Decree 165 / 2018 / ND-CP on electronic transactions in financial activities

Decree 165 / 2018 / ND-CP With the object of application are agencies, organizations and individuals who are managing the information system for electronic transactions in financial activities.

"Electronic transactions in financial activities" are electronic transactions between agencies, organizations and individuals in types of professional activities: state budget, state budget, taxes, fees, charges, Other revenues of the state budget, state reserves, public assets, state financial funds, financial investment, corporate finance, cooperative finance, customs, accounting, state management prices, securities, financial services, accounting services, audit services, insurance business and other financial services under the State management scope of the Ministry of Finance. The performance of these professional activities is in accordance with specialized laws.

Electronic vouchers are signed by agencies, organizations or individuals from creating electronic vouchers and agencies, organizations or individuals with related responsibilities in accordance with specialized laws.

Agencies, organizations and individuals may request the information system manager to certify the implementation of electronic transactions in the form of paper to produce to competent agencies to check information on vouchers or provide them to other agencies, organizations and individuals wishing to search and verify information within the provisions of law. This request and confirmation when implemented at state agencies must comply with the regulations, order and procedures for providing information in accordance with the law on access to information.

Vouchers are canceled on the basis of the consent and confirmation of the parties to the transaction. This confirmation is represented by one of the following ways: The documents signed by the parties to the transaction or authorized representatives of the parties to the transaction (if it is an electronic document, the regulation applies. on legal validity according to Article 5 of this Decree); request to cancel vouchers of one party to the transaction and accept the request to cancel documents of the other party (s) in the form of email or data messages created on the same information system created or saved storing electronic vouchers, which are authenticated by one of the measures accepted for application of electronic documents specified in Article 5 of this Decree.

Develop and implement a roadmap to apply electronic transactions between agencies, organizations and individuals with financial agencies under the Ministry of Finance; establish connection and exchange of information on electronic transactions in financial activities between financial agencies under the Ministry of Finance and other ministries, agencies and organizations according to the Government's objectives and programs on the Government electronic coating, in accordance with actual conditions and legal provisions.

Enterprises that have provided intermediary services in e-transactions in financial activities before the effective date of this Decree may continue to provide intermediary services in electronic transactions in financial activities. as stipulated in this Decree.

Download full Decree 165 / 2018 / ND-CP: https://goo.gl/8XD3Hy

 

GOVERMENT ---	SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness -----
No. 165/2018 / ND-CP	Ha Cabinet, day 24 month 12 year 2018

 

DECREE

ON ELECTRONIC TRANSACTIONS IN FINANCIAL ACTIVITIES

Pursuant to the Law on Organization of the Government dated April 30, 2013, 19 year of 6;

Pursuant to the Electronic Transaction Law dated 29 month 11 year 2005;

At the proposal of the Minister of Finance;

The Government issued a Decree on electronic transactions in financial activities.

Chapter I

GENERAL RULES

Article 1. Scope

This Decree provides for electronic transactions in financial activities.

Article 2. Subject of application

1. Agencies, organizations and individuals are the managers of information systems for electronic transactions in financial activities.
2. Agencies, organizations and individuals participate in electronic transactions in financial activities.
3. Agencies, organizations and individuals wishing to search and verify information on e-transactions in financial activities of other agencies, organizations and individuals within the law's scope.

Article 3. Explain words

In this Decree, the terms below are construed as follows:

1. "Electronic transactions in financial activities" are electronic transactions between agencies, organizations and individuals in types of professional activities: state budget, state budget, taxes, fees, charges, Other revenues of the state budget, state reserves, public assets, state financial funds, financial investment, corporate finance, cooperative finance, customs, accounting, state management prices, securities, financial services, accounting services, audit services, insurance business and other financial services under the State management scope of the Ministry of Finance. The performance of these professional activities is in accordance with specialized laws.
2. "Specialized law" is the law on the state budget; tax; fees and charges; management and use of state capital invested in production and business in enterprises; public debt management; customs; state reserves; public property; accountant; price; stock; independent audit; insurance business and other financial laws.
3. "Electronic vouchers in financial activities" (referred to as "electronic vouchers") are information created, sent, received and stored by electronic means when performing electronic transactions in the operation. financial dynamics; including documents, reports, contracts, agreements, transaction information, information on implementation of administrative procedures and other types of information and data in accordance with specialized laws.
4. "Agency, organization or individual that creates an e-document" is an agency, organization or individual that creates or sends an e-document before such e-document is kept but does not include an intermediary. transfer electronic documents. The identification of agencies, organizations or individuals that create e-vouchers is specified in Clause 2, Article 16 of the Law on E-transactions.
5. "Managing the information system for electronic transactions in financial activities" (hereinafter referred to as "information system manager") is an agency, organization or individual with direct management competence. for the information system for electronic transactions in financial activities.
6. "Financial agency" is one of the following agencies:
7. a) The Ministry of Finance and its agencies, units and units have the function of State management in the branches and domains under the Ministry of Finance's management;
8. b) Specialized agencies advising state management in the financial domain belong to People's Committees at all levels (local financial agencies).
9. "Intermediary services in electronic transactions in financial activities" are representative services (partly or wholly) for other agencies, organizations and individuals to send; receive; storage; support to create and process electronic documents; confirm the implementation of electronic transactions of parties participating in electronic transactions.
10. "Invalidation of electronic vouchers" is a measure to make the electronic voucher no longer valid for use on the information system.
11. "Destruction of electronic vouchers" is a method of making electronic vouchers no longer exist on the information system, cannot access and refer to the information contained in the electronic voucher.
12. "Electronic voucher sealing" is a measure to ensure the integrity of information contained on electronic vouchers, can not be modified, copied, illegally moved, invalidated or destroyed from the time of arrival. At the end of the sealing process.
13. "Information system for electronic transactions in financial activities" (hereinafter referred to as "information system") means an information system as prescribed in Clause 8 Article 4 of the Law on electronic transactions provided and used used to perform electronic transactions in financial activities.
14. "Authentication" is the verification on the information system to ensure that the person who is performing the electronic transaction is the person who is allowed to perform this transaction or perform the digital signature check on the electronic voucher in accordance with the provisions of legislation on digital signature authentication.
15. "Authentication code" is a string of characters (numbers, letters, accents, special characters) created or recorded by the information system to associate with the person performing the electronic transaction at each transaction execution. to serve the authenticity.
16. "Authentication by biometrics" means that authentication is performed using human biological features with a very low rate of overlap (according to the recognition of science and technology at the time of application of the measure. it's France).
17. "Identification code of electronic voucher" is a bar code or series of numbers and letters attached to electronic vouchers to uniquely identify electronic vouchers on the information system, serving for query of information about evidence. electronic word.

Article 4. Principles of electronic transactions in financial activities

1. Agencies, organizations and individuals participating in electronic transactions in financial activities must comply with the principles specified in Article 5 of the Law on electronic transactions; regulations of specialized laws and relevant legal regulations.
2. Electronic transactions in financial activities subject to administrative procedures must comply with the law on administrative procedures and online public services.
3. The use of digital certificates and digital signatures in electronic transactions in financial activities must comply with the law on digital signatures and digital signature certification services.

Backup download Decree 165 / 2018 / ND-CP: https://bit.ly/2R2KgL8

Chapter II

SPECIFIED

Article 5. Legal validity of electronic vouchers

1. Electronic documents must fully meet the requirements of state management, in accordance with the provisions of specialized law. Forms of presentation, the creation, sending and receiving of e-vouchers and the legal value of electronic vouchers comply with the Law on E-transactions.
2. The electronic voucher is valid as the original when one of the following measures is taken:

a) Electronic vouchers are signed by agencies, organizations or individuals from creating electronic vouchers and agencies, organizations or individuals with related responsibilities in accordance with specialized laws.

b) The information system has measures to ensure the integrity of electronic vouchers during the process of transmission, receipt and storage on the system; note that agencies, organizations or individuals have initiated electronic vouchers and the relevant responsible agencies, organizations or individuals have participated in processing electronic documents and applying one of the following measures to authenticate agencies, organizations or individuals that initiate electronic vouchers and related agencies, organizations or individuals involved in handling electronic vouchers: authenticate by digital certificates, authenticate by birth Validation, authentication of two or more elements, including elements of one-time authentication code or random authentication code.

c) Other measures agreed upon by the parties to the transaction, ensuring the integrity of the data, the authenticity, the denial, and in accordance with the provisions of the Electronic Transaction Law.

Article 6. Transfer from paper vouchers to electronic vouchers

1. Method of converting from paper vouchers to electronic documents:

a) Paper vouchers are converted into electronics in the form of copying and converting into files on the information system, or

b) The contents of paper vouchers are converted into data for storage into the information system.

2. Electronic vouchers converted from paper vouchers must meet the following conditions:

a) Fully reflect the content of paper vouchers;

b) Individuals or agencies, organizations that implement (or are responsible for) the conversion of paper vouchers into electronic vouchers signed on electronic vouchers after being converted from paper vouchers or authenticated by one of the authentication measures prescribed at Point b, Clause XNXX of Article 2 of this Decree.

3. Electronic vouchers converted from paper vouchers are valid as paper vouchers unless otherwise provided for by specialized laws.

Article 7. Convert from electronic voucher to paper voucher

1. Agencies, organizations and individuals may print electronic vouchers created by such agencies, organizations or individuals and manage the information system which can print electronic vouchers of agencies, organizations or individuals. because we manage from the information system to store, compare information or present to the competent authority to check information about vouchers or provide to agencies and organizations that need to look up and verify Intelligent information within the scope of the law.
2. Agencies, organizations and individuals may request the information system manager to certify the implementation of electronic transactions in the form of paper to produce to competent agencies to check information on vouchers or provide them to other agencies, organizations and individuals wishing to search and verify information within the provisions of law. This request and confirmation when implemented at state agencies must comply with the regulations, order and procedures for providing information in accordance with the law on access to information.
3. Paper vouchers converted from electronic vouchers must meet the following conditions:

a) Fully and accurately reflect the content of the electronic voucher;

b) There is information showing the documents that have been processed on the information system and the name of the information system or the name of the information system administrator;

c) There is an identifier of the electronic voucher to serve the search, verification of information or full name and signature of the person conducting the conversion;

d) Having the seal of the agency or organization performing the transformation in case it must comply with the provisions of law or the agreement between the transaction parties.

d) Lookup at any time during the information system's normal operation.

4. Paper vouchers are converted from electronic documents with the same value as electronic vouchers unless otherwise provided by specialized laws.

Article 8. Modify electronic documents

1. The amendment of electronic vouchers when not yet officially approved or not yet transmitted to carry out electronic transactions shall comply with the management process of agencies, organizations or individuals that initiate vouchers or manager Information system.
2. The amendment of electronic vouchers after being officially approved or after being transmitted to carry out electronic transactions needs to be done again from the initial stage and ensure compliance with the provisions of specialized laws. .
3. The information system must acknowledge the implementer, the time of implementation, and other information related to the modification of the electronic voucher.

Article 9. Store electronic vouchers

1. Electronic vouchers are archived in accordance with specialized laws, in accordance with the environment, electronic storage conditions and relevant provisions of the law on storage.
2. Agencies and units that store e-documents must satisfy the conditions specified in Clause 1, Article 15 of the Law on E-transactions.

Article 10. Cancellation of electronic documents

1. Electronic vouchers are invalidated under one of the following conditions:

a) The voucher is destroyed according to the process and regulations of the unit that initiates and processes the e-document on the basis of compliance with the provisions of specialized law.

b) Vouchers are destroyed on the basis of the consent and confirmation of the parties to the transaction. This confirmation is represented by one of the following ways: The documents signed by the parties to the transaction or the authorized representatives of the parties to the transaction (if it is an electronic document, the regulation applies. on legal validity according to Article 5 of this Decree); request for document cancellation of one party to the transaction and accept the request to cancel documents of the other party (s) in the form of email or data message created on the same information system created or saved storing electronic vouchers, which are authenticated by one of the measures accepted for application of electronic documents specified in Article 5 of this Decree.

2. The invalidated electronic voucher must be marked, recorded at the time, the person who invalidates the information on the information system and notifies the concerned parties.

3. The invalidated e-documents must be archived for the search of competent state agencies according to the archival time limits prescribed by specialized laws.

4. When the electronic voucher is invalidated, at the same time, the paper voucher converted from this electronic voucher (if any) will be invalidated and no longer valid.

Article 11. Destroy electronic documents

1. Electronic vouchers and vouchers of documents converted from electronic vouchers which have expired their storage duration according to regulations. If no other decisions of competent state agencies are available, they may be destroyed.
2. The destruction of electronic vouchers must not affect the integrity of electronic documents which have not been destroyed and must ensure the normal operation of the information system.
3. The information system must record the destruction of electronic vouchers in the form of list with information on the time and the person who destroyed the electronic voucher, store this list on the system, ready for searching. when needed.

Article 12. Sealing electronic documents

1. The competence to seal electronic vouchers shall comply with the law provisions on sealing of documents and exhibits in service of the inspection, inspection, audit and investigation process.
2. The sealing of electronic vouchers must ensure:

a) Not affecting the normal operation of information and production and business systems of organizations and individuals;

b) It is possible to fully recover sealed electronic vouchers at information systems of organizations and individuals after the sealing time limit;

c) Determining the access, changing the contents of sealed electronic vouchers.

d) The information system must mark the sealed electronic voucher and record the time, the person who executes the electronic voucher.

3. After the competent State Agency decides and carries out sealing measures, organizations and individuals are not allowed to access, exploit, copy, modify or use this electronic voucher in the system. Your information for trading or other uses.

Article 13. Regulations for information systems

1. The information system must be ensured accurately in time and in sync with Vietnam time zone (ISO 8601 standard). Encourage the use of services to provide timestamps of organizations provided with this service in accordance with the law on digital signatures and digital signature authentication services for the types of documents that the time of initialization or trial documents that are bound by specialized legal documents or may cause legal and interest disputes between parties to the transaction.
2. The information system in service of initialization and processing of electronic vouchers must have the function of converting electronic vouchers to paper vouchers for the purposes prescribed in Item XNXX, 1 Article 2 of this Decree.
3. The information system must be able to store electronic vouchers or provide the ability to access electronic documents stored at the storage system separately from the information system. In case the information system is upgraded or changed technology, the information system manager shall provide the ability to access electronic documents created or stored on the information system before the time upgrade or change technology.
4. The information system of the financial agency and related state agencies must be able to connect and exchange electronic documents in accordance with the Government's regulations on e-Government implementation. The information system of other agencies and organizations must be able to connect and exchange electronic documents with the financial information system according to the provisions of specialized management law.
5. Legal representatives of agencies and organizations that use information systems to automatically digitally sign on e-vouchers are responsible before the law for the automatically digitally signed e-documents.

Article 14. Ensuring safety in electronic transactions in financial activities

1. Managing information system if collecting personal information of transaction participants must comply with Network Information Security Law, Network Security Law and related legal regulations on fish information protection multiply.
2. The information system manager must ensure the safety and confidentiality of the information and transaction system of participants in transactions according to the law on network information safety, at least apply the following measures:

a) Determination of levels and implementation of plans for ensuring the security of the corresponding information system in accordance with the Law on Network Information Security and Decree No. 85/2016 / ND-CP dated July 01, 7 of the Government. coverage of securing the information system by classification. If the owners of information systems are non-state organizations, only determine the safety level of the system and equip the system with minimum protection measures that meet the requirements for the respective level. according to the regulations of the Ministry of Information and Communications, not required to go through the procedures for appraisal and approval of the level dossier.

b) The connection from agencies, organizations and individuals to the information system must be encrypted. The website or electronic portal for electronic transactions in financial operations must use digital certificates to secure information on the transmission line and not be tampered with.

Article 15. Using intermediary services in electronic transactions

1. Enterprises providing information technology services on mobile telecommunications networks and Internet networks; enterprises providing digital signature certification services are provided with intermediary services in electronic transactions in financial activities.
2. Agencies, organizations and individuals may select enterprises that provide intermediary services suitable to their needs in carrying out electronic transactions in financial activities.
3. Agencies, organizations and individuals that use intermediary services and intermediary service providers must sign an agreement or contract specifying the responsibilities and powers of each party (within the framework permitted by law). ).

Article 16. Verify information about electronic transactions in financial activities

1. The competent agency, when examining, inspecting and investigating according to specialized law, the agency shall have to settle relevant administrative procedures if it needs to verify information on the agency's electronic transactions. organizations and individuals carry out this verification in one of the following ways:

a) Use the electronic confirmation of the results of electronic transactions performed by the information system manager to agencies, organizations and individuals in the form of files or e-mails.

b) On-site observation on the information system of query results performed by agencies, organizations and individuals.

c) Using the feature of querying electronic voucher information by electronic means provided by the information system manager.

d) Connecting, transmitting data, exchanging information with financial agencies for information on electronic transactions of subjects implementing administrative procedures. The provisions of this point shall apply to agencies responsible for handling relevant administrative procedures.

2. Examining, inspecting and investigating agencies and administrative procedure-settling agencies are only allowed to request agencies, organizations and individuals to present paper vouchers converted from electronic vouchers in the absence of It is possible to verify information in one of the ways specified in Clause 1 of this Article.

Chapter III

TERMS ENFORCEMENT

Article 17. Responsibility of the owner of the information system for electronic transactions in financial activities

1. Comply with the provisions of this Decree.
2. The organization supports the execution of transactions on the information system through one or a combination of support in a number of ways: directly, by phone, by email, website or portal electronics and other technologies.
3. Providing information on electronic transactions in financial activities within the information system of the information system manager for competent management agencies to examine, inspect and investigate financial activities. and agencies, organizations and individuals wishing to search and verify information within the provisions of law in accordance with Article 16 of this Decree and other relevant laws.
4. Directly or authorizing the member units and branches to certify that the paper vouchers are converted from electronic vouchers at the request of agencies, organizations and individuals participating in transactions on the management information systems. management of information system management in accordance with the law.
5. Keep confidential personal and information information of businesses and agencies and organizations on the information system under the management of the information system manager in accordance with law.
6. Ensuring safety of the information system, taking part in responding to incidents, handling and troubleshooting incidents in accordance with the law on ensuring network and network security information and the provisions of this Decree .
7. Agencies, organizations and individuals that hire information technology infrastructure services of other enterprises to provide electronic transactions in financial activities must ensure coordination with real-time technical infrastructure leasing enterprises. fully show the responsibilities stipulated in Item 1 to Item XNX of this Article.

Article 18. Responsibilities of agencies, organizations and individuals participating in or using the results of electronic transactions in financial activities

1. Agencies, organizations and individuals participating in electronic transactions in financial activities shall have to manage and keep secret means and information in service of digital signing or authentication; immediately notify the owner of the information system when lost, expose this vehicle and information.
2. Agencies, organizations and individuals participating in electronic transactions with financial agencies shall notify electronic finance agencies of electronic contacts and maintain stability to exchange information. in the process of participating in electronic transactions with financial institutions; In case of change of address, organizations and individuals shall notify the finance agency of the change of address.
3. Agencies, organizations and individuals that use the results of e-transactions in financial activities shall have to recognize and use electronic vouchers according to the legal value of electronic vouchers.
4. Comply with other regulations and related provisions of this Decree.

Article 19. Responsibilities of the Ministry of Finance

1. Develop and implement a roadmap to apply electronic transactions between agencies, organizations and individuals with financial agencies under the Ministry of Finance; establish connection and exchange of information on electronic transactions in financial activities between financial agencies under the Ministry of Finance and other ministries, agencies and organizations according to the Government's objectives and programs on the Government electronic coating, in accordance with actual conditions and legal provisions.
2. Directing and organizing the propagation, dissemination and education of legal provisions on e-transactions in financial activities.
3. Guide, inspect and inspect the implementation of the law on electronic transactions in financial activities.
4. Settling complaints, denunciations and petitions of agencies, organizations and individuals on electronic transactions in financial activities.

Article 20. Responsibilities of local financial agencies

1. Develop and implement a roadmap to apply electronic transactions between agencies, organizations and individuals with local financial agencies (online public financial services in the locality).
2. Implementing and coordinating with the Ministry of Finance to carry out the propagation, dissemination and education of legal provisions on e-transactions in financial activities in areas managed by local finance agencies.

Article 21. Handling forwarding

1. Enterprises that have provided intermediary services in e-transactions in financial activities before the effective date of this Decree may continue to provide intermediary services in electronic transactions in financial activities. as stipulated in this Decree.
2. During the time when the digital signature certification service provider has not issued a digital certificate, the state budget-using unit may use the public digital certificate to carry out electronic transactions with the agency. Financial considerations for transactions that apply digital signatures. After being issued with a digital certificate by a specialized digital signature certification service provider, the government-funded unit is responsible for using this digital certificate in lieu of public and public digital certificates. notify the relevant financial agency about changing digital certificates.

Article 22. Terms enforcement

1. This Decree takes effect from April 30, 2013, 10 year.
2. Decree No. 27/2007 / ND-CP dated February 23, 02 on electronic transactions in financial activities and Decree No. 2007/156 / ND-CP dated November 2016, 21 amending and supplementing a number of articles of Decree No. 11/2016 / ND-CP dated February 27, 2007 on electronic transactions in financial activities expires from the effective date of this Decree.
3. The ministers, the heads of the ministerial-level agencies, the heads of the Government-attached agencies and the presidents of the People's Committees of the provinces and centrally-run cities shall have to implement this Decree.

Recipients: - Party Central Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies and government-attached agencies; - People's Councils, People's Committees of provinces and centrally-run cities; - Central Office and Party Committees; - Office of the General Secretary; - Office of the President; - Ethnic Council and Committees of National Assembly; - Congress office; - Supreme People's Court; - People's Procuratorate of the Supreme; - State audit; - National Financial Supervisory Committee; - Bank for Social Policy; - Vietnam Development Bank; - Central Committee of Vietnam Fatherland Front; - Central agency of unions; - Government Office: BTCN, PCNs, Assistant to the Prime Minister, General Director of TTTT, Departments, Departments, attached units, Official Gazette; - Save: VT, KTTH (2b). PC

TM. GOVERMENT PRIME MINISTER   Nguyen Xuan Phuc