Circular 03: Three Cases of Revocation of Cooperative Registration Certificates

This is an important provision stipulated in Circular 03/2014/TT-BKHDT guiding the registration of cooperatives and reporting policies on the operational status of cooperatives.

To be specific:, Circular 03/2014/TT-BKHDT stipulates that the certificate of cooperative registration is revoked in the following cases:

thu hoi giay phep, hop tac xa, truong hop, thong tu 03/2014/TT-BKHĐT

- First: In cases where the cooperative is dissolved, bankrupt, merged, or consolidated, the cooperative registration authority issues a notice and a decision to revoke the cooperative registration certificate.- Second: In cases where the cooperative registration authority discovers that the content declared in the cooperative registration dossier is untruthful and inaccurate:

- If the cooperative registration authority discovers that the content declared in the cooperative registration dossier is untruthful and inaccurate, it shall issue a notice of the cooperative's violations and issue a decision to revoke the cooperative registration certificate.- If the cooperative registration authority discovers that the content declared in the dossier for registration of changes to the cooperative registration content is untruthful and inaccurate, it shall issue a notice of the cooperative's violations and annul the changes made based on the untruthful and inaccurate information, restore the cooperative registration certificate issued based on the most recent valid dossier, and notify the competent authority for handling in accordance with the law.

- Third: In cases where the cooperative exploits the cooperative's name for unlawful activities; operates in prohibited industries or trades; operates in conditional business lines without meeting the legal conditions; fails to register a tax code within one year from the date of issuance of the registration certificate; or relocates its head office to a different locality without registering within one year, the cooperative registration authority shall issue a written notice of the violations and request the legal representative of the cooperative to come to the registration authority's office to explain. After ten working days from the end date specified in the notice, if the requested person does not appear or the explanation is not satisfactory, the cooperative registration authority shall issue a decision to revoke the cooperative registration certificate.

More details can be found in Circular 03/2014/TT-BKHDT, effective from August 1, 2014.

Thu Ba

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