From September 12, new guidance on electronic signatures takes effect

This is one of the important contents in Circular 77/2017/TT-BTC guiding the State Budget accounting regime and State Treasury operations, effective from September 12, 2017.

Accordingly, the Ministry of Finance has detailed regulations on electronic signatures as follows: Electronic signatures are created in the form of words, letters, numbers, symbols, sounds or other forms by electronic means, logically attached or combined with data messages, capable of certifying the signer of the data message and certifying that person's approval of the content of the signed data message.

An electronic signature is considered secure if it is verified by a security verification process agreed upon by the transacting parties and meets the following conditions: The data used to create the electronic signature is only associated with the signer in the context in which the data is used; The data used to create the electronic signature is only under the control of the signer at the time of signing; Any changes to the electronic signature and the content of the data message after the time of signing can be detected.

The Director General of the State Treasury shall prescribe the responsibility regime of individuals in the use and preservation of electronic signatures in accordance with the regulations of the Government and the Ministry of Finance.

In Circular 08/2013/TT-BTC dated January 10, 2013, electronic signature is stipulated: Electronic signature is a security key identified for each individual to authenticate the duties, powers and responsibilities of the creator and related persons responsible for the safety and accuracy of electronic documents; electronic signature on electronic documents has the same value as handwritten signature on paper documents; individuals granted electronic signatures are responsible for ensuring the confidentiality of information about their electronic signatures and are responsible for disclosing their electronic signatures;...

Thus, the content of electronic signature is regulated by the Ministry of Finance more clearly and specifically than the current regulations in Circular 08/2013/TT-BTC.

This Circular takes effect from September 12, 2017, applies from the 2017 budget year and replaces Circular No. 08/2013/TT-BTC dated January 10, 2013 on guiding the implementation of state accounting applicable to the Treasury and Budget Management Information System (TABMIS).

In case the legal documents cited in this Circular are amended, supplemented or replaced, the amended, supplemented or replaced documents shall apply./.

According to Tin Tuc Newspaper