Types đá bóng trực tiếp Electronic Documents? Are Electronic Documents in Electronic Tax Transactions as Valid as Original Documents?
Types đá bóng trực tiếp Electronic Documents
What types đá bóng trực tiếp electronic documents are included? Do electronic documents in electronic tax transactions hold the same value as the original? When is the legal value đá bóng trực tiếp an electronic document determined?What types đá bóng trực tiếp electronic documents are there?
Based on Clause 5 đá bóng trực tiếp Article 3 đá bóng trực tiếp Decree 123/2020/ND-CP, it is stipulated as follows:
Interpretation đá bóng trực tiếp Terms
In this Decree, the following terms shall be construed as follows:
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- Documents are materials used to record information about deductible taxes, revenue, fees, and charges under the state budget in accordance with the tax management law. Documents under this Decree include personal income tax withholding documents, tax receipts, fees, and charges presented in electronic form or printed, self-printed.
5. Electronic documents include types đá bóng trực tiếp documents and receipts specified in Clause 4 đá bóng trực tiếp this Article, presented in electronic data form by organizations, individuals responsible for tax withholding provided to taxpayers, or by the tax, fees, and charges collection organizations provided to taxpayers through electronic means in accordance with the law on fees, charges, and tax.
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Thus, electronic documents include personal income tax withholding documents, tax receipts, fees, and charges presented in electronic form, provided by organizations or individuals responsible for tax withholding to taxpayers, or by tax, fees, and charges collecting organizations to taxpayers through electronic means in accordance with the laws on fees, charges, and tax.
What types đá bóng trực tiếp electronic documents are there? Do electronic documents in tax transactions have the same value as originals? (Image from the Internet)
Do electronic documents in tax transactions have the same value as originals?
Based on Clause 2 đá bóng trực tiếp Article 6 đá bóng trực tiếp Circular 19/2021/TT-BTC regarding electronic documents in tax transactions, it is stipulated as follows:
Electronic documents in tax transactions
- Electronic documents include:
a) Electronic tax files: taxpayer registration files; tax declaration files; confirmation đá bóng trực tiếp tax obligation fulfillment; tax payment information review; procedures for offsetting overpaid tax, late payment interest, fines; tax refund files; tax reduction or exemption files; exemption from late payment interest; exclusion from late payment interest; tax debt deferral files; tax debt cancellation files, late payment interest, fines; tax payment extension; installment tax payment schedules, and other electronic tax files and documents as stipulated in the Tax Administration Law and its guiding documents.
b) Electronic NSNN payment documents: NSNN payment documents as stipulated in Decree No. 11/2020/ND-CP dated January 20, 2020, đá bóng trực tiếp the Government đá bóng trực tiếp Vietnam on administrative procedures in the field đá bóng trực tiếp State Treasury (hereinafter referred to as Decree No. 11/2020/ND-CP) in electronic form; if taxes are paid through electronic tax payment methods đá bóng trực tiếp banks or intermediary payment service providers, the NSNN payment document is the transaction document đá bóng trực tiếp the bank or intermediary payment service provider, which must ensure all information on the NSNN payment document form.
c) Notifications, decisions, and other documents đá bóng trực tiếp tax authorities in electronic form.
d) The electronic documents stipulated here must be electronically signed in accordance with Article 7 đá bóng trực tiếp this Circular. In cases where electronic tax files have accompanying paper documents, they must be converted to electronic form as stipulated in the Law on Electronic Transactions and Decree No. 165/2018/ND-CP dated December 24, 2018, đá bóng trực tiếp the Government đá bóng trực tiếp Vietnam on electronic transactions in financial activities (hereinafter referred to as Decree No. 165/2018/ND-CP).
2. Legal value đá bóng trực tiếp electronic documents: Electronic documents as prescribed in this Circular have the same value as files, documents, notifications, and paper documents. Electronic documents have the value đá bóng trực tiếp originals if implemented through one đá bóng trực tiếp the measures stipulated in Article 5 đá bóng trực tiếp Decree No. 165/2018/ND-CP.
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Thus, the legal value đá bóng trực tiếp electronic documents is equivalent to files, documents, notifications, and paper documents. Electronic documents have the value đá bóng trực tiếp originals if implemented through one đá bóng trực tiếp the measures stipulated in Article 5 đá bóng trực tiếp Decree 165/2018/ND-CP.
When is the legal value đá bóng trực tiếp electronic documents determined?
Based on Article 5 đá bóng trực tiếp Decree 165/2018/ND-CP, the legal value đá bóng trực tiếp electronic documents is determined when:
- Electronic documents must fully meet state management requirements and comply with sectoral laws. The method đá bóng trực tiếp presentation, creation, transmission, and receipt đá bóng trực tiếp electronic documents, as well as their legal value, are governed by the Law on Electronic Transactions 2023.
- Electronic documents have the value đá bóng trực tiếp originals when implemented through one đá bóng trực tiếp the following measures:
+ Electronic documents are digitally signed by the creating agency, organization, or individual, and related responsible entities according to sectoral laws.
+ The information system ensures the integrity đá bóng trực tiếp electronic documents during transmission, receipt, and storage on the system; records the entities that created the electronic document and other related responsible entities, using one đá bóng trực tiếp the following methods for authentication: digital certificates, biometric authentication, multi-factor authentication with a one-time or random verification code.
+ Other measures agreed upon by parties to ensure data integrity, authenticity, non-repudiation, and compliance with the Law on Electronic Transactions 2023.
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