{"id":10225,"date":"2019-12-08T17:42:17","date_gmt":"2019-12-08T17:42:17","guid":{"rendered":"https:\/\/bizlawyer.vn\/guidance-of-digital-signature-and-electronic-signing-on-electronic-invoice"},"modified":"2019-12-08T17:42:17","modified_gmt":"2019-12-08T17:42:17","slug":"guidance-of-digital-signature-and-electronic-signing-on-electronic-invoice","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/guidance-of-digital-signature-and-electronic-signing-on-electronic-invoice","title":{"rendered":"Guidance of digital signature and electronic signing on electronic invoice"},"content":{"rendered":"<p>On September 30, 2019, the Ministry of Finance issued Circular 68\/2019 \/ TT-BTC guiding the implementation of Decree 119\/2018 \/ ND-CP providing for electronic invoices when selling goods and providing services.<br \/>\nAccordingly, at Point dd, Clause 1, Article 3, digital signature, electronic signatures of sellers and buyers on e-invoices are prescribed as follows:<br \/>\n&#8211; In case the seller is an enterprise or organization, the seller&#8217;s CKS on the invoice is CKS of the enterprise or organization; In case the seller is an individual, use an individual&#8217;s CKS or an authorized person.<br \/>\n&#8211; In case the buyer is a business establishment and the buyer and seller agree upon the purchaser&#8217;s satisfaction of the technical conditions for signing the serial number and signing electronically on an electronic invoice made by the seller, the buyer shall sign Numbers, digitally sign on invoices.<br \/>\n&#8211; In case of electronic invoices do not necessarily have CKS, electronic signatures of the seller and the buyer comply with Clause 3 Article 3 of this Circular.<br \/>\nCircular 68\/2019 \/ TT-BTC takes effect from November 14, 2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On September 30, 2019, the Ministry of Finance issued C [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-10225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/10225","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=10225"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/10225\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/10221"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=10225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=10225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=10225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}