Decree No. 107/2017/ND-CP of the Government: Amending and supplementing some articles of Decree No. 193/2013/ND-CP dated November 21, 2013 of the Government detailing certain provisions of the Law on Cooperatives.

DECREE

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE GOVERNMENTAL DECREE NO. 193/2013/NĐ-CP ON DETAILING SOME PROVISIONS OF THE LAW ON COOPERATIVES/2013/Pursuant to the Law on Government Organization dated June 19, 2015;

PURSUANTThe Government promulgates this Decree amending and supplementing certain provisions of the Governmental Decree No. 193/2013/NĐ-CP dated November 21, 2013 detailing some provisions of the Law on Cooperatives.

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

At the proposal of the Minister of Planning and Investment;

|||1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM.|||/2013/|||This Circular applies to individuals who have worked at the Ministry of Justice, Provincial Legal Departments, and relevant agencies and organizations that perform tasks within one of the fields listed in Article 3 of this Circular after ceasing to hold their positions.|||1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM.|||

Article1. Amending and supplementing certain provisions of the Law on Cooperatives1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM.|||/2013/|||This Circular applies to individuals who have worked at the Ministry of Justice, Provincial Legal Departments, and relevant agencies and organizations that perform tasks within one of the fields listed in Article 3 of this Circular after ceasing to hold their positions.|||1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM.1. Merging Points a and b into Point a, transferring Point c to become Point b

2. Amending Clause 3 Article 5. Supplying products and services to non-member customers2. The ratio of supplying, consuming products and services, and providing employment that cooperatives and cooperative unions commit to supply, consume for members and provide for non-member customers shall be regulated by the cooperative charter but shall not exceed the following limits:a) Not more than 50% of the total value of supplied products and services of the cooperative or cooperative union in the agricultural and non-agricultural sectors.b) In cases where cooperatives create jobs and pay salaries to non-member workers under indefinite-term labor contracts, it shall not exceed 30% of the total salary paid by the cooperative to all workers under indefinite-term labor contracts.3. Receiving deposits and granting credit to non-members of people's credit funds shall be carried out in accordance with the Law on Credit Institutions and guidelines of the State Bank.”2. The ratio of supplying, consuming products and services, and providing employment that cooperatives and cooperative unions commit to supply, consume for members and provide for non-member customers shall be regulated by the cooperative charter but shall not exceed the following limits:point2. Abolishing Point d Clause 3 Article 16ClauseAmending Point c Clause 1, supplementing Point 21. Handling assets not subject to distribution of cooperatives and cooperative unions upon dissolution or bankruptcy as follows:

“Article 5c) The portion of asset value formed from the annual development investment fund which has been decided by the member assembly to be included in undistributed assets when the cooperative or cooperative union ceases operations;

which is gifted or donated according to agreement as undistributed assets; capital and other assets defined by regulations as undistributed assets when the cooperative or cooperative union ceases operations, the member assembly decides to transfer to local authorities or another organization (preferentially transferred back to other cooperatives or cooperative unions) within the same locality for public service and community benefit at the locality.”1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM.3. The Ministry of Finance shall take the lead and coordinate with relevant agencies to guide the handling of assets (including liquidation of assets) formed from multiple sources of capital (government support and subsidies, annual development investment funds, contributions from cooperative members...) when cooperatives and cooperative unions dissolve or go bankrupt.”

4. Amending Point 23. Reporting system on the operation status of cooperatives and cooperative unions

By January 15 each year at the latest, cooperatives and cooperative unions must truthfully, fully, and accurately report in writing their operational status of the previous year to the cooperative registration authority and industry management agency.”

4. The Ministry of Agriculture and Rural Development shall provide detailed guidance on special activities and reporting systems on the operational status of cooperatives and cooperative unions operating in agriculture, forestry, fisheries, and salt industries.”

5. Supplementing Point c, amending Point b25. Support and preferential policies for cooperatives and cooperative unions operating in agriculture, forestry, fisheries, and salt industries

3. 1. Investment support for infrastructure developmentc) Prioritize investment support for infrastructure development for cooperatives implementing public services, product consumption cooperatives, and cooperatives linked to value chains.2. Land leasing policies to serve the activities of agricultural, forestry, fisheries, and salt industry cooperatives and cooperative unions.Clause 3 Article 21 as follows:

“Articlea) Cooperatives and cooperative unions shall enjoy land lease and water surface lease exemption and reduction policies as stipulated in Point g Clause 1, Clause 9 Article 19 and Point a Clause 1 Article 20 of the Governmental Decree No. 46/2014/NĐ-CP dated May 15, 2014 on land leasing and water surface leasing and Clauses 5, 6, and 7 Article 3 of the Governmental Decree No. 135/2016/NĐ-CP dated September 9, 2016 amending and supplementing certain provisions of the decrees on land use fees, land lease fees, and water surface lease fees.nationalb) Encourage members to contribute capital through land and water surface usage rights to build headquarters, drying yards, warehouses; construct service facilities directly serving agricultural production, forestry, aquaculture, and salt production for cooperatives and cooperative unions.ic) Provincial People's Committees shall direct the Department of Natural Resources and Environment to review needs, conduct surveys, set boundary markers, and issue certificates of land use rights, ownership of houses and property on land for cooperatives and cooperative unions in their localities in accordance with the laws on land.”

6. Supplementing Point 27. Implementation of support and preferential policies4. Provincial People's Committees shall base on the specific conditions of their localities to formulate and guide support policies for agricultural, forestry, fisheries, and salt industry cooperatives and cooperative unions operating in their localities.”Clause 2 Article 29Clause29. Responsibilities of ministries and ministerial-level agencies1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM.2. Implement state management functions over cooperatives and cooperative unions within their respective tasks and powersfieldsThe Ministry of Agriculture and Rural Development shall provide detailed guidance on state management responsibilities for cooperatives operating in agriculture, forestry, fisheries, and salt industries at various levels and sectors of agriculture (provincial, district, commune).”

2. Effectiveness and responsibility for implementation4. Provincial People's Committees shall base on the specific conditions of their localities to formulate and guide support policies for agricultural, forestry, fisheries, and salt industry cooperatives and cooperative unions operating in their localities.”2. The Ministry of Planning and Investment shall take the lead and coordinate with relevant ministries and sectors to guide implementation and bear the responsibility for monitoring and urging the organization and enforcement of this Decree.”

4. AmendedClause 12. Land leasing policies to serve the activities of agricultural, forestry, fisheries, and salt industry cooperatives and cooperative unions.Clause 4 Article 23 as follows:

“Article23. Reporting regime on the operation status of cooperatives and cooperative unions

1. By no later than January 15 each year, cooperatives and cooperative unions must truthfully, completely, and accurately report in writing their operational status of the previous year to the registration authority for cooperatives and the relevant management agency.

4. The Ministry of Agriculture and Rural Development shall provide detailed guidance on special activities and the reporting regime on the operation status of cooperatives and cooperative unions operating in agriculture, forestry, fisheries, and salt industries.

5. AddedpointcClause 1, amended, b118/2025/NĐ-CP dated June 09, 2025 of the Government on implementing administrative procedures under the one-stop shop mechanism at the One-Stop Service Center and the National Public Service Portal;supplementClause 2 Article 25 as follows:

“Article25. Support and preferential policies for cooperatives and cooperative unions operating in agriculture, forestry, fisheries, and salt industries

1. Investment support for infrastructure development

c) Prioritize investment support for infrastructure development for cooperatives providing public services, product consumption cooperatives, and cooperatives linked with value chains.

2. Land leasing policies to serve the operations of agricultural, forestry, fishery, and salt industry cooperatives and cooperative unions.

a) Cooperatives,Number of employees and workers directly involved in the joint venture and association activities of the organization over the last 03 yearsunion of cooperatives shall enjoy land lease and water surface lease exemption and reduction policies as stipulated inpoint g clause 1, clause 9 Article 19 and point a clause 1 Article 20 Decree No. 46/2014/NĐ-CPdated May 15, 2014 of the Government on land lease and water surface lease andclause 5, clause 6, clause 7 Article 3 Decree No. 135/2016/NĐ-CPdated September 9, 2016 of the Government amending and supplementing certain1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM.provisions of decrees on land use fee collection, land lease fee collection, and water surface lease fee collection.

b) Encourage members to contribute capital through land use rights and water surface rights to establish headquarters, drying yards, warehouses; construct service facilities directly serving agricultural, forestry, aquaculture, and salt production activities of cooperatives and cooperative unions.nationalc) Provincial People's Committees shall direct the Department of Natural Resources and Environment to review needs, conduct surveys, set boundary markers, and issue certificates of land use rights, ownership of houses and assets on land for cooperatives and cooperative unionstoat localities in accordance with the laws on land.ồ6. AddedNo.27. Implementation of support and preferential policies

4. Provincial People's Committees shall base on the specific conditions of their localities to formulate and guide support policies for agricultural, forestry, fishery, and salt industry cooperatives and cooperative unions operating in their localities.Clause 2 Article 2929. Responsibilities of ministries, agencies equivalent to ministries2. Carry out state management functions over cooperatives and cooperative unions within their assigned tasks and powersThe Ministry of Agriculture and Rural Development shall provide detailed guidance on state management responsibilities for cooperatives operating in agriculture, forestry, fisheries, and salt industries at various levels and sectors of agriculture (provincial, district, commune).

2. Effectiveness and responsibility for implementationClause 4 Article 27 as follows:

“Article2. The Ministry of Planning and Investment shall take the lead, coordinate with relevant ministries and sectors to guide implementation and be responsible for monitoring and urging the organization of this Decree's enforcement.

provincial-level people's committees shall be responsible for enforcing this Decree.

7. Amend and supplementClause 2 of Article 29 as follows:

“Article29. Responsibilities of ministries,specialized agency under the People's Committee of the province/city.equivalent bodies

2. Implement state management functions over cooperatives and cooperative alliances within their respective duties and authorities..

The Ministry of Agriculture and Rural Development shall provide specific guidance on state management responsibilities for cooperatives operating in the agricultural, forestry, fisheries, and salt industries at various levels of the agricultural sector (provincial, district, commune).

Article2. Effectiveness and responsibility for implementation

1. This Decree takes effect from the date of issuance.

2. The Ministry of Planning and Investment shall take the lead, coordinate with relevant ministries and sectors to guide the implementation and be responsible for monitoring and urging the organization of enforcement of this Decree.

3. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees, and Chairpersons of centrally governed city People's Committees shall be responsible for implementing this Decree.trCentral-affiliated agencies are responsible for enforcing this Decree./.