How xem bóng đá trực tiếp vtv2 download the latest HTKK 5.2.8 software in 2025? Which entities are required xem bóng đá trực tiếp vtv2 register tax directly with tax authorities in Vietnam according xem bóng đá trực tiếp vtv2 Circular 86?
Vietnam: Download the latest HTKK 5.2.8 software in 2025
On February 13, 2025, the General Department of Taxation announced the upgrade of the Tax Declaration Support Application (HTKK) 5.2.8 in compliance withxoilac tv trực tiếp bóngdated December 23, 2024, issued by the Ministry of Finance prescribing Registration Tax with the following updates:
- Upgraded the template for the taxpayer registration declaration form for individuals earning income from salaries and wages (Form 05-DK-TH-TCT).
- Upgraded the template for the taxpayer registration declaration form for dependents of individuals earning income from salaries and wages (Form 20-DK-TH-TCT).
The latest HTKK software is the HTKK 5.2.8 tax declaration support software.
Download the latest 2025 HTKK 5.2.8 software...HERE
Notice:For installing HTKK 5.2.8 software, the taxpayer's computer needs xem bóng đá trực tiếp vtv2 meet the following requirements:
- Operating system: WinXP (SP2, SP3), Win 7 or higher... (does not support iOS, MacOS).
- The computer must have .NET Framework 3.5 or higher installed (if not available, download .NET Framework 3.5 installer).
- If the computer uses Win 7 or above, there is no need xem bóng đá trực tiếp vtv2 install .NET Framework 3.5, just activate the built-in .NET Framework 3.5: Follow the installation guide:Download.
- If unable xem bóng đá trực tiếp vtv2 download, please contact local tax authorities directly for provision and support during installation and usage.
Vietnam: Download the latest HTKK 5.2.8 software in 2025 (Image from the Internet)
Which entities arerequired xem bóng đá trực tiếp vtv2 register tax directly with tax authorities in Vietnam according xem bóng đá trực tiếp vtv2 Circular 86?
According xem bóng đá trực tiếp vtv2 Clause 2, Article 4 ofCircular 86/2024/TT-BTC, taxpayers required xem bóng đá trực tiếp vtv2 register directly with tax authorities include:
(1) Enterprises operating in specialized fields not required xem bóng đá trực tiếp vtv2 register business through business registration authorities as per specialized laws (hereinafter referred xem bóng đá trực tiếp vtv2 as Economic Organizations).
(2) Public service units, economic organizations of the armed forces, economic organizations of political, socio-political, social, and socio-professional organizations conducting business according xem bóng đá trực tiếp vtv2 the law but not required xem bóng đá trực tiếp vtv2 register a business through business registration authorities;
Organizations from countries sharing a land border with Vietnam conducting buying, selling, trading goods at border markets, border-gate markets, and markets in border-gate economic zones; representative offices of foreign organizations in Vietnam;
Cooperatives established and operating according xem bóng đá trực tiếp vtv2Nghị định 77/2019/NĐ-CPbut not required xem bóng đá trực tiếp vtv2 register business through business registration authorities as per Clause 2, Article 107 ofLuật trực tiếp bóng đá k+(hereinafter referred xem bóng đá trực tiếp vtv2 as Economic Organizations).
(3) Organizations established by competent authorities not engaged in production, business but with obligations xem bóng đá trực tiếp vtv2 the state budget (hereinafter referred xem bóng đá trực tiếp vtv2 as Other Organizations).
(4) Foreign organizations, foreign individuals, and organizations in Vietnam using foreign humanitarian aid, non-refundable aid xem bóng đá trực tiếp vtv2 purchase goods and services subject xem bóng đá trực tiếp vtv2 value-added tax in Vietnam xem bóng đá trực tiếp vtv2 provide non-refundable aid, humanitarian aid;
Foreign diplomatic missions, consular offices, and representative offices of international organizations in Vietnam entitled xem bóng đá trực tiếp vtv2 a value-added tax refund for privilege exemption;
ODA project owners eligible for value-added tax refunds, representative offices of ODA project sponsors, organizations designated by foreign sponsors xem bóng đá trực tiếp vtv2 manage non-refundable ODA programs, projects (hereinafter referred xem bóng đá trực tiếp vtv2 as Other Organizations).
(5) Foreign organizations without legal status in Vietnam, foreign individuals conducting independent business in Vietnam under Vietnamese law with income arising in Vietnam or a taxable obligation in Vietnam (hereinafter referred xem bóng đá trực tiếp vtv2 as Foreign Contractors, Subcontractors).
(6) Overseas suppliers without a permanent establishment in Vietnam, non-resident foreign individuals engaged in e-commerce, digital platform businesses, and other services with organizations, individuals in Vietnam (hereinafter referred xem bóng đá trực tiếp vtv2 as Overseas Suppliers).
(7) Enterprises, organizations, individuals responsible for withholding and paying taxes on behalf of other taxpayers must declare and determine separate tax obligations from the obligations of the taxpayer pursuant xem bóng đá trực tiếp vtv2 tax management laws (except for income paying agencies when withholding and paying personal income tax on behalf);
Commercial banks, intermediary payment service providers, or organizations, individuals authorized by foreign suppliers shall declare, withhold, and pay taxes on behalf of overseas suppliers (hereinafter referred xem bóng đá trực tiếp vtv2 as Tax Withholding Organizations, Individuals).
Income paying organizations using the previously issued TIN xem bóng đá trực tiếp vtv2 declare and pay withheld personal income taxes.
(8) Operators, joint operators, joint venture companies, organizations assigned by the Government of Vietnam xem bóng đá trực tiếp vtv2 receive Vietnam's share from overlapping oil gas mines, contractors, investors participating in oil and gas contracts, parent companies - Vietnam National Oil and Gas Group representing the host country xem bóng đá trực tiếp vtv2 receive profit shares from oil and gas contracts.
(9) Households and individuals engaging in the production, business of goods and services as prescribed by law but not required xem bóng đá trực tiếp vtv2 register business households through the business registration authority as prescribed by the Government of Vietnam on business households; business individuals from countries sharing a land border with Vietnam conducting buying, selling, goods exchange at border markets, border-gate markets, and markets in border-gate economic zones.
(10) Individuals earning income liable xem bóng đá trực tiếp vtv2 personal income tax (excluding business individuals).
(11) Individuals who are dependents pursuant xem bóng đá trực tiếp vtv2 the laws on personal income tax.
(12) Organizations, individuals delegated tax collection by tax authorities.
(13) Other organizations, households, and individuals having obligations xem bóng đá trực tiếp vtv2 the state budget.
Which entities areeligible xem bóng đá trực tiếp vtv2 use the 10-digit TIN according xem bóng đá trực tiếp vtv2 Circular 86?
Based on the regulations at Point a, Clause 4, Article 5 ofCircular 86/2024/TT-BTC, the 10-digit TIN is used for:
- Enterprises, cooperatives, organizations with legal status or organizations without legal status that directly incur tax obligations (hereinafter referred xem bóng đá trực tiếp vtv2 as independent units);
- Individuals who are foreign nationals or Vietnamese nationals living abroad without a personal identification number established from the National Population Database.
