Circular No. 78/2025/TT-BTC revokes Circular No. 01/2020/TT-BKHĐT dated February 19, 2020 of the Minister of Planning and Investment on guiding the classification and evaluation of cooperatives.

CIRCULAR

Repeals Circular No. 01/2020/TT-BKHĐT dated February 19, 2020

of the Minister of Planning and Investment on guiding the classification and evaluation of cooperatives

Pursuant to the Law on Legislative Regulatory Documents issued on February 19, 2025;

Pursuant to the Law on Cooperatives dated June 20, 2023;

Pursuant to Decree No. 146/2025/NĐ-CP dated June 12, 2025 of the Government on decentralization and delegation in the field of industry and trade;

Pursuant to Decree No. 178/2025/NĐ-CP dated July 1, 2025 of the Government amending and supplementing certain articles of Decree No. 78/2025/NĐ-CP dated April 1, 2025 of the Government detailing some provisions and measures for organizing and guiding the implementation of the Law on Enacting Legal Normative Documents and Decree No. 79/2025/NĐ-CP dated April 1, 2025 of the Government on inspecting, reviewing, systematizing, and handling legal normative documents;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance (amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government);

At the proposal of the Director of the Department of Private Enterprise Development and Collective Economy;

The Minister of Finance issues this Circular to repeal Circular No. 01/2020/TT-BKHĐT dated February 19, 2020 of the Minister of Planning and Investment on guiding the classification and evaluation of cooperatives.

Article 1. Abolish the entire Circular

Repeals Circular No. 01/2020/TT-BKHĐT dated February 19, 2020 of the Minister of Planning and Investment on guiding the classification and evaluation of cooperatives in its entirety.

Article 2. Implementation clause

1. This Circular takes effect from September 18, 2025.

2. The evaluation and classification of cooperatives in the following documents shall continue to be implemented according to Circular No. 01/2020/TT-BKHĐT dated February 19, 2020 of the Minister of Planning and Investment until December 31, 2025:

a) Decision No. 167/QĐ-TTg dated February 3, 2021 of the Prime Minister approving the Project "Selection, Improvement, and Widespread Application of Effective New Cooperative Models in Localities Across the Country for the Period 2021-2025".

b) Decision No. 1099/QĐ-BKHĐT dated May 7, 2024 of the Minister of Planning and Investment on announcing indicators related to cooperatives, cooperative groups, and industrial zones and promulgating procedures for collecting, summarizing, and calculating income criteria within the national criteria set for new rural areas for the period 2021-2025.

3. The Director of the Department of Private Enterprise Development and Collective Economy, Heads of units under the Ministry of Finance, and relevant agencies, organizations, and individuals are responsible for implementing this Circular.

4. In the course of implementation, if there are difficulties or obstacles, agencies, organizations, and individuals are requested to report to the Ministry of Finance for timely resolution./.