I. Legal Basis

Decree 45/2020/ND-CP, effective from June 2, 2020, regulates tax management for assets. The goal of this decree is to enhance the legal framework related to asset tax management, facilitating individuals and organizations in fulfilling their tax obligations. The decree clearly defines taxable subjects, tax calculation basis, tax declaration procedures, and mechanisms for supervising asset tax management. Additionally, it outlines the responsibilities of tax authorities in supporting taxpayers and managing asset taxes.

Decree 23/2015/ND-CP, issued on February 16, 2015, regulates the management and use of state assets. This decree aims to clarify the authority and responsibilities of individuals and organizations in managing and using state-owned assets, contributing to improved public asset efficiency and anti-corruption efforts. It covers asset classification, ownership rights, financial management, and measures for handling violations related to state asset management.

Both decrees play significant roles in promoting efficient asset management and ensuring the legitimate rights of organizations and individuals involved.

II. What is Electronic Authentication?

According to Clause 9, Article 3 of Decree 45/2020/ND-CP, electronic authentication of copies from originals refers to the process where an authorized entity verifies that an electronic copy of a paper-based original document is identical to the original.

III. Where is Electronic Authentication Conducted?

Electronic authentication is an administrative procedure carried out on the National Public Service Portal. Citizens must have a registered account linked to their Citizen Identification Number to use this service.

Pursuant to Article 5 of Decree 23/2015/ND-CP, the following agencies are responsible for conducting the authentication process:

The Department of Justice of districts, towns, and cities has the authority to authenticate copies from originals of documents issued by Vietnamese or foreign organizations, or by organizations in Vietnam in association with foreign entities. Local People’s Committees (communes, wards, and towns) also have the authority and responsibility to authenticate copies of documents issued by competent Vietnamese agencies.

IV. Electronic Authentication Process

Step 1: Access the National Public Service Portal at https://dichvucong.gov.vn/ and select the “Featured Public Services” menu.

Step 2: Choose “Procedure for authenticating copies from original documents issued by competent Vietnamese authorities.”

Step 3: On the right-hand side of the screen, select either the People’s Committee at the commune level or the District Justice Department to schedule an authentication appointment, and then click “Agree.”

Step 4: After selecting the authentication agency, choose the type of document to be authenticated and the desired appointment date and time.

Step 5: Once the document type and appointment are selected, click “Book an Appointment.” The system will display a success notification and an appointment code on the screen. A text message containing the appointment code and time will also be sent to the registered phone number. If a new appointment time is required, the system will notify the user via SMS or their public service account.

Step 6: Citizens then bring the original documents to the authentication agency at the scheduled time and pay the authentication fees.

Step 7: Receive the electronic authentication results. The agency will issue an electronically signed copy and store it in the individual’s or organization’s data management account on the National Public Service Portal.

V. Hankuk Law Firm

The legal services provided by HANKUK LAW FIRM aim to support businesses, investors, and individuals. Our organization employs skilled Korean lawyers, partners, and professionals who deliver legal services related to corporations and litigation.

To assist with the startup process, our lawyers and staff offer a wide range of services, including business law consultation, tax and immigration law advice, real estate services, business advisory, marketing and communications, human resources, product distribution, franchise options, and more. We provide expert guidance on all aspects of your business needs.

To protect our clients’ legal rights and achieve the best possible outcomes, we offer legal advice and engage in civil litigation related to business, labor, marriage, family, and inheritance matters.

VI. About Us, Hankuk Law Firm

■ Hankuk Law Firm – Introduction

The goal of the legal services provided by HANKUK LAW FIRM is to support businesses, investors, and people. Our organization employs skilled Korean lawyers, partners, and professionals to provide legal services to businesses related to corporations and litigation.

To support the startup process, our lawyers and staff provide a wide range of services, including business law consulting, tax and immigration law consulting, real estate services, business consulting, marketing and communications, human resources, product distribution, franchise options, etc. We provide expert advice on every aspect of your business needs.

To protect the legitimate rights and interests of our clients and achieve the best results, we provide legal advice and participate in civil lawsuits related to business, labor, marriage, family, and inheritance.

■ Contact us now

For reliable and effective legal advice, please contact HANKUK LAW FIRM now. We are committed to providing you with the best possible answers and our team of experienced lawyers has extensive knowledge in many legal fields. We are always here to provide the most competent and dedicated support, whether you are dealing with contractual issues, commercial disputes or need guidance on foreign investment. HANKUK LAW FIRM is honored to have assisted hundreds of domestic and international clients in skillfully resolving complex legal issues as their trusted legal partner. Do not let legal issues hinder your success. Let us accompany you towards legal achievement and comfort. For prompt guidance and support to ensure your rights are always maintained at the highest standards, contact HANKUK LAW FIRM now.

■ Contact Hankuk Law Firm

Website: http://hankuklawfirm.com/en/  Facebook: https://www.facebook.com/hankuk.lawfirm  Tiktok: https://www.tiktok.com/@opineslang  Youtube: https://www.youtube.com/@hankuklawfirm6375 Email:  info@hankuklawfirm.com   Telephone: (English) 0369.77.11.46