On December 24, 2018, the Government issues the Decree No. 165/2018/ND-CP on e-transactions in financial activities.
Accordingly, an e-document is valid as an original when:
- It bears digital signatures of the agency, organization or individual that has created it and related responsible agencies, organizations and individuals as prescribed by the specialized laws;
- The information system has measures to ensure its integrity in the course of transmitting, receiving or storing it in the system…
- Another measure which is agreed upon by the parties to the transaction to be applied to ensure the integrity of data, and authenticity, irrevocability and compliance of the e-document with the Law on E-Transactions.
This Decree also states that a paper document may be converted into an e-document by the method of copying and conversion into a file in the information system, or contents of a paper document may be converted into data for storage in the information system.
This Decree takes effect on February 10, 2019.