HTKK 5.3.0 software update: Related-party transaction declaration in Vietnam according xem bóng đá trực tiếp trên youtube Circular 132
HTKK 5.3.0 software update: Related-party transaction declaration in Vietnamaccording toCircular 132
On March 4, 2025, the General Department of Taxation of Vietnam announced the upgrade of the Tax Declaration Support application (HTKK) version 5.3.0 xem bóng đá trực tiếp trên youtube meetThông tư 41/2024/TT-BTCand upgrade the declaration 02/TNDN-DK xem bóng đá trực tiếp trên youtube meetNghị định 132/2020/NĐ-CPwhile updating some arising contents during the deployment of HTKK 5.2.9.
The latest HTKK 5.3.0 software upgrading the related-party transaction declaration...Download
Below is the latest upgrade notice for HTKK 5.3.0:
(1) Upgrade application xem bóng đá trực tiếp trên youtube meetThông tư 41/2024/TT-BTC
- Upgrade the function of searching local tax resource pricing tables: Allow taxpayers xem bóng đá trực tiếp trên youtube search the resource pricing table prescribed by the Provincial People's Committee.
- Upgrade constraints on declarations 01/TAIN (TT80/2021), 02/TAIN (TT80/2021), 01/CNKD (TT40/2021) as follows:
+ Resource list: Allows choosing from the resource list according xem bóng đá trực tiếp trên youtube the price framework of the Ministry of Finance and the province's own resources that are newly added.
+ "Tax calculation price for resource unit": The declared tax unit price must be = the price prescribed by the Provincial People's Committee. Declaration of resources not yet priced by the Provincial People's Committee is not allowed.
(2) Upgrade declaration 02/TNDN-DK (TT80/2021) xem bóng đá trực tiếp trên youtube meetNghị định 132/2020/NĐ-CP
- Upgrade the declaration xem bóng đá trực tiếp trên youtube attach 4 appendices for related-party transaction meeting Decree No. 132/2020/ND-CP: Appendices GDLK_ND132_01, GDLK_ND132_02, GDLK_ND132_03, GDLK_ND132_04
(3) Upgrade xem bóng đá trực tiếp trên youtube update some arising contents
* Update the administrative area of Ba Ria - Vung Tau province xem bóng đá trực tiếp trên youtube meetNghị quyết 1365/NQ-UBTVQH15 năm
- Change the name "Phu My Town" (code 71709) xem bóng đá trực tiếp trên youtube "Phu My City" and change the names of administrative areas under "Phu My City" as follows:
+ Change "Tan Hoa Commune" (code 7170907) xem bóng đá trực tiếp trên youtube "Tan Hoa Ward"
+ Change "Tan Hai Commune" (code 7170905) xem bóng đá trực tiếp trên youtube "Tan Hai Ward"
* Update the declaration of detailed list of PIT tax payments made on behalf of each individual
- Update the constraint "Document ID (ID)" at indicator [05] on the declaration must be 16 characters long
* Update the comprehensive tax registration declaration for dependents of individuals with income from salaries, wages (20-DK-TH-TCT)
- Update xem bóng đá trực tiếp trên youtube allow XML declaration export when the declaration table has many data lines
Starting from March 4, 2025, when compiling tax declarations related xem bóng đá trực tiếp trên youtube the above upgrade content, organizations and individuals paying taxes will use the declaration functions in the HTKK 5.3.0 application instead of previous versions.
HTKK 5.3.0 software update: Related-party transaction declaration in Vietnamaccording toCircular 132(Image from the Internet)
What are guidelines on line breaks and handling error notifications in HTKK software in Vietnam?
HTKK software is a utility xem bóng đá trực tiếp trên youtube support online tax declarations for taxpayers, specifically the name of tax declaration support software.
However, while using it, there will still be certain difficulties. Below is how xem bóng đá trực tiếp trên youtube insert line breaks and handle error notifications in HTKK software:
(1) Line Breaks
xem bóng đá trực tiếp trên youtube add a line for entering information, press F5 (or press Fn+F5), xem bóng đá trực tiếp trên youtube delete a line press F6 (or press Fn+F6).
(2) Handling Error Notifications
According xem bóng đá trực tiếp trên youtube the guidelines of the General Department of Taxation of Vietnam when using HTKK, if there is a declaration error, the system will notify of declaration errors, all erroneous declaration boxes will display with a pink background and have a red mark in the upper right corner. When moving the mouse over this red mark, the system will automatically display the error content and guide for correction.
The system automatically jumps xem bóng đá trực tiếp trên youtube the first error box. Below is an example of an error notification.
Taxpayers perform the following steps xem bóng đá trực tiếp trên youtube correct errors:
Step 1:Move the mouse xem bóng đá trực tiếp trên youtube the red mark for the system xem bóng đá trực tiếp trên youtube display error content and correction guidance.
Step 2:Proceed xem bóng đá trực tiếp trên youtube correct the error, press F1 for detailed guidance on this declaration item.
Step 3:Press "Save" or "Print" or "Export" for the system xem bóng đá trực tiếp trên youtube recheck data after correction.
Step 4:Repeat steps 1 xem bóng đá trực tiếp trên youtube 3 until the system does not show error notifications.
What are principles fortaxpayerswhen applying related-party transaction in Vietnam?
Based on Article 3Decree 132/2020/ND-CPthere are regulations on the principles when applying related-party transaction as follows:
- Taxpayers having related-party transaction must eliminate factors causing tax obligation reduction due xem bóng đá trực tiếp trên youtube controlled associated relationships xem bóng đá trực tiếp trên youtube declare and determine tax obligations for related-party transaction equivalent xem bóng đá trực tiếp trên youtube independent transactions under the same conditions.
- The tax authority manages, inspects, and audits the pricing of related-party transaction of taxpayers according xem bóng đá trực tiếp trên youtube independent transaction principles, where the nature of activities and transactions determines the tax obligations corresponding xem bóng đá trực tiếp trên youtube the value created from the inherent nature of the transaction, business activities of taxpayers, not recognizing related-party transaction not following independent transaction principles that reduce the tax obligations of enterprises xem bóng đá trực tiếp trên youtube the state budget and implement price adjustments of those related-party transaction xem bóng đá trực tiếp trên youtube correctly determine tax obligations as prescribed inNghị định 132/2020/NĐ-CP.
