Users of digital certificates

– General Department of Taxation, units affiliated to General Department of Taxation, Departments of Taxation, and Sub-departments of taxation may use digital certificates for organizations.

– People holding position of deputy manager and higher of the departments/units affiliated to General Department of Taxation, Departments of Taxation, deputy team leader and higher of Sub-departments of taxation, and other cases at the request of General Department of Taxation may use digital certificates for individuals.

Article 5. Use of digital signatures

– Digital signatures of electronic documents:

+ The electronic document must have the signature of the individual or organization responsible for signing the electronic document as prescribed.

+ The electronic document bearing an individual’s digital signature has the same value as a paper document bearing that person’s hand signature; The electronic document bearing a competent person’s digital signature as prescribed by regulations of law on management and use of seals has the same value as the paper document bearing his/her hand signature and seal.

+ An electronic document that is digitalized from a paper document and bears the digital signature of the agency/organization that issues it has the same value as a paper document bearing the signature and seal before digitalization.

+ The signing of a document in place of another person as prescribed by law depends on the position of the signer written on the digital certificate.

– Other cases of using seals on digitalized documents:

+ In case an overlapping seal is required on every page: the digital signature guarantees the integrity of the electronic document. A document bearing a legitimate digital signature does not require another mechanism for ensuring the integrity such as the overlapping seal.

+ In case a seal is required on every attached document: If the attached documents and the main document are in the same file and the main document has a legitimate digital signature, there is no need for a mechanism to ensure that the attached documents are an integral part of the main document. If the attached documents and the main document are not in the same file, the attached file must bear the digital signature of the agency/organization that issues the document.

– Signing via an information portal.

+ Electronic documents that are automatically sent shall bear digital signatures of competent agencies/organizations.

+ If an electronic document that is sent to an agency/organization in the political system requires the special digital signature of General Department of Taxation, the individual or organization that sends the document must use the special digital signature of an individual or organization.

+ If an electronic document that is sent to an agency/organization outside the political system requires the public digital signature of General Department of Taxation, the individual or organization that sends the document must use their own digital signature.

Article 6. Application of digital signatures

Special digital signatures are sued for electronic transactions among tax authorities or between tax authorities and agencies in the political system. Public digital signatures are used for electronic transactions between tax authorities entities outside the political system. To be specific:

– The following electronic documents shall bear digital signatures

+ Meeting invitation, meeting minutes, notification, report, official dispatch, report, instructional documents (other than documents that have not been published or documents considered state secret);

+ Documents published on the electronic information portal of tax authorities;

+ Other documents related to the tax administration process.

– Sending and receiving emails that require digital signatures.

– Access information, exchange information with units other than tax authorities using the functions of IT applications that require digital signatures.

– Providing classified information online at the request of competent authorities.