Is the customer's electronic signature required for non-stop automatic toll collection using e-invoices?

It is required by Vietnamese regulations to have a customer's electronic signature when passing through a non-stop toll station? Thanks!

What is electronic toll collection? How to use ETC proof of payment according to Vietnamese regulations?

Pursuant to the provisions of Clause 4, Article 3 of Decision 19/2020/QD-TTg on the interpretation of terms:

"ETC” is a method to automatically collect the toll charged to road vehicles, the road vehicles do not necessarily stop to pay the toll when they approach a toll booth. The toll shall be automatically charged by a non-stop electronic toll collection system (hereinafter referred to as “ETC system”).

Pursuant to Article 16 of Decision 19/2020/QD-TTg stipulating the interpretation of terms:

- ETC proof of payment shall be issued in electronic form. ETC proof of payment must bear the digital signature of the issuer as per the law.

- No paper proof of payment is allowed for ETC. Where appropriate, electronic proof of payment may be printed for checking and comparison purposes as required by the regulatory agency.

Can a toll account be used to pay for more than one vehicle according to Vietnamese regulations?

Pursuant to the provisions of Article 10 of Decision 19/2020/QD-TTg on opening fee collection accounts:

“Article 10. Opening an ETC account
1. An ETC provider shall open an ETC account for a vehicle used on the ETC system upon the first installation of a transponder.
2. Each ETC account may be used for paying tolls charged to multiple vehicles, but each vehicle’s toll is paid solely from an ETC account.
3. An ETC account shall be stored in the database of the toll collection system, containing:
a) Contact information of the vehicle user: ID number or passport number; business identification number, place of residence address or head office address; phone number and email address receiving ETC invoices/documents.
b) Identification number of the vehicle whose toll is paid from the ETC account.
c) Weight, number of seats, type, license plate.
d) Account balance, transaction history.
4. In case of any change of information prescribed in Point a, Point c Clause 3 of this Article, the vehicle user shall, within 10 days from the day on which the change occurs, notify the ETC provider to update such change in the ETC system.
5. Within 5 days after receiving such a notice of change as prescribed in point c clause 3 hereof, the motor vehicle registry shall update such change on the ETC system.”

Thus, each toll account can be used to pay for multiple means of road transport; each road transport vehicle can only receive payment from one toll collection account.

Is the customer's electronic signature required for non-stop automatic toll collection using e-invoices?

Is the customer's electronic signature required for non-stop automatic toll collection using e-invoices?

Is a customer's electronic signature required for non-stop automatic toll collection according to Vietnamese regulations?

Pursuant to subsection 3.3, Section 3 of Official Dispatch 15757/BTC-TCT in 2020, guiding the criteria of buyers on e-invoices for one-stop, non-stop automatic toll collection:

“3. Based on the above provisions of law and the fact that the automatic toll collection for road use does not stop, Viettel is requested to review the invoicing, declaration, and payment of tax for BOT investors. and service units that collect tolls for non-stop automatic road use:
...
3.3. Regarding the target of buyers on e-invoices, automatic toll collection is one-stop, non-stop.
Due to the nature of the automatic toll collection operation, there is no stop, one-stop. VDTC is a service provider of automatic toll collection using e-invoices to replace e-tickets:
- For one-stop automatic toll collection activities, the e-invoice shows the license plate number, name of the toll station, and the time of passing the station, the e-invoice does not have to have the name, address, and code on the e-invoice. Tax number, buyer's electronic signature.
- For non-stop automatic toll collection activities, on the e-invoice showing the license plate number, name of the toll booth, the time of passing the station, and the customer's information, the e-invoice must not contain the words customer's electronic signature.”

Thus, for ETC, when the e-invoice shows the license plate number, name of the toll station, the time of passing the station, and the customer's information, the e-invoice must not have the customer's electronic signature.

Thư Viện Pháp Luật

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