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• External or internal data transferred to a document, with or without signature such as notes of
communications with the interested party of a file, explanation of the process of calculation of
some sanction, or observations.
The electronic file must be prepared to contain any document of the statements.
Certified scanning
In the vast majority of cases, the document will arrive on paper, either through the face-to-face entry
records or by the appearance of the interested party. Cities must convert these paper documents
provided by citizens into electronic administrative documents with full legal validity.
This process is called certified document digitization and is usually accompanied by hardware and
software that must meet a series of technical requirements for the process to be homologable and
legally correct:
• The whole conversion process must be done from beginning to end automatically and without
human intervention.
• The electronic document obtained must contain the electronic signature of a seal of the body
that holds the competencies to make this certification.
• Approved hardware and software should be available. The tax agency has a software approval
procedure for the digitization of invoices.
Electronic signature in documents of own elaboration
In this case, we can find two types of documents: those that we can write using a word processor of
any office application (e.g., Microsoft Word) or text editors included in web forms that will directly
generate (normally) documents in PDF format.
In either case, it is advisable to convert all the documents generated in the organization itself to a
common format before being signed, either PDF or PDF/A.
The next thing will be to determine the signature format and the computer tool or application to
perform it.
As for the format, it is very important to get the decision right since the cost of a subsequent change
can make it unapproachable.
There are several signature formats recognized and used in the administration, but it is essential to
take into account security and interoperability to guarantee the exchange of documents between
administrations.
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