Types of Electronic Documents? Are Electronic Documents in Electronic Tax Transactions as Valid as Original Documents?
Types of Electronic Documents
What types of electronic documents are included? Do electronic documents in electronic tax transactions hold the same value as the original? When is the legal value of an electronic document determined?What types of electronic documents are there?
Based on Clause 5 of Article 3 of Decree 123/2020/ND-CP, it is stipulated as follows:
Interpretation of Terms
In this Decree, the following terms shall be construed as follows:
...
- Documents are materials used to record information about deductible taxes, revenue, fees, and charges under the state budget in accordance with the tax management law. Documents under this Decree include personal income tax withholding documents, tax receipts, fees, and charges presented in electronic form or printed, self-printed.
5. Electronic documents include types of documents and receipts specified in Clause 4 of this Article, presented in electronic data form by organizations, individuals responsible for tax withholding provided to taxpayers, or by the tax, fees, and charges collection organizations provided to taxpayers through electronic means in accordance with the law on fees, charges, and tax.
...
Thus, electronic documents include personal income tax withholding documents, tax receipts, fees, and charges presented in electronic form, provided by organizations or individuals responsible for tax withholding to taxpayers, or by tax, fees, and charges collecting organizations to taxpayers through electronic means in accordance with the laws on fees, charges, and tax.
What types of electronic documents are there? Do electronic documents in tax transactions have the same value as originals? (Image from the Internet)
Do electronic documents in tax transactions have the same value as originals?
Based on Clause 2 of Article 6 of Circular 19/2021/TT-BTC regarding electronic documents in tax transactions, it is stipulated as follows:
Electronic documents in tax transactions
- Electronic documents include:
a) Electronic tax files: taxpayer registration files; tax declaration files; confirmation of tax obligation fulfillment; tax payment information review; procedures for offsetting overpaid tax, late payment interest, fines; tax refund files; tax reduction or exemption files; exemption from late payment interest; exclusion from late payment interest; tax debt deferral files; tax debt cancellation files, late payment interest, fines; tax payment extension; installment tax payment schedules, and other electronic tax files and documents as stipulated in the Tax Administration Law and its guiding documents.
b) Electronic NSNN payment documents: NSNN payment documents as stipulated in Decree No. 11/2020/ND-CP dated January 20, 2020, of the Government of Vietnam on administrative procedures in the field of State Treasury (hereinafter referred to as Decree No. 11/2020/ND-CP) in electronic form; if taxes are paid through electronic tax payment methods of banks or intermediary payment service providers, the NSNN payment document is the transaction document of the bank or intermediary payment service provider, which must ensure all information on the NSNN payment document form.
c) Notifications, decisions, and other documents of tax authorities in electronic form.
d) The electronic documents stipulated here must be electronically signed in accordance with Article 7 of this Circular. In cases where electronic tax files have accompanying paper documents, they must be converted to electronic form as stipulated in the Law on Electronic Transactions and Decree No. 165/2018/ND-CP dated December 24, 2018, of the Government of Vietnam on electronic transactions in financial activities (hereinafter referred to as Decree No. 165/2018/ND-CP).
2. Legal value of electronic documents: Electronic documents as prescribed in this Circular have the same value as files, documents, notifications, and paper documents. Electronic documents have the value of originals if implemented through one of the measures stipulated in Article 5 of Decree No. 165/2018/ND-CP.
...
Thus, the legal value of electronic documents is equivalent to files, documents, notifications, and paper documents. Electronic documents have the value of originals if implemented through one of the measures stipulated in Article 5 of Decree 165/2018/ND-CP.
When is the legal value of electronic documents determined?
Based on Article 5 of Decree 165/2018/ND-CP, the legal value of electronic documents is determined when:
- Electronic documents must fully meet state management requirements and comply with sectoral laws. The method of presentation, creation, transmission, and receipt of electronic documents, as well as their legal value, are governed by the Law on Electronic Transactions 2023.
- Electronic documents have the value of originals when implemented through one of the following measures:
+ Electronic documents are digitally signed by the creating agency, organization, or individual, and related responsible entities according to sectoral laws.
+ The information system ensures the integrity of electronic documents during transmission, receipt, and storage on the system; records the entities that created the electronic document and other related responsible entities, using one of the following methods for authentication: digital certificates, biometric authentication, multi-factor authentication with a one-time or random verification code.
+ Other measures agreed upon by parties to ensure data integrity, authenticity, non-repudiation, and compliance with the Law on Electronic Transactions 2023.
See the latest article list:>>
Issuance of Decree 72 on the latest value-added tax reduction policy in 2024?
