Decree No. 193/2013/ND-CP detailing a number of articles of the Law on Cooperatives

DECREE

Detailed provisions on some articles of the Law on Cooperatives

 ___________________

WHEREAS,ứ Law Ton organization and operation of the Government dated December 25, 2001;

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

at the proposal of the Minister of Plan and Investment;

The Government promulgates this Decree to detail certain provisions and measures to implement the Law on Management and Use of Weapons, Explosives, and Support Tools.No. articles of the Law on Cooperatives,

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed implementation of Article 6, Clause 10 Article 9, Clause 4 Article 13; Clause 13 Article 21; Article 22; Clause 5 Article 23; Clause 1 Article 27; Clause 3 Article 45; Clause 4 Article 49; Article 54, Article 59, Article 61 and Article 62 of the Law on Cooperatives No. 23/2012/QH13 dated November 20, 2012.

Article 2. Applicability

Objectuteds of application of this Decree shall be implemented according to Article 2 of the Law on Cooperatives.

Article 3. Conditions for becoming a member of a cooperative for Vietnamese legal entities

1. Vietnamese legal entities as prescribed by the Civil Code have the need to cooperate with other members and the need to use products and services of the cooperative. DWhen joining a cooperative, Vietnamese legal entities must submit a voluntary membership application form and agree with the charter of the cooperative. The person signing the application must be the legal representative of that entity.

2. The representative of the legal entity at the cooperative is the lawful representative (legal representative or authorized representative) of that entity.

3. Capital contribution as stipulated in Clause 1 Article 17 of the Law on Cooperatives and the cooperative's charter.

4. Other conditions are prescribed by the cooperative's charter.

5. Article 4. Conditions for becoming a member of a cooperative for foreign individuals

In addition to meeting the conditions prescribed in Clause 1, Article 13 of the Law on Cooperatives, foreign individuals participating in cooperatives in Vietnam must meet the following conditions:đượ Legally residing in Vietnam, aged 18 or above, having full capacity for civil acts under Vietnamese law.

If participating in a cooperative to create jobs, they must comply fully with the regulations of Vietnamese law regarding foreign laborers.

1. For cooperatives with restricted business sectors concerning the ownership ratio of foreign capital, the participation of foreigners in cooperatives must comply with the relevant investment laws pertaining to those sectors.

2. Article 5. Supplying products and services to non-member customers

3. Cooperatives and cooperative federations have the right to supply and sell products, services, and employment opportunities to members, member cooperatives, and non-member customers but must ensure their obligations to members and member cooperatives.

4. Article 4. Conditions for becoming a member of a cooperative for foreign individuals

The ratio of supplying and selling products, services, and employment opportunities that cooperatives and cooperative federations commit to provide to members, member cooperatives, and non-member customers is specified in the cooperative's charter but shall not exceed the following limits:

1. Not more than 32% of the total value of supplied products and services of the cooperative or cooperative federation in the agricultural, forestry, fishery, and salt industries;

2. Not more than 50% of the total value of supplied products and services of the cooperative or cooperative federation in non-agricultural sectors;

a) For cooperatives providing employment, the salary paid to non-member employees under indefinite-term labor contracts shall not exceed 30% of the total salary paid to all employees in the cooperative under indefinite-term labor contracts.

b) For the credit sector, the State Bank of Vietnam shall take the lead, together with the Ministry of Planning and Investment and related ministries and agencies, to study and establish the ratio of supplying and selling products and services that cooperatives and cooperative federations commit to provide to members, member cooperatives, and non-member customers to be submitted to the Government for promulgation.

c) For cooperatives and cooperative federations established after the Law on Cooperatives comes into effect, the ratio of supplying and selling products, services, or employment opportunities that cooperatives and cooperative federations commit to provide to members, member cooperatives, and non-member customers must comply with the provisions of Clause 2 and Clause 3 of this Article.đượ For cooperatives and cooperative federations established before the Law on Cooperatives comes into effect:

3. If cooperatives and cooperative federations have already ensured the ratio of supplying and selling products, services, and employment opportunities that they commit to provide to members, member cooperatives, and non-member customers as stipulated in Clause 2 and Clause 3 of this Article, they may continue operating in accordance with the Law on Cooperatives; coordination If cooperatives and cooperative federations have not yet ensured the ratio of supplying and selling products, services, and employment opportunities that they commit to provide to members, member cooperatives, and non-member customers as stipulated in Clause 2 and Clause 3 of this Article, they must reorganize their operations to ensure compliance with the prescribed ratio within 36 months from July 1, 2013, or establish a business to operate these products, services, and employment opportunities.policies ESTABLISHMENT, REGISTRATION, DISSOLUTION OF COOPERATIVES AND COOPERATIVE FEDERATIONS products, services that cooperatives, cooperative unions commit to supply, consume for members, cooperatives acting as members for non-member customers shall be reported to the Government for regulation.h determination.policiesefining.

4. For cooperatives, cooperative unions established after the Law on Cooperatives comes into effect, the ratio of supplying, consuming products, services, or employment that cooperatives, cooperative unions commit to provide for members, cooperatives acting as members, and for non-member customers must ensure according to the provisions of Clause 2, Clause 3 of this Article. thst officers providing services to non-member customers must comply with the provisions set forth in Clause 2 and Clause 3 of this Article.

5. For cooperatives, cooperative unions established before the Law on Cooperatives comes into effect:

a) In case cooperatives, cooperative unions have ensured the ratio of supplying, consuming products, services, employment that cooperatives, cooperative unions commit to provide for members, cooperatives acting as members, and for non-member customers according to the provisions of Clause 2, Clause 3 of this Article, they continue to operate in accordance with the Law on Cooperatives;onhis Article shall continue to operate in accordance with the Law on Cooperatives.

b) In case cooperatives, cooperative unions have not ensured the ratio of supplying, consuming products, services, employment that cooperatives, cooperative unions commit to provide for members, cooperatives acting as members, and for non-member customers according to the provisions of Clause 2, Clause 3 of this Article, they must reorganize their activities to ensure the ratio prescribed in Clause 2, Clause 3 of this Article within a period of 36 months from July 1, 2013 or establish a business to operate such products, services, employment.

Chapter II

ESTABLISHMENT, REGISTRATION, DISSOLUTION OF COOPERATIVES, COOPERATIVE UNIONS

Article 6. Registration Authority for Cooperatives

1. When establishing, cooperatives and cooperative unions must register with the registration authority for cooperatives at the location where the cooperative or cooperative union plans to establish its main office.

a) Cooperative unions and people's credit funds shall register with the business registration department under the Department of Planning and Investment.

b) Cooperatives shall register with the finance-plan department under the People's Committee of the district.

2. Rights and duties of the registration authority for cooperatives:

a) Directly receive cooperative registration files, cooperative union registration files, branch registration files, representative office registration files, cooperative business location registration files, cooperative union business location registration files; issue, change, and revoke cooperative registration certificates, cooperative union registration certificates, branch activity registration certificates, representative office activity registration certificates, cooperative business location registration certificates, cooperative union business location registration certificates;

b) Guide cooperatives and cooperative unions to implement procedures for registration, registration changes, change notifications, reorganization, dissolution, and bankruptcy according to the provisions of this Decree;

c) Build and manage information systems on cooperatives and cooperative unions within their jurisdiction; provide information on cooperatives and cooperative unions to competent state agencies, organizations, and individuals as required by law;

d) YêRequest cooperatives and cooperative unions to report on their operational status as stipulated in Article 23 of this Decree; urge cooperatives and cooperative unions to comply with reporting regulations as prescribed by law;

d) Directly or request competent state agencies to inspect cooperatives and cooperative unions based on the contents recorded in the cooperative registration certificate, cooperative union registration certificate when necessary;

e) Be responsible for the compliance of cooperative registration files, cooperative union registration files;nationalRequest cooperatives and cooperative unions to temporarily suspend operations in industries or professions requiring conditions when it is found that they do not meet the requirements set forth by law, while simultaneously notifying competent state agencies to handle the situation according to the law;

g) Revoke the cooperative registration certificate, cooperative union registration certificate in accordance with Article 56 of the Law on Cooperatives;

h)||| Implement reporting systems as prescribed by law. lArticle 7. Name of Cooperatives and Cooperative Unions

i) The name of cooperatives and cooperative unions can be written in Vietnamese or Latin characters excluding special characters, may include numbers and symbols, and must begin with the phrase "cooperative" or "cooperative union" followed by the specific name of the cooperative or cooperative union.

Cooperatives and cooperative unions may use their industry or profession names or other auxiliary symbols to form their names.

1. The name of cooperatives and cooperative unions must be displayed or affixed at the main office, branches, and representative offices of the cooperatives and cooperative unions. The name of cooperatives and cooperative unions must be printed or written on transaction documents, file materials, and publications issued by the cooperatives and cooperative unions.

2. The registration authority for cooperatives has the right to refuse approval of the proposed name for registration if the name does not comply with the provisions of Article 8 of this Decree.

3. The registration authority for cooperatives is responsible for publicly announcing registered cooperative and cooperative union names; cooperatives and cooperative unions registered before this Decree takes effect whose names cause confusion will be encouraged and facilitated by the registration authority for cooperatives to change their names or add place names as distinguishing factors.

4. If the names are similar and likely to cause confusion, the registration authority for cooperatives encourages and facilitates such cooperatives and cooperative unions to register for name changes or additions of place names to weaken the similarity.

5. The registration authority for cooperatives is responsible for publicly announcing the names of registered cooperatives, cooperative unions; cooperatives, cooperative unions registering before this Decree takes effect whose names cause confusion shall be encouraged and facilitated by the registration authority for cooperatives to register for name change or supplement place names to distinguish similar names.ầommisionFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSe, the registration authority for cooperatives encourages and facilitates cooperative societies and cooperative unions with identical or similar confusing names trade negotiate with each other to register for name changes or to add place names as distinguishing factors.

Article 8. Prohibitions on naming cooperatives and cooperative federations

1. The full name, abbreviated name, or foreign language name of a cooperative or cooperative federation shall not be identical to or cause confusion with the full name, abbreviated name, or foreign language name of another registered cooperative or cooperative federation nationwide. abbreviation or the abbreviated name or foreign language name of another cooperative, cooperative union already registered nationwide.

2. The full name, abbreviated name, or foreign language name of a cooperative or cooperative federation shall not infringe upon the industrial property rights of trademarks, trade names, or geographical indications of other organizations or individuals under intellectual property laws.

3. Using the names of state agencies, people's armed forces units, political organizations, socio-political organizations, socio-professional organizations, or socio-professional organizations for all or part of the specific name of a cooperative or cooperative federation.

4. Using the names of famous persons, terms, or symbols that violate historical traditions, culture, ethics, and national customs and practices.a, morality, and customs of the nation.

Article 9. Foreign Language Names and Abbreviated Names of Cooperatives and Cooperative Federations

1. The foreign language name of a cooperative or cooperative federation is the translation from Vietnamese into the corresponding foreign language. When translating, the specific name of the cooperative or cooperative federation may retain its Vietnamese name or be fully translated into the corresponding foreign language.development The foreign language name of a cooperative or cooperative federation must be printed or written in smaller font size than the Vietnamese name at the headquarters of the cooperative or cooperative federation or on transaction documents, records, and publications issued by the cooperative or cooperative federation.

2. The abbreviated name of a cooperative or cooperative federation is derived from the Vietnamese name or the foreign language name.

3. The abbreviated name, signboard, advertising forms, and transaction documents of cooperatives and cooperative federations must include the symbol “HTX” for cooperatives and “LHHTX” for cooperative federations.

4. An identical name is a cooperative or cooperative federation name requested for registration that is completely identical when written and read in Vietnamese to the name of a registered cooperative or cooperative federation nationwide.

Article 10. Identical Names and Confusingly Similar Names

1. The following cases are considered to cause confusion with the names of registered cooperatives or cooperative federations:

2. The Vietnamese name of a cooperative or cooperative federation requested for registration sounds similar to the name of a registered cooperative or cooperative federation;

a) The Vietnamese name of a cooperative or cooperative federation requested for registration differs from the name of a registered cooperative or cooperative federation only by the word “and,” a symbol, or the hyphen "-;"

b) The Vietnamese name of a cooperative, cooperative union requesting registration may only differ from the name of a registered cooperative, cooperative union by the word "and" or a symbol or hyphen "-".intention mark or "efficacy";

c) The abbreviated name of a cooperative or cooperative federation requested for registration is identical to the abbreviated name of a registered cooperative or cooperative federation;

d) The foreign language name of a cooperative or cooperative federation requested for registration is identical to the foreign language name of a registered cooperative or cooperative federation;

d) The specific name of a cooperative or cooperative federation requested for registration differs from the specific name of a registered cooperative or cooperative federation by natural numbers, ordinal numbers, one or several Vietnamese letters immediately following the specific name of the cooperative or cooperative federation, except where the requesting cooperative is a member of the registered cooperative federation; organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.in case the cooperative requesting registration is a member of a registered cooperative union;

e) The specific name of a cooperative or cooperative federation requested for registration differs from the specific name of a registered cooperative or cooperative federation by the word "new" immediately preceding or "new" immediately following the specific name of the registered cooperative or cooperative federation;

g) The specific name of a cooperative or cooperative federation requested for registration differs from the name of a registered cooperative or cooperative federation only by the words "North," "Northern," "South," "Southern," "Central," "Central Region," "West," "Western Region," "East," "Eastern Region," or similar terms, except where the requesting cooperative or cooperative federation is a member of the registered cooperative or cooperative federation;ắ"North", "South", "Central", "West", "East", or similar terms, except when the cooperative requesting registration is a member of a registered cooperative, cooperative union; “West", "Southwest", "East", "Southeast", or similar terms, except case when the cooperative society or cooperative union applying for registration is a member of a registered cooperative society or cooperative union.

h)||| Other cases of confusing names as determined by the cooperative registration authority.

Article 11. Emblem of a Cooperative and a Cooperative Federation

1. A cooperative and a cooperative federation may use an emblem.

2. The emblem of a cooperative and a cooperative federation is a distinctive symbol to differentiate from the emblems of other cooperatives and federations that have been registered. banks A cooperative and a cooperative federation shall select its own emblem in accordance with the law, cultural traditions, and ethnic customs, and in compliance with legal regulations.

3. The emblem of a cooperative and a cooperative federation must be registered with the competent state authority.ứArticle 12. Protection for the Name and Emblem of a Cooperative and a Cooperative Federation

4. The name of a cooperative and a cooperative federation is protected nationwide from the date of issuance of the registration certificate for the cooperative and the cooperative federation; the emblem of a cooperative and a cooperative federation must be registered with the competent state authority and protected according to the provisions of the law.

Article 13. Documents for Registration of a Cooperative and a Cooperative Federation

The documents for registering a cooperative and a cooperative federation shall be carried out in accordance with Clause 2, Article 23 of the Law on Cooperatives.

The application for registration of a cooperative and a cooperative federation shall contain mainly the following contents:

1. The name of the cooperative and the cooperative federation;

2. The main address of the cooperative and the cooperative federation; branch offices, representative offices, business locations (if any); telephone number; fax number; email address;

a) Business sectors and industries;

b) Number of members, member cooperatives; Full name, place of permanent residence registration, nationality, identification card number, passport number or other valid identification of the legal representative of the cooperative and the cooperative federation.The Ministry of Planning and Investment shall guide the standardized forms of documents for registering a cooperative and a cooperative federation throughout the country.No. Article 14. Procedure for Registering a Cooperative and a Cooperative Federation

c) The legal representative of a cooperative and a cooperative federation intending to establish shall submit one set of registration documents for the cooperative and the cooperative federation to the registration authority and shall bear responsibility for the truthfulness and accuracy of the content of the registration documents for the cooperative and the cooperative federation.

d) Charter capital;

A cooperative and a cooperative federation may send the registration documents via the email address of the registration authority but must submit the documents in writing when receiving the registration certificate for comparison and archiving.

e) The registration authority must issue or send a receipt when the registration documents ensure validity as stipulated in Article 13 of this Decree and shall not require the cooperative and the cooperative federation to submit additional documents beyond those specified in Article 13 of this Decree.

3. The registration authority shall issue a registration certificate for a cooperative and a cooperative federation within five working days from the date of receipt of the documents if it meets the conditions prescribed in Article 24 of the Law on Cooperatives.

In case of refusal to issue a registration certificate, the registration authority must notify in writing or by email specifying the reasons to the cooperative and the cooperative federation within five working days from the date of receipt of the documents.

1. Article 15. Certificate of Registration for a Cooperative and a Cooperative Federation

The certificate of registration for a cooperative and a cooperative federation is issued to a cooperative and a cooperative federation operating under the Law on Cooperatives.

2. The content of the certificate of registration for a cooperative and a cooperative federation includes the following information:

3. The main address of the cooperative and the cooperative federation; branch offices, representative offices, business locations (if any); telephone number; fax number, email address (if any);

Full name, place of permanent residence registration, nationality, identification card number, passport number or other valid identification of the legal representative of the cooperative and the cooperative federation. organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.The certificate of registration for a cooperative and a cooperative federation shall be established according to a unified model throughout the country as prescribed by the Ministry of Planning and Investment.

A cooperative and a cooperative federation shall have legal personality and the right to operate according to the content in the certificate of registration for a cooperative and a cooperative federation from the date of issuance of the certificate of registration for a cooperative and a cooperative federation, except for cases where business sectors and industries require specific conditions.

1. The certificate of registration for cooperatives, cooperative unions is issued to cooperatives, cooperative unions operating under the Law on Cooperatives.

2. The contents of the certificate of registration for cooperatives, cooperative unions include the following information:

a) Business sectors and industries;

b) The main office address of the cooperative, cooperative union; branch offices, representative offices, business locations (if any); telephone number; fax number, email address (if any);

c) The legal representative of a cooperative and a cooperative federation intending to establish shall submit one set of registration documents for the cooperative and the cooperative federation to the registration authority and shall bear responsibility for the truthfulness and accuracy of the content of the registration documents for the cooperative and the cooperative federation.

d) Charter capital;

g) Name, place of permanent residence registration, nationality, identification card number, passport number, or other valid certification of the legal representative of the cooperative, cooperative union.

The certificatey of registration for cooperatives, cooperative unions is established according to a unified model throughout the country as prescribed by the Ministry of Planning and Investment.

3. Cooperatives, cooperative unions have legal personality and the right to operate according to the contents in the certificate of registration for cooperatives, cooperative unions from the date of issuance of the certificate of registration for cooperatives, cooperative unions, except for businesses requiring conditions.

Article 16. Registration for Establishing Branches, Representative Offices, Business Locations

1. Cooperatives and Cooperative Federations that establish branches, representative offices, or business locations shall register with the cooperative registration authority at the location of such branches, representative offices, or business locations.

2. When establishing branches, representative offices, or business locations, cooperatives and cooperative federations shall notify the cooperative registration authority. The notification shall include:

a) The name of the cooperative, cooperative federation, main office address, registration certificate number, date of issuance of the cooperative registration certificate;

b) The proposed name of the branch, representative office, or business location; the name must be accompanied by the phrase "branch" for branch registration, "representative office" for representative office registration, and "business location" for business location registration;No.The full name, domicile registration place, nationality, identification card number, passport number, or other lawful identification of the legal representative of the cooperative, cooperative federation;developmentThe address of the branch, representative office, or business location;

c) d) The business activities of the branch, business location; the scope of operations of the representative office;

d) The full name, domicile registration place, nationality, identification card number, passport number, or other lawful identification of the representative of the branch, representative office, or business location.

đ) The business activities of the branch, business location; the scope of operations of the representative office;

e) The full name, domicile registration place, nationality, identification card number, Personnel of the representative of the branch, representative office, or business location.

3. The registration dossier for establishing branches, representative offices, or business locations of cooperatives and cooperative federations, attached to the notification provided for in Clause 2 of this Article, includes:

a) A certified copy of the cooperative registration certificate;

b) The resolution of the member assembly regarding the establishment of branches, representative offices, or business locations of the cooperative, cooperative federation;

c) The written decision of the management board appointing the representative of the branch, representative office, or business location; accompanied by a certified copy of the identification card, passport, or other lawful personal identification of the representative of the branch, representative office, or business location;

d) A certified copy of the professional practice certificate of one or more individuals as required by law for the branch of the cooperative, cooperative federation operating in industries or professions that require a professional practice certificate;

4. If the industry, profession, or scope of operation of the branch, representative office, or business location is consistent with the cooperative's, cooperative federation's industry, profession, and complies with relevant laws, within five working days from the date of receiving a complete application, the cooperative registration authority shall issue a registration certificate for the branch, representative office, or business location of the cooperative, cooperative federation, and update it in the cooperative registration dossier.urinary catheter After obtaining the registration certificate, the branch, representative office, or business location of the cooperative, cooperative federation may have its seal engraved and use its own seal.

In cases where the cooperative, cooperative federation establishes branches, representative offices, or business locations in a different county or city from the main office location, within five working days from the date of issuance of the registration certificate for the branch, representative office, or business location, the cooperative, cooperative federation must notify in writing the cooperative registration authority at the main office location to update the cooperative registration dossier.

5. If the cooperative, cooperative federation establishes branches, representative offices, or business locations abroad, they must comply with the laws of that country.

6. If a level crossing meets the conditions for signal connection as stipulated in Clause 1, Point c of Article 4 of this Circular but cannot achieve signal connection, the organization managing traffic lights on roads and the project investor implementing investment, construction, and upgrading of roads and railways in the area of the level crossing must report to the Ministry of Transport for consideration and decision.nationalWithin fifteen working days from the date of receipt of the certificate issued by the competent authority of the foreign country for the establishment of branches, representative offices, or business locations, the cooperative, cooperative federation must notify in writing the cooperative registration authority at the main office location to update the cooperative registration dossier.

Within fifteen working days from the date of receiving the certificate of establishment of a branch, representative office, or business location from the competent authority of a foreign country, the cooperative, cooperative union must notify in writing the registration authority of the cooperative, cooperative union where the main office is located to update the cooperative, cooperative union registration file.

Article 17. Registration for changes in name, main office address, production and business activities, charter capital, legal representative; branch and representative office name, address, and representative of cooperatives and cooperative unions

1. When changing the name, main office address, production and business activities, charter capital, legal representative; branch and representative office name, address, and representative, cooperatives and cooperative unions shall submit a registration change application to the cooperative registration authority. The content of the registration change application includes: Content of the registration change. of the registration change application includes: Accompanying the registration change application must be a resolution of the member assembly or a written decision of the management board regarding the change in the registration content of the cooperative or cooperative union as stipulated in the Law on Cooperatives.

a) The name of the cooperative, cooperative federation, main office address, registration certificate number, date of issuance of the cooperative registration certificate;

b) d) The business activities of the branch, business location; the scope of operations of the representative office;

c) Within five working days from the date of receiving complete and valid registration change documents of cooperatives and cooperative unions, the cooperative registration authority shall process the registration change for cooperatives and cooperative unions.

Article 18. Reissue of the registration certificate for cooperatives and cooperative unions, branch and representative office registration certificates of cooperatives and cooperative unions

2. The registration certificate for cooperatives and cooperative unions, branch and representative office registration certificates of cooperatives and cooperative unions shall be reissued in cases where they are lost or damaged.

When applying for reissuance of the registration certificate, cooperatives and cooperative unions shall submit an application to the cooperative registration authority for lreissuance of the registration certificate for cooperatives and cooperative unions, branches, and representative offices.

1. The application for reissuance of the registration certificate for cooperatives and cooperative unions or the registration certificate for branches and representative offices shall include the following contents: organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Reason for requesting reissuance of the registration certificate.

2. Within five working days from the date of receiving complete and valid documents, the cooperative registration authority shall reissue the registration certificate for cooperatives and cooperative unions or the registration certificate for branches and representative offices for cooperatives and cooperative unions. anti-corruption; Article 19. Dissolution of cooperatives and cooperative unionsdevelopment In the case of voluntary dissolution of cooperatives and cooperative unions, the dissolution procedures shall be carried out as follows:

3. Hold a member assembly and adopt a resolution on voluntary dissolution;

a) The name of the cooperative, cooperative federation, main office address, registration certificate number, date of issuance of the cooperative registration certificate;

b) d) The business activities of the branch, business location; the scope of operations of the representative office;

c) The member assembly establishes the liquidation committee and defines its responsibilities, powers, and term of operation according to Clause 1, Article 54 of the Law on Cooperatives;

The liquidation committee is responsible for performing the tasks specified in Point a and Point b, Clause 1, Article 54 of the Law on Cooperatives within sixty days from the date the member assembly adopts the resolution on voluntary dissolution and prepares a record of completion of the dissolution.

In the case of compulsory dissolution of cooperatives and cooperative unions under any of the circumstances prescribed in Clause 2, Article 54 of the Law on Cooperatives, the compulsory dissolution procedures for cooperatives and cooperative unions shall be carried out as follows: Number of employees and workers directly involved in the joint venture and association activities of the organization over the last 03 yearsThe authority issuing the registration certificate for cooperatives and cooperative unions prepares and submits the compulsory dissolution dossier to the People's Committee at the same level;

1. The People's Committee issues a dissolution decision and establishes the liquidation committee. The chairman of the liquidation committee is the representative of the People's Committee; the permanent member is the representative of the authority issuing the registration certificate;

a) other members are representatives of relevant state agencies at the same level, organizations representing provincial or centrally-administered city cooperative federations (if the cooperative or cooperative union is a member of such organization), People's Committees of communes, wards, towns where the cooperative or cooperative union is located, management boards, supervisory boards, or supervisors, cooperative members;

b) The liquidation committee is responsible for performing the tasks specified in Point c, Clause 3, Article 54 of the Law on Cooperatives within sixty days from the date of issuance of the compulsory dissolution decision and preparing a record of completion of the dissolution;

c) Dissolution expenses

2. shall be taken from the remaining financial resources of the cooperative or cooperative union. If insufficient, funds from the local government budget at the same level as the cooperative registration authority shall be used. organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Immediately after completing the dissolution in accordance with Clause 1 and Clause 2 of this Article, the liquidation committee must submit a set of dissolution documents of the cooperative or cooperative union along with the record of completion of the dissolution

a) to the cooperative registration authority.

b) Within five working days from the date of receiving complete documents, the cooperative registration authority shall review the documents, and if they meet the conditions, remove the name of the cooperative or cooperative union from the registration book, revoke the registration certificate for the cooperative or cooperative union, revoke the registration certificate for branches and representative offices, business locations of the cooperative or cooperative union, and issue a notice on the dissolution sigof the cooperative or cooperative union.đượASSETS AND FINANCES OF COOPERATIVES AND COOPERATIVE UNIONS trouncil, supervisory board, or supervisor, members, cooperative thmembers;

c) The dissolution council is responsible for performing the tasks prescribed in Point c Clause 3 Article 54 of the Law on Cooperatives within sixty days from the date of the compulsory dissolution decision and preparing a record of completion of the dissolution process;

d) Dissolution expenses thcan be taken from the remaining financial resources of the cooperative, cooperative union. If insufficient, the financial resources from the local government budget at the same level as the registration authority will be used.

3. Immediately after completing the dissolution process as prescribed in Clause 1, Clause 2 of this Article, the dissolution council must send a set of dissolution documents of the cooperative, cooperative union along with the record of completion of the dissolution processdevelopment to the registration authority for cooperatives.

Within five working days from the date of receipt of all documents, the registration authority for cooperatives will examine the documents, if deemed sufficient, it will remove the name of the cooperative, cooperative union from the registration book, revoke the certificate of registration for cooperatives, cooperative unions, revoke the certificates of registration for branches, representative offices, business locations of cooperatives, cooperative unions, and issue a notice regarding the dissolution thof the cooperative, cooperative union.

Chapter III

ASSETS AND FINANCES OF COOPERATIVES, COOPERATIVE UNIONS

Article 20. Capital Contribution, Purchase of Shares, Establishment of Enterprises

1. The capital contribution, purchase of shares, and establishment of enterprises by cooperatives and cooperative unions must comply with the following provisions:

a) Decided and approved by the member assembly;

b) The investment for capital contribution, purchase of shares, and establishment of enterprises shall only be implemented in relation to industries and trades related to the cooperative's and cooperative union's industries and trades;No.Not to use sources of funds belonging to non-divisible assets of the cooperative and cooperative union for capital contribution, purchase of shares, and establishment of enterprises;

c) The total investment amount for capital contribution, purchase of shares, and establishment of enterprises shall not exceed 50% of the charter capital of the cooperative and cooperative union recorded in the most recent financial report;

d) e) Business operations generating profit for at least two consecutive years.

Within fifteen working days from the date of capital contribution, purchase of shares, or establishment of enterprises, the cooperative and cooperative union must notify the agency that issued the registration certificate for the cooperative and cooperative union. The contents include:

2. Industries and trades operated by the cooperative and cooperative union;

a) The name of the cooperative, cooperative federation, main office address, registration certificate number, date of issuance of the cooperative registration certificate;

b) Full name, place of permanent residence registration, nationality, identification card number, or other legally valid identification of the legal representative of the cooperative and cooperative union;

c) Name, address, business industry, registration certificate number of the enterprise in which the cooperative and cooperative union contribute capital, purchase shares, or establish;No. e) Amount of capital contributed; value of purchased shares; registered capital of the established enterprise;policiesAccompanying the notification must be the resolution of the member assembly regarding the cooperative and cooperative union's capital contribution, purchase of shares, and establishment of enterprises.

d) The cooperative registration authority receives the notification, retains the file, and records it in the tracking book.

Article 21. Handling Non-Divisible Assets of Cooperatives and Cooperative Unions When Dissolved or Bankrupt

Non-divisible assets of cooperatives and cooperative unions as stipulated in Clause 2, Article 48 of the Law on Cooperatives when the cooperative and cooperative union dissolve or go bankrupt shall be handled as follows:

3. The portion of asset value formed from non-repayable State subsidies and support shall be transferred into the local budget at the same level as the cooperative registration authority;

The portion of asset value formed from the annual development investment fund decided by the member assembly to be included in non-divisible assets when the member's status or member cooperative status ends; the amount given or donated according to agreement as non-divisible assets; capital and other assets defined by the Charter as non-divisible assets when the member's status or member cooperative status ends shall be decided by the member assembly on an appropriate handling plan;

1. The portion of asset value formed from the annual development investment fund decided by the member assembly to be included in non-divisible assets when the cooperative and cooperative union cease operations; the amount given or donated according to agreement as non-divisible assets; capital and other assets defined by the Charter as non-divisible assets when the cooperative and cooperative union cease operations shall be decided by the member assembly to transfer to the local government or another organization within the area aimed at serving the interests of the community in the area;

a) Land use rights granted by the State shall be implemented in accordance with laws on land.

b) In cases of dissolution or bankruptcy where the capital and assets of the cooperative and cooperative union are insufficient to settle debts, the cooperative and cooperative union may use non-divisible assets in the following order to settle debtsof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsThe amount given or donated according to agreement as non-divisible assets;

c) The value of assets formed from the annual development investment fund decided by the general assembly of members to be included in undivided assets when the cooperative, cooperativeệunion ceases operations; amounts received as gifts or donations according to agreements are undivided assets; capital and other assets stipulated by the charter to be undivided assets when the cooperative, cooperative union ceases operations, the general assembly of members decides to transfer them to the local authorities or another organization within the area for the purpose of serving the interests of the community residents in the area;

d) The right to use land granted by the State or leased by the State shall be implemented in accordance with the laws on land.hland use rights shall be implemented in accordance with the laws on land.

2. In the case of dissolution or bankruptcy where the capital and assets of the cooperative or cooperative federation are insufficient to settle debts, the cooperative or cooperative federation may use undivided assets in the following order to settle debtsngThe donated or gifted assets according to agreement are undivided assets;đượThe Ministry of Finance shall take the lead and coordinate with the Ministry of Planning and Investment and relevant ministries and sectors to guide the provisions of this Point to the Prime Minister;:

a) Policies to create favorable conditions for participation in target programs,hpropaganda, mobilization of the people to participate in building and developing cooperatives and cooperative federations;

b) Part excerpting from the annual investment development fund decided by the members' congress to be included in non-divisible assets;

c) Capital and other assets stipulated by the charter as non-divisible assets.

Article 22. Accounting and Auditing of Cooperatives and Cooperative Federations

1. Cooperatives and cooperative federations shall implement financial, accounting, and auditing systems in accordance with the provisions of the law.

2. Cooperatives and cooperative federations with member entities that are legal persons must conduct mandatory audits.

3. It is encouraged for cooperatives and cooperative federations to conduct internal audits.

4. The Ministry of Finance shall take the lead and coordinate with the Ministry of Planning and Investment and relevant ministries and sectors to provide detailed guidance on the implementation of financial systems forpolicies 按照法律规定和国防部的要求进行； for cooperatives and cooperative federations.

Article 23. Reporting System on the Operation Status of Cooperatives and Cooperative Federations

1. By no later than March 31 each year, cooperatives and cooperative federations shall truthfully, fully, and accurately report in writing their operation status of the previous year to the registration authority.

2. The contents of the report include: number ofutedmembers, cooperative members; number of workers, employment; production and business results based on service contracts between cooperatives, cooperative federations and members; assets, capital, investment activities.

3. The Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance and relevant ministries and sectors to guide the format of reports for cooperatives and cooperative federations and establish reporting regulations for the cooperative registration authority.

Chapter IV

STATE SUPPORT AND INCENTIVES

Article 24. State Support Policy for Cooperatives and Cooperative Federations

1. Training and Capacity Building Policy

The state will support funding for regular training and professional skill enhancement for cooperative management staff, cooperative federation staff, and cooperative members.

2. Trade Promotion and Market Expansion Policy

The state will support cooperatives and cooperative federations in participating in domestic and international exhibitions; organizing trade fairs and exhibitions specifically for cooperatives; building brands, trademarks, product origins, and electronic commerce platforms for cooperatives, cooperative federations;° and providing e-commerce trading floors for cooperatives, cooperative federations.

3. Application of New Science, Technology, and InnovationThe National Science and Technology Development Fund and provincial funds annually allocate a portion of their budget to support cooperatives and cooperative federations in innovation and technology application and report the results to the competent state management agency;

a) The state supports scientific research funded from the science and technology research budget for cooperatives and cooperative federations with approved projects researching and applying new scientific, technological, and innovative advancements;

b) Cooperatives and cooperative federations operating in agricultural fields and rural areas with new investment projects, expanding production and business capacity, and participating in programs and projects receiving preferential interest rates and credit guarantees from the cooperative development support fund; prioritized access to development bank loans and other financial institutions according to the law; eligible for preferential loans under government policies on credit services for agriculture and rural development;

4. The cooperative development support fund implements tasks of credit guarantee and interest rate subsidy for cooperatives and cooperative federations.

a) The Ministry of Finance shall take the lead and coordinate with the Ministry of Planning and Investment, relevant ministries and sectors to submit to the Prime Minister for guidance on the provisions of this point.

b) Support Policies for Participation in Target Programs,

participation with state agencies in the formulation of policies and supervision of the implementation of laws on cooperatives;

5. programs and projects to develop cooperatives and cooperative federations. program until 2010

Cooperatives and cooperative unions with sufficient capacity shall be prioritized to participate in the following target programs and economic and social development programs:

a) Construction projects for establishing infrastructure facilitiesầon their territory and managing such projects after completion, including market construction projects and infrastructure projects serving the development of industrial clusters and rural craft villages;

b) Other economic and social development projects on their territory that are suitable for the capabilities of cooperatives and cooperative unions.

6. Policy for establishing new cooperatives and cooperative unions

a) Founders of cooperatives shall be provided free of charge with information, advisory services, and training on the provisions of the Law on Cooperatives before establishing a cooperative;

b) Cooperatives and cooperative unions shall be supported in drafting charters, guiding and implementing procedures for establishment, registration, and operation of cooperatives and cooperative unions.

Article 25. Support and preferential policies for cooperatives and cooperative unions operating in agriculture, forestry, fisheries, and salt production sectors

In addition to enjoying support and preferential policies stipulated in Article 24 of this Decree, cooperatives and cooperative unions operating in agriculture, forestry, fisheries, and salt production sectors supplying products and services to members who are individuals, households, and legal entities engaged in agricultural, forestry, fishery, and salt production activities shall also enjoy the following support and preferential policies:

1. Investment support for developing infrastructure

a) Investment in developing infrastructure includes: headquarters, drying yards, warehouses, processing plants, processing facilities, electricity, potable water, markets, irrigation works, aquaculture infrastructure, agricultural supply stores, intra-field transportation serving production and business for the community of cooperative members on the basis of projects approved by competent authorities;

b) Infrastructure projects constructed with state support as prescribed in Point a of this Clause, upon completion, shall be non-divisible assets of the cooperative or cooperative union; the cooperative or cooperative union shall be responsible for maintaining, repairing, and preserving such projects during their use.

2. Land allocation and land leasing policy to serve cooperative operations

The provision of land support for cooperatives and cooperative unions shall be carried out in accordance with the laws on land.

3. Preferential credit policy

a) Newly established cooperatives or cooperative unions with new investment projects or expanded production and business capacity shall be prioritized for loans from credit organizations in accordance with current laws;

b) Cooperatives and cooperative unions with investment projects for production, business, and export eligible for investment incentives shall enjoy investment incentives in accordance with the laws on investment.

4. Capital and seed support policy when facing difficulties due to natural disasters and epidemics

Depending on the extent of damage, the nature of the epidemic, and actual needs, cooperatives and cooperative unions táoperating in agriculture, forestry, fisheries, and salt production sectors shall enjoy capital and seed support and preferential policies when facing difficulties due to natural disasters and epidemics in accordance with current laws on providing seeds, crops, livestock, and aquatic products to restore production in areas affected by natural disasters and epidemics.

5. Support policy for product processing

a) Cooperatives and cooperative unions requiring product processing shall be supported in researching and building investment projects for processing products as prescribed in Point b, Clause 3, Article 24 of this Decree;

b) Cooperatives and cooperative unions shall enjoy preferential credit policies in implementing investment projects for processing products as prescribed in ảoClause 3 of this Article.

Article 26. Support for the restructuring of cooperative activities and cooperative unions

In cases where registration changes are made in accordance with the Law on Cooperatives, cooperatives and cooperative unions shall enjoy policies hỗ trợ as specified in Clause 6, Article 24 of this Decree.

In cases where registration is conducted due to mergers, consolidations, divisions, or separations of cooperatives or cooperative unions,ệthe State shall support fifty percent of the costs as if for newly established cooperatives or cooperative unions.

Article 27. Implementation of support and preferential policies

1. The Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance and relevant ministries and sectors to develop and submit to the Prime Minister a Program to support the development of cooperatives to implement the support and preferential policies stipulated in Clauses 1, 2, Point b Clause 3, and Clause 6 of Article 24; Clauses 1, 4, and 5 of Article 25 of this Decree.ỗ The Program to support the development of cooperatives shall specify in detail the conditions, criteria for beneficiaries, contents, sources of funding, and levels

based on determining priorities in fields and areas, in line with economic hỗ trợ - social development conditions during each period of the country and the level of development of cooperatives and cooperative unions. Provincial People's Committees, central city People's Committees, ministries, sectors, the Vietnam Fatherland Front, and mass organizations shall mobilize other resources outside the Program to support the development of cooperatives to participate in implementing the Program's contents and the contents delegated according to their authority. Cooperatives and cooperative unions that benefit from preferential and support policies as prescribed in this Decree shall not be entitled to similar benefits and supports prescribed in other legal documents except those not provided for in this Decree.

2. STATE MANAGEMENT OF COOPERATIVES AND COOPERATIVE UNIONS

3. Article 28. State management of cooperatives and cooperative unions

Chapter V

The Ministry of Planning and Investment assists the Government in uniformly managing state affairs concerning cooperatives and cooperative unions.

Tasks and powers of the state management machinery regarding cooperatives and cooperative unions:

1. To take the lead in researching and submitting to competent authorities for issuance legal documents on cooperatives and cooperative unions and related legal documents;

2. To disseminate, guide, and organize the implementation of legal documents on cooperatives and cooperative unions and related legal documents;

a) To uniformly organize the registration of cooperatives and cooperative unions nationwide;

b) To uniformly receive and manage, report annually on the operation results of cooperatives and cooperative unions as prescribed by law; to build a system of information on cooperatives and cooperative unions nationwide;

c) g) To take the lead in building and organizing the implementation of plans, programs, and support and preferential policies for cooperatives and cooperative unions; to take the lead in summarizing, building plans, programs, and support and preferential policies for cooperatives and cooperative unions;

d) To implement or direct the implementation of pilot models and expand effective cooperative and cooperative union models;

To take the lead and coordinate with agencies in conducting inspections and audits of the implementation of laws on cooperatives by cooperatives and cooperative unions;

e) To handle and guide the handling of violations of laws by cooperatives and cooperative unions, individuals, and related organizations as prescribed by law; to resolve or guide the resolution of difficulties in implementing legal provisions on cooperatives and cooperative unions;

g) To take the lead in international cooperation on developing cooperatives and cooperative unions;

h)||| k) To take the lead or participate in researching and summarizing the implementation of the Party and State's policies towards cooperatives and cooperative unions;

i) l) To coordinate with financial agencies at all levels to guide and inspect and audit the implementation of financial systems for cooperatives and cooperative unions as prescribed by law;

m) To coordinate with the Vietnam Fatherland Front and its member organizations to organize the enforcement of laws on cooperatives;

lThe Vietnam Fatherland Front and its member organizations

to publicizetoand mobilize the peoplec to participate in building and developing cooperatives and cooperative unions; to participate with state agencies in formulating policies and supervising the enforcement of laws on cooperatives; programs and projects for developing cooperatives and cooperative unions. education, mobilize the peoplen to participate in building and developing cooperative societies and cooperative unions; to participate with state agencies in formulating policies and supervising the enforcement of laws on cooperatives; 3. The Department of Finance is responsible for advising the provincial People's Committee to issue the list of members of the Land Price Table Review Council, the Land Price Review Council, and the assisting team of the Council (if any) in accordance with the law. programs and projects for the development of cooperative societies and cooperative unions.

Article 29. Responsibilities of Ministries and Ministerial-Level Agencies

1. Coordinate with the Ministry of Planning and Investment in perfecting legal regulations on cooperatives, developing strategies, policies, programs, and plans for cooperative development.

2. Carry out state management functions over cooperatives and cooperative federations within their assigned areas of responsibility.

3. Implement propaganda and mobilization work to encourage people and organizations to participate in and establish cooperatives.

4. Implement support and preferential policies for cooperatives and cooperative federations within their scope of duties and authority.

5. Create favorable conditions for cooperatives and cooperative federations to participate in target programs and economic and social development programs.

Article 30. Responsibilities of People's Committees at all levels

1. Direct and inspect the implementation of state management tasks by state management agencies regarding cooperatives in their respective jurisdictions.

2. Direct the construction and organization of implementation program, development plans for cooperatives in their respective jurisdictions.

3. Implement propaganda and mobilization work to encourage people and organizations to participate in and establish cooperatives.

4. Issue measures and support policies for cooperatives and cooperative federations within their authority.

5. Create favorable conditions for cooperatives and cooperative federations to participate in target programs and economic and social development programs.

6. Coordinate and support the Vietnam Fatherland Front and its member organizations at all levels, and other social organizations in the implementation of laws on cooperatives and cooperative federations; propagandaonbeyond authority; dissemination laws on cooperatives and cooperative federations; implementation of programs and projects for cooperative development; encouragement of members to join cooperatives. organization themselves to join cooperatives.

Chapter VI

IMPLEMENTING PROVISIONS

Article 31. EffectivenessANNEX I.A[31] ADJUSTMENT

This Decree takes effect from January 27, 2014, and replaces Decree No. 177/2004/NĐ-CP dated October 12, 2004, of the Government detailing the implementation of certain provisions of the Cooperative Law 2003, of the Government detailed thimplementation of certain provisions of the Cooperative Law 2003, Decree No. 77/2005/NĐ-CP dated September th6, 2005 of the Government on issuing model guidelines for drafting the Charter of Cooperatives, Decree No. 87/2005/NĐ-CP dated July 11, 2005 of the Government on business registration for cooperatives, and Decree No. 88/2005/NĐ-CP dated July 11, 2005 of the Government on certain support and encouragement policies for cooperative development. trdevelopment.

Article 32. Reorganization of Cooperative Activities

Within thirty-six months from July 1, 2013, cooperatives and cooperative federations established before the Cooperative Law took effect must carry out the following tasks:

1. Review the charter and organizational management of cooperative activities to ensure compliance with the provisions of the Cooperative Law No. 23/2012/QH13 dated November 20, 2012.

2. In cases where registration for changes, dissolution, or conversion of the form of operation is required, convene a member assembly to decide on registering changes to the cooperative or cooperative federation, voluntary dissolution, or conversion to another type of organization as prescribed by law.

3. If cooperatives and cooperative federations fully comply with the provisions of the Cooperative Law, they need not register for changes.

Article 33. Responsibilitiesệ1. This Circular takes effect from July 8, 2016.

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

Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, and Chairpersons of provincial-level People's Committees directly under the Central Government are responsible for enforcing this Decree./.