Vietnam: What do e-document in e-đá bóng trực tiếp transactions include?
Vietnam: What do e-document in e-đá bóng trực tiếp transactions include?
According to Clause 1, Article 3 ofCircular 19/2021/TT-BTC, e-document are information created, sent, received, and stored by electronic means when taxpayers, đá bóng trực tiếp authorities, agencies, organizations, and other individuals are involved in e-đá bóng trực tiếp transactions.
According to Clause 1, Article 6 ofCircular 19/2021/TT-BTC, e-document in e-đá bóng trực tiếp transactions include:
- Electronic đá bóng trực tiếp dossiers: taxpayer registration dossiers; đá bóng trực tiếp declaration dossiers; confirmation of đá bóng trực tiếp obligations; đá bóng trực tiếp payment information reviews; procedures for offsetting excess đá bóng trực tiếp amounts, late payment money, fines; đá bóng trực tiếp refund dossiers; đá bóng trực tiếp exemption and reduction dossiers; exemption of late payment money; not calculating late payment money; debt freezing dossiers; đá bóng trực tiếp debt write-off dossiers; đá bóng trực tiếp payment extension; reschedule đá bóng trực tiếp debt payments, and other đá bóng trực tiếp-related documents in electronic form as stipulated in theLuật Quản trực tiếp bóng đá việt nam hôm nayếand its guiding documents.
- Electronic NSNN payment vouchers: NSNN payment vouchers as stipulated inNghị định 11/2020/NĐ-CPin electronic form. If taxes are paid through the bank's electronic đá bóng trực tiếp payment form or an intermediary payment service provider, the NSNN payment voucher is the transaction document of the bank or intermediary payment service provider which must ensure sufficient information in the NSNN payment voucher form.
- Notifications, decisions, and other documents from the đá bóng trực tiếp authority in electronic form.
- e-document as stipulated in Clause 1, Article 6 ofCircular 19/2021/TT-BTCmust be electronically signed according to the regulations in Article 7 ofCircular 19/2021/TT-BTC.
In case the electronic đá bóng trực tiếp dossier includes attached documents in paper form, they must be converted to electronic form according to the regulations in thexem bóng đá trực tiếp nhà cái Giao dịchandNghị định 165/2018/NĐ-CP.
Vietnam: What do e-document in e-đá bóng trực tiếp transactions include? (Image from the Internet)
Do e-documents during e-đá bóng trực tiếp transactions have the same value as physical đá bóng trực tiếp documents in Vietnam?
According to Clause 2, Article 6 ofCircular 19/2021/TT-BTCstipulates as follows:
E-document in e-đá bóng trực tiếp transactions
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Legal value of e-document: e-document as stipulated in this Circular have the same value as paper records, documents, notifications, and other written papers. e-document are considered original if executed through one of the methods specified in Article 5 of Decree No. 165/2018/ND-CP.
Conversion of e-document to paper documents and vice versa:
e-document are converted to paper documents and vice versa according to the regulations in the Law on Electronic Transactions and Decree No. 165/2018/ND-CP and must ensure the data format standards and technical specifications as stipulated by current law.
Restoring NSNN payment vouchers is done according to the regulations in the Law on Electronic Transactions, Decree No. 165/2018/ND-CP, and Article 23 of this Circular.
- Amendment of e-document: e-document are amended according to the regulations in Article 8 of Decree No. 165/2018/ND-CP.
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Thus, e-documents during e-đá bóng trực tiếp transactions have the same value as physical đá bóng trực tiếp documents.
What are the regulations on e-signing on the e-document of the đá bóng trực tiếp authority in Vietnam?
According to Clause 5, Article 7 ofCircular 19/2021/TT-BTC, e-signing on e-document of the đá bóng trực tiếp authority is regulated as follows:
- For e-document that are notifications automatically created and sent to taxpayers by the General Department of Taxation’s electronic portal or automatically created and sent to taxpayers by the General Department of Taxation’s đá bóng trực tiếp management system via the electronic portal of the General Department of Taxation as stipulated in Article 5 ofCircular 19/2021/TT-BTC, the digital signature on behalf of the General Department of Taxation provided by the digital signature certification service provider as regulated by the Ministry of Information and Communications shall be used.
- For e-document created by đá bóng trực tiếp officials on the General Department of Taxation’s đá bóng trực tiếp management system according to đá bóng trực tiếp management procedures to send to taxpayers via the electronic portal of the General Department of Taxation as stipulated in Article 5 ofCircular 19/2021/TT-BTC, it is required to use both the digital signature on behalf of the đá bóng trực tiếp authority provided by the digital signature certification service provider as regulated by the Ministry of Information and Communications and the digital signatures of đá bóng trực tiếp officials provided by the Government Cipher Committee according to their assigned functions and authorities stipulated in theLuật Quản trực tiếp bóng đá việt nam hôm nayếand its guiding documents.
- The General Department of Taxation shall establish an electronic signature system to manage issued digital signatures for đá bóng trực tiếp officials; manage the e-signing process in a conformable manner ensuring safety, security, and compliance.
