Download the latest HTKK 5.2.9 Vietnam's tax declaration software for 2025
What are changes in the Vietnam's tax declaration software HTKK 5.2.9 for 2025?
On February 18, 2025, the General Department of Taxation announced the upgrade of the tax declaration software (HTKK) version 5.2.9, adding a declaration form for the 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 the aforementioned upgrade, organizations and individuals liable to taxes will use the declaration functions in HTKK 5.2.9 software instead of previous versions.
Where to download the latest Vietnam's tax declaration software HTKK 5.2.9 for 2025?
The latest tax declaration software HTKK for 2025 is HTKK software version 5.2.9, released on February 18, 2025, by the General Department of Taxation.
DOWNLOAD >>> tax declaration software HTKK 5.2.9
Organizations and individual taxpayers can download the software and user manuals of the HTKK application at the following address: http://www.gdt.gov.vn/wps/portal/home/hotrokekhai or directly contact the local tax agency for assistance in installation and usage.
Download the latest HTKK 5.2.9 Vietnam's tax declaration software for 2025 (Image from the Internet)
Which entities are personal income taxpayers in Vietnam?
Based on the provisions of Article 2 of Decree 65/2013/ND-CP on personal income taxpayers as follows:
(i) Personal income taxpayers include resident and non-resident individuals with taxable income as stipulated in Article 3 of the Personal Income Tax Law 2007 (amended by Clause 1, Article 2 of the Law Amending the Tax Laws 2014 and Clause 1, Article 1 of the Personal Income Tax Law Amendment 2012) and Article 3 of Decree 65/2013/ND-CP (amended by Article 2 of Decree 12/2015/ND-CP and Clause 1, Article 3 of Decree 91/2014/ND-CP). The scope for determining taxable income for taxpayers is as follows:
- For resident individuals, taxable income is income generated inside and outside the territory of Vietnam, irrespective of the place of income payment;
- For non-resident individuals, taxable income is income arising in Vietnam, irrespective of the place of income payment.
(ii) A resident individual is someone who meets one of the following conditions:
- Present in Vietnam for 183 days or more within a calendar year or for 12 consecutive months from the first day present in Vietnam;
An individual present in Vietnam according to this provision refers to the presence of that individual within the territory of Vietnam.
- Having a regular place of residence in Vietnam in one of the following two cases:
+ Having a registered permanent residence in accordance with the law on residence;
+ Having a rented house to reside in Vietnam according to the housing law, with the term of lease contracts being 183 days or more within the 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 the 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 the conditions stipulated in section (ii).
Taxable income of individuals includes types of income defined under Article 3 of Decree 65/2013/ND-CP (amended by Article 2 of Decree 12/2015/ND-CP and Clause 1, Article 3 of Decree 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 the law on preferential treatment for people with contributions to the 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 the 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 the taxpayer in cash or in kind;
- Bonuses, excluding bonuses that accompany titles awarded by the 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 the 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 the form of securities, capital in economic organizations, business establishments, real estate, and other assets required to register ownership or usage.
