The Decree 193/2013/nd-Cp: Detailing A Number Of Articles Of The Law On Cooperatives

Original Language Title: Nghị định 193/2013/NĐ-CP: Quy định chi tiết một số điều của Luật Hợp tác xã

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The DECREE detailing a number of articles of the law on cooperatives _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
Pursuant to the law on cooperatives, 11 20th, 2012;
According to the recommendation of the Minister of planning and investment;
The Government issued a decree detailing a number of articles of the law on cooperatives, chapter I GENERAL PROVISIONS article 1. Scope of this Decree detailing implementation of article 6, paragraph 10 article 9, paragraph 4 to article 13; Article 13, paragraph 21; Article 22; Clause 5 Article 23; Article 27 paragraph 1; Paragraph 3 Article 45; Paragraph 4 Article 49; Article 54, article 59, article 61 and article 62 of the law on cooperatives No. 23/2012/QH13 on November 20, 2012.
Article 2. The object to apply the applicable object of the Decree was made under article 2 of the law on cooperatives.
Article 3. Conditions became a member of the cooperative for the Vietnam legal personality 1. Vietnam legal under the provisions of the civil code that needs to cooperate with other members and use products, services of the cooperative.
2. Legal entities when Vietnam joined the cooperative must have voluntarily joined and endorsed the Charter of the cooperative. The person signing the application must be the legal representative of the legal person.
3. The representative of France at the cooperative's legal representative (legal representative or authorized representative) of France.
4. Capital contribution as defined in paragraph 1 article 17 law on cooperatives and cooperative terms.
5. Other conditions due to the cooperative Charter provisions.
Article 4. Condition become members of cooperatives for individuals is alien in addition satisfy the conditions prescribed in clause 1, article 13 Cooperative Law, individuals are foreigners involved cooperatives in Vietnam must meet the following conditions: 1. Are residing legally in Vietnam , from 18 years of age, has the capacity for civil acts fully in accordance with the law of Vietnam.
2. where the participating cooperatives to create jobs to fully implementing the provisions of the law of Vietnam for labor are foreigners.
3. for cooperative business restrictions on the percentage owned by foreigners, the participation of foreigners in the cooperative must comply with the provisions of the law related to the investment industry.
4. Other conditions due to the cooperative Charter provisions.
Article 5. Supplying products and services to customers not a member 1. The cooperative, the cooperative has the right to supply, product sales, service, jobs for members, the cooperative members and non-members to customers but must ensure the completion of obligations for members, the cooperative members.
2. The rate of supply, product sales, service, jobs that cooperatives, cooperative Nations committed to the supply, consumption for members, the cooperative members to customers not members due to the cooperative rules specific rules but may not exceed the levels specified in the following : a) not more than 32% of the total value of product supply, service of cooperatives, cooperative association for agriculture, forestry, fisheries, matchsticks;
b) not more than 50% of the total value of product supply, service of cooperatives, cooperative association for the non-agricultural sector;
c) for cooperatives to create jobs, wages paid to workers who are not members of the labor contract with no time limit not exceeding 30% of the total salaries of the cooperative to pay for all workers in cooperatives with labor contract expiry.
3. for credit, the State Bank of Vietnam presided, in cooperation with the Ministry of planning and investment and the Ministry of industry, relating to research, build, supply rate of consumption products, services that cooperatives, cooperative Nations committed to the supply, consumption for members cooperative members for clients are not members of the Government decision.
4. for cooperatives, cooperative Nations formed after the Cooperative Law enforcement force, the rate of supply, product sales, service or job which cooperatives, cooperative Nations committed to the supply, consumption for members, the cooperative members to customers not members must guarantee according to the provisions in paragraph 2 , Paragraph 3 of this article.
5. With regard to cooperatives, Cooperative Union founded before the Cooperative Law have enforceable: a) the case of cooperatives, cooperative association has secured supply rate, consume the product, service, job that cooperatives, cooperative association committed to providing the members, consumption, cooperative members and non-members for the client as specified in paragraph 2, paragraph 3 of this article shall continue to operate under the provisions of the law on cooperatives;
b) case of cooperatives, the cooperative has not guaranteed the rate of supply, product sales, service, jobs that cooperatives, cooperative Nations committed to the supply, consumption for members, the cooperative members and non-members for the client as specified in paragraph 2 Paragraph 3 of this article, they must reorganize operations to ensure the rate specified in paragraph 2, paragraph 3 of this article within a period of 36 months from 1 July 2013 or established business to business products, services, and employment.
Chapter II ESTABLISHMENT, registration, DISSOLUTION of the COOPERATIVE, the COOPERATIVE ASSOCIATION article 6. The cooperative register 1. When established, the cooperatives, the cooperative must proceed the registration in the registry where cooperatives cooperatives, Cooperative Union intends establishing headquarters.
a) Cooperative Association, the people's credit funds registered in the registration office in business planning and investment;
b) cooperatives registered in finance-Planning Department of the people's Committee at district level.
2. The rights and duties of the cooperative register: a) directly receive registration documents cooperatives, cooperative association, branches, representative offices, location of business cooperatives, cooperative association; level, change, revoke the certificate of registration of cooperatives, cooperative association, certificate of registration of branches and representative offices, location of business cooperatives, cooperative association;
b) guide the cooperative, the cooperative made the procedure of registration, registration changes, notification of changes, reorganization, dissolution and bankruptcy for cooperatives, cooperative association;
c) building, the management information system of cooperatives, Cooperative Union in the scope of the authority; provides information about the cooperative, the Cooperative Association for the competent State agencies, organizations and individuals have requested under the provisions of the law;
d) require cooperative, cooperative association report on the activities of the cooperative, the cooperative association as defined in article 23 of this Decree; urge the implementation of reporting regimes of cooperatives, cooperative association under the provisions of the law;
DD) direct or recommend competent State agencies examine cooperative, cooperative Nations according to content recorded in the certificate of registration of cooperatives, cooperative Nations when needed;
e) is responsible for the validity of the registration documents cooperatives, cooperative association;
g) require cooperative, cooperative Nations suspend business lines business condition when discovered cooperative, cooperative Nations did not have qualified under the provisions of the law, at the same time inform the competent State agencies to process prescribed by law;
h) revocation of certificates of registration of cooperatives, cooperative association under the provisions of article 56 of the law on cooperatives;
I) implementation report mode under the provisions of the law.
Article 7. The name of the cooperative, the cooperative association 1. The name of the cooperative, the cooperative association is written in Vietnamese or Latin characters except for special characters, can be attached to numbers, symbols and are started by the term "cooperative" or "cooperative association" then the name of the cooperative, the Cooperative Union.
2. Cooperative, cooperative Nations can use business lines or other ancillary symbols to form the names cooperative, cooperative Nations.
3. The name of the cooperative, the cooperative must be written or attached at the head office, branches, representative offices of the cooperative, the Cooperative Union. The name of the cooperative, the cooperative must be printed or written on the transaction documents, records of documents and publications by the cooperative, Cooperative Union released.
4. cooperative registry has the right to refuse to approve the tentative name of registered cooperatives, cooperative Nations if it does not conform with the provisions of article 8 of this Decree.
5. cooperative registry is responsible for the name openly cooperative, cooperative Nations have registered; the cooperative, the cooperative association registered before this Decree is in effect the name causes confusion, the cooperative registration agencies encourage and create favorable conditions for the cooperatives, the cooperative name and the name confusing similar to negotiate together to register additional names or change place names to do fecal elements special name.
Article 8. The prohibition in the naming of cooperatives, cooperative association 1. The full name, short name, a name in a foreign language of the cooperative, the cooperative is identical or confuse with the full name or initials or name in a foreign language of cooperatives, other cooperatives Union have registered within the country.
2. the full name, short name, name of foreign industrial property rights infringement with respect to trade names, trademarks, geographical indications of other private organizations under the law on intellectual property.
3. Use the name State agencies, units of the people's armed forces, the name of the political organization, social-political organizations, political-social organizations-career, social-professional organization to do the whole or part of the name of the cooperative, the Cooperative Union.
4. use of name, Word, symbol violates the historical tradition, culture, morality and customs of peoples.
Article 9. The name cooperative, cooperative Nations written in foreign languages and the abbreviated name of the cooperative, the cooperative association

1. Name of the cooperative, the cooperative Nations written in a foreign language is to be translated from English to Vietnamese. When translated to English, the name of the cooperative, the cooperative may retain the name of Vietnamese or Vietnamese name whole corresponding translation to foreign languages.
2. foreign language Name of the cooperative, the cooperative is printed or written with small letters than the gauge by Vietnamese name of the cooperative, the Cooperative Association of cooperatives, cooperative association, or on the transaction documents, records of documents and publications by the cooperative Cooperative Association, released.
3. Abbreviation of cooperatives, cooperative association be written off from the name by Vietnamese or name written in a foreign language.
4. Abbreviations, signs of cooperatives, cooperative association, advertising forms, transaction papers of the cooperative must have the symbol "HTX", cooperative Nations must have the symbol "LHHTX".
Article 10. Duplicate name and name confusion 1. The duplicate name is the name of a cooperative, the Cooperative Union registration requirements are written and read by Vietnamese completely identical with the name of a cooperative, the cooperative association registered within the country.
2. The following cases are considered the name causes confusion with the name of the cooperative, the cooperative association registered by the Name of Vietnamese): a cooperative, the Cooperative Union registration requirements are read the same as the name of the cooperative, the cooperative signed;
b) Name by Vietnamese of cooperatives, cooperative association asked the only other registered name of the cooperative, the cooperative association registered by the word "and" or the symbol or mark ' '-";
c) abbreviation of cooperatives, Cooperative Union registration requirements coincide with the abbreviated name of the cooperative, the cooperative signed;
d) foreign Name of a cooperative, the Cooperative Union registration requirements coincide with the foreign name of the cooperative, the cooperative signed;
DD) name of the cooperative, the Cooperative Union registration requirements other than the name of the cooperative, the cooperative signed by natural number, order number, or a number of Vietnamese letters immediately following the name of the cooperative, the cooperative association which , except in the case of cooperatives requires registration as a member of the Union of registered cooperatives;
e) names of cooperatives, Cooperative Union registration requirements other than the name of a cooperative, the cooperative association registered by the word "Tan" immediately before or immediately following the "new" names of cooperatives, cooperative Nations have registered;
g) names of cooperatives, cooperative association asked the only other registered name of the cooperative, the cooperative association registered by the words "North", "North", "South", "South", "middle", "Central", "East", "West", "East", "Eastern" or words of similar meaning, except where the cooperative Cooperative Association, require registration as a member of the cooperative, the cooperative signed;
h) cases of other confusing name by decision of the cooperative register.
Article 11. The emblem of cooperatives, cooperative association 1. Cooperative, cooperative Nations used the symbol.
2. The emblem of cooperatives, cooperative association is a private notation to distinguish with the symbol of the cooperatives, other cooperatives Nations have signed.
3. Cooperative, cooperative Nations choose your icons fit moral, ethnic culture and traditions consistent with the provisions of the law.
4. The emblem of cooperatives, cooperative association was registered at the competent State bodies.
Article 12. Protection for the name, the symbol of the cooperative, the cooperative name of the cooperative, the cooperative association is protected in the country since being granted a certificate of registration of the cooperative, the cooperative association; logo of the Union of cooperatives, the cooperative must be registered at the competent State authority and are protected under the provisions of the law.
Article 13. Profile sign cooperative, cooperative association 1. Profile sign cooperative, Cooperative Union is made according to the provisions in clause 2 Article 23 law on cooperatives.
2. The paper proposed the registration of cooperatives, cooperative association has the following principal contents: a) the cooperative Name, the Union of cooperatives;
b) headquarters address cooperatives, cooperative association; branches, representative offices, location of business (if any); phone number; fax number; transactional email address;
c) business lines;
d) capital;
DD) number of members, the cooperative members;
e), last name, place of registered permanent residence, nationality, identity card number, passport or other legal proof of the legal representative of the cooperative, the Cooperative Union.
3. Ministry of planning and investment guide registration form cooperatives, the cooperative unity within the country.
Article 14. The registration of cooperatives, cooperative association 1. The legal representative of the cooperative, the cooperative association to submit the registration dossier 01 cooperative, cooperative association to the cooperative register and must take responsibility for the truthfulness, accuracy of profile content registered cooperative , the Cooperative Union.
Cooperative, cooperative Nations can submit registration documents through the electronic mail address of the cooperative register but must apply in writing when to receive the certificate of registration to collate and store records.
2. the cooperative register are given or send a receipt when the registration dossier has to ensure validity as specified in article 13 of this Decree and not require cooperative, cooperative Nations filed any further papers other than the records specified in article 13 of this Decree.
3. cooperative registry issued a certificate of registration for the cooperative, cooperative Nations within 5 working days from the date of receipt, if it meets the eligibility provisions in article 24 Cooperative Law.
In case of refusal of registration certificates, the registry for the cooperative is notified by text or e-mail stating the reason for the cooperative, cooperative Nations know within 5 working days from receipt.
Article 15. Certificate of registration of the cooperative, the cooperative association 1. Certificate of registration of the cooperative, the cooperative association be granted to cooperatives, cooperative Nations operate according to cooperative Law.
2. Content of the certificate of registration of the cooperative, the cooperative association includes the following information: a) the cooperative Name, the Union of cooperatives;
b) headquarters address cooperatives, cooperative association; branches, representative offices, location of business (if any); phone number; trading address, fax number, e-mail (if available);
c) business lines;
d) capital;
DD) full name, place of registered permanent residence, nationality, identity card number, passport or other legal proof of the legal representative of the cooperative, the Cooperative Union.
Certificate of registration of the cooperative, the cooperative established under the form of unity within the country because of the Ministry of planning and investment regulations.
3. Cooperative, Cooperative Union has legal personality, has the right to operate according to the content of the certificate of registration of the cooperative, the cooperative since September are registered certification cooperative, cooperative association, except in the case of business lines required to have the condition.
Article 16. Register established branches, offices, business location 1. The cooperative, the cooperative established branches, representative offices and business locations, proceed to the registration in the registry where the cooperative branch, Representative Office, business locations.
2. The establishment of branches, representative offices, places of business, cooperatives, the cooperative sent notice to the cooperative register. Message content includes: a) the cooperative Name, cooperative association, headquarters address, registration certificate number, date of registration certification cooperative, cooperative association;
b) name branch, Representative Office, business locations to; the name must include the word "branch" with respect to the registration of establishment of branches, the word "offices" for the registration of establishment of a representative office, the word "location" for the registration of establishment of business location;
c) full name, place of registered permanent residence, nationality, identity card number, passport or other legal endorsement of representative under the law of cooperatives, cooperative association;
d) addresses of branches, representative offices, places of business;
DD) affiliate's business, business location; content activity of representative office;
e) full name, place of registered permanent residence, nationality, identity card number, passport or other legal endorsement of representative offices, branches, business locations.
3. the registration records to establish branches, representative offices, location of business cooperatives, cooperative Nations sent accompanied the notice set forth in paragraph 2 This includes: a) a valid copy of the certificate of registration of the cooperative, the cooperative association;
b) resolutions of the General Assembly of members on opening branches, representative offices, location of business cooperatives, cooperative association;
c) decided by the Board about the representatives of branches, representative offices, places of business; enclose a copy of a valid identity certificate, passport or other legal personal endorsement of representative offices, branches, business location;
d) valid copy of certificate of practice of one or a number of individuals under the provisions for cooperative branch, business cooperative Union lines that follow the rule of law must have the certificate of practice.

4. If the scope, the content of the operations branch, Representative Office, business locations match the lines of the activity of the cooperative, the cooperative association and in accordance with the provisions of the relevant law shall within 5 working days from receipt of valid records , the cooperative register certificate of registration of branches, representative offices, location of business cooperatives, cooperative association, simultaneously updated on the cooperative registration records, the Cooperative Union.
After being granted a certificate of registration, branches, representative offices, location of business cooperatives, cooperative Nations carved accents and have the right to use the seal.
5. The case of cooperatives, cooperative Nations set up branches, representative offices, business locations in the district or province, with other cities where cooperative, Cooperative Association Headquarters shall within 5 working days from the date of the registration certificate to be issued branch , Representative Office, place of business, cooperatives, the cooperative must inform in writing to certification agencies have registered cooperatives, cooperative Nations where cooperative, Cooperative Union headquarters to additions to the cooperative registration profile , the Cooperative Union.
6. in case of establishment of branches, representative offices, overseas business locations, the cooperatives, the cooperative must comply with the provisions of the law of that country.
Within 15 working days from the date of the agency having the authority of the foreign certification to open a branch, Representative Office, place of business, cooperatives, the cooperative must inform in writing to certification agencies have registered cooperative , where Cooperative Union of cooperatives, Cooperative Union headquarters to update the registration record into cooperatives, cooperative Nations.
Article 17. Registration of change of name, Head Office, branches, production, business, capital, legal representative; name, address, branches, representative offices of the cooperative, the cooperative association 1. When changing the name, Head Office, branches, production, business, capital, legal representative; name, address, branches, representative offices, cooperatives, cooperative Nations send paper proposals to register changes to the cooperative register. Paper content registration proposal changes include: a) the cooperative Name, cooperative association, headquarters address, registration certificate number, date of registration certification cooperative, cooperative association;
b) full name, place of registered permanent residence, nationality, identity card number, passport or other legal endorsement of representative under the law of cooperatives, cooperative association;
c) registration content changes.
Accompanied by the paper suggest the altered register must have a resolution of the general meeting of members or the written decision of the Board on the content change of registered cooperatives, cooperative association under the provisions of the law on cooperatives.
2. within five working days of receipt of a valid application to register changes of cooperatives, cooperative association, cooperative registries make registration changes for cooperatives, the Cooperative Union.
Article 18. The registration certificate to the cooperative, cooperative association, certificate of registration of a branch, representative office or cooperative, the cooperative association 1. Certificate of registration of cooperatives, cooperative association, certificate of registration of the representative office, branch of the cooperative, the cooperative association is granted leave in case of lost or damaged.
2. When the request back to the certificate of registration, cooperatives, cooperative Nations send paper proposals to the cooperative registration authority to be given back the certificate of registration of cooperatives, cooperative association, branch, Representative Office.
3. The paper proposed the re-issuance of certificates of registration of cooperatives, cooperative association or certificate of registration of the representative office, Branch includes the following content: a) the cooperative Name, cooperative association, headquarters address, registration certificate number, date of registration certification cooperative , cooperative association;
b) full name, place of registered permanent residence, nationality, identity card number, passport or other legal endorsement of representative under the law of cooperatives, cooperative association;
c) reasons to recommend the registration certificate re-issuance.
Within 5 working days from the date of receipt of a valid application, the registry-level cooperatives back registration certificate to the cooperative, Cooperative Union or branch registration certificate, a representative office for the cooperative, the Cooperative Union.
Article 19. Dissolution of the cooperative, the cooperative association 1. The case of cooperatives, the Cooperative Association of voluntary dissolution dissolution procedure shall be conducted according to the following sequence: a) conducting the General Assembly members and the resolution on the voluntary dissolution;
b) Congress members established and regulated the responsibility, authority, the time limit for the operation of the Council with the composition, number of members under the provisions of paragraph 1 to article 54 Cooperative Law;
c) dissolved Council are responsible for performing the tasks specified in point a, point b Article 54 paragraph 1 Cooperative Law within a period of 60 days from the date of the Congress members out resolutions on the abolition of voluntary and established a complete dissolution.
2. in case of cooperatives, cooperative dissolved Nations required in one of the circumstances specified in paragraph 2 to article 54 Cooperative Law, the procedure for the compulsory dissolution of the cooperative, the cooperative association is conducted as follows: a) the certification body registration for cooperative Cooperative Association, established and the required dissolution profile to the people's committees at the same level;
b) people's Committee decision to dissolve and dissolve the Council. President of the Council dissolved the Committee is representative of the people; Member of the Permanent Representative of the State Agency certificates of registration; other members are representatives of specialized State agencies the same level, the representative organization, the Cooperative Union, central cities (if cooperative, the cooperative association is a member of the organization represented, the Alliance), the people's committees of communes, wards and towns where cooperative Cooperative Association, headquarters, the Board, the Board of control, or the control of the Member, Member, cooperative members;
c) dissolved Council are responsible for performing the tasks specified in point c of paragraph 3 to article 54 Cooperative Law within 60 days of the decision to dissolve the mandatory and set the minutes completed the dissolution;
d) dissolution of funding obtained from the remaining financial resources of cooperatives, cooperative Nations. Not enough cases to use financial resources from local budgets at the same level with the cooperative register.
3. Immediately after the completion of the dissolution as specified in paragraph 1, item 2 of this article, the Council may have to send a record of the dissolution of the cooperative, the Cooperative Union attached the minutes completed the dissolution to the cooperative register.
Within 5 working days from the date of the application, the registry conducts cooperative review, if deemed eligible, then delete the name cooperative, cooperative association in the registry, registry certificate revocation cooperative, cooperative association revocation of certificates, registration of branches and representative offices, location of business cooperatives, cooperative association, announced the dissolution of the cooperative, the Cooperative Union.
Chapter III FINANCIAL, PROPERTY of the COOPERATIVE, the COOPERATIVE ASSOCIATION article 20. Capital contribution, purchase, stock, business start-up 1. The capital contribution, purchase shares, established the business of the cooperative, the cooperative must ensure the following rules: a) Are members of Congress decide, through;
b) The investment, buying shares, established businesses made only for those fields relevant to the scope of the cooperative, the cooperative association;
c) do not use the property in the capital do not partake of the cooperative, the cooperative association to which buy shares, established businesses;
d) total investment of the capital contribution, purchase shares, established businesses do not exceed 50% of the Charter capital of the cooperative, the cooperative association are recorded in the financial statements;
DD) business activities with interest from at least 2 years in a row.
2. Within 15 working days since the capital contribution, purchase shares, established businesses, cooperatives, the cooperative must notify the Agency has issued a certificate of registration for the cooperative, the Cooperative Union. Contents include: a) the cooperative Name, cooperative association, headquarters address, registration certificate number, date of registration certification cooperative, cooperative association;
b) scope of activities of the cooperative, the cooperative association;
c) full name, place of registered permanent residence, nationality, identity card number, passport or other legal endorsement of representative under the law of cooperatives, cooperative association;
d) name, address, business number, a certificate of registration of business cooperatives, cooperative association, which bought the shares or established;
DD) Of capital; the value of shares purchased; capital of the enterprise was established;
Attached to the notice to have the resolution of the general meeting of members of the capital contribution, purchase shares, established the business of the cooperative, the Cooperative Union.
3. cooperative registry reports, records and log tracking.
Article 21. Handle property does not partake of the cooperative, the cooperative Nations when dissolved, insolvency 1. The property does not partake of the cooperative, the cooperative Nations stipulated in item 2 Article 48 law on cooperatives cooperatives, Cooperative Union dissolution, bankruptcy is processed as follows:

a) portion of the value of assets formed from subsidies, grants of State then moved into local budgets at the same level with the registry or cooperative, the cooperative association;
b) portion of the value of assets formed from investment fund annual development has been the Congress members decided to take on the property is not divided upon termination of membership, members of cooperatives; account are donated, according to the agreement, the property is not divided; capital, other properties are terms not divided the property upon the termination of the membership, as cooperative members, the members of Congress decided the proper process;
c) portion of the value of assets formed from investment fund annual development has been the Congress members decided to take on the property is not divided into cooperatives, Cooperative Union to terminate the operation; account are donated, according to the agreement, the property is not divided; capital, other property terms are the property of not divided into cooperatives, cooperative association the termination of the activities of the Congress members decided to transfer to the local authority or other organisation located in aims to serve the interests of residential communities in the area;
d) land use rights land allocated by the State, land rental, then follow the rules of the law of the land.
2. in case of dissolution, bankruptcy that capital, the property of the cooperative, the cooperative is not enough to pay the debts, the cooperatives, the cooperative Nations used the property is not divided according to the following order for payment of debt: a) are donated, according to the agreement, the property is not divided;
b) excerpts from the annual Development Fund are members of Congress decided to put on the property is not divided;
c) capital, other property terms is not property Division.
Article 22. Accounting, auditing cooperatives, cooperative association 1. Cooperative, cooperative Nations make financial regime, accounting, and auditing in accordance with the law.
2. Cooperative, cooperative association has members are legal entities must perform mandatory audit.
3. Encourage cooperative, cooperative Nations perform internal audits.
4. The Ministry of finance, in cooperation with the Ministry of planning and investment and the ministries involved detailed instructions implementing finance and accounting regimes for cooperative, cooperative Nations.
Article 23. Reporting on the State of the activity of the cooperative, the cooperative association 1. At the latest on 31 March each year, the cooperatives, the Cooperative Union of honest report, full, accurate writing activities of the cooperative, the Cooperative Association of the year before that with the cooperative register.
2. the content of the report include: the number of members, the cooperative members; the number of labor, employment; the results of trading activities on the basis of the service agreement between cooperatives, cooperative with coalition members; assets, capital, investment activities.
3. Ministry of planning and investment to host, in cooperation with the Ministry of finance and the relevant report of the form guide cooperative, the cooperative association and regulations report of the cooperative register.
Chapter IV AID POLICY, incentives by the STATE article 24. The support of State policy with regard to cooperatives, cooperative association 1. Training policies, fostering of human resources of State funding support formal training, the fostering of professional expertise, techniques for managing cooperatives, cooperative association, cooperative members.
2. trade promotion policies, expand the market supporting cooperative, cooperative Nations participated in the exhibitions in and outside the country; the Organization of the fair, the exhibition dedicated to the cooperative sector; branding, brands, origin of goods, construction and deployment of the electronic portal, e-commerce trading floor for the cooperative, the Cooperative Union.
3. The application of science, engineering and new technology a) Science Development Fund and national and provincial technology annually set aside a portion of funds to support the cooperatives, the cooperative innovation, technology application and announce the results to the State agency about cooperatives , cooperative association;
b) State support for science and technology research from funding scientific research career technology for cooperatives, the cooperative research projects, the application of scientific advances, new technologies and techniques are approved by the authority.
4. access and equity policy support fund to develop a cooperative) cooperative, cooperative Nations have new investment projects, investment in expanding production capacity, business; active in the field of agriculture, the rural areas are preferential interest rates and credit guarantees from the Fund to support cooperative development; first priority credit loans from development banks and other credit institutions in accordance with the law; preferential loans under the Government's regulations on credit policy of serving agriculture, rural development;
b) Support Fund cooperative development mission credit guarantee and support the interest rate for cooperatives, the Cooperative Union.
The Ministry of finance, in cooperation with the Ministry of planning and investment, the Ministry concerned the Prime Minister guide the rules at this point.
5. The policy of facilitating participation in the programme objectives, the program of social-economic development cooperative, cooperative Nations qualified be preferred to join the target program, the program of social-economic development: a) The construction of local infrastructure and manage the works after completion , including the works of infrastructure and development of industrial clusters and cluster villages in the countryside;
b) projects, the program of socio-economic development on the other line with the ability of cooperatives, cooperative Nations.
6. the recently established policy cooperative, a cooperative association) cooperative founders was to provide free information, advice, training on cooperative law regulations before the establishment of the cooperative;
b) cooperatives, cooperative association supported Charter construction consultant, guide and implement the procedures established, registered and active organization of cooperatives, cooperative Nations.
Article 25. Support policies, incentives for cooperatives, cooperative Nations active in the field of agriculture, forestry, fisheries, in addition to enjoying Matchstick industry support policies, incentives provided for in article 24 of this Decree, cooperatives, cooperative Nations active in the field of agriculture , forestry, fisheries, industry, product supply matches the service to members is the individual, household, legal entities have active agricultural production, forestry, fishery, match industry also enjoyed the support policy, the following incentives: 1. Support the development of infrastructure a) investment in development of infrastructure including : Head Office, deck, shed, workshop preparation, processing, electricity, running water, markets, irrigation, infrastructure, the region of aquaculture, farming supplies store, infield transportation service of production, trading for community member cooperatives, cooperative association on the basis of the project is the approval authority;
b) The infrastructure works are building support State as defined in point a of this Paragraph, after completion of the property do not partake of the cooperative, the cooperative association; cooperative, the cooperative association is responsible for the preservation, maintenance and maintenance works during use.
2. land policy, land rental to serve the operation of cooperatives, The Cooperative Association of land support for cooperatives, Cooperative Union is made according to the provisions of the law of the land.
3. Preferential policies on credit a) cooperatives, cooperative Nations established new or have new investment projects, investment in expanding production capacity, priority business loans from credit institutions in accordance with the current legislation;
b) cooperatives, cooperative Nations have investment projects in production, sales, exports in an investment incentives are entitled to investment incentives under the provisions of the law on investment.
4. capital support policies, just like when having difficulties due to natural disasters, disease depending on the extent of the damage, the dangerous nature of the disease and the actual needs, cooperatives, cooperative Nations active in the field of agriculture, forestry, fisheries, enterprise policy enjoying Matchstick of support incentives, capital, just like when having difficulties due to natural disasters, disease according to the provisions of the current law on the same support, crops, livestock, and aquaculture to restore production as for the losses due to disease disaster.
5. Policies to support the processing of product a) cooperatives, Cooperative Union need a supported product processing research projects of construction product processing specified in point b, paragraph 3, article 24 of this Decree;
b) cooperatives, cooperative association was endowed on credit in the deployment project to product processing as defined in paragraph 3 of this article.
Article 26. Support the reorganization of cooperative activities, cooperative Nations registered cases change according to the provisions of the law on cooperatives, the cooperative, cooperative Nations enjoy support policies are specified in clause 6 of this Decree, article 24.
The case registered by conducting a merger, amalgamation, Division, separation of cooperatives, cooperative association, the State supports 50% of funding as for the establishment of a new cooperative, cooperative Nations.
Article 27. Implementation, support policy incentives 1. The Ministry of planning and investment to host, in cooperation with the Ministry of finance and other ministries involved in construction, the Prime program support cooperative development to support policy implementation, incentives are provided for in the paragraph 1, paragraph 2, point b paragraph 3, paragraph 6 article 24; Paragraph 1, clause 4, Clause 5 article 25 of this Decree.

The program supports development of cooperatives specified beneficiary criteria, condition, contents, funding sources and levels of support on the basis of defined priorities, geographical areas, in accordance with the conditions of the social-economic development in each period of the country and the level of development of the cooperative , the Cooperative Union.
2. the people's committees of provinces and cities under central, the ministries, the Fatherland Front and mass mobilization of other resources in addition to the program to support cooperative development to participate in the implementation of the program's content and the content hierarchy and authority.
3. Cooperative, cooperative Nations enjoy preferential policies, support under the provisions of this Decree shall not be entitled to the same assistance, incentives are specified in the other law except the incentives, support is not provided for in this Decree.
Chapter V GOVERNANCE for cooperatives, COOPERATIVE ASSOCIATION Article 28. State management for cooperatives, cooperative association 1. The Ministry of planning and investment to help the unity Government in State management of cooperatives, cooperative Nations.
2. duties and powers of the State management of cooperatives, cooperative association: a) chairing the study, the authority issued the text of the law on cooperatives, the cooperative association and related legal texts;
b) popular, guide and implement the law on cooperatives, the cooperative association and related legal texts;
c) unification of the Organization made the registration of cooperatives, cooperative association on a national scope;
d) unify the reception and management, reports the results of the annual activities of the cooperative, the cooperative association under the provisions of the law; construction of the system of information on cooperatives, the Cooperative Association on a national scope;
DD) chaired the Organization building and implementing plans, programs, policy support, preference for cooperative, cooperative association; chaired the summation, construction plans, programs, policy support, preference for cooperative, cooperative association;
e) performs or directs the implementation of the pilot model and replicate the model of cooperative, the cooperative developed Nations effectively;
g) presiding, in coordination with the authority to conduct inspections, to check the implementation of cooperative legislation with regard to cooperatives, cooperative association;
h) process and guide the handling of violations of the law of cooperatives, cooperative, Association of individuals and organizations concerned in accordance with the law; solve or instructions to resolve the obstacles in the implementation of the legal provisions on cooperatives, the cooperative association;
I) chairing the work of the international cooperation on development cooperative, cooperative association;
k) chairing or participating in research, summarized the implementation, the policy of the party and the State with respect to cooperatives, cooperative association;
l) in collaboration with the financial authority granted guidance and inspection, inspection of the implementation of the regime for financial cooperatives, the cooperative association under the provisions of the law;
m) in collaboration with the Vietnam Fatherland Front, members of the law enforcement organizations of cooperatives. Vietnam Fatherland Front, the Member organizations of the advocacy, mobilization of the people involved in building and developing the cooperative, the cooperative association; join with State agencies in developing policies and monitoring the implementation of the law on cooperatives; implement the program, the development of cooperatives, cooperative Nations.
Article 29. The responsibility of ministries, ministerial agencies 1. In collaboration with the Ministry of planning and investment in perfecting the legislation on cooperatives, policy, strategy, program planning, cooperative development, cooperative Nations.
2. Perform the State management functions with respect to cooperatives, cooperative association under state management was assigned.
3. Perform advocacy work, the people, the organizations involved and the establishment of cooperatives.
4. Implement support policies, incentives for cooperatives, cooperative association within the scope of its powers, duties.
5. Create favourable conditions for cooperative, cooperative Nations participated in the target program, the program of social-economic development.
Article 30. The responsibility of the people's Committee of the level 1. Directing, inspecting the implementation of the tasks of the Agency's governance the governance of local cooperatives.
2. Directing the construction and implementation of programs, plans to develop local cooperatives.
3. Perform advocacy work, the people, the organizations involved and the establishment of cooperatives.
4. To enact the measures, policy support cooperatives, cooperative Nations according to the authority.
5. Create favourable conditions for cooperative, cooperative Nations participated in the target program, the program of social-economic development.
6. Coordination, support the Vietnam Fatherland Front and the Member organizations at all levels, the social organization of work; Law enforcement organizations of cooperatives, cooperative association; advocacy, disseminate laws on cooperatives, the cooperative association; implement the program, the development of cooperatives, cooperative association; encouraging members of her organization to join the cooperative.
Chapter VI article 31 ENFORCEMENT TERMS. Effective enforcement of this Decree has effect from the date of Jan. 27, 2014 and replaces Decree No. 177/2004/ND-CP dated 12 October 2004 from the Government detailing the implementation of a number of articles of the law on cooperatives in 2003, Decree No. 77/2005/ND-CP dated 9 June 2005 by the Government on issuing the form guide and build Things cooperative rate, Decree 87/2005/NĐ-CP on 11 July 2005 by the Government on business cooperative registry, Decree No. 88/2005/NĐ-CP on 11 July 2005 by the Government on a number of policy support, encourage the development of cooperatives.
Article 32. Organized cooperative activities, cooperative Nations within a period of 36 months from the date of July 1, 2013, cooperative, Cooperative Union founded before the Cooperative Law enforcement force to conduct the following tasks: 1. Review the Charter , governing the operation of cooperatives, cooperative Nations ensure conformity with the provisions of the law on cooperatives No. 23/2012/QH13 on November 20, 2012.
2. in case of need the sign change, dissolved or transformed forms of activities then conducted the General Assembly members to decide on the registration of change cooperative, cooperative association, a voluntary dissolution or conversion to other types of organisations under the provisions of the law.
3. in case of cooperatives, cooperative Nations guarantee the full implementation of the provisions of the law on cooperatives do not have to register the change.
Article 33. Responsibility 1. The Ministry of planning and investment to host, in cooperation with the relevant guidelines and is responsible for the track, urging the Organization to enforce this Decree.
The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities is responsible for the implementation of this Decree.