Is a digital đá bóng trực tiếp different from a đá bóng trực tiếp in Vietnam? Where is a digital đá bóng trực tiếp created from?
Is a digital đá bóng trực tiếp different from a đá bóng trực tiếp in Vietnam?
Based on Clause 6, Article 3 ofDecree 130/2018/ND-CP, the regulations are as follows:
Terminology Explanation
In this Decree, the following terms are understood as follows:
1. "Key" is a sequence of binary numbers (0 and 1) used in cryptographic systems.
2. "Asymmetric cryptographic system" is a cryptographic system capable of generating a key pair consisting of a private key and a public key.
3. "Private key" is a key in a key pair belonging to an asymmetric cryptographic system, used to create a digital đá bóng trực tiếp.
4. "Public key" is a key in a key pair belonging to an asymmetric cryptographic system, used to verify a digital đá bóng trực tiếp created by the corresponding private key in the key pair.
5. "Sign" is the act of inputting the private key into a software program to automatically create and attach a digital đá bóng trực tiếp to a data message.
6. "Digital đá bóng trực tiếp" is a form of electronic đá bóng trực tiếp created by transforming a data message using an asymmetric cryptographic system, whereby the person receiving the initial data message and the signer's public key can accurately verify:
a) The transformation mentioned above was generated by the correct private key corresponding to the public key in the same key pair;
b) The integrity of the data message content from the time the aforementioned transformation was performed.
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"Sign" refers to using a private key in a software program to automatically create and attach a digital đá bóng trực tiếp to a data message.
And "Digital đá bóng trực tiếp" is a form of electronic đá bóng trực tiếp created by transforming a data message using an asymmetric cryptographic system.
Thus, a digital đá bóng trực tiếp and a đá bóng trực tiếp are entirely different.
Is a digital đá bóng trực tiếp different from a đá bóng trực tiếp in Vietnam? Where is a digital đá bóng trực tiếp created from? (Image from the Internet)
Is a digital đá bóng trực tiếp created by using the private key in Vietnam?
According to Article 9 ofDecree 130/2018/ND-CP, a digital đá bóng trực tiếp is considered a secure electronic đá bóng trực tiếp when it meets the following 3 conditions:
Condition 1.The digital đá bóng trực tiếp is created during the validity period of the certificate and can be verified by the public key recorded on that certificate.
Condition 2.The digital đá bóng trực tiếp is created by using the private key corresponding to the public key recorded on the certificate issued by one of the following organizations:
- The national digital đá bóng trực tiếp authentication service provider;
- The specialized digital đá bóng trực tiếp authentication service provider of the Government of Vietnam;
- The public digital đá bóng trực tiếp authentication service provider;
- The specialized digital đá bóng trực tiếp authentication service provider of agencies, organizations granted certificates ensuring safety for specialized digital signatures as specified in Article 40 of this Decree.
Condition 3.The private key is exclusively under the control of the signer at the time of signing.
Thus, the private key for a digital đá bóng trực tiếp is one of the 3 mandatory conditions to ensure the security of a digital đá bóng trực tiếp.
Is an authenticated e-invoice generated from a cash register required to have a digital đá bóng trực tiếp in Vietnam?
Based on Clause 6, Article 8 ofCircular 78/2021/TT-BTCon electronic invoices as follows:
Authenticated e-invoice generated from a cash register connected to the tax authority's electronic data transfer system
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6. Responsibilities of the seller when using electronic invoices with tax authority codes generated from a cash register connected to the tax authority's electronic data transfer system:
a) Register to use electronic invoices with tax authority codes generated from a cash register connected to the tax authority's electronic data transfer system according to the provisions of Article 15 of Decree No. 123/2020/ND-CP;
b) Issue electronic invoices with tax authority codes generated from a cash register according to the provisions of Article 11 of Decree No. 123/2020/ND-CP and this Article;
c) Be responsible for using the sequence of tax authority codes when issuing electronic invoices with tax authority codes generated from a cash register connected to the tax authority's electronic data transfer system to ensure continuity and uniqueness;
d) Transfer electronic invoice data with tax authority codes generated from a cash register to the tax authority on the same day through an electronic data reception, transmission, and storage service provider.
An authenticated e-invoice generated from a cash register connected to the tax authority's electronic data transfer system must adhere to principles specified in Article 11 ofDecree 123/2020/ND-CP, specifically as follows:
Principle 1.Identify invoices printed from cash registers connected to the tax authority's electronic data transfer system;
Principle 2.Not required to have a digital đá bóng trực tiếp;
Principle 3.Expenses for acquiring goods and services using invoices (or copies of invoices or information from the General Department of Taxation's electronic portal on invoices) generated from cash registers are considered legitimate expenses for determining tax obligations.
Thus, electronic invoices with tax authority codes generated from a cash register are not required to have a digital đá bóng trực tiếp.