Official Letter No. 84/CCTKV.XVII-QLDN1 dated March 24, 2025, issued by the Regional Tax Sub-Department XVII regarding electronic documents is as follows

In cases where the Company and foreign customers or suppliers agree to use electronic documents (such as electronic contracts) in their transactions, the Company shall comply with the provisions of the Law on Electronic Transactions No. 51/2005/QH11, Decree No. 165/2018/NĐ-CP, and Decree No. 130/2018/NĐ-CP.

For electronic transactions established before the effective date of the Law on Electronic Transactions No. 20/2023/QH15, and which remain incomplete as of that date, such transactions may continue to be executed under the provisions of Law No. 51/2005/QH11 and its guiding legal documents, unless the parties agree to apply the provisions of Law No. 20/2023/QH15.

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