{"id":13863,"date":"2021-05-05T06:43:29","date_gmt":"2021-05-05T06:43:29","guid":{"rendered":"https:\/\/bizlawyer.vn\/new-regulations-on-electronic-documents"},"modified":"2021-05-05T06:43:29","modified_gmt":"2021-05-05T06:43:29","slug":"new-regulations-on-electronic-documents","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/new-regulations-on-electronic-documents","title":{"rendered":"New regulations on electronic documents"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">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. &#8220;<\/span><b><i>Electronic document<\/i><\/b><span style=\"font-weight: 400;\">&#8221; 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:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Electronic tax records:<\/b> <i><span style=\"font-weight: 400;\">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<\/span><\/i><span style=\"font-weight: 400;\"> prescribed in the Law on Tax Administration and guiding documents of the Law on Tax Administration.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><b>Electronic State Budget (State Budget) payment documents:<\/b> <span style=\"font-weight: 400;\">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.<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\">Notifications, decisions and other documents of tax authorities in electronic form.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Electronic documents must be digitally signed in accordance with the law.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This Circular takes effect on May 3, 2021.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On March 18, 2021, the Minister of Finance issued Circu [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13859,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-13863","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\/13863","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=13863"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13863\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/13859"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=13863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=13863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=13863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}