Is it mandatory to use a digital signature for e-xem bóng đá trực tiếp vtv2 transactions in Vietnam?
Is it mandatory to use a digital signature for e-xem bóng đá trực tiếp vtv2 transactions in Vietnam?
Based on Clause 1, Article 4 ofCircular 19/2021/TT-BTC, it is stipulated as follows:
Principles of e-xem bóng đá trực tiếp vtv2 transactions
- Taxpayers conducting e-xem bóng đá trực tiếp vtv2 transactions must have the ability to access and use the Internet, have an email address, have a digital signature as stipulated in Article 7 of this Circular, or have a mobile phone number issued by a telecommunications company in Vietnam (for individuals not yet issued a digital certificate) registered for use to transact with the xem bóng đá trực tiếp vtv2 authority, except where taxpayers choose the method of e-xem bóng đá trực tiếp vtv2 payment as stipulated at Point đ, Clause 2 of this Article in accordance with the regulations of banks or intermediary payment service providers.
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Therefore, according to the above regulation, taxpayers are required to use a digital signature when transacting electronically with xem bóng đá trực tiếp vtv2 authorities. However, individuals who have not been issued a digital certificate can use a mobile phone number (issued by a telecommunications company in Vietnam) registered for use to transact with xem bóng đá trực tiếp vtv2 authorities.
Additionally, if individuals or organizations choose the method of e-xem bóng đá trực tiếp vtv2 payment through banks or intermediary payment service providers, they follow the regulations of that bank or organization, which may not require a digital signature.
Is it mandatory to use a digital signature for e-xem bóng đá trực tiếp vtv2 transactions in Vietnam?(Image from the Internet)
How do taxpayers use digital signatures and authenticate e-transactions in Vietnam?
According to Clause 4, Article 7 ofCircular 19/2021/TT-BTC, it regulates the use of digital signatures and e-transaction authentication by taxpayers as follows:
- Taxpayers must use digital signatures with a digital certificate as stipulated in Clause 1 and Points a, b, Clause 2 of Article 7Circular 19/2021/TT-BTCto sign e-documents when transacting with xem bóng đá trực tiếp vtv2 authorities by e-means.
- Taxpayers signing a xem bóng đá trực tiếp vtv2 service contract with a xem bóng đá trực tiếp vtv2 agent will have the xem bóng đá trực tiếp vtv2 agent use the xem bóng đá trực tiếp vtv2 agent's digital certificate to sign the taxpayer's e-documents when transacting with xem bóng đá trực tiếp vtv2 authorities by e-means.
- Individual taxpayers conducting e-xem bóng đá trực tiếp vtv2 transactions with xem bóng đá trực tiếp vtv2 authorities who have not been issued a digital certificate may:
+ Use e-transaction authentication codes sent as "messages" to the taxpayer's registered mobile phone number or email address by the e-portal of the General Department of Taxation or systems of relevant e-transaction bodies (hereinafter referred to as SMS OTP);
+ Or use an e-transaction authentication code generated randomly every minute from an automated e-device provided by xem bóng đá trực tiếp vtv2 authorities or related agencies (hereinafter referred to as Token OTP);
+ Or use an e-transaction authentication code automatically generated after a certain period by an application provided by xem bóng đá trực tiếp vtv2 authorities or relevant agencies and installed on smartphones, tablets (hereinafter referred to as Smart OTP).
+ Or authenticate via biometrics as stipulated inNghị định 165/2018/NĐ-CP.
- Taxpayers as organizations or individuals declaring and paying taxes on behalf of other organizations, individuals, or foreign contractors conducting e-xem bóng đá trực tiếp vtv2 transactions with xem bóng đá trực tiếp vtv2 authorities must use the digital certificate of the organization or individual declaring and paying taxes on behalf of others to sign e-documents when transacting with xem bóng đá trực tiếp vtv2 authorities by e-means.
What are regulations on the use of digital signatures and e-transaction authentication codes on e-documents by xem bóng đá trực tiếp vtv2 authorities in Vietnam?
Based on Clause 7, Article 7 ofCircular 19/2021/TT-BTC, the use of digital signatures and e-transaction authentication codes herein is generally referred to as e-signature. Therefore, the use of digital signatures and e-transaction authentication codes on e-documents by xem bóng đá trực tiếp vtv2 authorities is also considered e-signing on e-documents by xem bóng đá trực tiếp vtv2 authorities.
Based on Clause 5, Article 7 ofCircular 19/2021/TT-BTC, it regulates e-signing on e-documents by xem bóng đá trực tiếp vtv2 authorities as follows:
- For e-documents that are notifications automatically generated by the e-portal of the General Department of Taxation and sent to taxpayers or automatically generated by the xem bóng đá trực tiếp vtv2 management system of the General Department of Taxation and sent to taxpayers through the e-portal of the General Department of Taxation according to Article 5 ofCircular 19/2021/TT-BTC, they use a digital signature on behalf of the General Department of Taxation issued by a digital signature certifying service organization as stipulated by the Ministry of Information and Communications.
- For e-documents created by xem bóng đá trực tiếp vtv2 officials on the xem bóng đá trực tiếp vtv2 management system of the General Department of Taxation pursuant to xem bóng đá trực tiếp vtv2 management procedures to be sent to taxpayers via the e-portal of the General Department of Taxation according to Article 5 ofCircular 19/2021/TT-BTC, a simultaneous use of a digital signature on behalf of the xem bóng đá trực tiếp vtv2 authority issued by a digital signature certifying service organization as stipulated by the Ministry of Information and Communications and the digital signatures of xem bóng đá trực tiếp vtv2 officials issued by the Government of Vietnam's Cryptographic Service is required according to the authorized functions and duties specified in the Law on xem bóng đá trực tiếp vtv2 Administration and guiding documents.
- The General Department of Taxation develops an e-signing system to manage digital signatures issued to xem bóng đá trực tiếp vtv2 officials; manages the e-signing process to ensure safety, security, and compliance.
