The utility of information technology and modern communication brings has helped to shape new habits in the implementation of the transaction. The parties involved in the transaction tend to exchange information, contracting and store transaction information in electronic form. Therefore, the signed by electronic signature (also called digital signature) also became popular.
Track your articles Lac Viet Computing to learn the rules revolve around the issue of electronic signatures, okay!
1. Electronic signature is what? Distinguish digital signature and electronic signature
Electronic signature and digital signature are two terms commonly used in the context of electronic transactions is electronic contract becoming increasingly popular. These two concepts have many similarities, but in essence is a clear separation.
- Electronic signature is a form of information accompanying data (can be text, image, video,...) is used for the purpose of identifying the owner of the data there. KItalian contract by electronic signature used in electronic transactions and should ensure that determine fixed in the data of the owner.
- Digital signature is a form of electronic signature, created by the transform message data systems use asymmetric cryptography. Accordingly, people get the message to the original data and the public key of the signer will be accurately determined
Digital signatures are often easily confused and call the electronic signature. However, in essence, a digital signature is just a subset of electronic signatures.
2. KItalian contract by the electronic signatures have what characteristics?
According to the Law on electronic transactions in 2005, the electronic signature has the following characteristics:
- Established under data form letters, words, signs, sounds or images by electronic means.
- Be attached or in combination have logic with electronic contract, for example as PDF, Word,...
- Have the ability to validate the signed electronic contract and the approval of that person with the content data on the contract.
3. Types signed by electronic signature
The transaction can now sign the contract by 3 types of electronic signatures downloads:
3.1. Digital signature
Process use signed by electronic signature as follows:
- Step 1: The side to create digital signatures on the platform or specialized equipment of unit service provider of digital signature authentication.
- Step 2: Insert digital signature in electronic form on the contract should be signed.
3.2. Signature scan
Signature scan be understood simply after signing up by hand on paper contract, the two sides moved the same contract signed into electronic form. The method of transferring the contract of electronics can be scanned images (scan) is then sent by e-mail.
3.3. Signature image
Signature images are interpreted as the sign insert images handwritten signature on file electronic data of the contract. Then the contract is sent by e-mail.
4. The legality of the signed by electronic signature
To determine the legality of the 3 types of electronic signatures include: digital Signature, signature scan and signature images, the business can be based on the text of the following legislation:
- Electronic transaction law, 2005.
- Decree 130/2018/ND-CP date 27/9/2018 of The Government detailing the implementation of the Law on electronic transactions in 2005.
- Decree no. no. 52/2013/ND-CP date 16/5/2013 of The government on e-commerce.
- CC 2015 regulate all types of transactions and contracts, including the transaction and the contract is signed by the signature of life and the transaction and the contract is concluded through electronic means.
According to the Law on electronic transactions 2005, signed by electronic signature valuable legal if:
- Method of creating electronic signatures allow for verification of the person signing, and proved to the approval of the secretary with respect to the content of the contract.
- Method of creating the electronic signature is sufficiently reliable, in accordance with the purpose for which the contract is created and sent.
Thus, according to the provisions of the current legislation, the law of Vietnam new rules on digital signatures, yet there are many specific guidance on the validity of a contract concluded in the form of a scan or signature image. Therefore, to learn about the legal framework for electronic signatures used on electrical contracting business based on the text of laws rules on digital signatures to apply.
5. KItalian contract by electronic signature is it mandatory?
According to Clause 1, Article 23 of the Law on electronic transactions 2005 regulations on the electronic signature on the contract:
“1. Except where the law provides otherwise, the parties involved in electronic transactions has the right deal:
a) Use or do not use electronic signatures to sign the message data during the transaction;
b) Use or non-use of electronic signature and authentication.
c) choose the organization that provides authentication service, electronic signature, in case of agreement to use electronic signatures certified.”
The parties, electronic contract can agree to use electronic signatures or not.
According to the foregoing, the parties signed the contract be allowed to agreement on the use of electronic signatures. In case the client does not use electronic signatures still have the right to electronic transactions that do not need to sign electronic.
6. 05 new Points of electronic signatures in electronic transactions tax field
Dispatch 1194/TCT-KK introduce new points of Circular 19/2021/TT-BTC guide to electronic transactions in the field of taxation, according to which, the new point of signed by electronic signature specific as follows:
(1) amendments made to provide registration services, e-tax at the level 4 for taxpayers, including NNT tax registration first.
Accordingly, with Respect to the taxpayer registration tax for the first time and granted tax code as prescribed in clause 1 Article 13 of the circular is to register a mobile phone number only of the individual, or the individual who is the legal representative of the organization to receive a code to verify the transaction electronically through the “messages” when filing tax registration first electronically to the tax authority.
Ago, According to the provisions of clause 8 of Article 1 of circular 66/2019/TT-BTC regulation: Who pay the tax when filing tax registration first electronically to the tax authorities do not have to validate electronic transactions that only on the electronic Portal of the General department of Taxation to testimony and the submission.
However, then the taxpayer must carry paper records to the tax authorities after filing electronically for reference when receiving the result is the certificate of tax registration or notification tax code for registration record tax for the first time.
(2) amendments and supplements specified in the direction to expand the authentication method for individuals who have not been issued the digital certificate when performing signed by electronic signature, in particular:
- Used authentication code electronic transactions due to the electronic Portal of the General department of Taxation, or system of the body is related to electronic transactions sent via the “message” to a phone number, or via electronic mail address of the taxpayer who has registered with the tax authority or agency that are related to electronic transactions (hereinafter referred to as SMS OTP);
- Or used authentication code electronic transactions is randomly generated after each minute from an electronic device automatically by the tax authorities or relevant authorities offer (hereinafter referred to as the Token OTP);
- Or is use the code verify transactions electronic self-generated, randomly after a period of time due to the application of the tax authority or the relevant provider and is installed on your smartphone, tablet (hereinafter referred to as Smart OTP).
- Or authentication using biometrics as prescribed in Decree 165/2018/ND-CP.
Before: the only rule is to use the authentication code transactions electronic system of the tax authority or system of the body is related to electronic transaction level.
(3) Additional provisions: taxpayers are organizations and individual change, pay tax on behalf of organizations, individuals, contractors, foreign-made electronic transactions in the field of taxation with the tax authority shall, organizations and individuals, tax instead use the digital certificate of organizations and individuals, tax instead to sign on the electronic voucher when dealing with tax authorities electronically.
Previously, only prescribed for tax agents.
(4) Additional object is “to organize the supply of intermediary services payment and of other state agencies” when performing electronic transactions as prescribed in this circular have to use the digital signature to be signed with the digital certificate of organization that provides services for digital signature certificate issuing of public or state agencies competent to grant, state agencies are recognized.
(5) Additional rules specific to the electronic signing of the tax authority on the e-voucher issued by the tax authorities send taxpayers, including:
- The e-voucher is reported by the Portal of the General department of Taxation automatically create, send, for taxpayers or by the tax administration system of the directorate General of Taxes automatically create, send the taxpayer shall use a digital signature on behalf of the General department of Taxation;
- The electronic documents of public officials, tax on tax administration system of the General department of Taxation according to the business process management tax to send taxpayers, it must be used at the same time the digital signature on behalf of the tax authority and the signature of the tax officers as prescribed.
Signed by electronic signature fully legal recognition of legality. Understanding the regulatory information, the types of electronic signatures to be able to comply with the baby.
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