What is the definition of electronic document? What is the method of storing electronic documents in Vietnam?

What is the definition of electronic document? What is the method of storing electronic documents in Vietnam?

According to Clause 2, Article 3 of Circular 19/2021/TT-BTC guiding electronic transactions and issued by the Minister of Finance:

Definitions

For the purposes of this Circular, the terms below shall be construed as follows:

1. “e-tax transactions” refer to transactions conducted by organizations and individuals by electronic means within the 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 the definition of electronic document? What is the method of storing electronic documents in Vietnam? (Image from the Internet)

How many types of electronic documents in Vietnam are there?

According to Article 6 of Circular 19/2021/TT-BTC, the 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 the Law on Tax Administration and legal documents elaborating the Law on Tax Administration.

[2] E-state budget payment document: the state budget payment document prescribed in the Decree No. 11/2020/ND-CP in electronic form, if tax is electronically paid using the service of a bank or IPSP, the state budget payment document which is the bank’s or IPSP’s transaction document must contain all information on the 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 7 of Circular 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 the Law on E-Transactions and Decree 165/2018/ND-CP.

Thus, basically, there are 4 types of electronic documents which include various sub-types as specified above.

What are the requirements for electronic documents in Vietnam to have legal value?

According to Clause 2, Article 6 of Circular 19/2021/TT-BTC:

E-documents during e-tax transactions

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2. Legal validity of e-documents: The e-documents prescribed in this Circular have the same validity as physical applications, dossiers, notifications and documents. An e-document is considered an original if one of the measures mentioned in Article 5 of the Decree No. 165/2018/ND-CP is implemented.

At the same time, referring to Article 5 of Decree 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 the Law on E-Transactions.

2. An electronic document shall be considered an original if one of the following methods is adopted:

a) The electronic document is digitally signed by an electronic document originator and relevant responsible organization or individual as prescribed by specialized law.

b) The information system provides a method of ensuring integrity of the electronic document in the 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 the electronic document, and adopts one of the following methods to authenticate whether the organization or individual generates the electronic document and relevant responsible organization or individual engages in processing the 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 the integrity of data, authenticity and non-repudiation in accordance with regulations of the Law on E-Transactions.

Thus, according to the regulations above, an electronic document must meet all state management requirements, comply with the provisions of specialized law, and ensure other factors to have legal value.