Download vtv5 trực tiếp bóng đá hôm nay latest HTKK 5.2.9 Vietnam's tax declaration software for 2025
What are changes in vtv5 trực tiếp bóng đá hôm nay Vietnam's tax declaration software HTKK 5.2.9 for 2025?
On February 18, 2025, vtv5 trực tiếp bóng đá hôm nay General Department of Taxation announced vtv5 trực tiếp bóng đá hôm nay upgrade of vtv5 trực tiếp bóng đá hôm nay tax declaration software (HTKK) version 5.2.9, adding a declaration form for vtv5 trực tiếp bóng đá hôm nay Detailed List of Personal Income Tax (PIT) payments made on behalf of each individual as follows: Allows taxpayers to enter, download excel spreadsheets, output, and print templates.
Starting from February 17, 2025, when preparing tax declaration dossiers related to vtv5 trực tiếp bóng đá hôm nay aforementioned upgrade, organizations and individuals liable to taxes will use vtv5 trực tiếp bóng đá hôm nay declaration functions in HTKK 5.2.9 software instead of previous versions.
Where to download vtv5 trực tiếp bóng đá hôm nay latest Vietnam's tax declaration software HTKK 5.2.9 for 2025?
vtv5 trực tiếp bóng đá hôm nay latest tax declaration software HTKK for 2025 is HTKK software version 5.2.9, released on February 18, 2025, by vtv5 trực tiếp bóng đá hôm nay General Department of Taxation.
DOWNLOADtax declaration software HTKK 5.2.9
Organizations and individual taxpayers can download vtv5 trực tiếp bóng đá hôm nay software and user manuals of vtv5 trực tiếp bóng đá hôm nay HTKK application at vtv5 trực tiếp bóng đá hôm nay following address: http://www.gdt.gov.vn/wps/portal/home/hotrokekhai or directly contact vtv5 trực tiếp bóng đá hôm nay local tax agency for assistance in installation and usage.
Download vtv5 trực tiếp bóng đá hôm nay latest HTKK 5.2.9 Vietnam's tax declaration software for 2025 (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
Which entities are personal income taxpayers in Vietnam?
Based on vtv5 trực tiếp bóng đá hôm nay provisions of Article 2 ofDecree 65/2013/ND-CPon personal income taxpayers as follows:
(i) Personal income taxpayers include resident and non-resident individuals with taxable income as stipulated in Article 3 of vtv5 trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007(amended by Clause 1, Article 2 of vtv5 trực tiếp bóng đá hôm nayLaw Amending vtv5 trực tiếp bóng đá hôm nay Tax Laws 2014and Clause 1, Article 1 of vtv5 trực tiếp bóng đá hôm nayPersonal Income Tax Law Amendment 2012) and Article 3 ofDecree 65/2013/ND-CP(amended by Article 2 ofDecree 12/2015/ND-CPand Clause 1, Article 3 ofDecree 91/2014/ND-CP). vtv5 trực tiếp bóng đá hôm nay scope for determining taxable income for taxpayers is as follows:
- For resident individuals, taxable income is income generated inside and outside vtv5 trực tiếp bóng đá hôm nay territory of Vietnam, irrespective of vtv5 trực tiếp bóng đá hôm nay place of income payment;
- For non-resident individuals, taxable income is income arising in Vietnam, irrespective of vtv5 trực tiếp bóng đá hôm nay place of income payment.
(ii) A resident individual is someone who meets one of vtv5 trực tiếp bóng đá hôm nay following conditions:
- Present in Vietnam for 183 days or more within a calendar year or for 12 consecutive months from vtv5 trực tiếp bóng đá hôm nay first day present in Vietnam;
An individual present in Vietnam according to this provision refers to vtv5 trực tiếp bóng đá hôm nay presence of that individual within vtv5 trực tiếp bóng đá hôm nay territory of Vietnam.
- Having a regular place of residence in Vietnam in one of vtv5 trực tiếp bóng đá hôm nay following two cases:
+ Having a registered permanent residence in accordance with vtv5 trực tiếp bóng đá hôm nay law on residence;
+ Having a rented house to reside in Vietnam according to vtv5 trực tiếp bóng đá hôm nay housing law, with vtv5 trực tiếp bóng đá hôm nay term of lease contracts being 183 days or more within vtv5 trực tiếp bóng đá hôm nay tax year.
In cases where an individual has a regular place of residence in Vietnam according to this provision but is present in Vietnam for less than 183 days in vtv5 trực tiếp bóng đá hôm nay tax year and cannot prove residency in any other country, that individual is considered a resident in Vietnam.
(iii) A non-resident individual is one who does not meet vtv5 trực tiếp bóng đá hôm nay conditions stipulated in section (ii).
Taxable income of individuals includes types of income defined under Article 3 ofDecree 65/2013/ND-CP(amended by Article 2 ofDecree 12/2015/ND-CPand Clause 1, Article 3 ofDecree 91/2014/ND-CP) as follows:
(1) Income from business activities:
- Income from manufacturing and trading of goods and services;
- Income from independent professional activities of individuals with licenses or practicing certificates as prescribed by law.
Business income as stated does not include income of individual businesses with annual revenue not exceeding VND 100 million.
(2) Income from salaries and wages:
- Salaries, wages, and other remuneration of a salary or wage nature;
- Allowances and subsidies, excluding allowances and subsidies according to vtv5 trực tiếp bóng đá hôm nay law on preferential treatment for people with contributions to vtv5 trực tiếp bóng đá hôm nay revolution, national defense, security, hazardous or dangerous job allowances, regional allowances according to law, unexpected difficulty subsidies, occupational accident subsidies, one-time childbirth or adoption subsidies, decreased working capacity subsidies, one-time retirement subsidies, monthly survivor benefits, job loss subsidies according to vtv5 trực tiếp bóng đá hôm nay Labor Code, other subsidies paid by Social Insurance, and vouchers for addressing social vices;
- Commissions in various forms;
- Income earned from participation in business associations, management boards, supervisory boards, and other organizations;
- Other benefits received by vtv5 trực tiếp bóng đá hôm nay taxpayer in cash or in kind;
- Bonuses, excluding bonuses that accompany titles awarded by vtv5 trực tiếp bóng đá hôm nay State, accompanying national or international awards, rewards for technical innovations, inventions, or discoveries recognized by competent state agencies, and rewards for detecting and reporting law violations to competent state agencies.
(3) Income from capital investment:
- Interest from loans;
- Dividend shares;
- Income from capital investment in other forms, excluding income from interest on Government of Vietnam bonds.
(4) Income from capital transfer:
- Income from transferring capital in economic organizations;
- Income from transferring securities;
- Income from other forms of capital transfer.
(5) Income from real estate transfer:
- Income from transferring land use rights and assets attached to land;
- Income from transferring ownership or use rights of a house;
- Income from transferring land lease rights, water surface lease rights;
- Other incomes received from real estate transfers.
(6) Income from winnings:
- Lottery winnings;
- Wins from promotions;
- Wins from betting activities;
- Wins from games, contests with rewards, and other forms of winnings.
(7) Income from royalties:
- Income from transferring or licensing intellectual property rights;
- Income from technology transfer.
(8) Income from franchising activities
(9) Income from inheritance:
Inheritance in vtv5 trực tiếp bóng đá hôm nay form of securities, capital in economic organizations, business establishments, real estate, and other assets required to register ownership or usage.
(10) Income from gifts:
Gifts in vtv5 trực tiếp bóng đá hôm nay form of securities, capital in economic organizations, business establishments, real estate, and other assets required to register ownership or usage.
