Exchange of information relating to activities of cooperatives

Regulation 01/2022/QCLT-BTC-BKHDT to provide for the exchange of information on activities of cooperatives among systems.

Exchange of information upon establishment of cooperatives

According to Article 8 of the Regulation No.01/2022/TT-BKHDT dated April 8, 2019 of the Minister of Planning and Investment.

- The creation and issuance of codes of cooperatives, codes of affiliates and business locations shall be carried out as follows:

+ When the application for registration of cooperative establishment, registration of affiliate operation, business location is eligible for issuance of certificate of cooperative registration, certificate of registration of affiliate operation, certificate of registration of business location, National information system for registration of cooperative information transmission, registration of cooperative establishment, registration of operation of affiliate, business location to the tax registration system according to the list in Annexes 5, 6 enclosed herewith.

+ The tax registration system shall receive information about registration of establishment of cooperatives, registration of dependent units, registration of business locations from the National Information System for registration of cooperatives, automatically check the conformity of the information and send feedbacks to the National Information System for cooperative registration within 02 working days from the day on which the information is received.

If the information is consistent, the tax registration system shall automatically generate the codes of cooperatives, the codes of dependent units, the codes of business locations and decentralize the tax authorities to manage the cooperatives, dependent units, business locations; simultaneously, transmit the information about the codes of cooperatives, codes of dependent units, codes of business locations, and information about tax authorities in charge of the cooperatives, their affiliates and business locations to the National Information System for cooperative registration.

If the information is not consistent, the tax registration system shall automatically respond to the unsatisfactory information and transmit it to the National Information System for registration of cooperatives according to the list in Annex 7 enclosed with this Regulation.

+ Based on the information provided by the tax registration system, the cooperative registration agency shall:

* If the code is received from the tax registration system and the application for establishment of the cooperative, the application for registration of affiliate operation, business location is complete and valid, the cooperative registration agency shall issue the certificate of registration of cooperative operation, the certificate of registration of affiliate operation, the certificate of registration of business location, and notify the supervisory tax authority to the cooperative.

* If the National Information System for cooperative registration receives a code from the tax registration system, but the application for registration of cooperative is not complete or valid, and the cooperative registration agency shall not issue the Certificate of cooperative registration, Certificate of operation registration of dependent units, Certificate of registration of business location to the National Information System for registration of information transmission cooperative to the tax registration system for cancellation of the generated code.

* If the tax registration system's response to the inconformity of the information, ineligibility for issuance of codes of cooperatives, codes of dependent units and codes of business locations is received, the cooperative registration agency shall re-check the information compared to the cooperative's registration dossier, and then send a notice requesting the cooperative to modify or supplement the application as prescribed.

The national information system for registration of cooperatives shall transmit information to the tax registration application system on the list in Appendix 8 to this Regulation (not printed herein).

Exchange of information relating to activities of cooperatives

Exchange of information when cooperatives change their head-offices

According to Clause 1 Article 9 of Regulation No.01/2022/TT-BKHDT

- When the application for relocation of the headquarter of the cooperative, its affiliated unit, business location is eligible for issuance of the certificate of cooperative registration, certificate of registration of affiliate operation, certificate of registration of business location, National information system for registration of cooperative shall transmit the registration information to the tax registration system. Information transmitted includes registered information to change the address of a cooperative, a dependent unit or business place updated on the national information system on registration of cooperatives according to the list provided in Appendix 9 to this Regulation (not printed herein).

- The tax registration system shall automatically check and compare information about the change in the address of the headquarter received from the National information system for registration of cooperatives as prescribed in Point a of this Clause and verify information about cooperatives, affiliated units and business locations for which tax procedures have been completed with the tax authority in charge as prescribed in Article 11 of Circular No. 105/2020/TT-BTC dated December 03, 2020 of the Minister of Finance providing guidance on tax registration in order to notify the National information system for registration of cooperatives, in particular:

+ If the changed information is insufficient, invalid, or the cooperative, affiliated entity, or business location fails to complete the tax procedure at the tax authority from which it relocates, the tax registration system will return the result of the error according to Appendix 3 issued together with this Regulation to National Registration System.

+ If the amendments are sufficient and valid and the cooperative, affiliated unit, or business location has completed tax procedures at the tax authority from which the electronic tax registration system is relocated, the supervisory tax authority of the destination shall carry out procedures for transmitting information about the National cooperative registration system. The list of returns from the tax registration system is provided in Appendix 3 to this Regulation.

+ Based on the information provided by the tax registration system, the cooperative registration agency shall issue the certificate of registration of cooperative or affiliated unit, the certificate of registration of business location and send a notification to the tax authority in charge of cooperative.

+ National information system for registration of cooperatives shall transmit information about issuance of certificates of registration of cooperatives, certificates of registration of affiliate operation, and certificates of registration of business locations to tax registration system.

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