CIRCULAR

Amending and supplementing some articles of Circular No. 03/2014/TT-BKHĐT

dated May 26, 2014 of the Ministry of Planning and Investment guiding registration of cooperatives and reporting on their operational status

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

Pursuant to the Law on Tax Administration dated November 29, 2006;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration dated November 20, 2012;

Pursuant to the Law on Credit Organizations dated June 16, 2010;

Pursuant to the Law Amending and Supplementing Certain Articles of the Law on Credit Institutions dated November 20, 2017;

Decree No. 193/2013/NĐ-CP dated November 21, 2013 of the Government detailing some provisions of the Law 1on cooperativesNo. INDUSTRIAL EXPLOSIVES - TNP1 EXPLOSIVESono of the Law Hbank;

Pursuant to Decree No. 107/2017/NĐ-CP dated September 15, 2017 of the Government amending and supplementing some articles of Decree No. 193/2013/NĐ-CP dated November 21, 2013 of the Government detailing some provisions of the Law 1on cooperativesNo. INDUSTRIAL EXPLOSIVES - TNP1 EXPLOSIVESono of the Law Hbank;

Decree No. 86/2017/NĐ-CP dated 25 the 07 Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, procurement or tendering for the supply of products and services using state budget from regular operating expenses;17 the proposal of the General Staff Chiefonlimiting and organizational structure of the Ministry of Planning and Investment;

At the proposal of Directorate Director Department of Enterprise Registration;

prescribing the model tender documents for selecting investors to implement PPP investment projects and business investment projects; providing, publishing information on amending and supplementing some articles of Circular No. 03/2014/TT-BKHĐT dated May 26, 2014 invalidomittedguiding on cooperative registration and reporting on operational status Article 1. Amending and supplementing some articles of Circular No. 03/2014/TT-BKHĐT dated May 26, 2014 guiding on cooperative registration and reporting on operational status of cooperatives.

1. Amending and supplementing Clause 2 as follows:

Certificate of Cooperative Registration

"Article 2. Interpretation of Terms

1. prescribed in this Circular is a document or electronic version issued by the cooperative registration authority recording information on business registration and tax registration declared by the cooperative. The Certificate of Cooperative Registration serves simultaneously as the Business Registration Certificate and Tax Registration Certificate of the cooperative. 59/2019/NĐ-CP A valid dossier

2. is a dossier containing all required documents with complete and accurate declarations in accordance with the law. is a certified copy issued from the original book or a certified copy issued by a competent authority from the original document, or a copy that has been compared with the original document, or printed from the national database for cases where the original information is stored in the national databases on population, business registration, investment.

3. Certified copy is the place where the cooperative conducts its business activities. The business location of the cooperative may be outside the registered main office address.

4. Place of business Cooperative registration

5. prescribed in this Circular includes the content of business registration and tax registration for cooperatives established and operating in accordance with the Law on Cooperatives. Cooperative registration includes registration for establishment of cooperatives, changes to cooperative registration content, notification of changes to cooperative registration content, and other registration and notification obligations as prescribed. National information system on cooperative registration

6. is a specialized information system on cooperative registration managed and operated by the Ministry of Planning and Investment in collaboration with relevant agencies to send, receive, store, display, or perform other operations related to cooperative data to support cooperative registration work.National database on cooperative registration is a collection of data on cooperative registration nationwide. Information in the cooperative registration dossier and the legal status of cooperatives stored in the National Database on Cooperative Registration has legal value as original information about cooperatives.

7. Digitizing dossiersNational database on cooperative registration is the process of scanning existing paper-based data to convert paper-based documents into electronic text.

8. Data standardization involves conducting reviews, checks, comparisons, and supplementing or correcting cooperative registration information and operational status of cooperatives in the National Database on Cooperative Registration.

9. Principles for applying procedures for cooperative registration 1. The person establishing the cooperative or the cooperative itself must declare the cooperative registration dossier and bear legal responsibility for the legality, truthfulness, and accuracy of the information declared in the cooperative registration dossier.

2. Add Article 2a after Article 2 as follows:

“Article 2a. 2. The cooperative registration authority is responsible for the validity of the cooperative registration dossier and does not bear responsibility for violations of the law by the cooperative and the person establishing the cooperative. National database on cooperative registration

3. The cooperative registration authority does not resolve disputes between cooperative members among themselves or with organizations or individuals, or between the cooperative and organizations or individuals.

"Article 4. Delegation to implement cooperative registration

In cases where the authorized cooperative registration body delegates another organization or individual to handle cooperative registration procedures, the delegate must submit a valid copy of one of the personal identification documents specified in Clause 4a of this Circular, along with:

3. Amending Article 4 as follows:

1. A valid copy of the service provision contract with the organization providing submission services, receiving results, and a letter of introduction from that organization for the individual submitting the dossier and receiving results; or

2. A delegation document for the individual to submit the dossier and receive results in accordance with the law. This document is not required to be notarized or certified.

4. Supplementing Clause 4a after Clause 4 as follows:

2. Power of attorney document authorizing an individual to submit applications and receive results in accordance with the provisions of the law. This document is not required to be notarized or certified.

4. Supplement Article 4a following Article 4 as follows:

“Article 4a. Personal identification documents in the cooperative registration file National database on cooperative registration

1. For Vietnamese citizens: Citizen Identity Card or Identity Card or valid Vietnamese Passport.

2. For foreign nationals: Foreign Passport or other documents with equivalent validity to a foreign passport.

5. Amend Article 5 as follows:

"Article 5. Business Sectors and Trades

1. When registering to establish a cooperative, when supplementing or changing business sectors and trades, or when requesting to change to a Cooperative Registration Certificate, the cooperative selects a fourth-level economic sector from the Vietnamese Economic Classification System to record the business sectors and trades in the cooperative registration application form. The cooperative registration authority guides and records the business sectors and trades of the cooperative in the National Database on Cooperative Registration.

2. The specific content of the fourth-level economic sectors as stipulated in Clause 1 of this Article shall be implemented according to the Decision of the Prime Minister promulgating the Vietnamese Economic Classification System.

3. For business sectors and trades that are subject to conditions for investment and business as prescribed in other regulatory legal documents, the business sectors and trades shall be recorded according to the sectors and trades specified in those legal documents.

4. For business sectors and trades not included in the Vietnamese Economic Classification System but specified in other regulatory legal documents, the business sectors and trades shall be recorded according to the sectors and trades specified in those legal documents.

5. For business sectors and trades not included in the Vietnamese Economic Classification System and not yet specified in other regulatory legal documents, the cooperative registration authority shall consider recording these business sectors and trades in the National Database on Cooperative Registration if they do not fall under prohibited investment and business sectors, while simultaneously notifying the Ministry of Planning and Investment (General Statistics Office) to supplement new business sectors and trades.

6. In cases where cooperatives wish to register more detailed business sectors and trades than the fourth-level economic sectors, cooperatives shall select a fourth-level economic sector from the Vietnamese Economic Classification System, then record the detailed business sectors and trades of the cooperative immediately below the fourth-level sector, ensuring that the detailed business sectors and trades are consistent with the selected fourth-level sector. In this case, the business sectors and trades of the cooperative are the detailed business sectors and trades registered by the cooperative.

7. The recording of business sectors and trades as stipulated in Clause 3 and Clause 4 of this Article shall be carried out according to the provisions of Clause 6 of this Article; in which, the detailed business sectors and trades shall be recorded according to the sectors and trades specified in the specialized regulatory legal documents.

8. Cooperatives have the right to engage in business sectors and trades subject to conditions for investment and business from the moment they meet the required conditions as prescribed by law and must ensure compliance with such conditions throughout their operation. State management over business sectors and trades subject to conditions for investment and business, and inspection of compliance with business conditions by cooperatives, falls within the jurisdiction of specialized agencies as prescribed by specialized laws."

6. Amend Article 6 as follows:

"Article 6. Acceptance and Processing of Cooperative Registration Applications

1. The authorized person to register the cooperative or the authorized representative submits the application at the cooperative registration authority.

2. The cooperative registration application is accepted for information entry into the National Information System on Cooperative Registration when:

a) All required documents are complete;

b) The cooperative's information has been fully declared in the documents in the cooperative registration application as prescribed;

c) There is contact information for the applicant of the cooperative registration application;

d) The cooperative registration fee has been paid as prescribed.

3. After accepting the cooperative registration application, the cooperative registration authority issues a receipt for the acceptance of the application to the applicant.

4. After issuing the receipt for the acceptance of the application, the cooperative registration authority enters all information in the cooperative registration application accurately into the National Information System on Cooperative Registration, checks the validity of the application, and uploads the documents in the cooperative registration application after digitization into the National Information System on Cooperative Registration."

7. Add Articles 6a, 6b, 6c, and 6d after Article 6 as follows:

"Article 6a. Procedure for Creating and Issuing Cooperative Identification Numbers

When the cooperative registration application meets the conditions for issuance of a Cooperative Registration Certificate as prescribed, the information about the cooperative registration application is transferred to the database of the General Department of Taxation (Ministry of Finance).

Within two working days from the date of receiving the information from the National Information System on Cooperative Registration, the General Department of Taxation is responsible for creating a cooperative identification number and transferring it to the National Information System on Cooperative Registration so that the cooperative registration authority can issue it to the cooperative. Information about the issuance of the Cooperative Registration Certificate will be transferred to the database of the General Department of Taxation.

If the General Department of Taxation refuses to issue a cooperative identification number, it must send the information to the National Information System on Cooperative Registration, clearly stating the reasons for refusal so that the cooperative registration authority can notify the cooperative.

Article 6bTime limit for registration National database on cooperative registration

1. The cooperative registration authority shall issue the cooperative registration certificate within three working days from the date of receiving a valid application.

2. In cases where the application does not meet the conditions for issuance of a cooperative registration certificate as stipulated in Article 24 of the Law on Cooperatives, the cooperative registration authority must notify the founding cooperative or the cooperative in writing of the contents that need to be amended or supplemented within three working days from the date of receiving the application. The cooperative registration authority shall record all requirements for amending or supplementing the cooperative registration application for each set of applications submitted by the cooperative in one Notification of Requirements for Amending and Supplementing the Cooperative Registration Application."

3. If the Cooperative Registration Certificate is not issued within the prescribed time limit, or if the content of the cooperative registration is not changed in the National Register of Cooperative Registration, or if the notification requesting amendments or supplements to the cooperative registration application is not received, the cooperative has the right to lodge complaints or denunciations in accordance with the provisions of the law on complaints and denunciations.

Article 6specialized agency under the People's Committee of the province/city.. Issuance of the Cooperative Registration Certificate National database on cooperative registration

1. A cooperative shall be issued a Cooperative Registration Certificate when it meets all conditions stipulated in Article 24 of the Law on Cooperatives.

2. The cooperative may receive the Cooperative Registration Certificate directly from the cooperative registration authority or through postal service.

3. Information on the Cooperative Registration Certificate shall have legal effect from the date the cooperative registration authority issues the Cooperative Registration Certificate. The cooperative shall have the right to engage in business operations from the date it receives the Cooperative Registration Certificate, except for cases involving industries or trades subject to conditional business investment.

4. The cooperative has the right to request the cooperative registration authority to issue a copy of the Cooperative Registration Certificate.

5. Cooperatives that have been issued a Business Registration Certificate or a Cooperative Registration Certificate before this Circular takes effect are not required to undergo the procedure to change to a Cooperative Registration Certificate as provided for in this Circular. Such cooperatives will be issued a Cooperative Registration Certificate in accordance with this Circular when they apply to change the content of their cooperative registration.

6. In cases where cooperatives wish to exchange their Business Registration Certificate or Cooperative Registration Certificate issued prior to the effectiveness of this Circular for a Cooperative Registration Certificate as provided for in this Circular without changing the business registration content or tax registration, the cooperative must submit a request form along with the original Cooperative Registration Certificate or the original Business Registration Certificate issued previously and the original Tax Registration Certificate at the cooperative registration authority to obtain a Cooperative Registration Certificate.

Article 6For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;. Issuance of Registration under Contingency Procedures National database on cooperative registration pursuant to contingency procedures

1. Issuing cooperative registration under contingency procedures refers to issuing cooperative registration without using the National Information System for Cooperative Registration. Issuing cooperative registration under contingency procedures shall be applied in the following cases:

a) The National Information System for Cooperative Registration is currently being constructed or upgraded;

b) The National Information System for Cooperative Registration encounters technical issues;

c) Other force majeure situations.

Based on the estimated time to resolve technical issues or construct and upgrade the National Information System for Cooperative Registration, except in cases of force majeure, the Ministry of Planning and Investment shall notify the cooperative registration authorities of the estimated time to implement cooperative registration issuance under contingency procedures.

2. The coordination in handling procedures for issuing cooperative registration under contingency procedures between the cooperative registration authority and the tax authority shall be carried out according to the paper-based file circulation process.

3. Within fifteen working days from the date the National Information System for Cooperative Registration completes its construction, upgrading, or technical issue resolution, the cooperative registration authority must update the data and information already issued to the cooperative into the National Register of Cooperative Registration.

8. Supplement Articles 8a, 8b, 8c, 8d after Article 8 as follows:

"Article 8a. Documents, Procedures, and Formalities for Registering Credit Organizations as Cooperatives

The documents, procedures, and formalities for registering credit organizations as cooperatives, and notifying the establishment of branches, representative offices, and business locations of credit organizations as cooperatives shall be implemented in accordance with the provisions of the Law on Cooperatives and related guiding documents, accompanied by a certified copy of the license or approval document from the State Bank of Vietnam.

Article 8b. Registration of cooperatives through electronic networks

1. Organizations and individuals may choose to register cooperatives through electronic networks. The cooperative registration authority shall facilitate organizations and individuals in accessing information and completing registration of cooperatives through electronic networks.

2. Organizations and individuals shall use public digital signatures to register cooperatives through electronic networks.

3. Documents for registering cooperatives through electronic networks have the same legal validity as paper-based documents.

Article 8c. Validity of registration documents for cooperatives through electronic networks

Registration documents for cooperatives through electronic networks are valid when they meet the following requirements:

1. They contain all required documents with complete contents as stipulated for paper-based documents and converted into electronic format. The name of the electronic document must correspond to the type of document in the paper-based registration file.

2. All registration information must be fully and accurately entered according to the information in the electronic documents.

3. Registration documents for cooperatives through electronic networks must be verified with a public digital signature from one of the following subjects:

a) An individual authorized to sign the application document for cooperative registration as prescribed;

b) A person authorized by the individual referred to in point a of Clause 3 of this Article to carry out procedures related to cooperative registration. In this case, the registration file for cooperatives through electronic networks must include the documents and materials specified in Clause 3 of Article 1 of this Circular.

4. The period for cooperatives to amend and supplement registration documents for cooperatives through electronic networks is sixty days from the date the cooperative registration authority issues a notification requesting amendments and supplements to the documents. After this period, if no amended or supplemented documents are received, the cooperative registration authority will cancel the registration documents for cooperatives according to the process on the National Information System for Cooperative Registration.

Article 8d. Procedure and formalities for registering cooperatives through electronic networks using public digital signatures

1. The individual specified in Clause 3 of Article 8c of this Circular shall declare information, upload electronic documents, and sign digitally into the electronic registration file according to the process on the National Information System for Cooperative Registration.

2. Upon completion of submitting the registration file, the individual specified in Clause 3 of Article 8c of this Circular shall receive a receipt for the registration file of cooperatives through electronic networks.

3. If the registration file meets the conditions for issuing a Certificate of Cooperative Registration, the cooperative registration authority shall send information to the tax authority to automatically generate the cooperative's identification number. After receiving the cooperative's identification number from the tax authority, the cooperative registration authority shall issue the Certificate of Cooperative Registration and notify the cooperative of the issuance of the Certificate of Cooperative Registration. If the registration file is not valid, the cooperative registration authority shall send a notification through electronic networks to the cooperative to request amendments and supplements to the file.

4. The procedure for registering cooperatives through electronic networks specified in this Article also applies to the registration of branches, representative offices, and business locations of cooperatives.

9. Amend Article 10 as follows:

"Article 10. Identification Number National database on cooperative registration, dependent unit identification number National database on cooperative registration, business location identification number

1. Each cooperative is assigned a unique ten-digit identification number, called the cooperative identification number. This number is also the tax identification number of the cooperative.

2. The cooperative identification number remains valid throughout the cooperative’s operational period and is not reassigned to other organizations or individuals. When a cooperative ceases operations, the cooperative identification number becomes invalid.

3. The state management agency uniformly uses the cooperative identification number to manage and exchange information about cooperatives.

4. The dependent unit identification number of a cooperative is assigned to its branches and representative offices. The dependent unit identification number of a cooperative is a thirteen-digit tax identification number, consisting of the cooperative identification number and three digits assigned in sequence from 001 to 999.

5. The business location identification number is a five-digit number assigned in sequence from 00001 to 99999. This number is not a tax identification number for the business location.

6. The cooperative identification number, dependent unit identification number of a cooperative, and business location identification number are created, sent, and received automatically by the National Information System for Cooperative Registration, the Tax Registration Information System, and recorded on the Certificate of Cooperative Registration. The start time for automatically creating, sending, and receiving these identification numbers is based on the progress of implementing the National Information System for Cooperative Registration and the Tax Registration Information System.

7. If a cooperative, branch, or representative office has their tax identification number terminated due to violations of tax laws, they may not use the tax identification number in economic transactions from the date the tax authority publicly announces the termination of the tax identification number.

8. For branches and representative offices established before this Circular takes effect but have not been assigned a dependent unit identification number, the cooperative should directly contact the tax authority to obtain a thirteen-digit tax identification number, then proceed with the procedure to change the registered content at the cooperative registration authority according to regulations.

9. For cooperatives established and operating under Investment Permits or Investment Certificates (which are also Business Registration Certificates), the cooperative identification number is the tax identification number already issued by the tax authority.

10. Amend Article 11 as follows:

"Article 11. Amendment of Cooperative Registration Content

1. Within fifteen days from the date a cooperative changes its name, main office address, business sector, charter capital, or legal representative, the cooperative must register with the cooperative registration authority where the cooperative is headquartered.

The cooperative shall submit one set of documents including:

a) Application for amendment of cooperative registration content;

b) Resolution of the members' assembly or decision of the board of directors regarding the amendment of cooperative registration content as prescribed by the Law on Cooperatives.

Within three working days from the date of receiving valid documents, the registration authority for cooperatives shall perform the registration of changes to the cooperative's registration content and issue a Certificate of Cooperative Registration to the cooperative. If the registration authority does not carry out the registration of changes to the cooperative's registration content, it shall notify the cooperative in writing and specify the reasons.

2. In cases where the cooperative changes its main office address to a district, town, city under a province, or a province, centrally-run city different from the place where the cooperative has registered, the cooperative shall register the change with the registration authority at the location where the cooperative intends to establish its new main office.

Within three working days from the date of receiving valid documents, the registration authority at the location where the cooperative intends to establish its new main office shall issue a Certificate of Cooperative Registration to the cooperative and send the information to the registration authority at the previous location where the cooperative was registered.

Prior to registering the change of the main office address, the cooperative must complete the procedures with the tax authority related to the relocation according to the laws on taxation. The change of the main office address of the cooperative does not alter the rights and obligations of the cooperative.

11. Amend Clause 1 of Article 13 as follows:

“1. Within fifteen days from the date of changing the cooperative’s charter content, tax registration content, number of members, board of directors members, supervisory board members or supervisor, the cooperative shall notify the registration authority that issued the Certificate of Cooperative Registration about the change in the cooperative's registration content.

Attached to the notification shall be the resolution of the member assembly or the decision in writing of the board of directors regarding the change in the cooperative's registration content.

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

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

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

12. Amend Clause 3 of Article 17 as follows:

“3. After receiving the dissolution documents of the cooperative as stipulated in Clause 2 of this Article, the registration authority for cooperatives shall send information about the cooperative's dissolution registration to the tax authority. Within two working days from the date of receipt of the information from the registration authority for cooperatives, the tax authority shall send its opinion on the cooperative's dissolution to the registration authority for cooperatives.

Within five working days from the date of receipt of the dissolution documents, the registration authority for cooperatives shall transfer the legal status of the cooperative in the National Database on Cooperative Registration to the dissolution status if it does not receive a refusal opinion from the tax authority, and simultaneously issue a notice on the cooperative's dissolution and a decision to revoke the Certificate of Cooperative Registration. Upon receipt of the notice on the cooperative's dissolution and the decision to revoke the Certificate of Cooperative Registration, the cooperative must return the original Certificate of Cooperative Registration to the registration authority for cooperatives.

13. Add Article 17a after Article 17 as follows:

“Article 17a. Termination of existence of cooperatives subject to division, merger, or absorption

1. Within three working days from the date when the divided cooperatives, merged cooperatives, and absorbing cooperatives obtain the Certificate of Cooperative Registration, the cooperative registration authority at the location where the divided cooperative, merged cooperative, or absorbed cooperative has its principal office shall terminate the existence of these cooperatives in the National Database on Cooperative Registration.

2. The cooperative registration authority shall terminate the existence of all branches, representative offices, and business locations of the divided cooperative, merged cooperative, or absorbed cooperative in the National Database on Cooperative Registration before terminating the existence of the divided cooperative, merged cooperative, or absorbed cooperative as stipulated in Clause 1 of this Article.

3. In cases where the divided cooperative, merged cooperative, or absorbed cooperative has its principal office located outside the district, county, town, or city directly under a province where the dividing cooperative, merging cooperative, or absorbing cooperative has its principal office, the cooperative registration authority at the location of the dividing cooperative, merging cooperative, or absorbing cooperative shall provide information to the cooperative registration authority at the location of the principal office of the divided cooperative, merged cooperative, or absorbed cooperative for the purpose of terminating the existence of the divided cooperative, merged cooperative, or absorbed cooperative in the National Database on Cooperative Registration.

14. Amend Article 22 as follows:

"Article 22. Provisions on Duplicate Names or Confusing Names

1. Before registering the name of a cooperative, the cooperative shall refer to the names of cooperatives already registered in the National Database on Cooperative Registration. A cooperative shall not use a name that duplicates or causes confusion with the name of another cooperative already registered in the National Database on Cooperative Registration throughout the country, except for cooperatives that have been dissolved or declared bankrupt by a court decision.

2. Cooperatives operating under a Business Registration Certificate or a Cooperative Registration Certificate issued prior to the effective date of this Circular may continue to use their registered names without being required to change them. The cooperative registration authority encourages and facilitates cooperative negotiations to change names or add place names as distinguishing factors.

3. The cooperative registration authority has the right to approve or reject the proposed name registration of a cooperative according to the law, and the decision of the cooperative registration authority is final."

15. Add Articles 23a and 23b following Article 23 as follows:

“Article 23a. Standardization and Updating of Cooperative Registration Data

1. Where the information in the Certificate of Cooperative Registration, branch, representative office, or business location does not match the content of the cooperative registration dossier, the cooperative registration authority shall notify or guide the cooperative to correct the information and reissue the Certificate of Cooperative Registration, branch, representative office, or business location in accordance with regulations.

2. Where the information in the National Database on Cooperative Registration is incomplete or inaccurate compared to the Certificate of Cooperative Registration or the paper cooperative registration dossier due to data conversion processes, the cooperative registration authority shall implement or guide the cooperative to supplement and update the information in accordance with regulations.

3. Cooperatives shall update and supplement information about telephone numbers, fax numbers, email addresses, and website addresses when changing cooperative registration content.

4. The implementation of standardizing data, digitizing dossiers, updating, and supplementing cooperative registration data for dossiers registered before the effective date of this Circular shall be carried out according to the annual plan of the cooperative registration authority.

5. The Ministry of Planning and Investment shall guide the transfer of data from the cooperative registration authorities at the district and provincial levels to the National Database on Cooperative Registration. Information registered at the district and provincial cooperative registration authorities is the original information about cooperatives during the data transfer process.

Article 23b. Exploiting cooperative registration information on The Information System

Cooperative registration information shall be provided publicly and free of charge on the National Registration Information System for Cooperatives (www.dangkykinhdoanh.gov.vn), including: name of the cooperative, cooperative code, main office address, business sector, legal representative's name, and the cooperative’s legal status.

Article 2.

1. Repeal Point e Clause 1, Clause 3 Article 8; Point d Clause 1, Clause 4 Article 12; Point b Clause 1 Article 16; Points c, đ Clause 2 Article 17; Clause 4, Clause 5 Article 18 of Circular No. 03/2014/TT-BKHĐT dated May 26, 2014 guiding cooperative registration and reporting on the operation status of cooperatives.

2. The provisions regarding the issuance period of cooperative registration certificates at Clause 2 Article 7, Clause 2 Article 8, Clause 1 Article 12, Clause 1 Article 16, Clause 3 Article 17, Clause 2 Article 18 of Circular No. 03/2014/TT-BKHĐT dated May 26, 2014 guiding cooperative registration and reporting on the operation status of cooperatives shall cease to be effective from the date this Circular takes effect.

3. The provisions concerning the submission of original Certificates of Cooperative Registration, branch offices, representative offices, and business locations that have been issued before the cooperative obtains new Certificates of Cooperative Registration, branch offices, representative offices, and business locations at Clause 1 Article 11, Clause 1 Article 12 of Circular No. 03/2014/TT-BKHĐT dated May 26, 2014 guiding cooperative registration and reporting on the operation status of cooperatives shall cease to be effective from the date this Circular takes effect.

The forms and references to forms attached to Circular No. 03/2014/TT-BKHĐT dated May 26, 2014 guiding cooperative registration and reporting on the operation status of cooperatives shall cease to be effective from the date this Circular takes effect.

This Circular takes effect from December 25, 2025/.

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.

Article 4. Implementation provisions

1. This Circular shall take effect from May 28, 2019.

2. During implementation, if there are any difficulties, it is requested that relevant organizations and individuals promptly reflect them to the Ministry of Planning and Investment for study, amendment, and supplementation./.