The General Department of Taxation has just issued a Notice regarding the upgrade of the Declaration Support Application (HTKK) version 3.4.2 and the Online Tax Declaration Application of Vietnam (iHTKK) version 3.4.2 to meet certain business requirements on personal income tax finalization, and resource tax declaration for hydropower activities in 2016, as well as some user requirements.
Article table of contents
To meet the operational requirements regarding the finalization of personal income tax (PIT) for 2016 in cases of income-paying organizations undergoing reorganization (division, separation, merger, consolidation, conversion) and employees transferred from the old organization to the new organization (formed after the reorganization), as well as resource tax declarations for hydroelectric power production facilities (due to changes in tax rates for natural water resources used for hydroelectric production in 2016) and other user requirements, the General Department of Taxation has completed the upgrade of the tax declaration support application (HTKK) version 3.4.2 and the Online Tax Declaration application (iHTKK) version 3.4.2.
From April 08, 2017, when declaring tax returns related to the upgraded content mentioned above, taxpayers will use the declaration forms in HTKK 3.4.2 and iHTKK 3.4.2 instead of the previous versions. The upgraded content includes:
- Upgrade of the declaration function for form 05/QTT-TNCN on HTKK and iHTKK to meet the operational requirements for finalizing PIT for 2016:
- Automatically supports compiling information from appendix 05-1/BK-QTT-TNCN into the indicators: Total taxable income (TTI) paid to individuals (for resident individuals) [29], Total TTI paid to individuals subject to tax withholding (for resident individuals) [32], Total PIT withheld (for resident individuals) [35], Total tax reduction due to working in economic zones (for resident individuals) [38], Total TTI from life insurance premiums, other non-compulsory insurance premiums paid by insurers not established in Vietnam for employees [40], Total PIT withheld on life insurance premiums, other non-compulsory insurance premiums paid by insurers not established in Vietnam for employees [41] on form 05/QTT-TNCN, allowing for corrections.
- For organizations authorized for tax finalization in cases where income-paying organizations undergo reorganization (division, separation, merger, consolidation, conversion) and employees are transferred from the old organization to the new organization (formed after reorganization), the organization will re-determine the values of the indicators [29], [32], [35], [38], [40], [41] on form 05/QTT-TNCN to ensure data corresponds to income from salaries and wages paid at the unit, excluding data from other units where the employee was transferred.
- Upgrade the declaration and finalization function for resource tax dedicated to hydroelectric production facilities for forms 03/TD-TAIN and 03A/TD-TAIN on HTKK and iHTKK to meet the requirements of the tax rate change for natural water resources used for hydroelectric production according to Circular 12/2016/TT-BTC amending and supplementing Clause 1, Article 7 of Circular 152/2015/TT-BTC guiding on resource tax (effective from July 1, 2016): Supports the calculation of indicator [27] - Resource tax arising during the period according to the calculation formula and allows for corrections.
- Upgrade the administrative area directory on Appendix Information Listing of Dependents for Family Circumstance Deduction according to form 05-3/QTT-TNCN attached to form 05/QTT-TNCN (applicable from the tax period 2015), Appendix Information Listing of Dependents for Family Circumstance Deduction according to form 05-3/BK-TNCN attached to form 05/KK-TNCN (applicable for tax periods before 2015), Summary List of Registration of Dependents for Family Circumstance Deduction on HTKK application. Specifically:- Rename "Thi xa Cam Pha" to "Thanh pho Cam Pha" in Quang Ninh province;
- Rename "Thi xa Lai Chau" to "Thanh pho Lai Chau" in Lai Chau province;
- Rename "Thi xa Dong Ha" to "Thanh pho Dong Ha" in Quang Tri province;
- Rename "Huyen Song Cau" to "Thi xa Song Cau" in Phu Yen province;
- Rename "Thi xa Tay Ninh" to "Thanh pho Tay Ninh" in Tay Ninh province;
- Rename "Thi xa Chau Doc" to "Thanh pho Chau Doc" in An Giang province;
- Rename "Thi tran Dai Tu" to "Thi tran Hung Son" in Dai Tu district - Thai Nguyen province;
- Rename "Huyen My Van" to "Huyen My Hao" in Hung Yen province;
- Add new communes: Quang Chau, Quang Dai, Quang Hung, Quang Minh, Quang Tho, Quang Vinh in Thi xa Sam Son - Thanh Hoa province.
See the upgrade content HERE.
See the User Guide HERE.
Download the Installation Package HERE.
