Vietnam: What are e-documents during e-tax transactions?

Vietnam: What are e-documents during e-tax transactions? (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. What are e-documents during e-tax transactions?

According to Clause 1, Article 6 of Circular 19/2021/TT-BTC, electronic documents in electronic tax transactions include:

- E-tax dossiers:

+ Applications for taxpayer registration; tax declaration dossiers;

+ Confirmations of fulfillment of tax obligations;

+ Tracing of tax payment information;

+ Procedures for offsetting overpaid tax, late payment interest and fines;

+ Applications for tax refund;

+ Applications for tax exemption, applications for tax reduction;

+ Applications for late payment interest exemption;

+ Applications for late payment interest cancellation;

+ Applications for tax debt freezing;

+ Applications for cancellation of tax, late payment interest and fine debt;

+ Applications for extension of tax payment deadline;

+ Applications for payment of tax debt by installments, and other electronic applications and documents prescribed in the Law on tax administration and legal documents elaborating the Law on tax administration.

- E-state budget payment document: the state budget payment document prescribed in the Decree 11/2020/ND-CP in electronic form, if tax is electronically paid using the service of a bank or IPSP, the state budget payment document which is the bank’s or IPSP’s transaction document must contain all information on the sample state budget payment document.

- Notifications, decisions and other documents of tax authorities in electronic form.

- E-documents prescribed in this Clause must be e-signed as prescribed in Article 7 of Circular 19/2021/TT-BTC.

If an e-tax dossier contains attached documents in paper form, they must be converted into e-documents as prescribed by the Law on E-Transactions and Decree 165/2018/ND-CP.

2. Legal validity of e-documents during e-tax transactions in Vietnam 

Legal validity of e-documents during e-tax transactions in Vietnam according to Clause 2, Article 6 of Circular 19/2021/TT-BTC is as follows:

The e-documents prescribed in Circular 19/2021/TT-BTC have the same validity as physical applications, dossiers, notifications and documents. An e-document is considered an original if one of the measures mentioned in Article 5 of the Decree 165/2018/ND-CP is implemented in Vietnam.

- Electronic documents must satisfy all requirements for state management and conform to regulations of specialized law. Format, generation, sending and receipt of electronic documents and validity thereof shall comply with the Law on E-Transactions.

- An electronic document shall be considered an original if one of the following methods is adopted:

= The electronic document is digitally signed by an electronic document originator and relevant responsible organization or individual as prescribed by specialized law.

= The information system provides a method of ensuring integrity of the electronic document in the sending, receiving and storage process; records that an organization or individual has generated an electronic document and relevant responsible organization or individual has engaged in processing the electronic document, and adopts one of the following methods to authenticate whether the organization

Or individual generates the electronic document and relevant responsible organization or individual engages in processing the electronic document: digital certificate-based authentication, biometric authentication, authentication using two factors or more, including one-time authentication code or random authentication code.

= Other methods agreed upon by parties, ensuring the integrity of data, authenticity and non-repudiation in accordance with regulations of the Law on E-Transactions.

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