New regulation of Vietnam on types of digital certificates in taxation

New regulation of Vietnam on types of digital certificates in taxation

According to the Decision, the Regulation on the use of digital certificates and signatures in taxation is as follows:

- Scope: This Regulation provides for the management and use of digital certificates and special-use digital signatures of the Government of Vietnam in taxation.

- Regulated entities: This Regulation applies to individuals and units of or affiliated with the General Department of Taxation of Vietnam, Tax Departments, Tax Sub-Departments, and Regional Tax Sub-Departments.

“Digital certificates” mean a type of electronic certificate provided by a digital signature authentication service provider to provide personally identifiable information (PII) for a public key of an authority, organization, or individual, confirming that the authority, organization, or individual is the one that provides the related digital signature by a corresponding private key.

Digital certificates include the following types:

- Classification by users:

+ Personal digital certificates: containing PII, used to confirm digital signatures of individuals.

+ Digital certificates of authorities and organizations: containing PII of authorities and organizations, used to confirm digital signatures of such entities.

+ Digital signatures of devices, services, and software: containing PII assigned to the devices, services, and software, used to confirm the validity of the devices, services, and software, including but not limited to the scope of the following types: digital signatures of Web Server (SSL), VPN Server, Mail Server, and Code Signing.

- Classification by providers:

+ Special-use digital signatures are digital signatures provided by special-use digital signature authentication service providers or organizations outside of the Ministry of Finance of Vietnam (the Cipher Department of the Government of Vietnam is not included in the scope of this Regulation).

+ Government’s special-use digital signatures are digital signatures provided by the Government’s special-use digital signature authentication service providers (Digital Authentication and Information Confidentiality Department affiliated with the Cipher Department of the Government of Vietnam).

+ Public digital signatures are digital signatures provided by public digital signature authentication service providers.

+ Foreign digital signatures are digital signatures provided by foreign digital signature authentication service providers.

Decision No. 1862/QD-TCT comes into force as of its date of signing.

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