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-BTC , 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-CP . 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-BTC .
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.
|Published||Vietlaw's Newsletter No. 548|