What is a digital certificate in the Tax sector? What are the current regulations on issuing new digital certificates?
What is a Digital Certificate in the Tax Sector?
On December 5, 2023, the General Department of Taxation issued Decision 1862/QD-TCT in 2023 on the Regulation on management and use of digital certificates and digital signatures in the Tax sector.
Clause 1, Article 2 of the Regulation issued with Decision 1862/QD-TCT in 2023 explains the digital certificate in the Tax sector as follows:
“A Digital Certificate” is a type of electronic certificate issued by an organization providing digital signature certification services to provide 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 respective private key.
The digital certificate includes the following types:
(1) Classification by user:
+ Individual Digital Certificate: contains identification information of an individual; used to confirm the digital signature of the individual.
+ Agency, Organization Digital Certificate: contains identification information of the agency, organization; used to confirm the digital signature of the agency, organization.
+ Device, Service, Software Digital Certificate: contains identification information assigned to the device, service, software; used to confirm the validity of the device, service, software ; including but not limited to the following: Web Server (SSL) Certificate, VPN Server, Mail Server, Code Signing.
(2) Classification by providing organization:
+ Dedicated Digital Certificate is a digital certificate issued by an organization providing dedicated digital signature certification services of agencies, organizations outside the Ministry of Finance (excluding the Government Cipher Committee within the scope of this Regulation).
+ Government Digital Certificate is a digital certificate issued by the organization providing dedicated digital signature certification services of the Government of Vietnam (National Digital Authentication and Information Security Department under the Government Cipher Committee).
+ Public Digital Certificate is a digital certificate issued by an organization providing public digital signature certification services.
+ Foreign Digital Certificate is a digital certificate issued by an organization providing foreign digital signature certification services.
What is a Digital Certificate in the Tax Sector? The latest regulations on issuing digital certificates?
What are the latest regulations on issuing digital certificates?
Based on clause 1, Article 3 of the Regulation issued with Decision 1862/QD-TCT in 2023, the regulations on issuing digital certificates are as follows:
- Agency, Organization Digital Certificates are issued to: the General Department of Taxation and its affiliated units; Tax Departments; Tax Sub-Departments, Regional Tax Sub-Departments, and other cases with the authority to use the seal according to legal regulations approved by the General Department of Taxation.
- Individual Digital Certificates are issued to: Leaders from Deputy Head level and above in units under and affiliated with the General Department of Taxation; Leaders from Deputy Head level and above at Tax Departments; Leaders from Deputy Team Leader or Deputy Head level and above at Tax Sub-Departments, Regional Tax Sub-Departments; Tax Officials participating in the electronic processes issued by state agencies; Other cases arising as prescribed by the General Department of Taxation in professional guidance documents, implementation documents,...
- Digital Certificates for devices, services, software are issued on a case-by-case basis approved by the General Department of Taxation.
- PKI SIMs are issued to: Leaders from Deputy Head level and above in units under and affiliated with the General Department of Taxation; Leaders from Deputy Head level and above at Tax Departments; Leaders from Deputy Team Leader or Deputy Head level and above at Tax Sub-Departments, Regional Tax Sub-Departments; Tax Officials participating in the electronic processes issued by state agencies; Other cases arising as prescribed by the General Department of Taxation in professional guidance documents, implementation documents,...
Issuing Government Digital Certificates and corresponding private keys, private key storage devices for which activities?
Based on clause 3, Article 3 of the Regulation issued with Decision 1862/QD-TCT in 2023, the issuance of Government Digital Certificates and corresponding private keys, private key storage devices are for the following activities:
- Digitally signing electronic documents on the document management and electronic administration system; electronic files, certificates in online public administrative procedures and services; in other electronic transactions as prescribed by law.
- Authentication when logging into information systems.
- Encrypting data, files stored on devices or exchanged between individuals, organizations.
- Authentication of devices, services, software; encrypting connections between devices, services, software.
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