blue-check Enterprises are optional to conclude electronic or physical economic contracts

Official letter No. 1262/BTC-TCT dated February 10th, 2022 of the Ministry of Finance regarding customs dossier; registration fee declaration dossier, application for registration fee exemption
Posted: 14/2/2022 8:28:32 AM | Latest updated: 18/2/2022 4:28:57 PM (GMT+7) | LuatVietnam: 5392 | Vietlaw: 548

Relating to the submission and signing of electronic customs documents, the Ministry of Finance assumes that they are regulated at clause 2 and clause 7 Article 1 of Circular No. 39/2018/TT-BTCstatus2 , enterprises are recommended, based on these regulations, to carry out.

Regarding form of economic contracts (including financial leasing contract), whether electronic or physical contracts, because laws have no mandatory regulation on this issue, enterprises are optional to apply provided that it must comply with the Law on e-transactions, the Civil Code and specialized laws.

With regard to registration fee declaration dossier, application for registration fee exemption, they are carried out according to the regulations at clause 7 Article 7, section a.3 Part 12.2 Annex 1 of Decree No. 126/2020/ND-CPstatus2 . For documents proving assets or asset owner in the application for registration fee exemption, it is required to carry out according to clause 9 Article 61 of Circular No. 80/2021/TT-BTCstatus2 .

However, the Ministry of Finance notes that, currently, for complicated dossiers, contracts, tax authorities have yet to develop electronic registration fee declaration dossier, application for registration fee exemption.

Ms Phuong Thao (
Please tag for reposting this article

Related documents

Penalty document



Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 548

Files attachment

enflag pdficon CV1262-10022022BTC[VLO].pdf


No data

Electronic Transactions

blue-check Requirements in document digitization and electronic administrative procedures
blue-check Regulations on electronic identity accounts
blue-check From July1st, 2022: It is required to use electronic PIT withholding receipts
blue-check Solutions on development of e-Government for 2021 - 2025 period
red-check Fees for online certificate status protocol maintenance from June 1st, 2022
blue-check Enterprises are optional to conclude electronic or physical economic contracts
blue-check From December 15th, 2021: Individual taxpayers may make online tax declaration on mobile devices
blue-check Amendments to conditions and procedures for registration of “.vn” domain names
blue-check [Merged] - Regulations on e-commerce
blue-check Guidelines for registration of e-identification account and e-authentication
blue-check Scheme for development of non-cash payment in Vietnam for the period 2021 - 2025
blue-check Strategy for development of e-Government towards digital Government for 2021 - 2025
blue-check New points relating to electronic tax declaration from May 3rd, 2021
blue-check Tax authorities’ notifications, decisions sent via email have the same legal validity as the original ones
blue-check Program for digitalization of natural resources and environment sector by 2025 with orientations towards 2030
blue-check Pilot implementation of Mobile-Money solution - payment for low value via mobile phones
blue-check [Merged] - Regulations on interbank electronic payment
blue-check National Strategy for the Fourth Industrial Revolution