What is the download link for software HTKK 5.3.0? What is the latest update for related-party transaction declaration in Vietnam?

What is the download link for software HTKK 5.3.0? What is the latest update for related-party transaction declaration in Vietnam?

On March 4, 2025, the General Department of Taxation of Vietnam announced the upgrade of the Tax Declaration Support application (HTKK) to version 5.3.0 in compliance with Circular 41/2024/TT-BTC and updated the declaration form 02/TNDN-DK in accordance with Decree 132/2020/ND-CP while simultaneously updating several emerging issues during the implementation of HTKK 5.2.9.

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What is the download link for software HTKK 5.3.0? What is the latest update for related-party transaction declaration in Vietnam? (Image from the Internet)

What updates does Software HTKK 5.3.0 include?

Below are the updates in the latest HTKK 5.3.0 Software:

(1) Application upgrades in compliance with Circular 41/2024/TT-BTC

- Upgrade the function for searching the local natural resources tax price list: Allows taxpayers to search the natural resources price list stipulated by the 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 the natural resources item list according to the Ministry of Finance’s pricing framework and new additions for local province resources.

+ "Natural Resource Unit Tax Price": The declared unit tax price must be >= price set by the Provincial People's Committee. No declaration allowed for resources not priced by the Provincial People's Committee.

(2) Upgrade declaration form 02/TNDN-DK (TT80/2021) in compliance with Decree 132/2020/ND-CP

- Upgrade the 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 with Resolution No. 1365/NQ-UBTVQH15

- 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 the declaration of the Detailed Tax Payment List on Personal Income Tax submitted on behalf of individuals

- Update constraint "File identification code (ID)" at criterion [05] on the declaration must be 16 characters

*Update the 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 the schedule contains multiple lines of data

Thus, starting from March 4, 2025, when preparing tax returns related to the above-mentioned upgrades, organizations and individuals paying taxes will use the declaration functions in HTKK 5.3.0 instead of previous versions.

When are taxpayers exempt from declaring and preparing related-party transaction documentation in Vietnam?

According to Article 19 of Decree 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 with Decree 132/2020/ND-CP, exempt from preparing related-party transaction Documentation under Decree 132/2020/ND-CP in cases where only transactions with related parties subjected to corporate income tax in Vietnam occur, applying the same corporate income tax rate as the taxpayer, and neither party enjoys corporate income tax incentives during the tax period, but must declare the exemption basis at Sections I, II in Appendix I issued with Decree 132/2020/ND-CP.

(2) Taxpayers are responsible for declaring related-party transaction determination according to Appendix I issued with Decree 132/2020/ND-CP but are exempt from preparing related-party transaction Documentation in the following cases:

- Taxpayers with arising intercompany transactions, but the total generated revenue for the tax period is below 50 billion VND and the total value of all intercompany transactions occurring within the 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 the APA, taxpayers are responsible for declaring related-party transaction determination according to Article 18 of Decree 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 the net profit margin before interest and corporate income tax (excluding the differential in revenue and expenses from financial activities) on net revenue, encompassing the 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 the revenue ratio of each sector to apply the 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 the net profit margin before interest and corporate income tax relevant to each sector, apply the net profit margin before interest and corporate income tax on net revenue of the sector with the highest rate.

In cases where taxpayers do not apply the net profit margin as specified in this provision, they must prepare related-party transaction Documentation as required.

(3) Taxpayers under the exemption cases from declaring, preparing related-party transaction Documentation according to Clause 1, Clause 2, Article 19 of Decree 132/2020/ND-CP, the determination of the 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 of Decree 132/2020/ND-CP.