What is the classification of digital certificates in taxation in Vietnam?

What is a digital certificate in taxation?

Based on the provisions of Clause 1, Article 2 of the Regulation on managing and using digital certificates and digital signatures in taxation issued together with Decision 1862/QD-TCT in 2023, a digital certificate is defined as a form of electronic certificate issued by a digital signature verification service provider to supply identification information for the public key of an agency, organization, or individual, thereby confirming that the agency, organization, or individual is the signer of the digital signature by using the corresponding private key.

What is the classification of digital certificates in taxation in Vietnam?

Digital certificates in taxation are classified pursuant to Clause 1, Article 2 of the Regulation on managing and using digital certificates and digital signatures in taxation issued together with Decision 1862/QD-TCT in 2023 as follows:

(1) Classification by type of user:

- Personal digital certificate: contains identification information of an individual; used to validate the digital signature of an individual.

- Agency or organization digital certificate: contains identification information of an agency or organization; used to validate the digital signature of said agency or organization.

- Device, service, software digital certificate: contains identification information assigned to a device, service, or software; used to confirm the validity of the device, service, or software; including but not limited to the following types: Web Server (SSL), VPN Server, Mail Server, Code Signing certificates.

(2) Classification by providing organization:

- Specialized digital certificate is a digital certificate issued by a specialized digital signature certification service provider of an agency or organization outside the Ministry of Finance (not including the Government Cryptography Committee within the scope of this Regulation).

- Government of Vietnam specialized digital certificate is a digital certificate issued by the Government of Vietnam digital signature certification service provider (Department of Digital Verification and Information Security under the Government's Cryptography Committee).

- Public digital certificate is a digital certificate issued by the public digital signature certification service provider.

- Foreign digital certificate is a digital certificate issued by a foreign digital signature certification service provider.

What is the classification of digital certificates in taxation in Vietnam? (Image from the Internet)

What are the responsibilities of units in managing and using digital certificates in Vietnam?

Pursuant to the provisions of Article 11 of the Regulation on managing and using digital certificates and digital signatures in taxation issued together with Decision 1862/QD-TCT in 2023 as follows:

[1] Responsibilities of the Tax Department, Subdepartments, and units affiliated with the General Department of Taxation in managing and using digital certificates

- Manage the registration of demand, receipt, handover, use, and safekeeping of digital certificates as stipulated in this Regulation.

- Be responsible for the accuracy of information regarding subscribers requesting issuance or revocation of digital certificates.

- Document management departments manage, safeguard, and use digital certificates of the agency or organization.

- Manage secret key storage devices according to legal regulations.

- IT departments act as the focal point to receive, review, aggregate requests, and manage the issuance, revocation, and receipt of digital certificates at the Tax Department Office and its Subdepartments; check and supervise subscriber usage, ensuring proper and conformable purposes; safeguard, store, transport digital certificates ensuring security and confidentiality; support and guide issues related to digital certificates at the Tax Department and its Subdepartments; promptly report and handle violations.

- Units under the General Department of Taxation aggregate the need for issuance, revoke specialized digital certificates, and send them to the Information Technology Department.

- Annually, units have the responsibility to review and ensure subscribers use the correct digital certificate that was issued.

- Manage and store relevant records.

[2] Responsibilities of the Information Technology Department under the General Department of Taxation

- Act as the focal point, reviewing, aggregating needs for issuance and revocation, and receipt of specialized digital certificates across the sector; safeguard, store, transport specialized digital certificates ensuring security and confidentiality; support and guide issues related to digital certificates; promptly report and handle violations.

- Inspect, supervise, and monitor the use and compliance status of individuals and units across the sector in implementing the regulations of this Regulation.

- Report the use of digital certificates and digital signatures throughout the Tax sector yearly as requested by the Ministry and relevant authorities.

- Manage and maintain a database of subscribers and digital certificates within the scope of management.

- Manage secret key storage devices according to legal regulations.

- Manage, safeguard, and ensure the operation of specialized signature equipment (HSM) of the General Department of Taxation.

- Manage and store relevant records.

- Support and guide Tax Departments and Departments/units affiliated with the General Department of Taxation in using digital certificates.

- Act as the focal point for registration, receipt, and transfer of specialized digital certificates with the Government Cryptography Committee (through the Party - Government Cryptography Department).