Cooperation in the exchange of information about cooperatives between information systems

Cooperative information exchange between authorities

According to Article 5 of the Regulation No.01/2022/QCLT-BTC-BKHDT of the Ministry of Planning and Investment and the Ministry of Finance guiding the mode of information exchange as follows:

- Form of information exchange:

+ The exchange of cooperative information is done through the electronic network connecting the national information system on registration of cooperatives and tax registration system.

+ In case of need for management and use of information or technical elements, the parties may exchange information via email, electronic files or other forms.

- Frequency of information exchange

+ Information shall be exchanged automatically in real time;

+ In specific cases, in order to serve the state management, the General Department of Taxation and the Department of Business Registration may reach agreement on the time and frequency of information exchange.

- Act as the focal point in information exchange, including:

+ Central level:

General Department of Taxation

Department of Business Registration

+ Local level

Provincial Departments of Taxation, Sub-departments of Taxation and Sub-departments of Taxation.

Business registration offices of provincial-level Planning and Investment Departments and Finance-Planning Divisions of district-level People's Committees

Cooperation in the exchange of information about cooperatives between information systems

Information exchanged between the information system on cooperatives and the tax registration system

According to Article 6 of the Regulation No.01/2022/QCLT-BTC-BKHDT issued by the Ministry of Planning and Investment and the Ministry of Finance on guidelines for information exchanged between the National Information System for cooperative registration and tax registration system as follows:

- Exchange information includes:

+ System of shared lists

+ Information about registration of establishment of cooperatives, registration of operation of affiliates and business locations of cooperatives

+ Information about registration of changes in contents of registration of cooperatives, registration of operation of dependent units, business locations of cooperatives

+ Information about the operation of cooperatives, their affiliates and business locations;

+ Information about registration for temporary cessation of business operation of cooperatives, affiliated units, business locations of cooperatives

+ Information about registration for dissolution of cooperatives or cooperatives declared bankrupt or shutdown of affiliated entities or business locations of cooperatives

+ Information on notices of violations subject to withdrawal of cooperative registration certificates and information on decisions to withdraw cooperative registration certificates

+ Information about the cooperative, affiliate and business location of the cooperative no longer operates at the registered address;

+ Information about violations against legislation on taxation committed by taxpayers who are cooperatives, their affiliates or business locations.

- According to specific demand, General Department of Taxation and Business Registration Department shall reach an agreement on amendments to the list of exchange information in accordance with law provisions and the works carried out by both agencies.

Accordingly, the information exchanged between the National Information System of cooperatives and the tax registration system is the information about the registration of cooperatives such as the information about the establishment, the change in the registration contents, the operation, the information about the operation status of cooperatives, etc.

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