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Law No. 991 “On cooperatives”.

Pays/Territoire
Tadjikistan
Type du document
Législation
Date
2013
Source
FAO, FAOLEX
Sujet
Agriculture et développement rural
Mot clé
Coopérative/organisation de producteurs Entité non-gouvernementale Commerce/industrie/sociétés Enregistrement Crédit
Aire géographique
Asie, Asie Centrale, CEI (Communauté des États indépendants), Europe et Asie Centrale, Nations en développement sans littoral, Asie du Nord
Entry into force notes
This Law enters into force on the date of its official publication.
Résumé

This Law defines legal and economic bases of formation, activity and liquidation of cooperatives in the Republic of Tajikistan. Cooperative shall be intended an independent and voluntary association, registered in the prescribed manner and organized on the basis of the membership of individuals, with the aim of meeting joint economic, social, cultural and other needs, as well as their aspirations by combining property (share contributions) and creating a democratically controlled organization of joint ownership. Cooperatives can be created in the following two forms: (a) non-profit (non-commercial) cooperative; and (b) commercial cooperative. A non-profit (non-commercial) cooperative is a non-profit organization that provides services to its members in accordance with the statute of cooperative. The net profit of a non-profit (non-commercial) cooperative, obtained as a result of servicing third parties, is not distributed among its members and is spent for its further development. In the case of the provision of services by a non-profit (non-commercial) cooperative mainly to third parties, it should be transformed into a commercial cooperative. A commercial cooperative is a commercial organization that, in accordance with its statute, provides services mainly to third parties. The net profit of a commercial cooperative may be distributed among its members in the manner provided for by this Law and the statute of the cooperative. Cooperatives can perform activities in the consumer, production, utilities (communal services), procurement, trade servicing, agriculture, crediting and other sphere authorize by acting legislation. Cooperatives operating in the field of crediting are non-banking credit organizations. The establishment and activities of a cooperative shall be based on the following principles: (a) voluntary and open membership in a cooperative; (b) mutual assistance and protection of economic benefits for members of the cooperative; (c) democratic governance; (d) achieving goals to improve the economic and social conditions of members of the cooperative; (e) preservation of economic and entrepreneurial independence of members of the cooperative; (f) providing members of the cooperative access to education and training; and (g) conducting transparent activities of the cooperative. A cooperative is obliged to: (a) keep the register of cooperative members and their shares; (b) maintain proper accounting in accordance with the legislation of the Republic of Tajikistan; (c) provide free of charge a copy of the charter, a list of cooperative members, information about them for inspection at any convenient time and at the address at which the cooperative is registered; and (d) provide its financial documentation for an audit by an independent auditor. This Law consists of IX Chapters divided into 45 Articles. Chapter I lays down general provisions. Chapter II regards constitution and state registration of cooperative. Chapter III establishes rights and duties of the members of cooperative. Chapter IV regards membership in cooperative. Chapter V regards organizational structure and management of cooperative. Chapter VI regards property of cooperative. Chapter VII regards audit and accountability of cooperative. Chapter VIII regards reorganization and liquidation of cooperative. Chapter IX lays down final provisions.

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