Circular 07/2019/TT-BKHDT amending Circular 03/2014/TT-BKHDT

CIRCULAR

Amending and supplementing a number of Articles of the Circular No. 03/2014/TT-BKHDT dated May 26, 2014 of the Ministry of Planning and Investment on providing guidance on the registration of cooperative and the reporting regime on the cooperative operation status

Pursuant to the Cooperative Law dated November 20, 2012;

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

Pursuant to the Law on amending and supplementing a number of Articles of the Law on Tax Administration dated November 20, 2012;

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

Pursuant to the Law on amending and supplementing a number of Articles of the Law on Law on Credit Institutions dated November 20, 2017;

Pursuant to the Government’s Decree No.0193/2013/ND-CP dated November 21, 2013 on detailing a number of Articles of the Cooperative Law;

Pursuant to the Government’s Decree No. 107/2017/ND-CP dated September 15, 2017 on amending and supplementing a number of Articles of the Government’s Decree No. 193/2013/ND-CP dated November 21, 2013 on detailing a number of Articles of the Cooperative Law;

Pursuant to the Government’s Decree No. 86/2017/ND-CP dated July 25, 2017 on defining the functions, tasks, powers and organizational structure of the Ministry of Planning and Investment;

At the proposal of the Director General of the Business Registration Management Agency;

The Minister of Planning and Investment hereby promulgates the Circular on amending and supplementing a number of Articles of the Circular No. 03/2014/TT-BKHDT dated May 26, 2014 on providing guidance on the registration of cooperative and the reporting regime on the cooperative operation status.

Article 1. To amend and supplement a number of Articles of the Circular No. 03/2014/TT-BKHDT dated May 26, 2014 on providing guidance on the registration of cooperative and the reporting regime on the cooperative operation status

1. To amend and supplement Article 2 as follow:

“Article 2. Interpretation of terms

1. Certificate of cooperative registration prescribed in this Circular is a document or electronic document that the cooperative registration authority provides for the cooperative, in which records information on business registration and rental registration registered by the cooperative. A Certificate of cooperative registration concurrently is the business registration Certificate and tax registration Certificate of a cooperative.

2. Valid application means an application with full documents and contents of such documents are fully declared in accordance with law provisions.

3. Valid copy means a copy granted from original book or a copy authenticated from the origin by the competent agency and organization or a copy which has been checked with the origin or a printing from national database if original information is stored on the national database on resident, business registration and investment.

4. Business location is a place where the business operations of a cooperative is carried out. The business location of a cooperative may be outside the registered address of its head office.

5. Cooperative registration specified in this Circular including contents on business registration and tax registration with a cooperative established and operates in accordance with the Cooperative Law. Cooperative registration including the registration for establishment of cooperative, change of cooperative registration contents, notice of change of cooperative registration contents and obligations on other registration and report in accordance with regulations.

6. National Information System of Cooperative Registration is the specialized system on cooperative registration built and operated by the Ministry of Planning and Investment and relevant agencies in order to send, receive, store, display or perform other tasks on cooperative data in service of cooperative registration.

7. National Database on Cooperative Registration is the collective data on cooperative registration on nationwide. Information in the cooperative registration file and the legal status of a cooperative which are stored in the National Database on Cooperative Registration has the legal validity as the original information on the cooperative.

Click download to see the full text