When is an e-document in an e-tax transaction considered vtv5 trực tiếp bóng đá hôm nay original in Vietnam?
What are e-documents in e-tax transactions in Vietnam?
Pursuant to Article 3Circular 19/2021/TT-BTCstipulates as follows:
Explanation of terms
In this Circular, vtv5 trực tiếp bóng đá hôm nay following terms are understood as follows:
- “e-tax transaction” is a transaction carried out by agencies, organizations, individuals using e-methods within vtv5 trực tiếp bóng đá hôm nay scope of this Circular.
- “e-document” is information created, sent, received, and stored by e-means when taxpayers, tax authorities, agencies, organizations, or other individuals involved in performing e-tax transactions.
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e-documents in e-tax transactions should be understood as information created, sent, received, and stored by e-means when taxpayers, tax authorities, agencies, organizations, or other individuals involved in performing e-tax transactions.
When is an e-document in an e-tax transaction considered vtv5 trực tiếp bóng đá hôm nay original in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
When is an e-document in an e-tax transaction considered vtv5 trực tiếp bóng đá hôm nay original in Vietnam?
Pursuant to Clause 2 Article 6Circular 19/2021/TT-BTCstipulates as follows:
E-document in e-tax transaction
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- vtv5 trực tiếp bóng đá hôm nay legal value of an e-document: e-documents as prescribed in this Circular have vtv5 trực tiếp bóng đá hôm nay same value as files, documents, notifications, and paper texts. An e-document is considered vtv5 trực tiếp bóng đá hôm nay original if it is executed by one of vtv5 trực tiếp bóng đá hôm nay methods prescribed in Article 5 of Decree 165/2018/ND-CP.
- 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 Law on e-Transactions and Decree 165/2018/ND-CP, and must ensure compliance with vtv5 trực tiếp bóng đá hôm nay current data formatting and technical standards stipulated by law.
Payment documents for state budget recovery are carried out according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay Law on e-Transactions, Decree 165/2018/ND-CP, and Article 23 of this Circular.
- Modification of e-documents: e-documents are modified according to vtv5 trực tiếp bóng đá hôm nay provisions in Article 8 of Decree 165/2018/ND-CP.
- Storage of e-documents: vtv5 trực tiếp bóng đá hôm nay storage of e-documents in vtv5 trực tiếp bóng đá hôm nay field of taxation is carried out for vtv5 trực tiếp bóng đá hôm nay duration prescribed by law, similar to paper documents, compatible with vtv5 trực tiếp bóng đá hôm nay e-storage environment and conditions, and compliance with related legal regulations on storage, ensuring conditions set out in Clause 1, Article 15 of vtv5 trực tiếp bóng đá hôm nay Law on e-Transactions. In cases where vtv5 trực tiếp bóng đá hôm nay e-document storage period as prescribed has expired but pertains to vtv5 trực tiếp bóng đá hôm nay integrity of vtv5 trực tiếp bóng đá hôm nay system information and vtv5 trực tiếp bóng đá hôm nay ongoing e-documents, they must continue to be stored until vtv5 trực tiếp bóng đá hôm nay destruction of vtv5 trực tiếp bóng đá hôm nay e-documents does not affect other e-transactions, at which point they can be destroyed.
e-documents in e-tax transactions are considered vtv5 trực tiếp bóng đá hôm nay original if executed by one of vtv5 trực tiếp bóng đá hôm nay methods prescribed in Article 5Decree 165/2018/ND-CP, specifically:
- vtv5 trực tiếp bóng đá hôm nay e-document is digitally signed by vtv5 trực tiếp bóng đá hôm nay agency, organization, or individual who created vtv5 trực tiếp bóng đá hôm nay e-document and vtv5 trực tiếp bóng đá hôm nay agency, organization, or individual responsible as per specialized legal provisions.
- vtv5 trực tiếp bóng đá hôm nay information system ensures vtv5 trực tiếp bóng đá hôm nay integrity of vtv5 trực tiếp bóng đá hôm nay e-document during vtv5 trực tiếp bóng đá hôm nay process of transmission, reception, storage within vtv5 trực tiếp bóng đá hôm nay system; recording vtv5 trực tiếp bóng đá hôm nay agency, organization, or individual who created vtv5 trực tiếp bóng đá hôm nay e-document and vtv5 trực tiếp bóng đá hôm nay agency, organization, or individual responsible that participated in processing vtv5 trực tiếp bóng đá hôm nay e-document and applying one of vtv5 trực tiếp bóng đá hôm nay following methods to authenticate vtv5 trực tiếp bóng đá hôm nay agency, organization, or individual creating vtv5 trực tiếp bóng đá hôm nay e-document and vtv5 trực tiếp bóng đá hôm nay agency, organization, or individual responsible participating in processing vtv5 trực tiếp bóng đá hôm nay e-document: authenticate by digital certificates, authenticate by biometrics, authenticate by two or more factors including a one-time authentication code or a random authentication code.
- Other methods agreed upon by vtv5 trực tiếp bóng đá hôm nay transaction parties ensuring vtv5 trực tiếp bóng đá hôm nay integrity of data, authenticity, non-repudiation, in accordance with vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nayxem bóng đá trực tiếp nhà cái.
What does an e-document in an e-tax transaction include?
Pursuant to Clause 2 Article 6Circular 19/2021/TT-BTC, e-documents in e-tax transactions include:
- e-tax files:files on taxpayer registration; tax declaration files; confirmation of tax obligation fulfillment; tax payment information review; tax offset procedures, overdue tax, overpaid tax fines; tax refund files; tax exemption and reduction files; interest-free overdue tax payments; no calculation of overdue tax payments; procedures to write off overdue tax; files to cancel tax debts, overdue tax, fines; tax payment extensions; installment tax payments, and other tax files, texts in e-form as prescribed in vtv5 trực tiếp bóng đá hôm nayLuật Quản trực tiếp bóng đáand documents guiding vtv5 trực tiếp bóng đá hôm nayLuật Quản trực tiếp bóng đá.
- e-payment documents for vtv5 trực tiếp bóng đá hôm nay state budget:payment documents for vtv5 trực tiếp bóng đá hôm nay state budget according to Decree 11/2020/ND-CP in e-form. In cases of e-tax payments through a bank or intermediary payment service providers, vtv5 trực tiếp bóng đá hôm nay payment documents must ensure complete information as per vtv5 trực tiếp bóng đá hôm nay form documents for state budget payments.
- Other notifications, decisions, and texts from vtv5 trực tiếp bóng đá hôm nay tax authorities in e-form.
Note:vtv5 trực tiếp bóng đá hôm nay e-documents mentioned above must be electronically signed as prescribed. In cases where e-tax files have accompanying documents in paper form, they must be converted to e-form as prescribed.
