What is xem bóng đá trực tiếp trên youtube download link for software HTKK 5.3.0? What is xem bóng đá trực tiếp trên youtube latest update for related-party transaction declaration in Vietnam?
What is xem bóng đá trực tiếp trên youtube download link for software HTKK 5.3.0?What is xem bóng đá trực tiếp trên youtube latest update for related-party transaction declaration in Vietnam?
On March 4, 2025, xem bóng đá trực tiếp trên youtube General Department of Taxation of Vietnam announced xem bóng đá trực tiếp trên youtube upgrade of xem bóng đá trực tiếp trên youtube Tax Declaration Support application (HTKK) to version 5.3.0 in compliance withThông tư 41/2024/TT-BTCand updated xem bóng đá trực tiếp trên youtube declaration form 02/TNDN-DK in accordance withNghị định 132/2020/NĐ-CPwhile simultaneously updating several emerging issues during xem bóng đá trực tiếp trên youtube implementation of HTKK 5.2.9.
Download Link for xem bóng đá trực tiếp trên youtube latest HTKK 5.3.0 software, upgrade related-party transaction declaration...Download
What is xem bóng đá trực tiếp trên youtube download link for software HTKK 5.3.0? What is xem bóng đá trực tiếp trên youtube latest update for related-party transaction declaration in Vietnam?(Image from xem bóng đá trực tiếp trên youtube Internet)
What updates does Software HTKK 5.3.0 include?
Below are xem bóng đá trực tiếp trên youtube updates in xem bóng đá trực tiếp trên youtube latest HTKK 5.3.0 Software:
(1) Application upgrades in compliance withThông tư 41/2024/TT-BTC
- Upgrade xem bóng đá trực tiếp trên youtube function for searching xem bóng đá trực tiếp trên youtube local natural resources tax price list: Allows taxpayers to search xem bóng đá trực tiếp trên youtube natural resources price list stipulated by xem bóng đá trực tiếp trên youtube Provincial People's Committee.
- Upgrade constraints on declarations 01/TAIN (TT80/2021), 02/TAIN (TT80/2021), 01/CNKD (TT40/2021) as follows:
+ Natural Resource Items: Allows selection from xem bóng đá trực tiếp trên youtube natural resources item list according to xem bóng đá trực tiếp trên youtube Ministry of Finance’s pricing framework and new additions for local province resources.
+ "Natural Resource Unit Tax Price": xem bóng đá trực tiếp trên youtube declared unit tax price must be = price set by xem bóng đá trực tiếp trên youtube Provincial People's Committee. No declaration allowed for resources not priced by xem bóng đá trực tiếp trên youtube Provincial People's Committee.
(2) Upgrade declaration form 02/TNDN-DK (TT80/2021) in compliance withNghị định 132/2020/NĐ-CP
- Upgrade xem bóng đá trực tiếp trên youtube declaration form to allow attachment of 4 appendices for related-party transaction in compliance with Decree No. 132/2020/ND-CP: Appendices GDLK_ND132_01, GDLK_ND132_02, GDLK_ND132_03, GDLK_ND132_04
(3) Upgrade emerging issue updates
*Update administrative divisions for Ba Ria – Vung Tau province in compliance withNghị quyết 1365/NQ-UBTVQH15 năm
- Rename "Phu My Town" (code 71709) to "Phu My City" and rename administrative areas within "Phu My City" as follows:
+ Rename "Tan Hoa Commune" (code 7170907) to "Tan Hoa Ward"
+ Rename "Tan Hai Commune" (code 7170905) to "Tan Hai Ward"
*Update xem bóng đá trực tiếp trên youtube declaration of xem bóng đá trực tiếp trên youtube Detailed Tax Payment List on Personal Income Tax submitted on behalf of individuals
- Update constraint "File identification code (ID)" at criterion [05] on xem bóng đá trực tiếp trên youtube declaration must be 16 characters
*Update xem bóng đá trực tiếp trên youtube summary tax registration declaration for dependents of individuals with income from salaries and wages (20-DK-TH-TCT)
- Update to allow exporting XML declaration when xem bóng đá trực tiếp trên youtube schedule contains multiple lines of data
Thus, starting from March 4, 2025, when preparing tax returns related to xem bóng đá trực tiếp trên youtube above-mentioned upgrades, organizations and individuals paying taxes will use xem bóng đá trực tiếp trên youtube declaration functions in HTKK 5.3.0 instead of previous versions.
When are taxpayers exempt from declaring and preparing related-party transactiondocumentation in Vietnam?
According to Article 19 ofDecree 132/2020/ND-CP, it stipulates circumstances under which taxpayers are exempt from declaring and preparing related-party transaction Documentation, including:
(1)Taxpayers are exempt from declaring related-party transaction determination at Sections III, IV Appendix I issued along withDecree 132/2020/ND-CP, exempt from preparing related-party transaction Documentation underNghị định 132/2020/NĐ-CPin cases where only transactions with related parties subjected to corporate income tax in Vietnam occur, applying xem bóng đá trực tiếp trên youtube same corporate income tax rate as xem bóng đá trực tiếp trên youtube taxpayer, and neither party enjoys corporate income tax incentives during xem bóng đá trực tiếp trên youtube tax period, but must declare xem bóng đá trực tiếp trên youtube exemption basis at Sections I, II in Appendix I issued withDecree 132/2020/ND-CP.
(2)Taxpayers are responsible for declaring related-party transaction determination according to Appendix I issued withDecree 132/2020/ND-CPbut are exempt from preparing related-party transaction Documentation in xem bóng đá trực tiếp trên youtube following cases:
- Taxpayers with arising intercompany transactions, but xem bóng đá trực tiếp trên youtube total generated revenue for xem bóng đá trực tiếp trên youtube tax period is below 50 billion VND and xem bóng đá trực tiếp trên youtube total value of all intercompany transactions occurring within xem bóng đá trực tiếp trên youtube tax period is below 30 billion VND;
- Taxpayers have signed an Advance Pricing Agreement (APA) on method of determining taxable pricing, submitting Annual Reports as required by law on APA. Intercompany transactions not covered by xem bóng đá trực tiếp trên youtube APA, taxpayers are responsible for declaring related-party transaction determination according to Article 18 ofDecree 132/2020/ND-CP;
- Taxpayers operate businesses under simple functions, without generating revenue or expenses from intangible asset exploitation, with revenue below 200 billion VND, applying xem bóng đá trực tiếp trên youtube net profit margin before interest and corporate income tax (excluding xem bóng đá trực tiếp trên youtube differential in revenue and expenses from financial activities) on net revenue, encompassing xem bóng đá trực tiếp trên youtube following sectors:
+ Distribution: 5% or more;
+ Production: 10% or more;
+ Processing: 15% or more.
In cases where taxpayers separately track and account for revenue and expenses of each sector, apply a net profit margin before interest and corporate income tax on net revenue relevant to each sector.
In cases where taxpayers separately track revenue but not expenses for each sector in production and business activities, cost allocation is based on xem bóng đá trực tiếp trên youtube revenue ratio of each sector to apply xem bóng đá trực tiếp trên youtube net profit margin before interest and corporate income tax on net revenue relevant to each sector.
In cases where taxpayers do not separately track revenue and expenses of each business sector to determine xem bóng đá trực tiếp trên youtube net profit margin before interest and corporate income tax relevant to each sector, apply xem bóng đá trực tiếp trên youtube net profit margin before interest and corporate income tax on net revenue of xem bóng đá trực tiếp trên youtube sector with xem bóng đá trực tiếp trên youtube highest rate.
In cases where taxpayers do not apply xem bóng đá trực tiếp trên youtube net profit margin as specified in this provision, they must prepare related-party transaction Documentation as required.
(3)Taxpayers under xem bóng đá trực tiếp trên youtube exemption cases from declaring, preparing related-party transaction Documentation according to Clause 1, Clause 2, Article 19 ofDecree 132/2020/ND-CP, xem bóng đá trực tiếp trên youtube determination of xem bóng đá trực tiếp trên youtube total deductible interest expenses when determining corporate income taxable income for enterprises with related-party transactions is carried out as prescribed in Clause 3, Article 16 ofDecree 132/2020/ND-CP.
