What are guidelines for using the latest version of HTKK Software issued by the General Department of Taxation of Vietnam?

What are guidelines for using the latest version of HTKK Software issued by the General Department of Taxation of Vietnam?

Guidelines for using the HTKK software issued by the General Department of Taxation of Vietnam....download

What is HTKK Software?

Based on the announcement for upgrading the Tax Declaration Support Application (HTKK) version 5.2.3 to comply with Resolution 1104/NQ-UBTVQH15, the specific provisions are as follows:

HTKK is a utility software designed to assist taxpayers in declaring taxes online, specifically referred to as the tax declaration support software.

The HTKK software is provided free of charge by the General Department of Taxation of Vietnam for enterprises to generate tax declarations, with a barcode attached when needing to print them.

Currently, the latest version of the HTKK software is version 5.2.3, updated by the General Department of Taxation of Vietnam on August 20, 2024.

What are guidelines for using the latest version of HTKK software issued by the General Department of Taxation of Vietnam? (Image from the Internet)

What are procedures for deferral of value-added tax in Vietnam?

According to Article 5 Decree 64/2024/ND-CP, specific regulations on the procedures for deferral of value-added tax (PIT) are as follows:

- Taxpayers who directly declare, pay taxes to the tax authority and are eligible for the extension must submit the Request for Extension of Tax and Land Rent Payment (hereinafter referred to as the Extension Request) either for the first time or as a replacement upon the detection of errors (via electronic method; submitting a paper form directly to the tax authority or sending through postal services) using the Template in the Appendix issued with this Decree to the directly managing tax authority once for the entire tax and land rent arising during the tax periods eligible for extension. This must be done at the same time as the submission of the monthly (or quarterly) tax declaration dossier in accordance with the tax management laws. If the Extension Request is not submitted concurrently with the monthly (or quarterly) tax declaration, the latest submission deadline is September 30, 2024; the tax authority will still process the tax and land rent payment extension for periods eligible for extension before the submission of the Extension Request.

- If the taxpayer has eligibilities for extension across various jurisdictions managed by different tax authorities, the directly managing tax authority is responsible for disseminating the Extension Request information to the relevant tax authority.

- Taxpayers are responsible for determining and ensuring their eligibility for the extension according to this Decree. If taxpayers submit the Extension Request to the tax authority after September 30, 2024, they will not be granted the extension for tax and land rent payment as per the regulations in this Decree. If taxpayers make additional declarations to the tax authority for the tax period eligible for extension resulting in an increased payable amount, submitted before the extended payment deadline expires, the extended amount includes the increased payable amount due to the additional declaration. If the taxpayer makes supplementary declarations following the expiration of the extended payment deadline, they will not be eligible for the extension for any additional payable amount.

- The tax authority is not required to notify the taxpayer regarding the acceptance of the tax and land rent payment extension. If, during the extension period, the tax authority identifies that the taxpayer is not eligible for the extension, it shall notify the taxpayer of the ineligibility. The taxpayer must then pay the full amount of tax, land rent, and late payment interest to the state budget for the period already extended. If, after the extension period, the state audit or inspection by competent authorities finds that a taxpayer is ineligible for the extension as per the provisions, the taxpayer must remit the outstanding tax, penalties, and late payment interest to the state budget.

- No late payment interest will be calculated on the taxes, and land rents extended within the timeframe specified in the extension regulation (including cases where the taxpayer submits the Extension Request after the tax declaration dossier submission as mentioned in Clause 1 of this Article and cases where competent authorities determine that the taxpayer eligible for extension has an increased payable amount for eligible tax periods). If the tax authority has calculated late payment interest (if applicable) for tax dossiers eligible for extension as per this Decree, it must adjust and refrain from calculating late payment interest.

- Investors in construction projects funded by the state budget and payments from the state budget for basic construction projects under ODA-funded projects subject to VAT when processing payments with the State Treasury must attach the tax authority’s receipt of the Extension Request or the contractor's Extension Request acknowledged as sent to the tax authority. The State Treasury, based on the investor's dossier, will defer VAT deductions during the extension period. Upon the conclusion of the extension period, the contractor must pay the full extended tax amount as regulated.