Currently, the phrase digital signature is becoming more and more popular, especially for enterprises. Along with the advancement of science and technology, in the current 4.0 technology era, the development of digital signatures is an indispensable thing for every enterprise. So what is digital signature? What are digital signatures used for? Why is a business required? Learn more about digital signatures with OTIS LAWYERS in the article below!
Legal grounds
Decree 130/2018/ND-CP
What is digital signature?
According to the provisions of Clause 6, Article 3 of Decree 130/2018/ND-CP detailing digital signatures and digital signature authentication services: What is digital signature?
"Digital signature" means a form of electronic signature created by the transformation of a data message using an asymmetric cryptography in which those who have initial data messages and the public key of the signer can be determined exactly:
- The above transformation is created by the correct private key corresponding to public key in the same key pair;
- The integrity of the content of data messages since the implementation of the mentioned above transformation.
Structure of digital signature
The signature can be divided into two main parts as follows:
- Hardware - like a USB stick (called a USB token) and secured with a password or PIN;
- A digital certificate is an integral part of a digital signature, containing all encrypted data of an enterprise.
Features of digital signature
High confidential public encryption
Digital signature is designed based on the most advanced public cryptography technology today (RSA): the user will have 1 key pair. This key pair contains the public key and the private key. This helps the owner of the signature to increase security, limiting bad ones to take advantage of the signature for illegitimate purposes.
- "Secret key" is a key in an asymmetric cryptographic system key pair used to generate digital signatures.
- "Public key" is a key in a key pair of an asymmetric cryptosystem used to verify the digital signature generated by the corresponding secret key in the key pair.
Digital signing
Digital signing is the introduction of a secret key into a software program to automatically generate and attach a digital signature to data messages.
Recipient
Signature recipients can be individuals or business organizations, social organizations, the State. When the signature is sent, the recipient can use the signer's digital certificate to check the data inside. After verifying the correct trusted account, the information is correct, you can proceed with the transaction. Digital signatures contain a lot of information, images that help a lot in the process of checking information for transactions.
Legal validity of digital signatures
Article 8 of Decree 130/2018/ND-CP stipulates the legal value of digital certificates as follows:
- Where the law defines that a document required to be signed, the requirement for a data message is considered as met if the data message is signed with digital signature and such digital signature is adequately secured
- Where the law defines that a document required to be stamped by the agency, organization, such requirement for a data message is considered as met if the data message is signed by digital signature of the agency or organization and such digital signature is adequately secured
Conditions to ensure security for digital signatures
A digital signature is considered a secure electronic signature when satisfying the following conditions:
- The digital signature is generated during the validity of the digital certificate and is verifiable by the public key recorded on the digital certificate.
- The digital signatures are created by using the private key corresponding to public key recorded on digital certificates granted by one of the following authorities:
+ Root Certification Authority;
+ Specialized certification authorities of the Government;
+ Public certification authorities;
+ Specialized certification authorities of agencies and organizations issued with certificates of eligibility for special-use digital signature security as prescribed in Article 40 of this Decree.
- Private Key is only under the control of the signer at the time of signing.
Functions of digital signature
Nowadays, in order to optimize work efficiency and reduce costs, most procedures are carried out through electronic networks. Therefore, digital signatures are an effective way to carry out these procedures. Digital signatures have the following functions:
- Digital signatures are used to declare, submit declarations, pay financial obligations in the fields of tax, customs and securities transactions, etc. When enterprises use digital signatures in electronic transactions, they are not required to reprint the declarations and stamp them;
- Enterprises that carry out enterprise registration procedures such as changing business registration, notifying changes, establishing branches, representative offices, business locations, etc. can also use digital signatures. to sign directly on documents, which simplifies administrative procedures;
- Digital signatures are also used when enterprises sign contracts with customers and partners online without having to spend time traveling or meeting.
- As proof of non-disclaimer on signed content because of its high confidentiality and accuracy
Some popular types of digital signatures at present
Some types of digital signatures are widely used today
Viettel digital signature has good security and leading utility service today. You can use the digital signature for 1 year, 2 years or 3 years from Viettel depending on the purpose of use: tax declaration, customs declaration or social insurance.
Vina digital signature has received certification from the Ministry of Information about the number of certificates to ensure safety and security for customers, so Vina digital signatures are trusted and chosen by many users.
VNPT digital signature has high security, so it is trusted and chosen by many customers and business organizations.
CA2 digital signature with attentive customer care service and many high-tech utilities.
FPT's online signature
FPT has a good customer care regime and many utilities for registration and renewal services for electronic signatures. In addition, the quality of signatures and security is something that FPT are good at. Besides, the price is also reasonable, so many users choose FPT's digital signature service
Above is the answer to the question "What is a digital signature?". As our consultation on digital signatures according to current law. We hope that this will be a useful reference for readers when they want to learn the provisions of law in the field of accounting - tax.
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