Do e-documents in e-tax transactions have vtv5 trực tiếp bóng đá hôm nay same value as paper documents in Vietnam?
Do e-documents in e-tax transactions have vtv5 trực tiếp bóng đá hôm nay same value as paper documents in Vietnam?
Pursuant to Clause 2, Article 6 ofCircular 19/2021/TT-BTCguiding e-transactions in vtv5 trực tiếp bóng đá hôm nay field of taxation issued by vtv5 trực tiếp bóng đá hôm nay Minister of Finance, vtv5 trực tiếp bóng đá hôm nay regulations are as follows:
e-documents in e-tax transactions
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2. Legal value of e-documents: e-documents stipulated in this Circular have vtv5 trực tiếp bóng đá hôm nay same value as dossiers, documents, notices, and paper texts. An e-document is considered an original if it is implemented through one of vtv5 trực tiếp bóng đá hôm nay measures stipulated in Article 5 of Decree No. 165/2018/ND-CP.
3. Conversion of e-documents to paper documents and vice versa:
e-documents are converted to paper documents and vice versa according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay e-Transactions Law and Decree No. 165/2018/ND-CP and must ensure data formats and technical standards according to current legal regulations.
vtv5 trực tiếp bóng đá hôm nay recovery of e-documents for remittance to vtv5 trực tiếp bóng đá hôm nay State budget is carried out according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay e-Transactions Law, Decree No. 165/2018/ND-CP, and Article 23 of this Circular.
4. Amendment of e-documents: e-documents are amended according to regulations in Article 8 of Decree No. 165/2018/ND-CP.
5. Storage of e-documents: vtv5 trực tiếp bóng đá hôm nay storage of e-documents in taxation is implemented according to vtv5 trực tiếp bóng đá hôm nay time limit stipulated by law, similar to paper documents, suitable for vtv5 trực tiếp bóng đá hôm nay e-storage environment, and relevant legal regulations on storage, ensuring vtv5 trực tiếp bóng đá hôm nay conditions stipulated in Clause 1, Article 15 of vtv5 trực tiếp bóng đá hôm nay e-Transactions Law. In cases where vtv5 trực tiếp bóng đá hôm nay e-document storage period has expired, if it relates to vtv5 trực tiếp bóng đá hôm nay integrity of vtv5 trực tiếp bóng đá hôm nay system's information and vtv5 trực tiếp bóng đá hôm nay e-documents in circulation, they must continue to be stored until vtv5 trực tiếp bóng đá hôm nay destruction of e-documents does not affect other e-transactions, then they can be destroyed.
Current regulations indicate: vtv5 trực tiếp bóng đá hôm nay legal value of e-documents: e-documents stipulated in this Circular have vtv5 trực tiếp bóng đá hôm nay same value as dossiers, documents, notices, and paper texts. Additionally, an e-document is considered an original if implemented through one of vtv5 trực tiếp bóng đá hôm nay measures mentioned above.
Do e-documents in e-tax transactions have vtv5 trực tiếp bóng đá hôm nay same value as paper documents in Vietnam? (Image from Internet)
Are notices about payment of tax debt into vtv5 trực tiếp bóng đá hôm nay State budget considered e-documents in Vietnam?
According to Point c, Clause 1, Article 6 ofCircular 19/2021/TT-BTCguiding e-transactions in vtv5 trực tiếp bóng đá hôm nay field of taxation issued by vtv5 trực tiếp bóng đá hôm nay Minister of Finance of Vietnam, vtv5 trực tiếp bóng đá hôm nay regulations are as follows:
e-documents in e-tax transactions
1. e-documents include:
a) e-tax dossiers: taxpayer registration dossiers; tax declaration dossiers; confirmation of tax obligation performance; verification of tax payment information; tax, late payment, refund, surplus payment offset procedures; tax refund dossiers; tax exemption and reduction dossiers; waiver of late payment; non-calculation of late payment; deferral of tax debt; tax debt write-off dossiers; tax payment extension; installment payment of tax debt and other tax-related dossiers, documents in e-form as prescribed by vtv5 trực tiếp bóng đá hôm nay Tax Administration Law and guiding documents.
b) e-State budget remittance documents: State budget remittance documents as prescribed in Decree No. 11/2020/ND-CP dated January 20, 2020, of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam regarding administrative procedures in vtv5 trực tiếp bóng đá hôm nay field of State Treasury (hereinafter referred to as Decree No. 11/2020/ND-CP) in e-form. In vtv5 trực tiếp bóng đá hôm nay case of tax payments through e-payment methods of banks or intermediary payment service providers, then vtv5 trực tiếp bóng đá hôm nay State budget remittance document is vtv5 trực tiếp bóng đá hôm nay transaction document of vtv5 trực tiếp bóng đá hôm nay bank or intermediary payment service provider that must ensure all information on vtv5 trực tiếp bóng đá hôm nay State budget remittance document form.
c) Other notifications, decisions, documents from tax authorities in e-form.
d) e-documents under this clause must be electronically signed in accordance with Article 7 of this Circular. In cases where e-tax dossiers have accompanying documents in paper form, they must be converted to e-form according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay e-Transactions Law, Decree No. 165/2018/ND-CP dated December 24, 2018, of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam on e-transactions in financial activities (hereinafter referred to as Decree No. 165/2018/ND-CP).
According to this regulation, e-documents include: Notifications, decisions, and other documents from tax authorities in e-form. Therefore, it can be seen that notifications, decisions, and other documents from tax authorities in e-form are considered e-documents as per vtv5 trực tiếp bóng đá hôm nay regulations.
What are regulations onregistration of digital certificates and mobile phone number for vtv5 trực tiếp bóng đá hôm nay purpose of conducting e-transactions in taxation in Vietnam?
According to Clause 2, Article 7 ofCircular 19/2021/TT-BTCregulating e-registration in e-tax transactions, it states:
- Taxpayers when conducting e-tax transactions must use a valid digital certificate issued by a public digital signature certification service provider, or a competent state agency, or a competent state agency that recognizes digital signatures on tax dossiers, e-tax documents except in vtv5 trực tiếp bóng đá hôm nay following cases:
a) vtv5 trực tiếp bóng đá hôm nay taxpayer is an individual who already has a tax code but has not been issued a digital certificate.
b) vtv5 trực tiếp bóng đá hôm nay taxpayer conducts vtv5 trực tiếp bóng đá hôm nay first taxpayer registration and is granted a tax code according to vtv5 trực tiếp bóng đá hôm nay provisions of Clause 1, Article 13 of this Circular.
c) vtv5 trực tiếp bóng đá hôm nay taxpayer chooses vtv5 trực tiếp bóng đá hôm nay e-tax payment method according to vtv5 trực tiếp bóng đá hôm nay provisions of Point đ, Clause 2, Article 4 of this Circular as prescribed by vtv5 trực tiếp bóng đá hôm nay bank or vtv5 trực tiếp bóng đá hôm nay intermediary payment service provider.
- Registration of digital certificates and mobile phone number for vtv5 trực tiếp bóng đá hôm nay purpose of conducting e-transactions in taxation
a) Taxpayers are allowed to register one or more digital certificates to conduct e-tax transactions; they can use multiple digital certificates for one tax administrative procedure.
b) Before using a digital certificate to conduct e-tax transactions, taxpayers must register vtv5 trực tiếp bóng đá hôm nay digital certificate with vtv5 trực tiếp bóng đá hôm nay tax authority.
c) For individuals mentioned at Point a, Clause 1 of this Article, one unique mobile phone number can be registered to receive e-transaction authentication codes via "messages" for each e-transaction with vtv5 trực tiếp bóng đá hôm nay tax authority.
d) For taxpayers as prescribed at Point b, Clause 1 of this Article, one unique mobile phone number of vtv5 trực tiếp bóng đá hôm nay individual or vtv5 trực tiếp bóng đá hôm nay individual as vtv5 trực tiếp bóng đá hôm nay legal representative of vtv5 trực tiếp bóng đá hôm nay organization can be registered to receive e-transaction authentication codes via "messages" when submitting vtv5 trực tiếp bóng đá hôm nay first taxpayer registration dossier electronically to vtv5 trực tiếp bóng đá hôm nay tax authority.
