How to download the latest HTKK 5.2.8 software in 2025? Which entities are required to register tax directly with tax authorities in Vietnam according to 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 with Circular 86/2024/TT-BTC dated 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 to 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 to install .NET Framework 3.5, just activate the built-in .NET Framework 3.5: Follow the installation guide: Download.

- If unable to 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 are required to register tax directly with tax authorities in Vietnam according to Circular 86?

According to Clause 2, Article 4 of Circular 86/2024/TT-BTC, taxpayers required to register directly with tax authorities include:

(1) Enterprises operating in specialized fields not required to register business through business registration authorities as per specialized laws (hereinafter referred to 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 to the law but not required to 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 to Decree 77/2019/ND-CP but not required to register business through business registration authorities as per Clause 2, Article 107 of Law on Cooperatives 2023 (hereinafter referred to as Economic Organizations).

(3) Organizations established by competent authorities not engaged in production, business but with obligations to the state budget (hereinafter referred to as Other Organizations).

(4) Foreign organizations, foreign individuals, and organizations in Vietnam using foreign humanitarian aid, non-refundable aid to purchase goods and services subject to value-added tax in Vietnam to provide non-refundable aid, humanitarian aid;

Foreign diplomatic missions, consular offices, and representative offices of international organizations in Vietnam entitled to 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 to manage non-refundable ODA programs, projects (hereinafter referred to 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 to 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 to 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 to 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 to as Tax Withholding Organizations, Individuals).

Income paying organizations using the previously issued TIN to declare and pay withheld personal income taxes.

(8) Operators, joint operators, joint venture companies, organizations assigned by the Government of Vietnam to 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 to 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 to 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 to personal income tax (excluding business individuals).

(11) Individuals who are dependents pursuant to the laws on personal income tax.

(12) Organizations, individuals delegated tax collection by tax authorities.

(13) Other organizations, households, and individuals having obligations to the state budget.

Which entities are eligible to use the 10-digit TIN according to Circular 86?

Based on the regulations at Point a, Clause 4, Article 5 of Circular 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 to as independent units);

- Individuals who are foreign nationals or Vietnamese nationals living abroad without a personal identification number established from the National Population Database.