What is lịch trực tiếp bóng đá hôm nay definition of electronic document? What is lịch trực tiếp bóng đá hôm nay method of storing electronic documents in Vietnam?
What is lịch trực tiếp bóng đá hôm nay definition ofelectronic document? What is lịch trực tiếp bóng đá hôm nay method ofstoring electronic documents in Vietnam?
According to Clause 2, Article 3 ofCircular 19/2021/TT-BTCguiding electronic transactions and issued by lịch trực tiếp bóng đá hôm nay Minister of Finance:
Definitions
For lịch trực tiếp bóng đá hôm nay purposes of this Circular, lịch trực tiếp bóng đá hôm nay terms below shall be construed as follows:
1.“e-tax transactions”refer to transactions conducted by organizations and individuals by electronic means within lịch trực tiếp bóng đá hôm nay scope of this Circular.
2.“e-document”refers to information generated, sent, received or stored by electronic means when a taxpayer, tax authority or another organization or individual concerned conducts an e-tax transaction.
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Thus, an electronic document refers to information generated, sent, received or stored by electronic means when a taxpayer, tax authority or another organization or individual concerned conducts an e-tax transaction.
What is lịch trực tiếp bóng đá hôm nay definition of electronic document? What is lịch trực tiếp bóng đá hôm nay method of storing electronic documents in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)
How many types of electronic documents in Vietnam are there?
According to Article 6 ofCircular 19/2021/TT-BTC, lịch trực tiếp bóng đá hôm nay types of E-documents during e-tax transactions include:
[1]E-tax dossiers:
+ applications for taxpayer registration;
+ tax declaration dossiers; confirmations of fulfillment of tax obligations;
+ tracing of tax payment information;
+ procedures for offsetting overpaid tax, late payment interest and fines;
+ applications for tax refund; applications for tax exemption, applications for tax reduction; applications for late payment interest exemption; applications for late payment interest cancellation;
+ applications for tax debt freezing; applications for cancellation of tax, late payment interest and fine debt; applications for extension of tax payment deadline; applications for payment of tax debt by installments, and other electronic applications and documents prescribed in lịch trực tiếp bóng đá hôm nay Law on Tax Administration and legal documents elaborating lịch trực tiếp bóng đá hôm nay Law on Tax Administration.
[2] E-state budget payment document: lịch trực tiếp bóng đá hôm nay state budget payment document prescribed in lịch trực tiếp bóng đá hôm nay Decree No. 11/2020/ND-CP in electronic form, if tax is electronically paid using lịch trực tiếp bóng đá hôm nay service of a bank or IPSP, lịch trực tiếp bóng đá hôm nay state budget payment document which is lịch trực tiếp bóng đá hôm nay bank’s or IPSP’s transaction document must contain all information on lịch trực tiếp bóng đá hôm nay sample state budget payment document.
[3] Notifications, decisions and other documents of tax authorities in electronic form.
[4] E-documents prescribed in this Clause must be e-signed as prescribed in Article 7ofCircular 19/2021/TT-BTC.
If an e-tax dossier contains attached documents in paper form, they must be converted into e-documents as prescribed by lịch trực tiếp bóng đá hôm nay Law on E-Transactions andNghị định 165/2018/NĐ-CP.
Thus, basically, there are 4 types of electronic documents which include various sub-types as specified above.
What are lịch trực tiếp bóng đá hôm nay requirements for electronic documents in Vietnam to have legal value?
According to Clause 2, Article 6 ofCircular 19/2021/TT-BTC:
E-documents during e-tax transactions
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2. Legal validity of e-documents: lịch trực tiếp bóng đá hôm nay e-documents prescribed in this Circular have lịch trực tiếp bóng đá hôm nay same validity as physical applications, dossiers, notifications and documents. An e-document is considered an original if one of lịch trực tiếp bóng đá hôm nay measures mentioned in Article 5 of lịch trực tiếp bóng đá hôm nay Decree No. 165/2018/ND-CP is implemented.
At lịch trực tiếp bóng đá hôm nay same time, referring to Article 5 ofDecree 165/2018/ND-CP:
Validity of electronic documents
1. Electronic documents must satisfy all requirements for state management and conform to regulations of specialized law. Format, generation, sending and receipt of electronic documents and validity thereof shall comply with lịch trực tiếp bóng đá hôm nay Law on E-Transactions.
2. An electronic document shall be considered an original if one of lịch trực tiếp bóng đá hôm nay following methods is adopted:
a) lịch trực tiếp bóng đá hôm nay electronic document is digitally signed by an electronic document originator and relevant responsible organization or individual as prescribed by specialized law.
b) lịch trực tiếp bóng đá hôm nay information system provides a method of ensuring integrity of lịch trực tiếp bóng đá hôm nay electronic document in lịch trực tiếp bóng đá hôm nay sending, receiving and storage process; records that an organization or individual has generated an electronic document and relevant responsible organization or individual has engaged in processing lịch trực tiếp bóng đá hôm nay electronic document, and adopts one of lịch trực tiếp bóng đá hôm nay following methods to authenticate whether lịch trực tiếp bóng đá hôm nay organization or individual generates lịch trực tiếp bóng đá hôm nay electronic document and relevant responsible organization or individual engages in processing lịch trực tiếp bóng đá hôm nay electronic document: digital certificate-based authentication, biometric authentication, authentication using two factors or more, including one-time authentication code or random authentication code.
c) Other methods agreed upon by parties, ensuring lịch trực tiếp bóng đá hôm nay integrity of data, authenticity and non-repudiation in accordance with regulations of lịch trực tiếp bóng đá hôm nay Law on E-Transactions.
Thus,according to lịch trực tiếp bóng đá hôm nay regulations above, an electronic document must meet all state management requirements, comply with lịch trực tiếp bóng đá hôm nay provisions of specialized law, and ensure other factors to have legal value.
