On March 18, 2021, the Minister of Finance issued Circular No. 19/2021/TT-BTC guiding electronic transactions in the tax field. Accordingly, this Circular has new regulations on electronic documents. “Electronic document” is information created, sent, received and stored electronically when a taxpayer, tax authority, other relevant agency, organization or individual performs a transaction electronic tax. Electronic documents include:

• • Electronic tax records: tax registration documents; tax records; certify the fulfillment of tax obligations; check tax payment information; procedures for clearing tax, late payment interest, and fines overpaid; Profile refunds; tax exemption or reduction dossiers; exemption of late payment interest; no late payment fee is charged; tax debt freezing records; dossiers for deletion of tax arrears, late payment interest, and fines; tax payment extension; paying tax debt by installments and other tax documents and documents in electronic form prescribed in the Law on Tax Administration and guiding documents of the Law on Tax Administration.

• Electronic State Budget (State Budget) payment documents: documents of payment to State budget as prescribed in Decree No. 11/2020 /ND-CP in electronic form, in case of tax payment electronically of a bank or intermediary payment service provider, the State budget remittance voucher is a transaction document of the bank or the intermediary payment service provider must ensure all information on the form State budget.

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

Electronic documents must be digitally signed in accordance with the law.

This Circular takes effect on May 3, 2021.