When PKCS_UTC_TIME or szOID_RSA_signingTime are used for the lpszStructType with CryptEncodeObject, CryptEncodeObjectEx, CryptDecodeObject, or CryptDecodeObjectEx the following details apply.
"1.2.840.113549.1.9.5"
pvStructInfo points to a FILETIME.
For X509_ASN_ENCODING, it is UTC time encoded as a two-digit year precise to seconds.