Legal Value of Electronic Documents in the Customs Sector: What Are the Regulations?

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As an accountant at an import-export enterprise in Binh Duong City, I have an inquiry that I am not clear about and would like to receive feedback from the Editorial Board. How is the legal value of electronic documents in the Customs sector regulated?

Legal value of electronic documents in the Customs sector is stipulated in Article 3 of Decision 1268/QD-TCHQ in 2017 on Regulations for Document Management of the General Department of Customs. To be specific:

- The legal value of electronic documents is implemented according to the provisions of Article 35 of Decree No. 64/2007/ND-CP dated April 10, 2007, of the Government of Vietnam on the application of information technology in the operations of state agencies.

- Electronic documents authenticated with a digital signature must be carried out in accordance with the legal provisions on electronic transactions. Types of documents and materials that have been authenticated with a digital signature and sent via the online environment do not need to be sent in paper form, except for documents that have archival value as required by regulation to send the original version.

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