Currently, with digital signatures (electronically encrypted signatures) businesses, organizations and individuals can easily file taxes online and can make many transactions in the future through this signature.
1. . Instructions for digital signature registration for businesses?
A digital signature is the information that accompanies the data (text: word, excel, pdf…; images; videos…) for the purpose of identifying the owner of that data. Digital signatures are now considered as electronic seals of businesses. Therefore, digital signatures are not only used in tax declaration, but users can also use in all electronic transactions with all other organizations and individuals.
The settlement of tax declaration procedures for individuals and businesses at the end of each month often overloads tax authorities, causing trouble for taxpayers. Therefore, to make electronic transactions such as filing tax records, using electronic invoices in a simpler and more convenient way businesses want a digital signature (electronic signature).
Digital signature registration dossiers include:
– Notarized copy of business registration license or notarized copy of operating license;
– Notarized copy of the enterprise’s tax registration certificate;
– Notarized copy of the legal representative’s id card (or passport).
After you have prepared all the above documents, you submit them to the licensed agency providing digital signature services such as Viettel, VNPT,… The fee will also depend on the agency offered as well as depending on each service package selected by your business.
2. Conditions for applying for a license to provide digital signature authentication services?
An organization providing a public digital signature certification service is an organization providing digital signature certification services to agencies, organizations and individuals for use in public activities.
The provision of digital signature authentication services of public digital signature certification service providers is a conditional business activity as prescribed by law. A license to provide a public digital signature certification service issued by the Ministry of Information and Communications is one of the mandatory conditions that economic organizations need to meet.
In terms of subject: It is an enterprise established under Vietnamese law.
On financial conditions:
– Deposit at a commercial bank operating in Vietnam of no less than VND 05 (five) billion to address risks and compensations that may occur during the service provision process due to the error of the public digital signature certification service provider and payment of the cost of receiving and maintaining the database of the enterprise in in case the license is revoked.
– Pay the service fee to maintain the system of checking the full status of digital certificates (in case of reissue of licenses).
Personnel conditions:
– Enterprises must have personnel responsible for: System management, system operation and digital certificate issuance, ensuring information security of the system.
– Personnel specified in Point a of this Clause must have a university degree or higher, majoring in information security or information technology or telecommunication electronics.
Technical conditions:
+ Set up a technical equipment system to ensure the following requirements:
– Fully, accurately and update the subscriber’s information for the issuance of digital certificates during the effective period of the digital certificate;
– Fully, accurately and update the list of effective, paused and expired digital certificates and allow and guide Internet users to access online 24 hours a day and 7 days a week;
– Make sure to create a key pair that only allows each pair of keys to be created randomly and correctly once; features that ensure the secret key is not detected when the corresponding public key is available;
– Features that warn, prevent and detect illegal access on the network environment;
– Designed in the trend of minimizing direct exposure to the Internet environment;
– The key distribution system for subscribers must ensure the integrity and security of the lock pair. In the case of distributing keys through a computer network environment, the lock distribution system must use security protocols to ensure that information is not disclosed on the transmission line.
+ Having technical plans to meet the requirements to ensure information system safety and technical regulations and mandatory standards for digital signatures and digital signature authentication services in force;
+ There are plans to control the access to the headquarters, access to the system, access to the place where the equipment is located for the provision of digital signature authentication services;
+ Have contingency plans to ensure safe, continuous and corrective operations when problems occur;
+ There are plans to provide online subscriber information to organizations providing national digital signature certification services, serving the state management of digital signature authentication services;
+ The entire system of equipment used to provide services located in Vietnam;
+ Having the head office, where machinery and equipment are located in accordance with the requirements of the law on fire and explosion prevention and control; resistant to floods, floods, earthquakes, electromagnetic interference, illegal human intrusion;
+ There is a certification regulation according to the form specified in the certification regulation of the national digital signature certification service provider.
Enterprises shall submit applications for licensing to provide public digital signature services to competent agencies such as the Ministry of Information and Communications. The time limit for verification of dossiers and licenses is 50 days from the date of receipt of a full valid dossier.
3. The code of the contract to provide transmission service and digital signature authentication service?
Currently, legal documents governing transmission services or digital signature authentication services. Although there are regulations governing transmission services and digital signature authentication services, contracts for the provision of these services are not governed by these documents, but the contract for provision of services will be regulated by commercial law and civil law. Specifically, according to Article 74 of the Commercial Law, the form of service contracts is:
Article 74. Form of service contract
1. . Service contracts are expressed verbally, in writing or established by specific acts.
Although the law provides for the form of a verbal or behavioral service contract, it is best to conclude a written service provision contract. In particular, the content of the contract should ensure that there are provisions specified in Article 398 of the Civil Code 2015.
Article 398. The content of the contract
1. . The parties to the contract have the right to agree on the contents of the contract.
2. The contract may contain the following:
a) Subjects of the contract;
b) Quantity and quality;
c) Prices and payment methods;
d) The time limit, place and method of contract performance;
dd) Rights and obligations of the parties;
e) Liability for breach of contract;
g) Dispute resolution method.
In addition to the provisions as above, the parties can agree on additional provisions such as force majeure events, dispute resolution methods… The law does not limit the agreement of the parties as long as there are enough contents specified above, so that the parties in the contract to perform the contract and also the basis for resolving disputes if any. Therefore, the provision of the service contract providing transmission services and digital signature authentication services requires provisions on the subject of the contract (work to be done), quality, quantity, price, payment method, time limit, location of the contract performance method, rights and obligations of the parties, responsibilities due to breach of contract, penalties for breach of contract.
