certificate, business location registration certificate of cooperatives is carried out as follows:

a) The cooperative registration authority records the number on the cooperative registration certificate, cooperative branch registration certificate, representative office registration certificate, business location registration certificate of cooperatives according to the following structure:

- Provincial code: 02 characters, according to Appendix III-2 attached to this Circular;

- District code: 02 characters, according to Appendix III-2 attached to this Circular;

- Organizational form code: 0 for headquarters, 1 for branch, 2 for representative office; 3 for business location;

- Type code: 01 character, 7 = cooperative, cooperative federation;

- Cooperative, branch, representative office, business location serial number: 06 characters, from 000001 to 999999.

Cooperative federations and people's credit funds registered at provincial-level registration authorities do not record district codes.

b) Newly established districts, counties, towns, cities under provinces after the issuance date of this Circular will have subsequent serial numbers inserted.

c) In case of splitting districts, counties, towns, cities under provinces after the issuance date of this Circular, the unit being split retains its old serial number and the newly formed unit will have subsequent serial numbers inserted.

d) The Department of Planning and Investment shall notify in writing to the Ministry of Planning and Investment the new district code of newly established districts.

2. Example of recording number of cooperative registration certificate, cooperative branch registration certificate, representative office registration certificate, business location registration certificate as follows:

a) A cooperative federation with headquarters in Hanoi City, registered at the provincial-level cooperative registration authority, has a Cooperative Federation Registration Certificate number: 0107000002 (Cooperative Federation Registration Certificate issued to the second cooperative federation with headquarters in Hanoi City, issued by the Business Registration Office of the Department of Planning and Investment, Hanoi City);

b) A cooperative with headquarters in Ba Dinh District, Hanoi City, registered at the district-level cooperative registration authority, has a Cooperative Registration Certificate number: 010107000003 (Cooperative Registration Certificate issued to the third cooperative with headquarters in Ba Dinh District, Hanoi City, issued by the Finance-Planning Office, Ba Dinh District);

c) A cooperative federation with headquarters in Da Nang City, branch located in Ho Chi Minh City, has a Branch Registration Certificate number: 4117000004 (Branch Registration Certificate issued to the fourth branch of the cooperative federation located in Ho Chi Minh City, issued by the Business Registration Office of the Department of Planning and Investment, Ho Chi Minh City);

d) A cooperative with headquarters in Can Tho City, representative office located in Ba Dinh District, Hanoi City, has a Representative Office Registration Certificate number: 010127000005 (Representative Office Registration Certificate issued to the fifth representative office of the cooperative located in Ba Dinh District, Hanoi City, issued by the Finance-Planning Office, Ba Dinh District).

3. Recording number of cooperative registration certificate, cooperative branch registration certificate, representative office registration certificate, business location registration certificate of cooperatives only applies to new establishment cases or changes in registration content after this Circular takes effect.

Article 11. Registration of Changes to Cooperative Registration Content

1. When changing one or more contents regarding name, main office address, production and business activities, charter capital, legal representative; name, address, and representative of branch offices or representative offices, the cooperative must register with the agency that issued the cooperative registration certificate at the location where the cooperative's main office is located to obtain a new registration certificate.

The cooperative shall submit one set of documents including:

a) A cooperative's application for change in registration content according to the form prescribed in Appendix I-7;

b) The resolution of the members' general meeting or the decision of the management board on the change in cooperative registration content as stipulated by the Law on Cooperatives.

Within five working days from the date of receiving a complete application, the cooperative registration agency shall process the registration of changes to the cooperative's registration content and issue a new registration certificate to the cooperative. Upon issuance of the new registration certificate, the cooperative must return the original previously issued registration certificate.

If the cooperative does not register the changes to its registration content, the cooperative registration agency will notify in writing and clearly state the reasons for the cooperative to be aware.

2. In case the cooperative changes its main office address to another district or province different from the registered location, the cooperative must register the change with the cooperative registration agency at the location where it plans to establish its new main office.

Within five working days from the date of issuing the new registration certificate to the cooperative, the cooperative registration agency at the new main office location must send a copy of the newly issued cooperative registration certificate to the cooperative registration agency at the previous main office location.

The cooperative must follow the procedures related to the transfer of location with the tax authority in accordance with the laws on taxation.

3. In case the legal representative of the cooperative changes due to death or loss of civil capacity, the head of the supervisory board of the cooperative shall sign and write their name on the cooperative's application for change in registration content.

4. In case multiple contents are changed simultaneously, the cooperative registration agency shall process the registration of all changes to the cooperative's registration content in one go.

Article 12. Registration of Changes to Branch Office, Representative Office, and Business Location Registration Content of Cooperatives

1. When changing one or more contents regarding name, address, production and business activities, scope of operation, representative of branch offices or representative offices, business location of cooperatives, the cooperative must register with the cooperative registration agency that issued the registration certificate for branch offices, representative offices, or business locations to obtain a new registration certificate.

The cooperative shall submit one set of documents including:

a) An application for change in registration content of branch offices, representative offices, or business locations of cooperatives according to the form prescribed in Appendix I-8;

b) The resolution of the members' general meeting or the decision of the management board on the change in registration content of branch offices, representative offices, or business locations of cooperatives as stipulated by the Law on Cooperatives;

c) A certified true copy of the identity card, passport, or other lawful personal identification of the representative of branch offices, representative offices, or business locations in cases of changing representatives;

d) A certified true copy of the professional qualification certificate of one or more individuals in cases of changing the production and business activities of branch offices if such activities require a professional qualification certificate under the law.

Within five working days from the date of receiving a complete application, the cooperative registration agency shall process the registration of changes to the registration content of branch offices, representative offices, or business locations of cooperatives and issue a new registration certificate for branch offices, representative offices, or business locations to the cooperative. Upon issuance of the new registration certificate, the cooperative must return the original previously issued registration certificate.

If the cooperative does not register the changes to its registration content, the cooperative registration agency will notify in writing and clearly state the reasons for the cooperative to be aware.

2. In case the cooperative changes the address of branch offices, representative offices, or business locations to another district or province different from the registered location, the cooperative must register the change with the cooperative registration agency at the location where it plans to establish its new branch offices, representative offices, or business locations.

Within five working days from the date of issuing the new registration certificate for branch offices, representative offices, or business locations to the cooperative, the cooperative registration agency at the new branch office, representative office, or business location must send a copy of the newly issued registration certificate for branch offices, representative offices, or business locations to the cooperative registration agency at the previous branch office, representative office, or business location location.

3. In case the cooperative registers changes to the registration content of branch offices, representative offices, or business locations abroad, the cooperative must comply with the laws of that country.

4. Within fifteen working days from the date of obtaining the new registration certificate for branch offices, representative offices, or business locations, the cooperative must:

a) Register changes to the cooperative's registration content for cases of changing the name, address, or representative of branch offices or representative offices at the agency that issued the cooperative registration certificate at the cooperative's main office location to obtain a new cooperative registration certificate.

b) Notify in writing according to the form prescribed in Appendix I-9 for cases of changing the production and business activities of branch offices; scope of operation of representative offices; name, address, production and business activities, representative of business locations to the agency that issued the cooperative registration certificate at the cooperative's main office location to supplement the cooperative registration file when the branch offices, representative offices, or business locations have a different location from the cooperative's main office district or province.

Attached to the notice is a copy of the certificate of registration for the branch, representative office, business location, or cooperative.

Article 13. Notice of Changes in Cooperative Registration Content

1. Within fifteen working days from the date of change in the articles of association, number of members, board of directors members, supervisory board members, or supervisor, the cooperative must submit a written notice according to the form prescribed in Appendix I-9 to the agency that issued the cooperative registration certificate at the cooperative's main office location.

Attached to the notice is the resolution of the member assembly or the written decision of the board of directors regarding the change in cooperative registration content.

In case of changing the charter, the cooperative shall attach the amended charter of the cooperative.

In case of a change in the number of members, the cooperative shall attach a list of members after the change.

In case of a change in board of directors members, supervisory board/supervisor members of the cooperative, the cooperative shall attach a list of board of directors members, supervisory board/supervisor members after the change.

2. Upon receipt of the notice, the cooperative registration agency shall issue a receipt and update the cooperative's registration file.

Article 14. Notice on Capital Contribution, Purchase of Shares, Establishment of Enterprises by Cooperatives

1. Within fifteen working days from the date of capital contribution, purchase of shares, or establishment of an enterprise, the cooperative must submit a written notice according to the form prescribed in Appendix I-10 to the agency that issued the cooperative registration certificate at the cooperative's main office location.

Attached to the notice must be the resolution of the member assembly concerning the capital contribution, purchase of shares, or establishment of an enterprise by the cooperative.

2. Upon receipt of the notice, the cooperative registration agency shall issue a receipt and update the cooperative's registration file.

Article 15. Suspension of Cooperative Operations, Branches, Representative Offices, Business Locations

1. When suspending cooperative operations, suspending branch, representative office, or business location operations, the cooperative shall send a notice according to the form prescribed in Appendix I-11 to the cooperative registration agency that issued the cooperative registration certificate, branch registration certificate, representative office registration certificate, or business location registration certificate at least fifteen (fifteen) days before suspension of operations.

Attached to the notice is the resolution of the member assembly or the written decision of the board of directors regarding the suspension of cooperative operations, branch, representative office, or business location operations.

2. Upon receipt of the notice, the cooperative registration agency shall issue a receipt and retain it in the cooperative's registration file for monitoring purposes.

3. After the notified period has expired, if the cooperative continues to suspend operations, it must notify the cooperative registration agency again. The total continuous suspension period may not exceed one year.

Article 16. Termination of Branch, Representative Office, Business Location Operations

1. When terminating branch, representative office, or business location operations, the cooperative shall send a notice according to the form prescribed in Appendix I-12 to the cooperative registration agency that issued the branch registration certificate, representative office registration certificate, or business location registration certificate.

Attached to the notice is one set of documents including:

a) The resolution of the member assembly regarding the termination of branch, representative office, or business location operations of the cooperative;

b) A confirmation letter from the tax authority regarding the completion of tax obligations in the event of branch or business location termination;

c) A confirmation letter from the public security agency regarding the cancellation of the branch, representative office, or business location seal.

Within five working days from the date of receiving the notice, the cooperative registration agency shall issue a confirmation regarding the termination of branch, representative office, or business location operations according to the form prescribed in Appendix II-7. Upon receiving the confirmation regarding the termination of branch, representative office, or business location operations, the cooperative must return the original branch, representative office, or business location registration certificate.

If the confirmation regarding the termination of branch, representative office, or business location operations is not carried out, the cooperative registration agency shall notify the cooperative in writing and specify the reasons.

2. In cases where the branch, representative office, or business location is located in a different district or province/city from the cooperative's main office location, within five working days from the date of receiving the confirmation regarding the termination of branch, representative office, or business location operations, the cooperative must submit a written notice according to the form prescribed in Appendix I-6 to the agency that issued the cooperative registration certificate at the cooperative's main office location to update the cooperative's registration file. Attached to the notice is a copy of the confirmation regarding the termination of branch, representative office, or business location operations of the cooperative.

3. In cases of terminating branch, representative office, or business location operations abroad, the cooperative must comply with the laws of that country.

Within fifteen working days from the date of receiving confirmation from the competent authority of the foreign country regarding the termination of branch, representative office, or business location operations, the cooperative must submit a written notice according to the form prescribed in Appendix I-6 to the agency that issued the cooperative registration certificate at the cooperative's main office location to update the cooperative's registration file. Attached to the notice is a copy of the confirmation regarding the termination of branch, representative office, or business location operations issued by the competent authority of the foreign country.

Article 17. Voluntary Dissolution of a Cooperative

1. Prior to initiating the voluntary dissolution registration procedures for the cooperative, the cooperative must complete the procedures to terminate the operations of its branches, representative offices, and business locations at the cooperative registration authority that issued the branch, representative office, and business location registration certificates.

2. When dissolving voluntarily, the cooperative shall send a notice in the prescribed form at Appendix I-13 to the authority that issued the cooperative registration certificate at the main office location of the cooperative.

Attached to the notice is one set of documents including:

a) The resolution of the members' general meeting regarding the dissolution of the cooperative;

b) The minutes completing the dissolution of the cooperative;

c) A tax authority's confirmation letter stating that the cooperative has fulfilled its tax obligations;

d) A public security authority's confirmation letter regarding the cancellation of the cooperative's seal;

đ) A cooperative registration authority's confirmation letter regarding the termination of the cooperative's branch, representative office, and business location activities;

e) A receipt from the mass media authority confirming the receipt of the notice on the cooperative's dissolution or three consecutive newspaper issues containing the dissolution notice.

3. Within five working days from the date of receiving the notice, the cooperative registration authority shall issue a confirmation letter on the cooperative's dissolution according to the form prescribed in Appendix II-8 and a decision to revoke the cooperative registration certificate according to the form prescribed in Appendix II-10. Upon receiving the confirmation letter on the cooperative's dissolution and the decision to revoke the cooperative registration certificate, the cooperative must return the original cooperative registration certificate.

If the cooperative does not register for dissolution, the cooperative registration authority shall notify the cooperative in writing and specify the reasons.

Article 18. Reissuing the Cooperative Registration Certificate, Branch Registration Certificate, Representative Office Registration Certificate, and Business Location Registration Certificate

1. When the cooperative registration certificate, branch registration certificate, representative office registration certificate, or business location registration certificate is lost or damaged, the cooperative shall submit to the cooperative registration authority that issued the certificate a request for reissue of the cooperative registration certificate according to the form prescribed in Appendix I-14 and a request for reissue of the branch, representative office, and business location registration certificates according to the form prescribed in Appendix I-15.

2. Within five working days from the date of receiving the request, the cooperative registration authority shall issue new cooperative registration certificates, branch registration certificates, representative office registration certificates, and business location registration certificates to the cooperative. In cases where the registration certificate is damaged, when issuing a new registration certificate, the cooperative must return the original damaged registration certificate.

If the cooperative registration authority does not issue a new registration certificate to the cooperative, it shall notify the cooperative in writing and specify the reasons.

3. In cases where the issued registration certificate does not comply with the required documentation, procedures, and formalities, the cooperative registration authority shall notify the cooperative to complete and submit the required documentation within thirty days from the date of notification to be considered for issuance of a new registration certificate.

4. Cooperatives that have been issued a business registration certificate prior to the effective date of this Circular are not required to undergo the procedure to change to a cooperative registration certificate and will be issued a cooperative registration certificate upon registering changes to the cooperative registration content.

5. In cases where cooperatives wish to change from a business registration certificate to a cooperative registration certificate without changing the cooperative registration content, the cooperative shall submit a change request according to the form prescribed in Appendix I-17 along with a valid copy of the business registration certificate to obtain a cooperative registration certificate from the cooperative registration authority within five working days. Upon receiving the new cooperative registration certificate, the cooperative must return the original previously issued business registration certificate.

Article 19. Revocation of Cooperative Registration Certificate

1. In cases where cooperatives are dissolved, bankrupt, merged, or consolidated, the cooperative registration authority shall issue a notice and decision to revoke the cooperative registration certificate.

2. In cases where the cooperative registration authority discovers that the information declared in the cooperative registration dossier is not truthful or accurate:

If the cooperative registration authority discovers that the information declared in the cooperative registration dossier is not truthful or accurate, it shall issue a notice regarding the cooperative's violation and make a decision to revoke the cooperative registration certificate.

If the cooperative registration authority discovers that the information declared in the dossier for changing cooperative registration content is not truthful or accurate, it shall issue a notice regarding the cooperative's violation, cancel the changes made based on inaccurate and untruthful information, restore the cooperative registration certificate issued based on the most recent valid dossier, and notify the competent authority to handle the matter according to the law.

3. In cases where cooperatives misuse their cooperative status to operate illegally; engage in activities prohibited by law; operate in conditional business sectors without meeting the required conditions stipulated by law; fail to register for tax identification number within one year from the date of issuance of the registration certificate; or move their main office to another locality without registering within one year, the cooperative registration authority shall issue a written notice regarding the violation and request the legal representative of the cooperative to attend at the registration authority's office to explain. After ten working days from the end of the deadline specified in the notice, if the person requested does not attend or the explanation provided is unsatisfactory, the cooperative registration authority shall make a decision to revoke the cooperative registration certificate.

4. Before issuing a notice regarding the violation of cooperatives subject to revocation of the cooperative registration certificate and issuing a decision to revoke the certificate, when necessary, the cooperative registration authority may invite relevant agencies such as the tax authority, the People's Committee of the district, the sector management agency, etc., to participate in a joint meeting to determine the cooperative's violations.

Article 20. Change of Cooperative Registration Authority

1. When changing the cooperative registration authority, the cooperative must submit one set of documents to the authority that issued its registration certificate, including:

a) A request for change of cooperative registration authority in accordance with the model prescribed in Appendix I-16;

b) The resolution of the members' assembly or the written decision of the board of directors regarding the change of cooperative registration authority.

2. Within five working days from the date of receiving a complete application for changing the cooperative registration authority, the cooperative registration authority that issued the registration certificate to the cooperative shall transfer the full registration dossier to the cooperative and retain a copy of the dossier at the cooperative registration authority. At the time of transferring the dossier to the cooperative, there must be a receipt signed by both the giver and the receiver; the entire dossier must be sealed and handed over to the receiver.

In case the cooperative registration authority fails to transfer the cooperative registration dossier to the cooperative, it shall issue a written notice and clearly state the reasons for the cooperative's knowledge.

3. Within fifteen working days from the date of receiving back the cooperative registration dossier, the cooperative must register to change the registration authority at the new cooperative registration authority. The cooperative must submit to the new cooperative registration authority the dossier transferred by the previous cooperative registration authority along with the documents specified in Clause 1 of this Article.

Within five working days from the date of receiving a complete application, the cooperative registration authority shall implement the change and issue a new registration certificate to the cooperative. Upon receiving the new cooperative registration certificate, the cooperative must return the original registration certificate previously issued.

In case the cooperative registration authority fails to issue a registration certificate to the cooperative, it shall issue a written notice and clearly state the reasons for the cooperative's knowledge.

Article 21. Registration of cooperatives established on the basis of division, separation, merger, or consolidation

1. A new cooperative established on the basis of division or separation or merger shall follow the procedures for establishing a new cooperative registration. The registration dossier must include the resolution of the members' congress regarding the division, separation, or merger of the cooperative.

2. A cooperative established on the basis of consolidation, and the cooperative being separated shall implement the change in the cooperative registration content.

Article 22. Provisions on duplicate naming or causing confusion

The cooperative registration authority at the district level is responsible for reviewing and preventing duplicate naming or causing confusion among cooperatives within its jurisdiction. The cooperative registration authority at the provincial level is responsible for reviewing and preventing duplicate naming or causing confusion among cooperative federations and people's credit funds within its jurisdiction.

Article 23. Rights to lodge complaints by cooperatives

Cooperatives have the right to lodge complaints with the competent authority as prescribed by current laws in cases where they are not issued a certificate of cooperative registration or their application for changes in cooperative registration content is not accepted without a request for modification or supplementation of the registration dossier from the cooperative registration authority.

Chapter III

REPORTING SYSTEM ON THE OPERATING SITUATION OF COOPERATIVES

Article 24. Information reporting system of the cooperative registration authority

1. On the first week of each month, the cooperative registration authority at the district level shall compile and report the results of cooperative registrations in the previous month within its jurisdiction according to the form specified in Appendix II-11 to the provincial cooperative registration authority.

2. On the first week of each quarter, the cooperative registration authority at the provincial level shall compile and report the results of cooperative and federation registrations in the previous quarter within its jurisdiction according to the form specified in Appendix II-12 to the Ministry of Planning and Investment.

3. Cooperative registration through electronic networks and provision of information about cooperatives in the cooperative registration authority’s information system shall be carried out according to the plan for building the national database on cooperatives.

The Ministry of Planning and Investment shall build the national database on cooperatives, guide the conversion of cooperative data to serve information and management of cooperative information and electronic cooperative registration.

Article 25. Reporting system on the operating situation of cooperatives

1. By no later than January 15 each year, cooperatives shall truthfully, fully, and accurately report in writing the operating situation of the cooperative in the previous year to the cooperative registration authority according to the form specified in Appendix I-18.

2. By no later than February 28 each year, the cooperative registration authority at the district level shall compile and report the operating situation of cooperatives in the previous year within its jurisdiction according to the form specified in Appendix II-13 to the provincial cooperative registration authority.

3. By no later than March 31 each year, the cooperative registration authority at the provincial level shall compile and report the operating situation of cooperatives and federations in the previous year within its jurisdiction according to the form specified in Appendix II-14 to the Ministry of Planning and Investment.

4. The Ministry of Planning and Investment, the cooperative registration authorities at the provincial and district levels shall compile and send to relevant agencies at the same level.

Chapter IV

IMPLEMENTING PROVISIONS

Article 26. Effective date

This Circular takes effect from August 1, 2014, and replaces Circular No. 05/2005/TT-BKH dated December 15, 2005, guiding certain provisions of Decree No. 87/2005/NĐ-CP dated July 11, 2005, of the Government on cooperative business registration.

Article 27. Responsibility for Implementation

1. The Minister, Heads of Ministries equivalent to Ministries, Heads of Government Agencies, Chairpersons of People's Committees at all levels, and related organizations are responsible for implementing this Circular.

2. During implementation, if there are difficulties, please promptly reflect them to the Ministry of Planning and Investment for study, amendment, and supplementation./.