DECREE

On registration of cooperative groups, cooperatives, and cooperative federations

^{_____________}

 

Pursuant toLaw on Government OrganizationLaw amending and supplementing some articles of the Law on the Organization of the Government and the Law on the Organization of Local Administration November 22, 2019;Decision No. 108/2023/NQ-QH15

Pursuant toThe Law on Cooperativesdated June 20, 2023;

Pursuant toLaw on Personal Income Taxdated June 13, 2019;

At the proposal of the Minister of Planning and Investment;

The Government promulgates this Decree on the registration of cooperative groups, cooperatives, and cooperative federations.

 

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the registration files, procedures, and processes for registering cooperative groups, registering cooperatives, and registering cooperative federations; the registration authority; the interconnection of cooperative group registration, cooperative registration, and cooperative federation registration; other related contents concerning the registration of cooperative groups, cooperatives, and cooperative federations.

Article 2. Applicability

1. Cooperative groups fall within the scope of business registration requirements, and cooperative groups that wish to register their business activities according to Clause 2, Article 107 of the Law on Cooperatives.

2. Cooperatives, cooperative federations.

3. Agencies, organizations, and individuals related to the registration of cooperative groups, registration of cooperatives, and registration of cooperative federations.

Article 3. Explanation of Terms

1. Registration of cooperative groups refers to the registration of business registration content and tax registration of cooperative groups, changes to the registration content of cooperative groups, other registration obligations, notifications, and related transactions as prescribed in this Decree.

2. Registration of cooperatives and cooperative federations refers to the registration of business registration content and tax registration of cooperatives and cooperative federations, registration of branch operations, representative offices, and business locations of cooperatives and cooperative federations, changes to the registration content of cooperatives and cooperative federations, changes to the registration content of branch operations, representative offices, and business locations of cooperatives and cooperative federations, other registration obligations, notifications, and related transactions as prescribed in the Law on Cooperatives and this Decree.

3. The information system for cooperative registration is an electronic information system of the business registration authority under the Ministry of Planning and Investment, which is responsible for building and operating it to implement the registration of cooperative groups, registration of cooperatives, and registration of cooperative federations.

4. The database on cooperative registration is a collection of data on the registration of cooperative groups, cooperatives, and cooperative federations nationwide. The cooperative registration database is a component of the national enterprise registration database. Information in the registration file of cooperative groups, cooperatives, and cooperative federations and the legal status of cooperative groups, cooperatives, and cooperative federations stored in the cooperative registration database has legal value as original registration information on cooperative groups, cooperatives, and cooperative federations.

5. A valid file is a file that contains all required documents and the contents of those documents are fully declared in accordance with the Law on Cooperatives and this Decree.

6. A copy is a document copied from the original book or certified from the original by an authorized agency or organization or verified by the cooperative group, cooperative, or cooperative federation business registration authority against the original.

Article 4. Principles for applying and resolving registration procedures for cooperative groups, cooperatives, and cooperative federations

1. The representative of the cooperative group, the person authorized to register the establishment of a cooperative, cooperative federation, or cooperative group, cooperative, cooperative federation, shall declare the registration file of cooperative groups, cooperatives, and cooperative federations and bear legal responsibility for the legality, truthfulness, and accuracy of the information declared in the file and reports.

2. In cases where cooperatives, cooperative federations have more than one legal representative, the legal representatives implementing the registration procedures for cooperatives, cooperative federations must ensure and be responsible for performing their rights and obligations as prescribed in the Charter of the cooperative, cooperative federation.

3. The business registration authority is responsible for the validity of the registration file of cooperative groups, cooperatives, and cooperative federations and does not bear responsibility for violations of the law by cooperative groups, cooperatives, and cooperative federations occurring before and after registration.

4. The business registration authority does not resolve disputes between members of cooperative groups, cooperatives, and cooperative federations among themselves or with other organizations or individuals or between cooperative groups, cooperatives, and cooperative federations and other organizations or individuals.

5. Cooperative groups, cooperatives, and cooperative federations are not required to affix seals on the application for registration, notification of changes to registration content, resolutions, decisions, meeting minutes in the registration file of cooperative groups, cooperatives, and cooperative federations.

6. The legal representative of the cooperative, cooperative federation is the person authorized to sign documents requesting procedures for branches, representative offices, and business locations directly subordinate to the cooperative, cooperative federation. In cases where the business location of the cooperative, cooperative federation is directly subordinate to a branch, the person signing the document requesting procedures for the business location is the legal representative of the cooperative, cooperative federation or the head of the branch.

Article 5. Business Registration Authority for Cooperative Groups, Cooperatives, and Cooperative Federations

1. The business registration authority for cooperative groups, cooperatives, and cooperative federations is the Finance and Planning Department under the People's Committee of the district, town, city, or provincial city directly under the central government (hereinafter referred to as the District People's Committee).

2. For provinces and centrally-administered cities applying pilot mechanisms and special policies according to the resolution of the National Assembly, the business registration authority for cooperative groups, cooperatives, and cooperative federations shall operate in accordance with the decision of the competent authority as prescribed by law.

3. The business registration authority specified in Clause 1 and Clause 2 of this Article shall be collectively referred to as the district-level business registration authority.

4. The district-level business registration authority has its own account and seal.

Article 6. Duties and Authorities of the Business Registration Department under the Provincial Department of Planning and Investment of Centrally-Administered Cities

1. Guide the district-level business registration authority on the dossier, procedures, and formalities for registering cooperative groups, registering cooperatives, and registering cooperative federations.

2. Urge, inspect, and supervise the district-level business registration authority in performing their duties and authorities regarding the registration of cooperative groups, registration of cooperatives, and registration of cooperative federations.

3. Report to the provincial People's Committee, relevant agencies about the situation of registering cooperative groups, cooperatives, and cooperative federations within their jurisdiction in accordance with the administrative agency reporting system.

Article 7. Duties and Authorities of the District-Level Business Registration Authority

1. Directly receive the registration dossier of cooperative groups, cooperatives, and cooperative federations; examine the validity of the dossier and issue or refuse to issue the registration certificate for cooperative groups, cooperatives, and cooperative federations.

2. Guide cooperative groups, cooperatives, cooperative federations, and founders of cooperative groups, cooperatives, and cooperative federations on the dossier, procedures, and formalities for registration.

3. Coordinate in building, managing, and operating the Information System for Cooperative Registration; implement the digitization of dossiers, standardization, data conversion, updating, and supplementing registration information of cooperative groups, cooperatives, and cooperative federations at the local level into the Cooperative Registration Database.

4. Provide information on the registration of cooperative groups, registration of cooperatives, and registration of cooperative federations stored in the Cooperative Registration Database within the scope of local management to the District People's Committee, the Business Registration Department under the Provincial Department of Planning and Investment of centrally-administered cities, and upon request of anti-money laundering agencies under the State Bank of Vietnam, and other related agencies as prescribed by law.

5. Directly inspect or request the competent state authority to inspect cooperative groups, cooperatives, and cooperative federations based on the content in the registration dossier.

6. Require cooperative groups, cooperatives, and cooperative federations to report on compliance with provisions of the Law on Cooperatives and this Decree.

7. Require cooperative groups, cooperatives, and cooperative federations to suspend or cease operations in conditional business sectors or conditional market access sectors for foreign investors when receiving a document from the competent state authority indicating that the cooperative group, cooperative, or cooperative federation does not meet the conditions as prescribed.

8. Revoke, restore the Certificate of Registration for Cooperative Groups, Certificate of Registration for Cooperatives, Certificate of Operation for Branches and Representative Offices of Cooperatives and Cooperative Federations; dissolve, terminate operations of cooperative groups, cooperatives, cooperative federations, branches, representative offices, and business locations of cooperatives and cooperative federations in accordance with the provisions of the law.

9. Report to the District People's Committee, the Business Registration Department under the Provincial Department of Planning and Investment of centrally-administered cities, and relevant agencies about the situation of registering cooperative groups, cooperatives, and cooperative federations within their jurisdiction in accordance with the administrative agency reporting system.

Article 8. State management responsibilities for registration of cooperative groups, cooperatives, and cooperative unions

1. The Ministry of Planning and Investment

a) Submit to competent authorities for issuance of legal normative documents on the registration of cooperative groups, cooperatives, and cooperative unions; provide professional guidance on registration work for cooperative groups, cooperatives, and cooperative unions;

b) Coordinate in training and instructing professional knowledge and skills to district business registration agencies; guide district business registration agencies in digitizing registration files, standardizing, converting data, updating, and supplementing information on the registration of cooperative groups, cooperatives, and cooperative unions at the local level into the Cooperative Registration Database;

c) Inspect, check, and supervise district business registration agencies in performing registration procedures for cooperative groups, cooperatives, and cooperative unions;

d) Provide information on the content of registration for cooperative groups, cooperatives, and cooperative unions, their legal status, and other relevant information stored in the Cooperative Registration Database to state management agencies and other related agencies as prescribed by law;

e) Organize the construction, management, and development of the Information System for Cooperative Registration within the National Business Registration Information System; support district business registration agencies, cooperative groups, cooperatives, cooperative unions, and other individuals and organizations in using the Cooperative Registration Information System;

f) Take the lead and coordinate with the Ministry of Finance in linking business registration and tax registration procedures for cooperative groups, cooperatives, and cooperative unions, connecting the Cooperative Registration Information System with the Tax Registration Application System;

g) Engage in international cooperation in the field of registration of cooperative groups, cooperatives, and cooperative unions;

2. Ministry of Finance

a) Coordinate with the Ministry of Planning and Investment in linking the Tax Registration Application System with the Cooperative Registration Information System to provide cooperative group, cooperative, and cooperative union codes, dependent unit codes, and cooperative and cooperative union business locations; exchange information on operational conditions and tax payments of cooperative groups, cooperatives, cooperative unions, dependent units, and business locations;

b) Carry out state management over the registration of cooperative groups, cooperatives, and cooperative unions within the scope of their assigned duties and powers as prescribed by law;

3. Ministries, ministerial-level agencies, and government agencies within the scope of their functions, tasks, and assigned powers shall be responsible for inspecting, checking, and supervising compliance with investment and business conditions and market access conditions for foreign investors of cooperative groups, cooperatives, and cooperative unions as prescribed by law;

4. People's Committees at all levels

a) Implement state management over the registration of cooperative groups, cooperatives, and cooperative unions within the authority of the locality;

b) Direct state management agencies within their respective sectors and fields on the local territory to inspect, check, and supervise compliance with investment and business conditions and market access conditions for foreign investors of cooperative groups, cooperatives, and cooperative unions;

c) Allocate sufficient human resources, funds, and other resources to district business registration agencies to ensure the performance of tasks and powers stipulated in this Decree; organize training and instruction to improve the professional knowledge and skills of district business registration agencies.

Article 9. Certificate of Registration for Cooperative Groups, Certificate of Registration for Cooperatives, Certificate of Registration for Branch Operations, Representative Offices, Certificate of Registration for Business Locations

1. The Certificate of Registration for Cooperative Groups shall be issued to cooperative groups. The Certificate of Registration for Cooperatives shall be issued to cooperatives and cooperative associations. The Certificate of Registration for Branch Operations, Representative Offices, and the Certificate of Registration for Business Locations shall be issued to branches, representative offices, and business locations of cooperatives and cooperative associations.

2. The contents of the Certificate of Registration for Cooperative Groups, the Certificate of Registration for Cooperatives, the Certificate of Registration for Branch Operations, Representative Offices, and the Certificate of Registration for Business Locations shall be recorded based on information in the registration dossier of cooperative groups, cooperatives, cooperative associations, branch operations, representative offices, and business locations.

3. The Certificate of Registration for Cooperative Groups and the Certificate of Registration for Cooperatives shall simultaneously serve as the Tax Registration Certificate for cooperative groups, cooperatives, and cooperative associations. The Certificate of Registration for Cooperative Groups and the Certificate of Registration for Cooperatives are not business licenses.

Article 10. Declaration of Personal Information in the Process of Registering Cooperative Groups, Cooperatives, and Cooperative Associations

1. In cases where there is a personal identification number, the person carrying out the registration procedures for cooperative groups, cooperatives, and cooperative associations shall declare their own and the personal information of individuals requiring declaration in the registration dossier, including their surname, middle name, given name, date of birth, and personal identification number. The declared information must match the information stored in the National Population Database. If the declared personal information differs from that stored in the National Population Database, the individual must contact the competent state management agency to correct the information before proceeding with the registration procedures for cooperative groups, cooperatives, and cooperative associations.

2. In cases where the registration dossier is submitted in paper form, the person submitting the registration dossier for cooperative groups, cooperatives, and cooperative associations shall present their citizen identity card or citizen card or use an electronic identity account as prescribed by law to carry out the registration procedures for cooperative groups, cooperatives, and cooperative associations.

3. In cases where there is no personal identification number, the registration dossier for cooperative groups, cooperatives, and cooperative associations requesting the declaration of personal information of the legal representative of the cooperative, cooperative association, head of branches, representative offices, business locations, and the representative of the cooperative group if the representative is an individual or the legal representative of the entity if the representative is an entity must include a copy of the citizen identity card, passport, foreign passport, or other valid documents substituting for a foreign passport of the individual according to the regulations.

4. In cases where the connection between the Cooperative Registration Database and the National Population Database is interrupted, the registration dossier for cooperative groups, cooperatives, and cooperative associations must include a copy of the citizen identity card, citizen card, citizen identity card, passport, foreign passport, or other valid documents substituting for a foreign passport of the person submitting the registration dossier, the legal representative of the cooperative, cooperative association, head of branches, representative offices, business locations, and the representative of the cooperative group if the representative is an individual or the legal representative of the entity if the representative is an entity according to the regulations.

5. The personal information shared by the National Population Database with the Cooperative Registration Database includes:

a) Surname, middle name, and given name;

b) Date of birth;

c) Personal identification number;

d) Gender;

đ) Ethnicity;

e) Citizenship;

g) Place of permanent residence;

h) Current place of residence.

6. The Department of Registration of Business at the district level, the Department of Registration of Business under the Provincial Department of Planning and Investment, and the state management agencies responsible for business registration have the right to access information in the National Population Database to process the registration of cooperative groups, cooperatives, and cooperative associations, store and preserve information and data in accordance with the law, ensuring security and confidentiality, and making backup copies to ensure the completeness and integrity of the dossier for necessary access and use, or for inspection, verification, complaint resolution, and information provision when requested by agencies and organizations in accordance with the regulations.

Article 11. Number of applications and language used in the application for registration of cooperative groups, cooperatives, and cooperative federations

1. The person establishing a cooperative group, cooperative, or cooperative federation shall submit one set of application when carrying out the registration procedures for a cooperative group, cooperative, or cooperative federation.

2. The district-level business registration authority shall not require the person establishing a cooperative group, cooperative, or cooperative federation to submit additional applications or other documents beyond those specified in the application for registration of a cooperative group, cooperative, or cooperative federation as prescribed by the Law on Cooperatives and this Decree.

3. Language used in the application for registration of a cooperative group, cooperative, or cooperative federation:

a) Documents and materials in the application for registration of a cooperative group, cooperative, or cooperative federation shall be prepared in Vietnamese;

b) In cases where the application for registration of a cooperative group, cooperative, or cooperative federation includes documents in a foreign language, the application must include a certified Vietnamese translation accompanying the foreign-language document;

c) In cases where the documents and materials in the application for registration of a cooperative group, cooperative, or cooperative federation are prepared in both Vietnamese and a foreign language, the Vietnamese version shall be used to carry out the registration procedures for a cooperative group, cooperative, or cooperative federation.

Article 12. Delegation to carry out registration procedures for cooperative groups, cooperatives, and cooperative federations

1. The person authorized to register the establishment of a cooperative or cooperative federation shall be recorded in the resolution of the Founding Assembly of the cooperative or cooperative federation. Delegation to carry out the registration procedures for the establishment of a cooperative or cooperative federation shall be carried out in accordance with the provisions of civil law.

2. Except for the case provided for in Clause 1 of this Article, the individual signing the application for registration of a cooperative group, cooperative, or cooperative federation may delegate another organization or individual to carry out the registration procedures for a cooperative group, cooperative, or cooperative federation as follows:

a) In the case of delegating an individual to carry out the registration procedures for a cooperative group, cooperative, or cooperative federation, the application must include a power of attorney for the individual to carry out related registration procedures. This power of attorney does not necessarily need to be notarized or authenticated;

b) In the case of delegating an organization to carry out the registration procedures for a cooperative group, cooperative, or cooperative federation, the application must include a copy of the service provision contract with the service provider organization, an introduction letter, or a task assignment document from that organization to the individual directly responsible for carrying out related registration procedures.

3. In cases where the registration procedures for a cooperative group, cooperative, or cooperative federation are carried out through public postal services, when carrying out the procedures, the postal employee must submit a copy of the application submission form issued by the public postal service provider company, signed by the postal employee and the authorized signatory of the application.

4. In cases where the registration procedures for a cooperative group, cooperative, or cooperative federation are delegated to a postal service provider that is not a public postal service, the delegation shall be carried out in accordance with point b of Clause 2 of this Article.

Article 13. Recording Business Sectors and Trades of Cooperative Groups, Cooperatives, and Cooperative Federations

1. When registering establishment or notifying changes to business sectors and trades, or when requesting issuance of the Registration Certificate for Cooperative Groups, the Registration Certificate for Cooperatives pursuant to this Decree, the founders of cooperative groups, cooperatives, cooperative federations, or cooperative groups, cooperatives, cooperative federations select a fourth-level economic sector from the Vietnamese Economic Sector System to record business sectors and trades in the registration dossier. The district-level business registration authority guides, cross-checks, and records the business sectors and trades of cooperative groups, cooperatives, cooperative federations into the Cooperative Registration Database.

2. The specific content of the fourth-level economic sector prescribed in Clause 1 of this Article shall be implemented according to the Decision of

3. For investment and business activities in sectors and trades with conditions as stipulated 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 Sector 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 Sector System and not specified in other regulatory legal documents, the district-level business registration authority shall consider recording such business sectors and trades in the Cooperative Registration Database if they are not prohibited investment and business sectors, while simultaneously notifying the Ministry of Planning and Investment to supplement new business sectors and trades.

6. In cases where cooperative groups, cooperatives, cooperative federations have a need to record more detailed business sectors and trades than the fourth-level economic sector, they shall choose a fourth-level economic sector from the Vietnamese Economic Sector System, then record detailed business sectors and trades immediately below the fourth-level economic sector, ensuring that the detailed business sectors and trades of cooperative groups, cooperatives, cooperative federations are consistent with the selected fourth-level economic sector. In this case, the business sectors and trades of cooperative groups, cooperatives, cooperative federations are the detailed business sectors and trades recorded.

7. The recording of business sectors and trades prescribed in Clauses 3 and 4 of this Article shall be implemented according to the provisions of Clause 6 of this Article, wherein the detailed business sectors and trades are recorded according to the sectors and trades specified in specialized regulatory legal documents.

8. The recording of business sectors and trades of branches and business locations of cooperatives, cooperative federations shall be carried out according to the provisions of Clauses 1, 2, 3, 4, 5, 6, and 7 of this Article.

Article 14. Identification Number of Cooperative Groups, Cooperatives, Cooperative Federations, Identification Number of Affiliated Units, and Business Location Identification Number of Cooperatives, Cooperative Federations

1. Each cooperative group, cooperative, cooperative federation is assigned a unique identification number called the identification number of cooperative groups, cooperatives, cooperative federations. This number is also the tax identification number of cooperative groups, cooperatives, cooperative federations.

2. The identification number of cooperative groups, cooperatives, cooperative federations exists throughout the operational period of cooperative groups, cooperatives, cooperative federations and is not reassigned to other organizations or individuals. When a cooperative group ceases operations, or a cooperative, cooperative federation is dissolved, the identification number of cooperative groups, cooperatives, cooperative federations becomes invalid. In the case where a cooperative group ceases to exist due to conversion into a cooperative, the identification number of the cooperative group does not become invalid.

3. The identification number of cooperative groups, cooperatives, cooperative federations is created, sent, and received automatically by the Cooperative Registration Information System, the Tax Registration Application System, and is recorded on the Registration Certificate for Cooperative Groups, the Registration Certificate for Cooperatives. The process of creating the identification number of cooperative groups, cooperatives, cooperative federations is as follows:

a) When the registration dossier of cooperative groups, cooperatives, cooperative federations meets the conditions for issuance of the Registration Certificate for Cooperative Groups, the Registration Certificate for Cooperatives, the Cooperative Registration Information System transmits the registration information for establishing cooperative groups, cooperatives, cooperative federations to the Tax Registration Application System;

b) The Tax Registration Application System receives the registration information for establishing cooperative groups, cooperatives, cooperative federations transmitted from the Cooperative Registration Information System and automatically checks the compliance of the information according to the laws on tax registration. If the information complies with the laws on tax registration, the Tax Registration Application System automatically creates the identification number of cooperative groups, cooperatives, cooperative federations and implements the classification of tax management authorities managing cooperative groups, cooperatives, cooperative federations; at the same time, it transmits these pieces of information to the Cooperative Registration Information System. If the information does not comply with the laws on tax registration, the Tax Registration Application System automatically responds with non-compliance and transmits it to the Cooperative Registration Information System;

c) Based on the information provided by the Tax Registration Application System, the district-level business registration authority issues the Registration Certificate for Cooperative Groups, the Registration Certificate for Cooperatives and notifies the directly managing tax management authority to the founders of cooperative groups, cooperatives, cooperative federations; in cases where the dossier does not meet the conditions for issuance according to the tax laws, the district-level business registration authority issues a notification to cooperative groups, cooperatives, cooperative federations.

4. The identification number of affiliated units of cooperatives, cooperative federations is assigned to branches and representative offices of cooperatives, cooperative federations. This number is also the tax identification number of branches and representative offices. The process of creating the identification number of affiliated units is carried out similarly to the provisions of Clause 3 of this Article.

5. The business location identification number of cooperatives, cooperative federations is a series of five digits numbered from 00001 to 99999. This number is not the tax identification number of the business location.

6. The competent state management agency shall uniformly use the combined cooperative organization code, cooperative code, cooperative federation code, dependent unit code, and business location code of cooperatives and cooperative federations to implement state management tasks and exchange information about cooperative organizations, cooperatives, and cooperative federations.

Article 15. Name of Cooperatives and Cooperative Federations

1. A cooperative or cooperative federation may not register a unique name that is identical or likely to cause confusion with the registered name of another cooperative or cooperative federation in the National Cooperative Registration Database, except for cooperatives or cooperative federations that have been dissolved or declared bankrupt by a court decision.

2. The district business registration authority has the right to approve or reject the proposed name registration of a cooperative or cooperative federation according to the provisions of the law, and the decision of the district business registration authority is final. In case of disagreement with the decision of the district business registration authority, the cooperative or cooperative federation may initiate legal proceedings according to the administrative litigation law.

3. Encouragement and facilitation are provided for cooperatives and cooperative federations with identical or confusing names to negotiate among themselves to change their names.

4. The name of a cooperative or cooperative federation must be written or affixed at the main office, branch, representative office, and business location of the cooperative or cooperative federation; it must be printed or written on transaction documents, file materials, and publications issued by the cooperative or cooperative federation.

5. If there is a foreign language name, the foreign language name of the cooperative or cooperative federation must be printed or written in smaller font size than the Vietnamese name of the cooperative or cooperative federation.

Article 16. Name of Branches, Representative Offices, and Business Locations of Cooperatives and Cooperative Federations

1. The unique name in the name of branches, representative offices, and business locations of cooperatives and cooperative federations must be written using letters from the Vietnamese alphabet, the letters F, J, Z, W, numerals, and symbols.

2. In addition to the Vietnamese name, branches, representative offices, and business locations of cooperatives and cooperative federations may register a foreign language name and an abbreviation. The foreign language name is a translation of the Vietnamese name into one of the foreign languages using the Latin script. The abbreviation is derived from the Vietnamese name or the foreign language name.

3. The name of branches, representative offices, and business locations must be written or affixed at the branch office, representative office, and business location.

Article 17. Identical Names and Confusing Names of Cooperative Organizations, Cooperatives, and Cooperative Federations

1. A proposed unique name of a cooperative organization will be considered identical to the unique name of another registered cooperative organization when they are written identically, regardless of capitalization, except for cooperative organizations that have ceased operations. A proposed unique name of a cooperative or cooperative federation will be considered identical to the unique name of another registered cooperative or cooperative federation when it is written identically to the Vietnamese name of the registered cooperative or cooperative federation, regardless of capitalization.

2. A proposed unique name of a cooperative or cooperative federation will be considered likely to cause confusion with the unique name of another registered cooperative or cooperative federation if it falls under any of the following circumstances:

a) The proposed unique name of a cooperative or cooperative federation sounds like the unique name of another registered cooperative or cooperative federation;

b) The proposed unique name of a cooperative or cooperative federation differs from the unique name of another registered cooperative or cooperative federation only by a natural number, a serial number, or a letter from the Vietnamese alphabet, including the letters F, J, Z, W, which are written immediately after or separated by a space from the unique name of the cooperative or cooperative federation;

c) The proposed unique name of a cooperative or cooperative federation differs from the unique name of another registered cooperative or cooperative federation only by a symbol "&", "and", ".", ",", "+", "-", "_";

d) The proposed unique name of a cooperative or cooperative federation differs from the unique name of another registered cooperative or cooperative federation only by the word "new" written immediately after or separated by a space from or before the unique name of the registered cooperative or cooperative federation;

đ) The proposed unique name of a cooperative or cooperative federation differs from the unique name of another registered cooperative or cooperative federation only by the phrase "northern region", "southern region", "central region", "western region", "eastern region".

Article 18. Handling cases where the name of a cooperative group, cooperative, cooperative federation, branch office, representative office, or business location of a cooperative or cooperative federation infringes on industrial property rights

1. A cooperative group, cooperative, or cooperative federation shall not use a name that infringes on the industrial property rights of another's trade name, trademark, or geographical indication, except with the consent of the owner of such trade name, trademark, or geographical indication. Prior to registering the name, the person establishing the cooperative group, cooperative, or cooperative federation, or the cooperative group, cooperative, or cooperative federation itself, must refer to registered trademarks and geographical indications stored in the database of trademarks and geographical indications managed by the competent state agency for industrial property. If a cooperative group, cooperative, or cooperative federation uses a name that infringes on industrial property rights, it shall bear full responsibility under the law.

2. The handling of names of cooperative groups, cooperatives, or cooperative federations that infringe on industrial property rights shall be carried out in accordance with specialized laws. The basis for determining whether the name of a cooperative group, cooperative, or cooperative federation infringes on industrial property rights shall be implemented according to the laws on intellectual property.

3. The subject of industrial property rights has the right to submit a written request to the district business registration authority to require a cooperative group, cooperative, or cooperative federation with an infringing name to change its name. Accompanying the written request of the subject of industrial property rights must be copies of the following documents:

a) The conclusion document of the competent authority regarding the use of the name of the cooperative group, cooperative, or cooperative federation as an infringement of industrial property rights;

b) Certificate of trademark registration, Certificate of geographical indication registration; extract from the National Register of Trademarks and Geographical Indications protected by the competent state agency for industrial property; Certificate of international trademark registration protected in Vietnam issued by the competent state agency for industrial property; and the contract for using the object of industrial property rights if the requester is the user of such rights. Within three working days from the date of receipt of all documents specified in this Clause, the district business registration authority shall issue a notice requiring the cooperative group, cooperative, or cooperative federation with an infringing name to register for a name change. The notice must include the documents specified in this Clause.

4. In cases where the name of a cooperative group, cooperative, or cooperative federation infringes on industrial property rights, the cooperative group, cooperative, or cooperative federation with the infringing name must register for a name change. The cooperative group, cooperative, or cooperative federation with the infringing name must register for a name change within sixty days from the date the district business registration authority issues a notice requiring a name change or from the date the competent authority for handling violations issues such a notice. If a cooperative group, cooperative, or cooperative federation fails to register for a name change as required, the district business registration authority shall notify the competent authority for handling violations to handle the matter according to the regulations.

5. The handling of cases where the name of a branch office, representative office, or business location of a cooperative or cooperative federation infringes on industrial property rights shall be carried out in accordance with Clauses 1, 2, 3, and 4 of this Article.

Article 19. Receiving and processing registration files for cooperative groups, cooperatives, and cooperative federations on the Cooperative Registration Information System through direct submission at the district-level business registration authority and via postal service

1. The person submitting the registration file for a cooperative group, cooperative, or cooperative federation shall submit the file to the district-level business registration authority where the main office of the cooperative group, cooperative, or cooperative federation is located.

2. The registration file for a cooperative group, cooperative, or cooperative federation will be accepted into the Cooperative Registration Information System when it meets the following conditions:

a) It includes all required documents as stipulated in the Law on Cooperatives and this Decree;

b) The name of the cooperative group, cooperative, or cooperative federation has been filled in on the application form;

c) There is a contact phone number for the person submitting the file;

d) The business registration fee has been paid, except in cases where the payment of the business registration fee is exempted according to regulations.

3. After receiving the registration file, the district-level business registration authority shall issue a receipt confirming the acceptance of the file to the person submitting it.

4. The district-level business registration authority shall enter complete and accurate information from the registration file of the cooperative group, cooperative, or cooperative federation into the Cooperative Registration Information System, digitize, name the corresponding electronic document based on the type of paper document in the registration file, and attach it to the Cooperative Registration Information System.

5. Information registered for cooperative groups, cooperatives, and cooperative federations on the Cooperative Registration Information System will be transmitted to the Tax Registration Application System for coordination and exchange of information between the district-level business registration authority and the tax authority.

6. The period for cooperative groups, cooperatives, and cooperative federations to amend and supplement their registration files is 60 days from the date the district-level business registration authority issues a notice requesting amendments and supplements to the file. If, after this period, the cooperative group, cooperative, or cooperative federation does not submit the amended and supplemented file, the registration file will lose its validity. The district-level business registration authority will cancel the registration file according to the procedure on the Cooperative Registration Information System.

7. The representative of the cooperative group, the authorized person to register the establishment of a cooperative, cooperative federation, or cooperative group, cooperative, or cooperative federation may suspend the registration process if the registration file for the cooperative group, cooperative, or cooperative federation has not been approved on the Cooperative Registration Information System. In such cases, the person authorized to sign the request to suspend the registration process for the cooperative group, cooperative, or cooperative federation is the person who signed the registration request for the cooperative group, cooperative, or cooperative federation. The district-level business registration authority will consider the request, issue a notice suspending the registration process for the cooperative group, cooperative, or cooperative federation, and cancel the registration file according to the procedure on the Cooperative Registration Information System within three working days from the date of receipt of the request. If the suspension is refused, the district-level business registration authority will issue a written notice to the cooperative group, cooperative, or cooperative federation and specify the reasons for refusal.

Article 20. Issuing Registration for Cooperative Groups, Cooperatives, and Cooperative Federations through Backup Procedures

1. Issuing registration for cooperative groups, cooperatives, and cooperative federations through backup procedures refers to issuing without using the Cooperative Registration Information System. The issuance of registration for cooperative groups, cooperatives, and cooperative federations through backup procedures shall be applied in the following cases:

a) The Cooperative Registration Information System is under construction or upgrade;

b) The Cooperative Registration Information System or the Tax Registration Application System encounters technical issues;

c) Other force majeure cases.

2. Based on the estimated time to resolve technical issues or to construct and upgrade the Cooperative Registration Information System, the Ministry of Planning and Investment shall notify in advance the estimated time for the district-level business registration authority to implement the issuance of registration through backup procedures, except in cases of force majeure.

3. The coordination in handling the procedures for issuing registration for cooperative groups, cooperatives, and cooperative federations through backup procedures between the district-level business registration authority and the tax authority shall be carried out according to the paper-based file circulation process or other forms.

4. Within thirty days from the date of receiving the notification from the Ministry of Planning and Investment about the completion of the construction, upgrade, or resolution of technical issues of the Cooperative Registration Information System, the district-level business registration authority must update the data and information issued for cooperative groups, cooperatives, and cooperative federations through backup procedures into the Cooperative Registration Database.

Article 21. Notification of Requests to Amend and Supplement Registration Application Documents for Cooperative Groups, Cooperatives, and Cooperative Federations

1. In case the application documents are not valid, or the name of the cooperative group, cooperative, or cooperative federation requested for registration does not comply with regulations, or the information declared in the registration application documents is inconsistent, the district-level business registration authority must notify in writing the contents that need to be amended and supplemented to the person establishing the cooperative group, cooperative, or cooperative federation or the cooperative group, cooperative, or cooperative federation within three working days from the date of receiving the application documents. The district-level business registration authority records all requests to amend and supplement the registration application documents for each set of application documents submitted by the cooperative group, cooperative, or cooperative federation in one notification requesting amendment and supplementation of the application documents.

2. If beyond the above period, the district-level business registration authority does not issue registration or does not issue a notification requesting amendment and supplementation of the application documents, the person establishing the cooperative group, cooperative, or cooperative federation or the cooperative group, cooperative, or cooperative federation has the right to lodge complaints or denunciations in accordance with the law on complaints and denunciations.

Article 22. Payment Methods for Business Registration Fees for Cooperatives, Cooperative Federations, Branches, Representative Offices, and Business Locations

1. The applicant pays the business registration fee at the time of submitting the application documents. The business registration fee can be paid directly at the document reception section at the district level, transferred to the account of the district-level business registration authority, or paid online through the online payment function on the National Public Service Portal or by other methods prescribed by law. The business registration fee will not be refunded if the cooperative or cooperative federation is not registered.

2. The cost of using the online payment service is not included in the business registration fee.

3. The resolution of transaction errors arising during the use of the online payment service shall be carried out in accordance with the law on administrative procedures in the electronic environment.

4. The district-level business registration authority is responsible for coordinating with intermediary payment service providers or commercial banks to perform reconciliation of payment data through the online payment system of the National Public Service Portal or the intermediary payment service provider.

Article 23. Determining that the contents declared in the registration dossier for cooperative groups, cooperatives, and cooperative alliances are false

1. In cases where there is evidence to determine that the contents declared in the registration dossier for cooperative groups, cooperatives, and cooperative alliances are false, the relevant individuals or organizations shall send a document to the district-level business registration authority requesting the revocation of the Certificate of Registration for Cooperative Groups, the Certificate of Registration for Cooperatives, or the Certificate of Operation Registration for branches and representative offices when the contents declared in the registration dossier for establishing cooperative groups, cooperatives, and cooperative alliances, branches, and representative offices are false, or requesting the revocation of the Certificate of Registration for Cooperative Groups, the Certificate of Registration for Cooperatives, or the Certificate of Operation Registration for branches and representative offices issued based on the false contents declared in the change registration dossier. The person requesting the revocation shall be responsible for providing one of the documents specified in Clause 2 of this Article to the district-level business registration authority. Within three working days from the date of receipt of the request document as stipulated herein, the district-level business registration authority shall handle according to the provisions of Clause 3 of this Article, Clause 2 of Article 24, Clause 1 of Article 53, Clause 2 of Article 55, and Clause 2 of Article 64 of this Decree.

2. Documents determining that the contents declared in the registration dossier for cooperative groups, cooperatives, and cooperative alliances are false include:

a) A copy of the document issued by the competent state agency in response to a document issued by that agency which was found to be false;

b) A copy of the document issued by the public security agency regarding the determination that the contents declared in the registration dossier for cooperative groups, cooperatives, and cooperative alliances are false.

3. In cases where it is necessary to determine that the contents declared in the registration dossier for cooperative groups, cooperatives, and cooperative alliances are false, the district-level business registration authority shall send a document along with the registration dossier for cooperative groups, cooperatives, and cooperative alliances to the agencies specified in Clause 2 of this Article. These agencies shall respond in writing to the results of the determination requested by the district-level business registration authority within thirty days from the date of receipt of the request document.

Article 24. Handling cases of non-compliance with regulations on dossiers, procedures, formalities, or false declarations in the change registration dossier

1. In cases where the district-level business registration authority handles the registration of cooperative groups, cooperatives, and cooperative alliances not in accordance with the regulations on dossiers, procedures, and formalities under the Law on Cooperatives and this Decree, the district-level business registration authority shall notify the cooperative group, cooperative, cooperative alliance, and implement again in accordance with the regulations on dossiers, procedures, and formalities under the Law on Cooperatives and this Decree.

2. Handling cases of false declarations in the change registration dossier for cooperative groups, cooperatives, cooperative alliances, branches, and representative offices shall be carried out as follows: If the contents declared in the change registration dossier for cooperative groups, cooperatives, cooperative alliances, branches, and representative offices are false, the district-level business registration authority shall issue a notice of the violation by the cooperative group, cooperative, cooperative alliance, branch, and representative office and decide to revoke the Certificate of Registration for Cooperative Groups, the Certificate of Registration for Cooperatives, or the Certificate of Operation Registration for branches and representative offices issued based on the false contents declared in the change registration dossier within three working days from the date of receipt of the documents specified in Clause 2 of Article 23 of this Decree. The district-level business registration authority shall publish the notice of the violation by the cooperative group, cooperative, cooperative alliance, branch, and representative office on the National Portal for Business Registration. The district-level business registration authority shall notify the tax management agency and other competent state agencies about the violation by the cooperative group, cooperative, cooperative alliance, branch, and representative office for coordinated management and handling in accordance with the law, and at the same time issue the Certificate of Registration for Cooperative Groups, the Certificate of Registration for Cooperatives, or the Certificate of Operation Registration for branches and representative offices based on the nearest valid dossier before the false declaration change registration dossier. The cooperative group, cooperative, or cooperative alliance may resubmit the dossier to be considered for issuance of the Certificate of Registration for Cooperative Groups, the Certificate of Registration for Cooperatives, or the Certificate of Operation Registration for branches and representative offices. The cooperative group, cooperative, or cooperative alliance may combine the lawful changes of consecutive dossiers after the false declaration change registration dossier into one dossier to obtain a new change registration.

3. Handling of false or inaccurate declarations in the registration dossier for cooperative groups, cooperatives, cooperative alliances, branches, representative offices, and business locations shall be carried out as follows:

a) In the case where the content declared in the registration dossier for establishing a cooperative group, cooperative, cooperative federation, branch, representative office, business location is not truthful or accurate, the district-level business registration agency shall notify the tax management agency and competent state agencies to coordinate in management and handling according to the provisions of the law, while announcing that the Certificate of Registration for Cooperative Group, Certificate of Registration for Cooperative, Certificate of Registration for Branch and Representative Office Operation, Certificate of Registration for Business Location issued based on the registration dossier containing untrue or inaccurate declarations are invalid. The district-level business registration agency shall publish the announcement regarding the invalidity of the Certificate of Registration for Cooperative Group, Certificate of Registration for Cooperative, Certificate of Registration for Branch and Representative Office Operation, Certificate of Registration for Business Location on the National Portal for Enterprise Registration. The district-level business registration agency shall require the cooperative group, cooperative, cooperative federation to submit a new registration dossier instead of the untrue or inaccurate registration dossier for establishing a cooperative group, cooperative, cooperative federation, branch, representative office, business location within thirty days from the date of issuance of the announcement to be considered for issuance of the Certificate of Registration for Cooperative Group, Certificate of Registration for Cooperative, Certificate of Registration for Branch and Representative Office Operation, Certificate of Registration for Business Location. The cooperative group, cooperative, cooperative federation may combine lawful changes from consecutive change registration dossiers into one dossier to obtain a new change registration. If the cooperative group, cooperative, cooperative federation does not submit a new dossier, the district-level business registration agency shall request the cooperative group, cooperative, cooperative federation to report in accordance with Clause 6, Article 7 of this Decree.

b) In the case where the content declared in the registration dossier for changing the registered information of a cooperative group, cooperative, cooperative federation, branch, representative office, business location is not truthful or accurate, the district-level business registration agency shall notify the tax management agency and competent state agencies to coordinate in management and handling according to the provisions of the law, while announcing that the Certificate of Registration for Cooperative Group, Certificate of Registration for Cooperative, Certificate of Registration for Branch and Representative Office Operation, Certificate of Registration for Business Location issued based on the registration dossier containing untrue or inaccurate declarations are invalid and issue the Certificate of Registration for Cooperative Group, Certificate of Registration for Cooperative, Certificate of Registration for Branch and Representative Office Operation, Certificate of Registration for Business Location based on the nearest valid registration dossier preceding the untrue or inaccurate declaration dossier. The district-level business registration agency shall publish the announcement regarding the invalidity of the Certificate of Registration for Cooperative Group, Certificate of Registration for Cooperative, Certificate of Registration for Branch and Representative Office Operation, Certificate of Registration for Business Location on the National Portal for Enterprise Registration. The cooperative group, cooperative, cooperative federation may submit a new registration dossier to be considered for issuance of the Certificate of Registration for Cooperative Group, Certificate of Registration for Cooperative, Certificate of Registration for Branch and Representative Office Operation, Certificate of Registration for Business Location. The cooperative group, cooperative, cooperative federation may combine lawful changes from consecutive change registration dossiers following the untrue or inaccurate declaration dossier into one dossier to obtain a new change registration.

Article 25. Standardization and Conversion of Data for Cooperative Groups, Cooperatives, and Cooperative Federations

1. Standardization of data involves conducting reviews, checks, cross-referencing, and supplementing and correcting registration information for cooperative groups, cooperatives, and cooperative federations, as well as their legal status within the Cooperative Registration Database.

2. The district business registration authority is responsible for converting data, updating, and supplementing registration information for cooperative groups, cooperatives, and cooperative federations into the Cooperative Registration Database. Information converted, updated, and supplemented into the Cooperative Registration Database must match the information in the registration dossier of cooperative groups, cooperatives, and cooperative federations.

3. Based on the converted registration information of cooperative groups, cooperatives, and cooperative federations stored in the Cooperative Registration Database, the district business registration authority sends notifications regarding the review of registration information and legal status to cooperative groups, cooperatives, and cooperative federations, requesting them to verify the information. In cases where the registration information and legal status in the notification do not accurately correspond with the Certificate of Cooperative Registration, the registration dossier of cooperative groups, cooperatives, and cooperative federations, the cooperative groups, cooperatives, and cooperative federations must submit supplementary and updated information to the district business registration authority according to Clause 1, Article 46 of this Decree within ninety days from the date the district business registration authority issues the notification. Cooperative groups, cooperatives, and cooperative federations bear responsibility for the truthfulness and accuracy of the feedback provided to the district business registration authority.

4. The implementation of digitalizing dossiers, standardization, conversion of data, updating, and supplementing registration information for cooperative groups, cooperatives, and cooperative federations shall be carried out according to the plan of the district business registration authority.

Article 26. Correction, Updating, and Supplementing Registration Information for Cooperative Groups, Cooperatives, and Cooperative Federations

1. If cooperative groups, cooperatives, or cooperative federations discover that the contents on the Certificate of Cooperative Group Registration or the Certificate of Cooperative Registration do not accurately correspond with the registration dossier of cooperative groups, cooperatives, or cooperative federations, they must send a request for correction to the district business registration authority at the main office location. The district business registration authority will reissue the Certificate of Cooperative Group Registration or the Certificate of Cooperative Registration within three working days from the date of receipt of the request if the information in the request is accurate.

2. If the district business registration authority discovers that the contents on the Certificate of Cooperative Group Registration or the Certificate of Cooperative Registration do not accurately correspond with the registration dossier, it must notify the cooperative groups, cooperatives, or cooperative federations about the correction of the contents on the Certificate of Cooperative Group Registration or the Certificate of Cooperative Registration and issue the Certificate of Cooperative Group Registration or the Certificate of Cooperative Registration within three working days from the date of sending the notification.

3. If cooperative groups, cooperatives, or cooperative federations discover that the registration information in the Cooperative Registration Database is missing or inaccurate compared to the registration dossier of cooperative groups, the Certificate of Cooperative Registration, or the Tax Registration Certificate due to the data conversion process into the Cooperative Registration Database, they must send a request for supplementation and correction to the district business registration authority at the main office location. The request for supplementation and correction must be accompanied by a copy of the establishment/change notification of the cooperative group, the Certificate of Cooperative Registration, and the Tax Registration Certificate. Within three working days from the date of receiving the request for correction, the district business registration authority is responsible for supplementing and correcting the registration information of cooperative groups, cooperatives, and cooperative federations in the Cooperative Registration Database.

4. If the district business registration authority discovers that the registration information of cooperative groups, cooperatives, or cooperative federations in the Cooperative Registration Database is missing or inaccurate compared to the registration dossier of cooperative groups, the Certificate of Cooperative Registration, or the Tax Registration Certificate due to the data conversion process into the Cooperative Registration Database, within three working days from the date of discovery, the district business registration authority must supplement and correct the registration information of cooperative groups, cooperatives, and cooperative federations in the Cooperative Registration Database.

5. The correction, updating, and supplementation of information on certificates confirming changes to registration content for cooperative groups, cooperatives, and cooperative federations, Certificates of Branch Operation Registration, Representative Office Registration, Business Location Registration, and other registration information for cooperative groups, cooperatives, and cooperative federations stored in the Cooperative Registration Database shall be implemented according to Clauses 1, 2, 3, and 4 of this Article.

Article 27. Legal status of cooperatives and cooperative unions

The legal statuses of cooperatives and cooperative unions in the Cooperative Registration Database include:

1. "Temporarily suspended from business" is the legal status of cooperatives and cooperative unions during the period they are implementing temporary suspension of business as prescribed in this Decree.

2. "Revoked due to tax enforcement measures" is the legal status of cooperatives and cooperative unions that have been issued a decision by the district-level business registration authority to revoke their Cooperative Registration Certificate at the request of the tax management agency to enforce administrative decisions on tax management.

3. "In the process of dissolution, division, merger, or absorption" is the legal status of cooperatives and cooperative unions that have been notified by the district-level business registration authority of being in the process of dissolution; cooperatives and cooperative unions that have resolutions for division, merger contracts, and absorption contracts and are currently processing division, merger, or absorption procedures at the district-level business registration authority.

4. "In the process of bankruptcy proceedings" is the legal status of cooperatives and cooperative unions that have received a court decision to initiate bankruptcy proceedings as prescribed by the Bankruptcy Law.

5. "Dissolved, bankrupted, ceased to exist" is the legal status of cooperatives and cooperative unions that have been notified by the district-level business registration authority of dissolution; cooperatives and cooperative unions that have court decisions declaring bankruptcy as prescribed by the Bankruptcy Law; cooperatives and cooperative unions that have ceased to exist due to division, merger, or absorption as prescribed in the Law on Cooperatives.

6. "Not operating at the registered address" is the legal status of cooperatives and cooperative unions where, through inspection and verification work by the tax agency and related units, the cooperatives and cooperative unions are not found at the registered address. Information about cooperatives and cooperative unions that are no longer operating at the registered address is provided by the tax agency to the district-level business registration authority. The transfer of legal status and termination of this legal status is decided by the tax agency, except when the cooperatives and cooperative unions are in the legal status prescribed in Clauses 1, 2, 3, 4, and 5 of this Article. The tax agency has the responsibility to send information about the legal status "Not operating at the registered address" of cooperatives and cooperative unions to the district-level business registration authority. The district-level business registration authority records and updates the legal status provided by the tax agency into the Cooperative Registration Database.

7. "Operating" is the legal status of cooperatives and cooperative unions that have been issued a Cooperative Registration Certificate and are not in the legal statuses prescribed in Clauses 1, 2, 3, 4, 5, and 6 of this Article.

Article 28. Legal status of cooperative groups, legal status of branches, representative offices, and business locations of cooperatives and cooperative unions

The legal statuses of cooperative groups, legal statuses of branches, representative offices, and business locations of cooperatives and cooperative unions in the Cooperative Registration Database include:

1. "Temporarily suspended from business" is the legal status of cooperative groups, branches, representative offices, and business locations of cooperatives and cooperative unions during the period they are implementing temporary suspension of business as prescribed in this Decree.

2. "Revoked due to tax enforcement measures" is the legal status of cooperative groups, branches, and representative offices of cooperatives and cooperative unions that have been issued a decision by the district-level business registration authority to revoke their Cooperative Group Registration Certificate, Cooperative Registration Certificate, Branch Operation Registration Certificate, or Representative Office Registration Certificate at the request of the tax management agency to enforce administrative decisions on tax management.

3. "In the process of terminating operations" is the legal status of cooperative groups, branches, representative offices, and business locations of cooperatives and cooperative unions that have been notified by the district-level business registration authority of being in the process of terminating operations.

4. "Terminated operations" is the legal status of cooperative groups, branches, representative offices, and business locations that have been notified by the district-level business registration authority of the termination of operations of cooperative groups, branches, representative offices, and business locations.

5. "Not operating at the registered address" is the legal status of cooperative groups, branches, representative offices, and business locations of cooperatives and cooperative unions where, through inspection and verification work by the tax agency and related units, the cooperative groups, branches, representative offices, and business locations of cooperatives and cooperative unions are not found at the registered address. Information about cooperative groups, branches, representative offices, and business locations of cooperatives and cooperative unions that are no longer operating at the registered address is provided by the tax agency to the district-level business registration authority. The transfer of legal status and termination of this legal status is decided by the tax agency, except when the cooperative groups, branches, representative offices, and business locations of cooperatives and cooperative unions are in the legal statuses prescribed in Clauses 1, 2, 3, and 4 of this Article. The tax agency has the responsibility to send information about the legal status "Not operating at the registered address" of cooperative groups, branches, representative offices, and business locations of cooperatives and cooperative unions to the district-level business registration authority. The district-level business registration authority records and updates the legal status provided by the tax agency into the Cooperative Registration Database.

6. "Operating" is the legal status of a cooperative group, branch, representative office, business location that has been issued a Cooperative Registration Certificate, Branch Operation Certificate, Representative Office Registration Certificate, Business Location Registration Certificate but does not fall under the legal statuses defined in Clauses 1, 2, 3, 4, and 5 of this Article.

Article 29. Publicizing Cooperative Registration Information

Organizations and individuals may access free of charge cooperative registration information at the website www.dangkykinhdoanh.gov.vn, including: name of the cooperative group, cooperative, cooperative federation; cooperative group code, cooperative code, cooperative federation code; headquarters address of the cooperative group, main office address of the cooperative, cooperative federation; business industry and profession; representative's name of the cooperative group, legal representative's name of the cooperative, cooperative federation; legal status of the cooperative group, cooperative, cooperative federation.

Article 30. Electronic Registration of Cooperative Groups, Cooperatives, and Cooperative Federations

1. Electronic registration of cooperative groups, cooperatives, and cooperative federations involves the representative of the cooperative group, the person authorized to register the establishment of a cooperative, cooperative federation, or cooperative group, cooperative, cooperative federation performing registration procedures on the Cooperative Registration Information System.

2. Organizations and individuals must use digital signatures as prescribed by laws on electronic transactions for electronic registration of cooperative groups, cooperatives, and cooperative federations.

Article 31. Documents for Electronic Registration of Cooperative Groups, Cooperatives, and Cooperative Federations

1. The documents for electronic registration of cooperative groups, cooperatives, and cooperative federations include electronic versions of the documents stipulated by the Law on Cooperatives and this Decree. An electronically registered document has the same legal effect as a paper-based registration document.

2. An electronic document is a data message created or digitized from a paper document and accurately and completely reflects the content of the paper document. An electronic document can be formatted as ".doc", ".docx", or ".pdf".

3. The documents for electronic registration of cooperative groups, cooperatives, and cooperative federations must meet the following requirements:

a) They must contain all required documents with complete information as stipulated for paper-based registration documents and presented in electronic form. The name of the electronic document must correspond to the type of document in the paper-based registration document. Individuals signing the registration document may use a digital signature to sign directly on the electronic document or sign directly on the paper document and scan it according to the formats specified in Clause 2 of this Article;

b) The registration information entered into the Cooperative Registration Information System must be fully and accurately entered based on the information in the paper-based registration document, including contact phone number and email address of the applicant;

c) The electronic registration documents of cooperative groups, cooperatives, and cooperative federations must be verified by the digital signature of the authorized person signing the registration request or the person authorized by the authorized person to perform the registration procedure. In cases of authorization to perform the registration procedure, the electronic registration documents must be accompanied by the documents and materials specified in Article 12 of this Decree and presented in the electronic format specified in point a of this clause.

4. The time limit for cooperative groups, cooperatives, and cooperative federations to amend and supplement their electronic registration documents is 60 days from the date the business registration authority at the district level issues a notice requesting amendments and supplements to the documents. If no amended or supplemented documents are received within this period, the business registration authority at the district level will cancel the registration documents through the Cooperative Registration Information System process.

Article 32. Procedures and formalities for registering cooperative groups, registering cooperatives, and registering cooperative unions through electronic environment using digital signatures

1. The person submitting the application uses an electronic identification account to access the Cooperative Registration Information System.

2. The person submitting the application declares information, downloads electronic documents, signs to authenticate the registration application on the electronic environment, and pays the fee according to the process on the Cooperative Registration Information System.

3. After completing the submission of the registration application, the person submitting the application will receive a receipt of the registration application in their account on the Cooperative Registration Information System.

4. Information on registering cooperative groups, cooperatives, and cooperative unions on the Cooperative Registration Information System is transmitted to the Tax Registration Application System to coordinate and exchange information between the district-level business registration authority and the tax authority.

5. In cases where the application meets the conditions for issuing a registration certificate for cooperative groups, cooperatives, or cooperative unions, the district-level business registration authority issues the registration certificate in paper or electronic form. In cases where the application is not valid or the name of the cooperative group, cooperative, or cooperative union requested for registration does not comply with regulations, or the declared information in the registration application is inconsistent, the district-level business registration authority sends an electronic notification to the cooperative group, cooperative, or cooperative union requesting modifications or supplements to the application. The person submitting the application uses their access account to log into the Cooperative Registration Information System to receive feedback on the processing result of the application.

6. Cooperative groups, cooperatives, and cooperative unions that implement registration procedures through the electronic environment may suspend the implementation of the registration procedures for cooperative groups, cooperatives, or cooperative unions as stipulated in Clause 7, Article 19 of this Decree.

Article 33. Cases where the district-level business registration authority refuses to issue a registration certificate for cooperative groups, cooperatives, or cooperative unions

1. The district-level business registration authority refuses to issue a registration certificate for cooperative groups, cooperatives, or cooperative unions if they fall under any of the following circumstances:

a) The cooperative group, cooperative, or cooperative union has been notified by the district-level business registration authority about violations of the cooperative group, cooperative, or cooperative union in cases where the Certificate of Registration for the cooperative group or cooperative should be revoked, or has been issued a decision to revoke the Certificate of Registration for the cooperative group or cooperative;

b) The cooperative or cooperative union is currently undergoing dissolution according to the dissolution resolution of the member assembly; the cooperative group is currently ceasing operations;

c) The cooperative group, cooperative, or cooperative union is in the legal status of "Not operating at the registered address."

2. The district-level business registration authority continues to process the registration procedures for cooperative groups, cooperatives, or cooperative unions in cases specified in Clause 1 of this Article when:

a) The cooperative group, cooperative, or cooperative union has taken measures to correct the violations according to the requirements in the notification about the violations of the cooperative group, cooperative, or cooperative union in cases where the Certificate of Registration for the cooperative group or cooperative should be revoked, and has been accepted by the district-level business registration authority, or has had its Certificate of Registration for the cooperative group or cooperative restored after being issued a decision to revoke the Certificate of Registration for the cooperative group or cooperative;

b) The cooperative group, cooperative, or cooperative union must register changes to the registration content of the cooperative group, cooperative, or cooperative union to serve the cessation of operations of the cooperative group, dissolution of the cooperative or cooperative union, as prescribed. In this case, the change registration application must include an explanatory document from the cooperative group, cooperative, or cooperative union regarding the reasons for the change and must be accepted by the district-level business registration authority;

c) The cooperative group, cooperative, or cooperative union is no longer in the legal status of "Not operating at the registered address."

3. In cases where the Court; Enforcement Agency; Investigative Authority, Deputy Heads of Investigative Authority, Investigators as stipulated in the Criminal Procedure Code request in writing that the cooperative group, cooperative, or cooperative union not be allowed to implement one or more registration procedures for cooperative groups, cooperatives, or cooperative unions, the district-level business registration authority will refuse to issue a registration certificate for cooperative groups, cooperatives, or cooperative unions until the organizations or individuals mentioned above provide written approval to continue implementing the registration procedures.

Chapter II

APPLICATIONS, PROCEDURES AND FORMALITIES FOR REGISTRATION OF COOPERATIVES, COOPERATIVE UNIONS, REGISTRATION OF BRANCH OPERATIONS, REPRESENTATIVE OFFICES, AND BUSINESS LOCATION ANNOUNCEMENTS OF COOPERATIVES AND COOPERATIVE UNIONS

Article 34. Documents, Procedures, and Formalities for Registering the Establishment of Cooperatives and Cooperative Federations

The documents, procedures, and formalities for registering the establishment of cooperatives and cooperative federations shall be carried out in accordance with the provisions of Articles 41 and 42 of the Law on Cooperatives.

Article 35. Issuance of the Certificate of Registration for Cooperatives

1. Cooperatives and cooperative federations shall be issued the Certificate of Registration for Cooperatives when they meet all conditions stipulated in Clause 1 of Article 44 of the Law on Cooperatives.

2. Cooperatives and cooperative federations have the right to engage in business operations from the date they are issued the Certificate of Registration for Cooperatives, except for cases involving industries or trades that require conditional investment and business operations. In cases where cooperatives or cooperative federations register their commencement of business operations after the issuance of the Certificate of Registration for Cooperatives, they shall have the right to engage in business operations from the date of registration.

Article 36. Documents, Procedures, and Formalities for Registering Branch Operations, Representative Offices, and Notifying Business Locations

1. Within ten days from the date of the decision to establish branches or representative offices, cooperatives and cooperative federations must submit the documents for registering branch operations and representative offices to the registration authority at the district level where the branches or representative offices are located. The documents include the following papers:

a) Notice of establishment of branches or representative offices;

b) A copy or original minutes of the meeting of the Management Board (for organizations with full management structure) or the General Assembly (for organizations with simplified management structure) regarding the establishment of branches or representative offices;

c) A copy or original decision of the Management Board (for organizations with full management structure) or resolution of the General Assembly (for organizations with simplified management structure) regarding the establishment of branches or representative offices.

2. Cooperatives and cooperative federations may establish business locations at addresses other than the main office location or branch locations. The documents for notifying business locations include the notice of establishing business locations.

3. After receiving the documents for registering branch operations and representative offices and notifying business locations, the district-level registration authority will issue a receipt, check the validity of the documents. If the documents are valid, the district-level registration authority will issue the Certificate of Registration for Branch Operations and Representative Offices, and the Certificate of Registration for Business Locations. If the documents are not valid or if the name of the branch, representative office, or business location requested for registration does not comply with regulations, or if the information declared in the registration documents is inconsistent, the district-level registration authority will notify the person submitting the documents in writing within three working days from the date of receipt of the documents. The notification must clearly state the reasons and requirements for amending and supplementing the documents.

4. Documents, Procedures, and Formalities for Notifying the Establishment of Branches and Representative Offices Abroad The documents for notifying the establishment of branches and representative offices abroad by cooperatives and cooperative federations include the following papers:

a) Notice of establishment of branches and representative offices abroad;

b) A copy of the Certificate of Registration for Branch Operations and Representative Offices or equivalent legal documents. The district-level registration authority will update information about branches and representative offices of cooperatives and cooperative federations in the Cooperative Registration Database within three working days from the date of receipt of the notification documents.

Chapter III

DOCUMENTS, PROCEDURES, AND FORMALITIES FOR REGISTERING CHANGES, NOTIFICATION OF CHANGES IN REGISTRATION CONTENT OF COOPERATIVES AND COOPERATIVE FEDERATIONS, AND REGISTERING CHANGES IN REGISTRATION CONTENT OF BRANCH OPERATIONS, REPRESENTATIVE OFFICES, AND BUSINESS LOCATIONS

Article 37. Registration of Changes to the Main Office Address of a Cooperative or a Cooperative Federation

1. Prior to registering changes to the main office address that lead to a change in the tax authority managing the cooperative or cooperative federation, the cooperative or cooperative federation must complete procedures with the tax authority related to the relocation of the main office address in accordance with the laws on taxation.

2. In the case of relocating the main office address, the cooperative or cooperative federation shall submit the registration change dossier to the business registration authority at the district level where the new main office is located. The dossier includes the following documents:

a) A request for registration of changes to the cooperative or cooperative federation registration content;

b) A copy or original of the minutes of the Members' Congress meeting regarding the relocation of the main office address of the cooperative or cooperative federation;

c) A copy or original of the resolution of the Members' Congress regarding the relocation of the main office address of the cooperative or cooperative federation.

3. The procedure for registering changes to the main office address of a cooperative or cooperative federation shall be carried out in accordance with the provisions of Article 47 of the Law on Cooperatives.

4. Changing the main office address does not alter the rights and obligations of the cooperative or cooperative federation.

Article 38. Registration of Changes to the Name of a Cooperative or a Cooperative Federation

1. The dossier includes the following documents:

a) A request for registration of changes to the cooperative or cooperative federation registration content;

b) A copy or original of the minutes of the Members' Congress meeting regarding the change of name of the cooperative or cooperative federation;

c) A copy or original of the resolution of the Members' Congress regarding the change of name of the cooperative or cooperative federation.

2. The procedure for registering changes to the name of a cooperative or cooperative federation shall be carried out in accordance with the provisions of Article 47 of the Law on Cooperatives.

3. Changing the name does not alter the rights and obligations of the cooperative or cooperative federation.

Article 39. Registration of Changes to the Legal Representative of a Cooperative or a Cooperative Federation

1. The dossier includes the following documents:

a) A request for registration of changes to the cooperative or cooperative federation registration content signed by the Chairman of the Board of Directors (for a full management organization) or the Director (for a simplified management organization); in the case where the Chairman of the Board of Directors (for a full management organization) or the Director (for a simplified management organization) is also the legal representative, the person signing the notification is the newly elected Chairman of the Board of Directors (for a full management organization) or the Director (for a simplified management organization);

b) A copy or original of the minutes of the Members' Congress meeting regarding the change of legal representative;

c) A copy or original of the resolution of the Members' Congress regarding the change of legal representative;

d) A list and personal identification number of the legal representative who is a Vietnamese citizen; A list and copy of the foreign passport or other documents substituting for a foreign passport of the legal representative who is a foreign national.

2. In the case of only changing personal information of the legal representative recorded on the Certificate of Registration of the cooperative, the cooperative or cooperative federation shall submit the registration change dossier to the business registration authority at the district level where the cooperative or cooperative federation's main office is located. The dossier includes a request for registration of changes to the cooperative or cooperative federation registration content.

3. In the case where the cooperative or cooperative federation registers changes to the legal representative simultaneously with other content changes, the person signing the dossier is the Chairman of the Board of Directors (for a full management organization) or the Director (for a simplified management organization).

4. The procedure for registering changes to the legal representative shall be carried out in accordance with the provisions of Article 47 of the Law on Cooperatives.

Article 40. Registration of Change in Registered Capital

1. In cases where cooperatives or cooperative federations change their registered capital as prescribed in Clause 1 of Article 47 of the Law on Cooperatives, the registration dossier for changing the registered capital shall include the following documents:

a) A request for registration of changes to the cooperative or cooperative federation registration content;

b) A copy or original minutes of the Members' General Meeting regarding the change in registered capital;

c) A copy or original resolution of the Members' General Meeting regarding the change in registered capital;

d) A copy of the document issued by the investment registration authority approving the contribution of capital, purchase of shares, or purchase of equity stakes from foreign investors or economic organizations with foreign investment capital, in cases where procedures for registering contributions of capital, purchase of shares, or purchase of equity stakes must be carried out in accordance with the Investment Law.

2. The procedure for registering changes in registered capital shall be implemented in accordance with Article 47 of the Law on Cooperatives.

Article 41. Notification of Changes in Business Fields

1. The dossier includes the following documents:

a) Notification of changes in the cooperative or cooperative federation registration content;

b) A copy or original minutes of the Members' General Meeting regarding the change in business fields;

c) A copy or original resolution of the Members' General Meeting regarding the change in business fields.

2. The procedure for notifying changes in business fields shall be implemented in accordance with Article 48 of the Law on Cooperatives. If the cooperative or cooperative federation requests it, the district-level business registration agency shall issue a confirmation certificate regarding the change in the cooperative or cooperative federation registration content.

Article 42. Notification of Changes in Tax Registration Information

1. In cases where cooperatives or cooperative federations change tax registration information without altering the business registration content, except for changes in tax calculation methods, the cooperative or cooperative federation shall notify the change in the cooperative or cooperative federation registration content to the district-level business registration agency at the main office location.

2. The procedure for notifying changes in tax registration information shall be implemented in accordance with Article 48 of the Law on Cooperatives. If the cooperative or cooperative federation requests it, the district-level business registration agency shall issue a confirmation certificate regarding the change in the cooperative or cooperative federation registration content.

Article 43. Notification of Changes in Information about Formal Members and Associated Contributors who are Foreign Investors or Economic Organizations with Foreign Investment Capital

1. The dossier includes the following documents:

a) Notification of changes in the cooperative or cooperative federation registration content;

b) List of formal members and associated contributors who are economic organizations with foreign investment capital or individuals who are foreign investors after the change;

c) A copy of the document issued by the investment registration authority approving the contribution of capital, purchase of shares, or purchase of equity stakes from foreign investors or economic organizations with foreign investment capital, in cases where procedures for registering contributions of capital, purchase of shares, or purchase of equity stakes must be carried out in accordance with the Investment Law.

2. The procedure for notifying changes in information about formal members and associated contributors who are economic organizations with foreign investment capital or individuals who are foreign investors shall be implemented in accordance with Article 48 of the Law on Cooperatives. If the cooperative or cooperative federation requests it, the district-level business registration agency shall issue a confirmation certificate regarding the change in the cooperative or cooperative federation registration content.

Article 44. Notification on the establishment of enterprises by cooperatives and cooperative alliances

The notification dossier for the establishment of enterprises by cooperatives and cooperative alliances includes the notification on the establishment of the enterprise. Upon receipt of the notification dossier, the district business registration agency shall check the validity of the dossier and update the information into the Cooperative Registration Database within three working days from the date of receiving the dossier.

Article 45. Registration of changes to the registration content of branch offices, representative offices, and business locations

1. When changing contents in the registration dossier for branch offices, representative offices, and business locations, the cooperative or cooperative alliance shall register the change in the registration content of branch offices, representative offices, and business locations with the district business registration agency where the branch office, representative office, or business location is located.

2. Prior to registering a change in the address of a branch office or representative office that leads to a change in the directly managing tax authority, the cooperative or cooperative alliance must complete the relevant tax procedures related to the relocation according to the laws on taxes.

3. In cases where the cooperative or cooperative alliance changes the location of a branch office, representative office, or business location to another district, town, city under provincial administration, or city under central administration from the previously registered location, the cooperative or cooperative alliance shall submit the registration change dossier to the district business registration agency where the branch office, representative office, or business location is planned to be relocated.

4. The registration change dossier includes a request for registration of changes to the registration content of branch offices, representative offices, and business locations.

5. Upon receipt of the dossier, the district business registration agency shall issue a receipt to the person submitting the dossier. Within three working days from the date of receiving the dossier, the district business registration agency shall examine the validity of the dossier and issue a Certificate of Branch Office Operation, Certificate of Representative Office Operation, or Certificate of Business Location Registration, or confirm the change in the registration content of branch offices, representative offices, and business locations if requested by the cooperative or cooperative alliance; in cases where the dossier is not valid, the name of the branch office, representative office, or business location does not comply with regulations, or the information declared in the registration dossier is inconsistent, the district business registration agency shall notify in writing the required modifications and supplements to the cooperative or cooperative alliance.

Article 46. Supplemental and updated information notification in the cooperative and cooperative alliance registration dossier

1. In cases where cooperatives or cooperative alliances supplement or update information in the registration dossier without falling under the circumstances of registering or notifying changes to the cooperative or cooperative alliance registration content as stipulated in Articles 37, 38, 39, 40, 41, 42, 43, and 45 of this Decree, the cooperative or cooperative alliance shall send a notification of supplemental and updated information to the district business registration agency where the main office is located. The district business registration agency shall accept the notification and update the information into the Cooperative Registration Database. If the cooperative or cooperative alliance supplements or updates information on the Certificate of Cooperative Registration, Certificate of Branch Office Operation, Certificate of Representative Office Operation, or Certificate of Business Location Registration, the district business registration agency shall issue the certificate within three working days from the date of receiving the valid dossier.

2. In cases where administrative boundary changes lead to changes in the main office address, branch office address, representative office address, or business location address of the cooperative or cooperative alliance, the cooperative or cooperative alliance is not required to complete the procedure for registering a change in address with the district business registration agency. The cooperative or cooperative alliance shall send a notification of supplemental and updated information to the district business registration agency to request issuance of the updated Certificate of Cooperative Registration, Certificate of Branch Office Operation, Certificate of Representative Office Operation, or Certificate of Business Location Registration when needed or when registering changes to the cooperative or cooperative alliance registration content.

Chapter IV

Dossier, Procedure, and Formalities for Temporary Suspension of Business Operations, Dissolution Registration, Reissue, and Revocation of Cooperative Registration Certificates

Article 47. Notification of Suspension of Business Operations and Resumption of Business for Cooperatives, Cooperative Federations, Branches, Representative Offices, and Business Locations

1. In cases where cooperatives, cooperative federations, branches, representative offices, or business locations suspend business operations or resume business operations, the cooperatives or cooperative federations shall submit notification documents to the district-level business registration agency at least three working days before the date of suspension or resumption of business operations. If there is a need to continue suspending business operations after the notified period has expired, the cooperatives or cooperative federations shall submit notification documents to the district-level business registration agency at least three working days before the date of continued suspension of business operations. The duration of each suspension notice shall not exceed twelve months.

2. The notification documents for suspension of business operations of cooperatives, cooperative federations, branches, representative offices, and business locations shall include the following documents:

a) Notification of Suspension of Business Operations;

b) A copy or original of the minutes of the Members' General Meeting regarding the suspension of business operations for cooperatives or cooperative federations that are notifying of suspension of business operations;

c) A copy or original of the resolution of the Members' General Meeting regarding the suspension of business operations for cooperatives or cooperative federations that are notifying of suspension of business operations.

3. The notification documents for resumption of business operations of cooperatives, cooperative federations, branches, representative offices, and business locations shall include the notification of resumption of business operations.

4. After receiving the notification documents, the district-level business registration agency shall issue a receipt, check the validity of the documents, and issue a confirmation certificate regarding the suspension of business operations of cooperatives, cooperative federations, branches, representative offices, and business locations, and a confirmation certificate regarding the resumption of business operations of cooperatives, cooperative federations, branches, representative offices, and business locations within three working days from the date of receipt of valid documents.

5. In cases where cooperatives or cooperative federations notify of suspension of business operations, the district-level business registration agency shall update the legal status of the cooperatives or cooperative federations and the legal status of their branches, representative offices, and business locations from "Operating" to "Suspended Business Operations."

6. Cooperatives or cooperative federations may simultaneously notify of resumption of business operations for themselves and their branches, representative offices, and business locations. The district-level business registration agency shall update the legal status of the cooperatives or cooperative federations and their branches, representative offices, and business locations in the Cooperative Registration Database.

Article 48. Suspension of Business Operations, Termination of Activities, and Ceasing of Business Operations at the Request of State Administrative Authorities

1. Within three working days from the date the district-level business registration agency receives a document from a state administrative authority regarding the failure of cooperatives or cooperative federations to meet the conditions for engaging in conditional business sectors or conditional market access for foreign investors, the district-level business registration agency shall issue a notification requiring the cooperatives or cooperative federations to suspend or cease business operations in conditional business sectors or conditional market access for foreign investors.

2. Within three working days from the date the district-level business registration agency receives a document from a state administrative authority requesting the suspension of business operations, termination of activities, or cessation of business operations in one or more business sectors of cooperatives or cooperative federations based on a court decision, the district-level business registration agency shall update the information in the Cooperative Registration Database and publish it on the National Portal for Enterprise Registration.

Article 49. Reissuing the Certificate of Registration for Cooperatives, the Certificate of Branch Operation Registration, Representative Office Registration, and Business Location Registration

In cases where cooperatives or cooperative unions require reissuance of the Certificate of Registration for Cooperatives, the Certificate of Branch Operation Registration, Representative Office Registration, and Business Location Registration due to loss, fire damage, tearing, deterioration, or other forms of destruction, the cooperatives or cooperative unions shall submit a request for reissuance to the registration authority at the district level where the main office of the cooperative or cooperative union is located or where branches, representative offices, or business locations are situated. The registration authority at the district level shall consider and reissue within three working days from the date of receipt of the request.

Article 50. Voluntary Dissolution Registration of Cooperatives and Cooperative Unions

1. Within three working days from the date of receipt of the resolution on dissolution of the cooperative or cooperative union sent by the legal representative in accordance with point a, Clause 3, Article 98 of the Law on Cooperatives, the registration authority at the district level shall perform the following actions:

a) Publish the resolution on dissolution and simultaneously announce the status of the cooperative or cooperative union that is undergoing dissolution procedures, the status of branches, representative offices, and business locations that are undergoing cessation of operations on the National Portal for Enterprise Registration;

b) Change the legal status of the cooperative or cooperative union to being in the process of dissolution, and change the legal status of branches, representative offices, and business locations to being in the process of ceasing operations in the Cooperative Registration Database;

c) Send information about the dissolution of the cooperative or cooperative union, and information about the cessation of operations of branches, representative offices, and business locations to the tax authority.

2. Within five working days from the date of settlement of all debts and completion of tax obligations, the cooperative or cooperative union shall submit the dissolution registration application to the registration authority at the district level where the main office of the cooperative or cooperative union is located. The dissolution registration application includes the following documents:

a) Notification of the dissolution of the cooperative or cooperative union;

b) Report on the handling of assets of the dissolving cooperative or cooperative union;

c) Decision on the recovery of the non-divisible common fund and non-divisible common property of the People's Committee at the district level where the main office of the cooperative or cooperative union is located, in cases where the cooperative or cooperative union has a non-divisible common fund and non-divisible common property fully supported by the State;

d) Report on the results of the transfer and liquidation of non-divisible common property by the liquidation council in cases where the cooperative or cooperative union has a non-divisible common fund and non-divisible common property partially supported by the State.

3. Prior to submitting the dissolution registration application, the cooperative or cooperative union must complete the procedures for ceasing operations of branches, representative offices, and business locations at the registration authority at the district level where these entities are located.

4. After receiving the dissolution registration application, the registration authority at the district level shall send information about the cooperative or cooperative union's dissolution registration to the tax authority. Within two working days from the date of receipt of the information from the registration authority at the district level, the tax authority shall send its opinion on the completion of tax obligations of the cooperative or cooperative union to the registration authority at the district level. Within five working days from the date of receipt of the dissolution registration application, the registration authority at the district level shall change the legal status of the cooperative or cooperative union in the Cooperative Registration Database to dissolved if it does not receive any objections in writing from the tax management agency or organizations, individuals, and other related parties, and simultaneously issue a notification of the dissolution of the cooperative or cooperative union.

5. Six months after the registration authority at the district level receives the resolution on dissolution of the cooperative or cooperative union and does not receive the dissolution registration application of the cooperative or cooperative union, the branch cessation registration application, representative office, business location, and written objection from the tax management agency or organizations, individuals, and other related parties, the registration authority at the district level shall change the legal status of the cooperative or cooperative union, branches, representative offices, and business locations in the Cooperative Registration Database to dissolved and ceased operations, and issue a notification of the dissolution of the cooperative or cooperative union and the cessation of operations of branches, representative offices, and business locations within three working days from the end of the aforementioned period.

6. Within six months from the date of receipt of the resolution on dissolution and the registration authority at the district level has not changed the legal status of the cooperative or cooperative union to dissolved, if the dissolution is not continued, the cooperative or cooperative union shall submit a notification of the cancellation of the resolution on dissolution signed by the legal representative to the registration authority at the district level where the main office is located. Accompanying the notification must be a resolution of the Member Assembly regarding the cancellation of the resolution on dissolution. Within three working days from the date of receipt of the notification, the registration authority at the district level must publish the notification and resolution on the cancellation of the resolution on dissolution on the National Portal for Enterprise Registration, and simultaneously restore the legal status of the cooperative or cooperative union, branches, representative offices, and business locations in the Cooperative Registration Database and send information to the tax authority.

7. For cooperatives or cooperative unions using seals issued by the public security agency, the cooperatives or cooperative unions are responsible for returning the seal and the certificate of seal registration to the public security agency in accordance with regulations.

Article 51. Registration for Compulsory Dissolution of Cooperatives and Cooperative Federations

1. Within three working days from the date of issuance of the decision to revoke the Certificate of Cooperative Registration or receipt of the court's dissolution decision that has taken legal effect, the district business registration agency shall perform the following actions:

a) Publish the decision to revoke the Certificate of Cooperative Registration or the court's dissolution decision that has taken legal effect on the National Enterprise Registration Information Portal; announce the status of cooperatives and cooperative federations undergoing dissolution procedures, the status of branches, representative offices, and business locations undergoing cessation of operations on the National Enterprise Registration Information Portal, except in cases where cooperatives and cooperative federations have their Certificate of Cooperative Registration revoked at the request of the tax management agency;

b) Change the legal status of cooperatives and cooperative federations to the status of being in the process of dissolution; change the legal status of branches, representative offices, and business locations to the status of being in the process of ceasing operations in the Cooperative Registration Database;

c) Send information about the dissolution of cooperatives and cooperative federations, and the cessation of operations of branches, representative offices, and business locations to the tax authority.

2. Within five working days from the date of full payment of all debts and completion of tax obligations, the legal representative of the cooperative or cooperative federation shall submit the dissolution registration dossier to the district business registration agency where the main office is located. The dossier, procedure, and formalities for dissolution registration shall be carried out in accordance with the provisions of Clauses 2, 3, and 4 of Article 50 of this Decree.

3. After six months from the date the district business registration agency announces the status of cooperatives and cooperative federations undergoing dissolution procedures on the National Enterprise Registration Information Portal, if no dissolution registration dossier of cooperatives and cooperative federations, cessation of operations registration dossier of branches, representative offices, and business locations, and written objections from the tax management agency or organizations, individuals, and other related parties are received, the district business registration agency shall change the legal status of cooperatives and cooperative federations, branches, representative offices, and business locations in the Cooperative Registration Database to the status of having been dissolved and ceased operations, and issue a notice of dissolution of cooperatives and cooperative federations and cessation of operations of branches, representative offices, and business locations within three working days from the end of the aforementioned period.

Article 52. Termination of Existence of Cooperatives and Cooperative Federations Subject to Division, Merger, or Absorption

1. After the new cooperative or cooperative federation formed based on division, merger, or absorption receives its cooperative registration, the district business registration agency shall change the legal status of the divided, merged, or absorbed cooperatives and cooperative federations to the status of "In Process of Dissolution, Division, Merger, or Absorption" and change the legal status of branches, representative offices, and business locations to the status of being in the process of ceasing operations. The district business registration agency shall send information to the tax authority. The tax authority is responsible for sending information to the district business registration agency regarding the completion of final settlement and transfer of tax obligations by cooperatives, cooperative federations, branches, representative offices, and business locations.

2. Within three working days from the date of receipt of the tax authority's information regarding the completion of final settlement and transfer of tax obligations by divided, merged, or absorbed cooperatives and cooperative federations and their branches, representative offices, and business locations, the district business registration agency shall carry out the termination of existence of cooperatives and cooperative federations and cessation of operations of branches, representative offices, and business locations in the Cooperative Registration Database.

3. Prior to the termination of existence of divided, merged, or absorbed cooperatives and cooperative federations, all branches, representative offices, and business locations of these cooperatives and cooperative federations must cease operations.

Article 53. Procedures and formalities for revoking the Certificate of Registration for a Cooperative

1. In cases where the information declared in the registration dossier for establishing a cooperative or a cooperative federation is false, the district business registration agency shall issue a notice of violation according to Model No. 01 attached to this Decree and revoke the Certificate of Registration for a Cooperative according to Model No. 02 attached to this Decree within three working days from the date of receipt of the documents specified in Clause 2, Article 23 of this Decree.

2. In cases where a cooperative or a cooperative federation commits violations falling under any of the circumstances stipulated in Points b, c, d, đ, and e of Clause 1, Article 103 of the Law on Cooperatives, the district business registration agency shall issue a written notice of violation according to Model No. 01 attached to this Decree and request the legal representative to attend the district business registration agency to explain the matter. Upon the expiration of the explanation period stated in the notice, if the person requested does not attend or if the explanation is not accepted, the district business registration agency shall issue a decision to revoke the Certificate of Registration for a Cooperative according to Model No. 02 attached to this Decree within three working days from the date of the end of the explanation period. The district business registration agency shall be responsible for coordinating with relevant state management agencies in examining the explanations regarding the violations committed by the cooperative or cooperative federation.

3. In cases where the district business registration agency receives a decision of the Court to revoke the Certificate of Registration for a Cooperative, within three working days from the date of receipt of the Court's decision, the district business registration agency shall issue a decision to revoke the Certificate of Registration for a Cooperative according to Model No. 02 attached to this Decree.

4. In cases where the district business registration agency receives a document requesting the revocation of the Certificate of Registration for a Cooperative from a competent state agency according to the relevant laws, within three working days from the date of receipt of the revocation request document, the district business registration agency shall issue a written notice of violation according to Model No. 01 attached to this Decree and issue a decision to revoke the Certificate of Registration for a Cooperative according to Model No. 02 attached to this Decree.

5. After the district business registration agency issues a decision to revoke the Certificate of Registration for a Cooperative, the cooperative or cooperative federation must carry out the dissolution procedures as prescribed in Article 51 of this Decree and cease operations of its branches, representative offices, and business locations as prescribed in Article 54 of this Decree. A cooperative or cooperative federation whose Certificate of Registration for a Cooperative is revoked at the request of the tax administration agency is exempted from carrying out the dissolution procedures as prescribed in Article 51 of this Decree. In such a case, the district business registration agency shall transfer the legal status of the cooperative or cooperative federation, branches, representative offices, and business locations to the status of "Revoked due to tax enforcement" in the Cooperative Registration Database.

6. Within three working days from the date the district business registration agency issues a notice of violation or a decision to revoke the Certificate of Registration for a Cooperative, the district business registration agency shall publish the notice of violation or decision to revoke the Certificate of Registration for a Cooperative on the National Portal for Enterprise Registration and send the notice of violation or decision to revoke the Certificate of Registration for a Cooperative to the headquarters of the cooperative or cooperative federation, while simultaneously sending it to the tax authority for updating and coordinated management.

Article 54. Termination of Branch, Representative Office, Business Location Operations

1. Prior to announcing the termination of branch, representative office, or business location operations, the cooperative, cooperative federation, branch, or representative office must register with the tax authority to fulfill their tax obligations as prescribed by tax laws.

2. Within ten days from the date of the decision to terminate branch, representative office, or business location operations, the cooperative, cooperative federation shall submit the registration dossier for terminating branch, representative office, or business location operations to the district-level business registration agency where the branch, representative office, or business location is located. The registration dossier for terminating branch, representative office, or business location operations includes the following documents:

a) Notification regarding the termination of branch, representative office, or business location operations;

b) A copy or original minutes of the Management Council meeting (for organizations with full management) or the Members' Assembly (for organizations with simplified management) concerning the termination of branch or representative office operations in cases of branch or representative office termination;

c) A copy or original decision of the Management Council (for organizations with full management) or resolution of the Members' Assembly (for organizations with simplified management) concerning the termination of branch or representative office operations in cases of branch or representative office termination.

3. After receiving the registration dossier for terminating branch, representative office, or business location operations, the district-level business registration agency sends information about the termination of branch, representative office, or business location operations to the tax authority. Within two working days from the date of receipt of the information from the district-level business registration agency, the tax authority sends information about the completion of the branch, representative office, or business location's tax obligations to the district-level business registration agency. Within five working days from the date of receipt of the registration dossier for terminating branch, representative office, or business location operations, the district-level business registration agency changes the legal status of the branch, representative office, or business location to terminated if no objection is received from the tax authority, and simultaneously issues a notification regarding the termination of branch, representative office, or business location operations.

4. The termination of branch or representative office operations of cooperatives or cooperative federations abroad shall be carried out in accordance with the laws of that country. Within thirty days from the official date of termination of branch or representative office operations abroad, the cooperative or cooperative federation shall send a written notice regarding the termination of branch or representative office operations of the cooperative or cooperative federation abroad to the district-level business registration agency where the cooperative or cooperative federation has its headquarters. The district-level business registration agency updates the cooperative or cooperative federation's information in the Cooperative Registration Database within three working days from the date of receipt of the notice.

5. At the end of six months from the date the district-level business registration agency announces the status of branches, representative offices, or business locations undergoing procedures to terminate operations on the National Portal for Enterprise Registration without receiving the registration dossier for terminating branch, representative office, or business location operations and a written objection from the tax management authority or other organizations, individuals, or related parties, the district-level business registration agency terminates the branch, representative office, or business location operations in the Cooperative Registration Database, and simultaneously issues a notification regarding the termination of branch, representative office, or business location operations. Information about the termination of branch, representative office, or business location operations is transmitted from the Cooperative Registration Information System to the Tax Registration Application System for updating.

Article 55. Procedures and formalities for revoking, canceling decisions to revoke, and restoring the Certificate of Branch or Representative Office Registration

1. The branch or representative office shall have its Certificate of Branch or Representative Office Registration revoked in the following cases:

a) The information declared in the registration dossier for establishing the branch or representative office is fraudulent;

b) Ceasing operations for over 12 months without notifying the district-level business registration authority and tax authority;

c) Pursuant to a court decision;

d) Pursuant to a proposal from a competent state agency as provided for in relevant laws.

2. In the case where the information declared in the registration dossier for establishing the branch or representative office is fraudulent, the district-level business registration authority shall issue a notice of violation according to Model No. 01 attached to this Decree and issue a decision to revoke the Certificate of Branch or Representative Office Registration according to Model No. 03 attached to this Decree within three working days from the date of receiving the documents specified in Clause 2, Article 23 of this Decree.

3. In the case where the branch or representative office ceases operations for over 12 months without notifying the district-level business registration authority and tax authority, the district-level business registration authority shall issue a written notice of violation according to Model No. 01 attached to this Decree and request the legal representative of the cooperative or cooperative federation to come to the district-level business registration authority to explain. Upon the expiration of the explanation period stated in the notice, if the person requested does not attend or if the explanation content is not accepted, the district-level business registration authority shall issue a decision to revoke the Certificate of Branch or Representative Office Registration according to Model No. 03 attached to this Decree within three working days from the date of the end of the explanation period. The district-level business registration authority shall be responsible for coordinating with related state management agencies in examining the explanation content of the legal representative.

4. In the case where the district-level business registration authority receives a court decision on revoking the Certificate of Branch or Representative Office Registration, within three working days from the date of receipt of the court decision, the district-level business registration authority shall issue a decision to revoke the Certificate of Branch or Representative Office Registration according to Model No. 03 attached to this Decree.

5. In the case where the district-level business registration authority receives a document proposing to revoke the Certificate of Branch or Representative Office Registration from a competent state agency as provided for in relevant laws, within three working days from the date of receipt of the revocation proposal document, the district-level business registration authority shall carry out the revocation of the Certificate of Branch or Representative Office Registration according to the procedures and formalities stipulated in Clause 2 of this Article.

6. The district-level business registration authority shall issue a decision to revoke the Certificate of Branch or Representative Office Registration while issuing a notice that the branch or representative office is undergoing dissolution procedures, updating the legal status of the branch or representative office to the status of being in dissolution procedures, except in the case where the branch or representative office has its Certificate of Branch or Representative Office Registration revoked to enforce tax collection measures at the request of the tax administration agency. Within three working days from the date of issuance of the violation notice, revocation decision, and notice regarding the branch or representative office's dissolution procedures, the district-level business registration authority shall post the violation notice, revocation decision of the Certificate of Branch or Representative Office Registration, and the notice regarding the branch or representative office's dissolution procedures on the National Portal for Enterprise Registration, send the violation notice, revocation decision of the Certificate of Branch or Representative Office Registration to the headquarters of the cooperative or cooperative federation, and simultaneously forward it to the tax authority for updating and coordinated management.

7. After the district-level business registration authority issues a decision to revoke the Certificate of Branch or Representative Office Registration, the cooperative or cooperative federation must complete the dissolution procedures for the branch or representative office in accordance with Article 54 of this Decree.

8. The district-level business registration authority shall issue a decision to cancel the revocation decision and restore the Certificate of Branch or Representative Office Registration according to the procedures and formalities stipulated in Article 56 of this Decree.

Article 56. Procedure and Formalities for Revoking Decisions to Revoke and Restoring the Certificate of Registration for Cooperatives

1. The district business registration agency shall issue a decision to revoke the decision to revoke the Certificate of Registration for Cooperatives and simultaneously restore the Certificate of Registration for Cooperatives on the Cooperative Registration Information System in the following cases:

a) The district business registration agency determines that the cooperative or cooperative federation does not fall under the circumstances subject to revocation of the Certificate of Registration for Cooperatives;

b) The district business registration agency receives a document from the tax management agency requesting the restoration of the Certificate of Registration for Cooperatives after the cooperative or cooperative federation has had its Certificate of Registration for Cooperatives revoked due to forced collection of tax arrears.

2. The district business registration agency shall issue a decision to revoke the decision to revoke and restore the Certificate of Registration for Cooperatives within three working days from the date of determining that the cooperative or cooperative federation does not fall under the circumstances subject to revocation of the Certificate of Registration for Cooperatives or receiving a request document from the tax management agency.

3. Within three working days from the date of issuing the decision to revoke the decision to revoke the Certificate of Registration for Cooperatives, the district business registration agency shall send the decision to the main office of the cooperative or cooperative federation, and at the same time notify the tax management agency about the restoration of the Certificate of Registration for Cooperatives, and publish the notice and decision on the National Portal for Enterprise Registration.

Article 57. Procedure for Publishing Bankruptcy Proceedings Initiation Decision and Bankruptcy Declaration Decision of the Court

1. Within three working days from the date of receipt of the bankruptcy proceedings initiation decision of the court, the district business registration agency shall publish the decision on the National Portal for Enterprise Registration, and change the legal status of the cooperative or cooperative federation in the Cooperative Registration Database to the status of undergoing bankruptcy proceedings.

2. Within three working days from the date of receipt of the bankruptcy declaration decision of the court for the cooperative or cooperative federation, the district business registration agency shall publish the decision on the National Portal for Enterprise Registration and change the legal status of the cooperative or cooperative federation in the Cooperative Registration Database to the status of having been declared bankrupt.

3. Information about the cooperative or cooperative federation undergoing bankruptcy proceedings or having been declared bankrupt shall be transmitted to the Tax Registration Application System for updating.

Chapter V

REGISTRATION OF COLLECTIVE ORGANIZATIONS

Article 58. Documents, Procedure, and Formalities for Registering Collective Organizations

1. Within five working days from the date of signing the collective agreement, the representative of the collective organization that must register for business operations or has the need to register for business operations according to Clause 2, Article 107 of the Law on Cooperatives shall submit the registration documents for establishing the collective organization to the district business registration agency where the collective organization is located. The documents include the following papers:

a) Request for Registration of Establishment of Collective Organization;

b) Collective Agreement;

c) List of Members of the Collective Organization;

d) Copy or original of the power of attorney from members of the collective organization to an individual or a legal entity as the representative of the collective organization.

2. After receiving the registration documents for establishing the collective organization, the district business registration agency shall issue a receipt, check the conditions for issuing the Certificate of Registration for Collective Organizations as stipulated in Clause 1, Article 59 of this Decree. In case the documents meet the issuance conditions, the district business registration agency shall issue the Certificate of Registration for Collective Organizations and notify the tax management agency for the collective organization within three working days from the date of receiving the documents.

3. A collective organization established after the Law on Cooperatives comes into effect and has completed the notification procedure to the People's Committee of the commune, ward, or town according to Decree No. 77/2019/NĐ-CP dated October 10, 2019 of the Government regarding changes in the scope of activities leading to the need to register for business operations or have the need to register for business operations according to Clause 2, Article 107 of the Law on Cooperatives shall complete the registration procedures for the collective organization with the district business registration agency where the collective organization is located. The registration documents include the papers specified in Clause 1 of this Article and a copy of the Certificate of Tax Registration. The procedure and formalities for registration shall be carried out according to the provisions of Clause 2 of this Article.

Article 59. Issuance of Business Registration Certificate for Cooperative Groups

1. A cooperative group shall be issued a Business Registration Certificate when it meets the following conditions:

a) The business sector or trade registered is not prohibited from investment and business activities;

b) The name of the cooperative group is established in accordance with regulations;

c) It has a valid business registration dossier.

2. A cooperative group has the right to conduct business operations from the date it is issued a Business Registration Certificate, except for cases involving business sectors or trades subject to conditional business investment. In cases where a cooperative group registers its commencement of business operations after the issuance of the Business Registration Certificate, the cooperative group may commence business operations from the date registered, except for cases involving business sectors or trades subject to conditional business investment.

3. In cases where a cooperative group requests reissuance of a Business Registration Certificate due to loss, fire damage, tearing, deterioration, or other forms of destruction, the cooperative group shall submit a request for reissue to the business registration authority at the district level where its headquarters is located. The business registration authority at the district level shall consider issuing a new Business Registration Certificate within three working days from the date of receipt of the request.

Article 60. Dossiers, Procedures, and Formalities for Changing Registered Content of Cooperative Groups

1. The representative of a cooperative group that has been registered in accordance with this Decree shall be responsible for registering changes with the business registration authority at the district level where the cooperative group's headquarters is located within ten days from the date of change in one or more of the following contents:

a) Name of the cooperative group;

b) Headquarters address of the cooperative group;

c) Business activities;

d) Total value of capital contributions;

đ) Representative of the cooperative group;

e) Tax registration information.

2. When changing the registered content of a cooperative group as stipulated in points a, c, and d of Clause 1 of this Article, the cooperative group shall submit a change registration dossier to the business registration authority at the district level where the cooperative group's headquarters is located. The dossier includes the following documents:

a) Application for Change Registration of Cooperative Group Content;

b) Copy or original minutes of the meeting of cooperative group members regarding the change in registered content.

3. When a cooperative group changes its headquarters address, it shall submit a change registration dossier as stipulated in Clause 2 of this Article to the business registration authority at the district level where the cooperative group plans to move to. If the change in headquarters address leads to a change in the direct tax management agency, the cooperative group must complete relevant procedures with the tax authority concerning the relocation before registering the change in headquarters address with the business registration authority at the district level.

4. In cases of changing the representative of the cooperative group, the cooperative group shall submit a change registration dossier to the business registration authority at the district level where the cooperative group's headquarters is located. The dossier includes the following documents:

a) Application for Change Registration of Cooperative Group Content;

b) Copy or original minutes of the meeting of cooperative group members regarding the change in representative;

c) Copy or original authorization document of cooperative group members appointing an individual or legal entity as the new representative of the cooperative group.

5. In cases where a cooperative group changes tax registration information without altering business registration content, excluding changes in tax calculation methods, the cooperative group shall submit a change registration dossier to the business registration authority at the district level where the cooperative group's headquarters is located. The dossier includes an application for change registration of cooperative group content.

6. After receiving the change registration dossier, the business registration authority at the district level shall issue a receipt to the applicant. Within three working days from the date of receipt of the dossier, the business registration authority at the district level shall be responsible for examining the validity of the dossier and issuing a Business Registration Certificate if the cooperative group changes the content as stipulated in points a, b, d, and đ of Clause 1 of this Article, or confirming the change in registered content if the cooperative group changes the content as stipulated in point c and point e of Clause 1 of this Article upon request; in cases where the dossier is invalid, the name requested for registration does not comply with regulations, or the information declared in the registration dossier is inconsistent, the business registration authority at the district level shall notify in writing the necessary modifications and supplements.

Điều 61. Hồ sơ, trình tự, thủ tục đăng ký thành lập hợp tác xã trên cơ sở chuyển đổi từ tổ hợp tác

1. Việc đăng ký thành lập hợp tác xã trên cơ sở chuyển đổi từ tổ hợp tác thực hiện tại cơ quan đăng ký kinh doanh cấp huyện nơi hợp tác xã dự định đặt trụ sở chính.

2. Hồ sơ đăng ký thành lập hợp tác xã trên cơ sở chuyển đổi từ tổ hợp tác bao gồm giấy tờ quy định tại các điểm a, b, c, d và đ khoản 2 Điều 42 Luật Hợp xã. Trường hợp hợp tác xã được chuyển đổi từ tổ hợp tác có nhà đầu tư nước ngoài, tổ chức kinh tế có vốn đầu tư nước ngoài tham gia góp vốn, mua cổ phần, mua phần vốn góp thuộc trường hợp phải thực hiện thủ tục đăng ký góp vốn, mua cổ phần, mua phần vốn góp theo quy định của Luật Đầu tư thì hồ sơ bao gồm giấy tờ quy định tại các điểm a, b, c, d, đ và e khoản 2 Điều 42 Luật Hợp xã kèm theo bản sao văn bản của cơ quan đăng ký đầu tư chấp thuận về việc góp vốn, mua cổ phần, mua phần vốn góp của nhà đầu tư nước ngoài, tổ chức kinh tế có vốn đầu tư nước ngoài.

3. Tổ hợp tác chấm dứt tồn tại kể từ thời điểm hợp tác xã chuyển đổi từ tổ hợp tác được cấp Giấy chứng nhận đăng ký hợp tác xã.

4. Hợp tác xã được chuyển đổi từ tổ hợp tác được giữ nguyên mã số của tổ hợp tác.

Điều 62. Hồ sơ, trình tự, thủ tục thông báo tạm ngừng kinh doanh, tiếp tục kinh doanh trở lại của tổ hợp tác; tạm ngừng kinh doanh, đình chỉ hoạt động, chấm dứt kinh doanh theo yêu cầu của cơ quan nhà nước có thẩm quyền

1. Trường hợp tổ hợp tác tạm ngừng kinh doanh từ 15 ngày trở lên hoặc tiếp tục kinh doanh trở lại, tổ hợp tác gửi hồ sơ thông báo đến cơ quan đăng ký kinh doanh cấp huyện nơi đặt trụ sở chậm nhất là 03 ngày làm việc trước ngày tạm ngừng kinh doanh hoặc tiếp tục kinh doanh trở lại. Trường hợp tổ hợp tác có nhu cầu tiếp tục tạm ngừng kinh doanh sau khi hết thời hạn đã thông báo thì phải thông báo đến cơ quan đăng ký kinh doanh cấp huyện chậm nhất là 03 ngày làm việc trước ngày tiếp tục tạm ngừng kinh doanh. Thời hạn tạm ngừng kinh doanh của mỗi lần thông báo không được quá 12 tháng.

2. Hồ sơ thông báo tạm ngừng kinh doanh của tổ hợp tác bao gồm thông báo tạm ngừng kinh doanh và bản sao hoặc bản chính biên bản họp thành viên tổ hợp tác về việc tạm ngừng kinh doanh. Hồ sơ thông báo tiếp tục kinh doanh trở lại của tổ hợp tác bao gồm thông báo tiếp tục kinh doanh trở lại.

3. Sau khi tiếp nhận hồ sơ thông báo, cơ quan đăng ký kinh doanh cấp huyện trao giấy biên nhận hồ sơ cho tổ hợp tác. Trong thời hạn 03 ngày làm việc kể từ ngày nhận được hồ sơ hợp lệ, cơ quan đăng ký kinh doanh cấp huyện cấp giấy xác nhận về việc tổ hợp tác tạm ngừng kinh doanh, giấy xác nhận về việc tổ hợp tác tiếp tục kinh doanh trở lại.

4. Trong thời gian tạm ngừng kinh doanh, tổ hợp tác phải nộp đủ thuế, bảo hiểm xã hội còn nợ; tiếp tục thanh toán các khoản nợ, hoàn thành việc thực hiện hợp đồng đã ký với khách hàng và người lao động, trừ trường hợp có thỏa thuận khác.

5. Trong thời hạn 03 ngày làm việc kể từ ngày cơ quan đăng ký kinh doanh cấp huyện nhận được văn bản của cơ quan nhà nước có thẩm quyền về việc tổ hợp tác kinh doanh ngành, nghề đầu tư kinh doanh có điều kiện nhưng không đáp ứng điều kiện theo quy định, cơ quan đăng ký kinh doanh cấp huyện ra thông báo yêu cầu tổ hợp tác tạm ngừng kinh doanh ngành, nghề đầu tư kinh doanh có điều kiện đó.

6. Trong thời hạn 03 ngày làm việc kể từ ngày cơ quan đăng ký kinh doanh cấp huyện nhận được văn bản của cơ quan nhà nước có thẩm quyền về việc tổ hợp tác bị cơ quan nhà nước có thẩm quyền yêu cầu tạm ngừng kinh doanh, đình chỉ hoạt động, chấm dứt kinh doanh một hoặc một số ngành, nghề kinh doanh trong một số lĩnh vực theo quyết định của Tòa án, cơ quan đăng ký kinh doanh cấp huyện cập nhật thông tin vào Cơ sở dữ liệu về đăng ký hợp tác xã và công bố trên Cổng thông tin quốc gia về đăng ký doanh nghiệp.

Điều 63. Hồ sơ, trình tự, thủ tục chấm dứt hoạt động tổ hợp tác

1. Trong thời hạn 07 ngày làm việc kể từ ngày thông qua việc chấm dứt hoạt động của tổ hợp tác, tổ hợp tác gửi biên bản họp thành viên tổ hợp tác về việc chấm dứt hoạt động của tổ hợp tác kèm theo phương án giải quyết nợ (nếu có) đến cơ quan đăng ký kinh doanh cấp huyện nơi tổ hợp tác đặt trụ sở. Phương án giải quyết nợ phải có tên, địa chỉ của chủ nợ; số nợ, thời hạn, địa điểm và phương thức thanh toán số nợ đó; cách thức và thời hạn giải quyết khiếu nại của chủ nợ.

2. Trong thời hạn 03 ngày làm việc kể từ ngày nhận được các giấy tờ quy định tại khoản 1 Điều này, cơ quan đăng ký kinh doanh cấp huyện phải đăng tải các giấy tờ này và thông báo tình trạng tổ hợp tác đang làm thủ tục chấm dứt hoạt động trên Cổng thông tin quốc gia về đăng ký doanh nghiệp, chuyển tình trạng pháp lý của tổ hợp tác trong Cơ sở dữ liệu về đăng ký hợp tác xã sang tình trạng đang làm thủ tục chấm dứt hoạt động và gửi thông tin về việc chấm dứt hoạt động của tổ hợp tác cho cơ quan thuế. Tổ hợp tác thực hiện thủ tục hoàn thành nghĩa vụ thuế với cơ quan thuế theo quy định của Luật Quản lý thuế.

3. Trong thời hạn 05 ngày làm việc kể từ ngày thanh toán hết các khoản nợ và nghĩa vụ phát sinh trong quá trình hoạt động của tổ hợp tác, tổ hợp tác gửi hồ sơ đăng ký chấm dứt hoạt động đến cơ quan đăng ký kinh doanh cấp huyện nơi tổ hợp tác đặt trụ sở. Hồ sơ đăng ký chấm dứt hoạt động tổ hợp tác bao gồm các giấy tờ sau đây:

a) Thông báo chấm dứt hoạt động tổ hợp tác;

b) Quyết định về việc thu hồi quỹ chung, tài sản chung của Ủy ban nhân dân cấp huyện nơi tổ hợp tác đặt trụ sở trong trường hợp tổ hợp tác có quỹ chung, tài sản chung có nguồn hỗ trợ toàn bộ từ Nhà nước;

c) Báo cáo kết quả chuyển nhượng, thanh lý tài sản của Hội đồng thanh lý tài sản chung trong trường hợp tổ hợp tác có quỹ chung, tài sản chung có nguồn hỗ trợ một phần của Nhà nước.

4. Sau khi tiếp nhận hồ sơ đăng ký chấm dứt hoạt động của tổ hợp tác, cơ quan đăng ký kinh doanh cấp huyện gửi thông tin về việc tổ hợp tác đăng ký chấm dứt hoạt động cho cơ quan thuế. Trong thời hạn 02 ngày làm việc kể từ ngày nhận được thông tin của cơ quan đăng ký kinh doanh cấp huyện, cơ quan thuế gửi ý kiến về việc hoàn thành nghĩa vụ nộp thuế của tổ hợp tác đến cơ quan đăng ký kinh doanh cấp huyện. Trong thời hạn 05 ngày làm việc kể từ ngày nhận hồ sơ đăng ký chấm dứt hoạt động của tổ hợp tác, cơ quan đăng ký kinh doanh cấp huyện chuyển tình trạng pháp lý của tổ hợp tác trong Cơ sở dữ liệu về đăng ký hợp tác xã sang tình trạng đã chấm dứt hoạt động nếu không nhận được ý kiến phản đối của cơ quan thuế, đồng thời ra thông báo về việc chấm dứt hoạt động của tổ hợp tác.

5. Kết thúc thời hạn 03 tháng kể từ ngày cơ quan đăng ký kinh doanh cấp huyện thông báo tình trạng tổ hợp tác đang làm thủ tục chấm dứt hoạt động trên Cổng thông tin quốc gia về đăng ký doanh nghiệp mà không nhận được hồ sơ đăng ký chấm dứt hoạt động tổ hợp tác và ý kiến phản đối bằng văn bản của cơ quan quản lý thuế hoặc tổ chức, cá nhân và bên có liên quan khác, cơ quan đăng ký kinh doanh cấp huyện chuyển tình trạng pháp lý của tổ hợp tác trong Cơ sở dữ liệu về đăng ký hợp tác xã sang tình trạng đã chấm dứt hoạt động, đồng thời ra thông báo về việc chấm dứt hoạt động tổ hợp tác trong thời hạn 03 ngày làm việc kể từ ngày kết thúc thời hạn nêu trên. Thông tin về việc chấm dứt hoạt động tổ hợp tác được Hệ thống thông tin về đăng ký hợp tác xã truyền sang Hệ thống ứng dụng đăng ký thuế để cập nhật.

Điều 64. Trình tự, thủ tục thu hồi, hủy bỏ quyết định thu hồi và khôi phục Giấy chứng nhận đăng ký tổ hợp tác

1. Tổ hợp tác bị thu hồi Giấy chứng nhận đăng ký tổ hợp tác trong các trường hợp sau đây:

a) Nội dung kê khai trong hồ sơ đăng ký thành lập tổ hợp tác là giả mạo;

b) Theo quyết định của Tòa án;

c) Theo đề nghị của cơ quan nhà nước có thẩm quyền theo quy định của luật có liên quan.

2. Trường hợp nội dung kê khai trong hồ sơ đăng ký thành lập tổ hợp tác là giả mạo, cơ quan đăng ký kinh doanh cấp huyện ra thông báo về hành vi vi phạm theo Mẫu số 04 tại Phụ lục ban hành kèm theo Nghị định này và ra quyết định thu hồi Giấy chứng nhận đăng ký tổ hợp tác theo Mẫu số 05 tại Phụ lục ban hành kèm theo Nghị định này trong thời hạn 03 ngày làm việc kể từ ngày nhận được giấy tờ quy định tại khoản 2 Điều 23 Nghị định này.

3. Trường hợp cơ quan đăng ký kinh doanh cấp huyện nhận được quyết định của Tòa án về thu hồi Giấy chứng nhận đăng ký tổ hợp tác, trong thời hạn 03 ngày làm việc kể từ ngày nhận được quyết định của Tòa án, cơ quan đăng ký kinh doanh cấp huyện ra quyết định thu hồi Giấy chứng nhận đăng ký tổ hợp tác theo Mẫu số 05 tại Phụ lục ban hành kèm theo Nghị định này theo quyết định của Tòa án.

4. Trường hợp cơ quan đăng ký kinh doanh cấp huyện nhận được văn bản đề nghị thu hồi Giấy chứng nhận đăng ký tổ hợp tác của cơ quan nhà nước có thẩm quyền theo quy định của luật có liên quan, trong thời hạn 03 ngày làm việc kể từ ngày nhận được văn bản đề nghị thu hồi, cơ quan đăng ký kinh doanh cấp huyện thực hiện thu hồi Giấy chứng nhận đăng ký tổ hợp tác theo trình tự, thủ tục quy định tại khoản 2 Điều này.

5. Cơ quan đăng ký kinh doanh cấp huyện ban hành quyết định thu hồi Giấy chứng nhận đăng ký tổ hợp tác, đồng thời ra thông báo về việc tổ hợp tác đang làm thủ tục chấm dứt hoạt động, cập nhật tình trạng pháp lý của tổ hợp tác sang tình trạng đang làm thủ tục chấm dứt hoạt động, trừ trường hợp tổ hợp tác bị thu hồi Giấy chứng nhận đăng ký tổ hợp tác để thực hiện biện pháp cưỡng chế nợ thuế theo đề nghị của cơ quan quản lý thuế. Trong thời hạn 03 ngày làm việc kể từ ngày ra thông báo vi phạm, quyết định thu hồi, thông báo tình trạng tổ hợp tác đang làm thủ tục chấm dứt hoạt động, cơ quan đăng ký kinh doanh cấp huyện đăng tải thông báo vi phạm, quyết định thu hồi Giấy chứng nhận đăng ký tổ hợp tác và thông báo về việc tổ hợp tác đang làm thủ tục chấm dứt hoạt động trên Cổng thông tin quốc gia về đăng ký doanh nghiệp và gửi thông báo vi phạm, quyết định thu hồi Giấy chứng nhận đăng ký tổ hợp tác đến trụ sở của tổ hợp tác, đồng thời gửi sang cơ quan thuế để cập nhật và phối hợp quản lý. Tổ hợp tác phải thực hiện thủ tục chấm dứt hoạt động theo quy định tại Điều 63 Nghị định này.

6. Cơ quan đăng ký kinh doanh cấp huyện ra quyết định hủy bỏ quyết định thu hồi và khôi phục Giấy chứng nhận đăng ký tổ hợp tác theo trình tự, thủ tục quy định tại Điều 56 Nghị định này.

Chương VI ĐIỀU KHOẢN THI HÀNH

Điều 65. Quy định chuyển tiếp

1. Trường hợp hồ sơ đăng ký hợp tác xã, liên hiệp hợp tác xã đã được tiếp nhận và chưa được cơ quan đăng ký kinh doanh cấp huyện chấp thuận trước ngày Nghị định này có hiệu lực thi hành thì việc giải quyết thủ tục đăng ký hợp tác xã, liên hiệp hợp tác xã thực hiện theo quy định tại Nghị định này.

2. Hợp tác xã, liên hiệp hợp tác xã đã được cấp giấy chứng nhận đăng ký kinh doanh hoặc giấy chứng nhận đăng ký hợp tác xã, giấy chứng nhận đăng ký liên hiệp hợp tác xã trước ngày Nghị định này có hiệu lực thi hành được tiếp tục hoạt động theo nội dung các giấy tờ trên. Hợp tác xã, liên hiệp hợp tác xã được cấp đổi sang Giấy chứng nhận đăng ký hợp tác xã theo quy định tại Nghị định này trong trường hợp sau đây:

a) Trường hợp hợp tác xã, liên hiệp hợp tác xã thực hiện thủ tục đăng ký, thông báo thay đổi nội dung đăng ký hợp tác xã, hợp tác xã, liên hiệp hợp tác xã nộp hồ sơ đến cơ quan đăng ký kinh doanh cấp huyện nơi đặt trụ sở chính. Hồ sơ bao gồm các giấy tờ tương ứng quy định tại Nghị định này và bản sao Giấy chứng nhận đăng ký thuế. Cơ quan đăng ký kinh doanh cấp huyện tiếp nhận, xem xét tính hợp lệ của hồ sơ, cấp Giấy chứng nhận đăng ký hợp tác xã, giấy xác nhận về việc thay đổi nội dung đăng ký hợp tác xã, liên hiệp hợp tác xã theo quy định tương ứng tại Nghị định này;

b) Trường hợp hợp tác xã, liên hiệp hợp tác xã thực hiện thủ tục thông báo tạm ngừng kinh doanh, tiếp tục kinh doanh trở lại, đăng ký thành lập, đăng ký thay đổi, thông báo tạm ngừng kinh doanh, tiếp tục kinh doanh trở lại, chấm dứt hoạt động đối với chi nhánh, văn phòng đại diện, địa điểm kinh doanh cùng huyện, quận, thị xã, thành phố thuộc tỉnh, thành phố thuộc thành phố trực thuộc trung ương nơi hợp tác xã, liên hiệp hợp tác xã đặt trụ sở chính, hợp tác xã, liên hiệp hợp tác xã nộp hồ sơ đến cơ quan đăng ký kinh doanh cấp huyện nơi đặt trụ sở chính. Hồ sơ bao gồm các giấy tờ tương ứng quy định tại Nghị định này kèm theo giấy đề nghị đăng ký thay đổi nội dung đăng ký hợp tác xã và bản sao Giấy chứng nhận đăng ký thuế. Cơ quan đăng ký kinh doanh cấp huyện tiếp nhận, xem xét tính hợp lệ của hồ sơ, cấp Giấy chứng nhận đăng ký hợp tác xã, Giấy chứng nhận đăng ký hoạt động chi nhánh, văn phòng đại diện, Giấy chứng nhận đăng ký địa điểm kinh doanh, giấy xác nhận về việc thay đổi nội dung đăng ký hợp tác xã, liên hiệp hợp tác xã và các giấy xác nhận khác theo quy định tương ứng tại Nghị định này;

c) Trường hợp chi nhánh, văn phòng đại diện, địa điểm kinh doanh của hợp tác xã, liên hiệp hợp tác xã khác huyện, quận, thị xã thành phố thuộc tỉnh, thành phố thuộc thành phố trực thuộc trung ương nơi hợp tác xã, liên hiệp hợp tác xã đặt trụ sở chính, hợp tác xã, liên hiệp hợp tác xã phải thực hiện thủ tục đăng ký quy định tại điểm a khoản này trước khi thực hiện thủ tục đăng ký thành lập, đăng ký thay đổi, thông báo tạm ngừng kinh doanh, tiếp tục kinh doanh trở lại, chấm dứt hoạt động đối với chi nhánh, văn phòng đại diện, địa điểm kinh doanh.

3. Tổ hợp tác đã được thành lập trước ngày Luật Hợp tác xã có hiệu lực thi hành mà thuộc đối tượng phải đăng ký theo quy định tại khoản 2 Điều 107 Luật Hợp tác xã thì phải thực hiện thủ tục đăng ký tại cơ quan đăng ký kinh doanh cấp huyện nơi tổ hợp tác đặt trụ sở. Hồ sơ đăng ký bao gồm giấy đề nghị cấp Giấy chứng nhận đăng ký tổ hợp tác và bản sao Giấy chứng nhận đăng ký thuế. Trường hợp tổ hợp tác có thay đổi nội dung đăng ký tổ hợp tác đã thông báo tới Ủy ban nhân dân xã, phường, thị trấn, tổ hợp tác có thể đăng ký thay đổi nội dung đăng ký tổ hợp tác đồng thời với đề nghị cấp Giấy chứng nhận đăng ký tổ hợp tác trong một bộ hồ sơ để được xem xét cấp Giấy chứng nhận đăng ký tổ hợp tác theo quy định tại Nghị định này. Trình tự, thủ tục đăng ký thực hiện theo quy định tại khoản 2 Điều 58 Nghị định này.

4. Tổ hợp tác đã đăng ký kinh doanh theo quy định tại Nghị định này thì không phải thực hiện thủ tục thông báo tại Ủy ban nhân dân xã, phường, thị trấn theo quy định tại Nghị định số 77/2019/NĐ-CP ngày 10 tháng 10 năm 2019 của Chính phủ về tổ hợp tác.

5. Phòng Đăng ký kinh doanh thuộc Sở Kế hoạch và Đầu tư tỉnh, thành phố trực thuộc trung ương có trách nhiệm bàn giao hồ sơ đăng ký hợp tác xã, liên hiệp hợp tác xã đã cấp cho cơ quan đăng ký kinh doanh cấp huyện để cơ quan đăng ký kinh doanh cấp huyện chuyển đổi dữ liệu của hợp tác xã, liên hiệp hợp tác xã vào Cơ sở dữ liệu về đăng ký hợp tác xã.

6. Ủy ban nhân dân xã, phường, thị trấn có trách nhiệm cung cấp thông tin tổ hợp tác thành lập trước ngày Nghị định này có hiệu lực thi hành được lưu trữ trong sổ theo dõi thành lập và hoạt động của tổ hợp tác cho cơ quan đăng ký kinh doanh cấp huyện để phục vụ việc chuyển đổi dữ liệu của tổ hợp tác tại địa phương vào Cơ sở dữ liệu về đăng ký hợp tác xã theo quy định tại Nghị định này.

Điều 66. Điều khoản thi hành

1. Nghị định này có hiệu lực thi hành từ ngày ký ban hành.

2. Các Bộ trưởng, Thủ trưởng cơ quan ngang bộ, Thủ trưởng cơ quan thuộc Chính phủ, Chủ tịch Ủy ban nhân dân cấp tỉnh, Chủ tịch Ủy ban nhân dân cấp huyện và các đối tượng áp dụng của Nghị định chịu trách nhiệm thi hành Nghị định này.

 

 

 

 

 

 

Mẫu số 05

 

QUYẾT ĐỊNH
Về việc thu hồi Giấy chứng nhận đăng ký tổ hợp tác

^____________

 

TRƯỞNG PHÒNG …

 

Căn cứ Nghị định số .../2024/NĐ-CP ngày .../.../2024 của Chính phủ về đăng ký tổ hợp tác, hợp tác xã, liên hiệp hợp tác xã;

Căn cứ Thông báo số ….. ngày …./…../….. của (Cơ quan đăng ký kinh doanh cấp huyện) về việc vi phạm của tổ hợp tác thuộc trường hợp thu hồi Giấy chứng nhận đăng ký tổ hợp tác;

Căn cứ yêu cầu của Tòa án về việc thu hồi Giấy chứng nhận đăng ký tổ hợp tác (trường hợp thực hiện theo yêu cầu của Tòa án, nếu có);

Căn cứ ....................................................................................................

 

QUYẾT ĐỊNH:

 

Điều 1. Thu hồi Giấy chứng nhận đăng ký tổ hợp tác sau:

Tên tổ hợp tác (ghi bằng chữ in hoa): .......................................................

Mã số tổ hợp tác/Mã số thuế: ....................................................................

Địa chỉ trụ sở chính: .................................................................................

Điện thoại: .................................................. Fax: ....................................

Email: ......................................................... Website: .............................

Đại diện tổ hợp tác:

Trường hợp đại diện tổ hợp tác là cá nhân thì ghi:

Họ, chữ đệm và tên (ghi bằng chữ in hoa): ................................................

Giới tính: .................................................................................................

Sinh ngày: ........ /........ /........ Quốc tịch: ...................................................

Số định danh cá nhân: .................... /Số Chứng minh nhân dân, Hộ chiếu, giấy tờ có giá trị thay thế hộ chiếu nước ngoài (đối với người đại diện là người nước ngoài): …… Ngày cấp: … Nơi cấp: ……

Địa chỉ liên lạc: ........................................................................................

Trường hợp đại diện tổ hợp tác là pháp nhân thì ghi:

Tên pháp nhân: ...................................................................

Số Giấy chứng nhận đăng ký doanh nghiệp/Quyết định thành lập/giấy tờ có giá trị pháp lý tương đương: ..............................................................................

Ngày cấp: …/…/…                      Nơi cấp: .................................................

Người đại diện hợp pháp của pháp nhân:

Họ, chữ đệm và tên (ghi bằng chữ in hoa): ................................................

Giới tính: .................................................................................................

Sinh ngày: ........ /........ /........ Quốc tịch: ...................................................

Số định danh cá nhân: .................. /Số Chứng minh nhân dân, Hộ chiếu, giấy tờ có giá trị thay thế hộ chiếu nước ngoài (đối với người đại diện là người nước ngoài): …… Ngày cấp: … Nơi cấp: ……

Địa chỉ liên lạc: ........................................................................................

Nội dung phần cuối của Quyết định thu hồi được ghi tương ứng với từng trường hợp như sau:

1. Đối với trường hợp tổ hợp tác bị thu hồi Giấy chứng nhận đăng ký tổ hợp tác để thực hiện biện pháp cưỡng chế nợ thuế theo đề nghị của cơ quan quản lý thuế:

Điều 2. (Cơ quan đăng ký kinh doanh cấp huyện) đăng tải quyết định thu hồi Giấy chứng nhận đăng ký tổ hợp tác trên Cổng thông tin quốc gia về đăng ký doanh nghiệp.

Điều 3. Quyết định này có hiệu lực từ ngày …./..../…..

2. Đối với trường hợp còn lại:

Điều 2. Tổ hợp tác có trách nhiệm thực hiện thủ tục chấm dứt hoạt động tổ hợp tác theo quy định.

Điều 3. (Cơ quan đăng ký kinh doanh cấp huyện) đăng tải quyết định thu hồi Giấy chứng nhận đăng ký tổ hợp tác kèm theo Thông báo tổ hợp tác đang làm thủ tục chấm dứt hoạt động trên Cổng thông tin quốc gia về đăng ký doanh nghiệp.

Điều 4. Quyết định này có hiệu lực từ ngày …../…./…..