1. Digital - electronic signatures on electronic invoices
This notable content is introduced in the Circular No. 68/2019/TT-BTC providing guidance on implementation of the Decree No. 119/2018/ND-CP on electronic invoices.
According to this Circular, buyer's and seller’s digital or electronic signatures must be added to electronic invoices as follows:
- In case the seller is an enterprise or organization, the seller’s digital signature on the invoice is the digital signature of such enterprise or organization; in case the seller is an individual, it will be the digital signature of the individual or another person authorized by the individual.
- In case the buyer is a business establishment and both the buyer and the seller agree to use digital or electronic signatures on the electronic invoice issued by the seller, the buyer’s digital or electronic signature must be added to the electronic invoice.
- In case an electronic invoice does not necessarily have the seller’s and the buyer’s digital or electronic signatures, regulations in Clause 3 Article 3 of this Circular shall apply.
The Circular No. 68/2019/TT-BTC is coming into force from November 14, 2019.
2. Collection, submission and handling of 9-digit Identity Cards which are still legible when they are exchanged for Citizen Identity Cards
On October 01, 2019, the Ministry of Public Security has promulgated the Circular No. 40/2019/TT-BCA providing amendments to the Circular No. 07/2016/TT-BCA dated February 01, 2016.
According to this Circular, when a citizen applies for conversion from the 9-digit Identity Card which is still legible (the photo, card number and letters are still legible) into the Citizen Identity Card, the application-receiving official shall:
- Give an appointment note and return the 9-digit Identity Card whose corner is not yet cut off to the applicant for use pending the Citizen Identity Card issued.
- Before delivering the Citizen Identity Card to the applicant, request the applicant to present the appointment note and his/her 9-digit Identity Card, and the cut off the top right corner of the front face of that 9-digit Identity Card to form a right angle with two sides of equal length of 2 cm.
And then the application-receiving official shall make an entry in the relevant record and return the 9-digit Identity Card with its corner cut off to the applicant.
If an applicant requests the application-receiving authority to ship his/her Citizen Identity Card to his/her specified address, the application-receiving authority shall cut off the corner of the 9-digit Identity Card and return it to the applicant immediately when receiving the application.
(Pursuant to current regulations, in such case, when receiving the application, the application-receiving official shall cut off the corner of the 9-digit Identity Card, make an entry in the relevant record and return the 9-digit Identity Card with its corner cut off to the applicant).
The Circular No. 40/2019/TT-BCA is coming into force from November 18, 2019.
3. Replacement of 05 templates of documents used in issuance and management of Citizen Identity Card
The Circular No. 41/2019/TT-BCA provides for document templates replacing those issued together with the Circular No. 66/2015/TT-BCA including:
- Citizen identity declaration (Form CC01).
- Request for approval for application for issuance/replacement/re-issuance of Citizen Identity Card (Form CC06).
- Certificate of ID number (Form CC07).
- Notice of adjustments to Citizen Identity Card (Form CC09).
- Citizen data collection form (Form DC01).
Further details about these document templates are available in the Circular 41/2019/TT-BCA (which is coming into force from November 18, 2019).
4. Specialized equipment used in educational institutions
According to the Circular No. 16/2019/TT-BGDDT specialized equipment used in educational institutions includes:
- Equipment on the list of teaching equipment promulgated by the Ministry of Education and Training.
- Equipment which is not specified on the list of teaching equipment promulgated by the Ministry of Education and Training, including:
+ Equipment and tools used in eating house, kitchen and accommodation areas serving the parenting and care of children and pupils;
+ Equipment serving examinations, tests, entrance examinations, quality assessment and accreditation;
+ Equipment used in school restrooms;
+ Equipment serving school health activities;
+ Equipment and tools serving gymnastics and sports activities;
Further details are available in the Circular 16/2019/TT-BGDDT (which is coming into force from November 20, 2019).
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