When is an e-document in an e-tax transaction considered the original in Vietnam?

What are e-documents in e-tax transactions in Vietnam?

Pursuant to Article 3 Circular 19/2021/TT-BTC stipulates as follows:

Explanation of terms

In this Circular, the following terms are understood as follows:

1. “e-tax transaction” is a transaction carried out by agencies, organizations, individuals using e-methods within the scope of this Circular.

2. “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 the original in Vietnam? (Image from the Internet)

When is an e-document in an e-tax transaction considered the original in Vietnam?

Pursuant to Clause 2 Article 6 Circular 19/2021/TT-BTC stipulates as follows:

E-document in e-tax transaction

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2. The legal value of an e-document: e-documents as prescribed in this Circular have the same value as files, documents, notifications, and paper texts. An e-document is considered the original if it is executed by one of the methods prescribed in Article 5 of Decree 165/2018/ND-CP.

3. Conversion of e-documents to paper documents and vice versa:

e-documents are converted to paper documents and vice versa according to the provisions of the Law on e-Transactions and Decree 165/2018/ND-CP, and must ensure compliance with the current data formatting and technical standards stipulated by law.

Payment documents for state budget recovery are carried out according to the provisions of the Law on e-Transactions, Decree 165/2018/ND-CP, and Article 23 of this Circular.

4. Modification of e-documents: e-documents are modified according to the provisions in Article 8 of Decree 165/2018/ND-CP.

5. Storage of e-documents: The storage of e-documents in the field of taxation is carried out for the duration prescribed by law, similar to paper documents, compatible with the e-storage environment and conditions, and compliance with related legal regulations on storage, ensuring conditions set out in Clause 1, Article 15 of the Law on e-Transactions. In cases where the e-document storage period as prescribed has expired but pertains to the integrity of the system information and the ongoing e-documents, they must continue to be stored until the destruction of the e-documents does not affect other e-transactions, at which point they can be destroyed.

e-documents in e-tax transactions are considered the original if executed by one of the methods prescribed in Article 5 Decree 165/2018/ND-CP, specifically:

- The e-document is digitally signed by the agency, organization, or individual who created the e-document and the agency, organization, or individual responsible as per specialized legal provisions.

- The information system ensures the integrity of the e-document during the process of transmission, reception, storage within the system; recording the agency, organization, or individual who created the e-document and the agency, organization, or individual responsible that participated in processing the e-document and applying one of the following methods to authenticate the agency, organization, or individual creating the e-document and the agency, organization, or individual responsible participating in processing the 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 the transaction parties ensuring the integrity of data, authenticity, non-repudiation, in accordance with the provisions of the Law on e-Transactions 2023.

What does an e-document in an e-tax transaction include?

Pursuant to Clause 2 Article 6 Circular 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 the Tax Administration Law 2019 and documents guiding the Tax Administration Law 2019.

- e-payment documents for the state budget: payment documents for the 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, the payment documents must ensure complete information as per the form documents for state budget payments.

- Other notifications, decisions, and texts from the tax authorities in e-form.

Note: The 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.