1. What is a digital signature?
Digital signatures, also known as electronic tokens, are indispensable devices for businesses today. They are used in electronic transactions to verify the identity of the signatory.
Digital signatures are issued immediately after obtaining a business license; the business must then proceed with the initial tax declaration procedures and pay business license tax.
A digital certificate is a device that encrypts all the data and information of a business, using it to sign digital documents and files in electronic transactions over the internet, replacing a handwritten signature.
+ The digital certificate is in the form of a USB (USB Token).
The digital certificate is secured with a PIN code.
Furthermore, it is easily transferable, cannot be imitated by anyone, and has automatic timestamping. It has the capability to ensure the original document will be delivered, and it is not easy for the sender to disclaim its authenticity later.
Since its implementation in businesses, it seems to have made conducting remote transactions over the Internet easier, simpler, and more secure. Ensuring the legal integrity of electronic transactions and providing irrefutable evidence of liability for signed content, it gives individuals and organizations greater peace of mind regarding their electronic transactions.
This facilitates business operations, saving them significant time and transaction costs by eliminating the need to print declaration forms and affix official stamps.company.
According to Point 4 of Law No. 21/2012/QH13, Law No. 78/2006/QH11 on Tax Administration added Clause 10 to Article 7, effective from July 1, 2013, regarding the use of digital signatures for businesses.
Accordingly, from July 1, 2013, all businesses are required to use digital signatures to file taxes online.
The Ministry of Finance also issued Decision No. 2341/QD-BTC officially mandating the use of digital signatures registered with the customs authority when carrying out electronic customs procedures, applicable to all businesses nationwide from November 1, 2013.
2. How are digital signatures used?
– Used in business email transactions such as: Signing partnership contracts without face-to-face meetings, signing agreements, online buying and selling, online business, electronic banking transactions, electronic social insurance declarations, online securities transactions, the national single window portal, administrative agencies, etc.
– Used in electronic public administrative services such as: tax declaration, electronic customs declaration, and license applications.
3. What are the steps for filing taxes electronically using an electronic token?
This is also a question that many businesses and accountants are confused about when they first start using electronic tokens. It can be done in the following five steps:
Step 1: Open a payment bank account.
Step 2: Register your account information on the tax website.
Step 3Submit the bank registration form and receive your password via email.
Step 4: Change Password
Step 5: You can proceed to file the desired taxes.
Information for a company's digital signature includes:
The business name includes: Tax identification number / Company name / Address / Representative / ….
Certificate number
Valid term of digital certificate
Name of the digital signature certification organization
Limitations regarding purpose and scope of use
Limitations of liability of the certification service provider.
Other contents as prescribed by the Ministry of Information and Communications.
Therefore, digital signatures have the same legal validity as handwritten signatures and seals.
On November 29, 2005, the Government promulgated the Law on Electronic Transactions; detailed regulations for the implementation of the Law on Electronic Transactions regarding digital signatures and digital signature certification services are stipulated in Decree 26/2007/ND-CP dated February 15, 2007.
Currently, businesses can purchase digital tokens from reputable and legally compliant providers such as:
- Viettel digital signature
- FPT Digital Signature
- BKAV digital signature
- VINA Digital Signature
- NEWTEL digital signature
- NACENCOMM digital signature
