INSTRUCTIONS FOR MAKING PERSONAL INCOME TAX PAYMENTS 02/QTT-TNCN ON HTKK SOFTWARE

For individuals who make their own tax finalization directly with tax authorities, the 'tax finalization declaration form No. 02/QTT-TNCN' issued together with Circular No. 92/2015/TT-BTC is an indispensable document in the application. Preliminary settlement. Currently, taxpayers can submit personal income tax finalization documents online. Individuals who do finalization just need to download the HTKK application to their device, follow the instructions, and then submit it online to the General Department of Taxation portal.

To assist taxpayers in properly preparing procedures and making finalization declarations, QPT would like to guide customers to make PIT finalization declarations according to form 02/QTT-TNCN for self-settlement individuals Tax.

Guide individuals to self-settle personal income tax and make PIT declaration on KTKK software according to form No. 02/QTT-TNCN

Step 1: Download the software to support the declaration of HTKK on Google or visit the website of the General Department of Taxation thuedientu.gdt.gov.vn to download and install. (Be sure to download the latest version!)

Step 2: Install the software, after installing, fill in the information about the individual's tax code into the software.

Enter personal information in the required fields (marked with *) as shown below:

After entering information into the NNT information sheet, press the Record button to save the information used for the following declarations. In case the tax finalization has an excess tax that the taxpayer wants to refund, specify the account number. Then, press the Close button to return to the original screen.

Note: The managing tax agency will be the agencyyou go to submit the PIT finalization file!

To determine where to submit the PIT finalization file, you can see it here: Determining where to submit PIT finalization documents

Step 3: Select declaration:

The taxpayer selects Personal Income Tax at the main interface and then selects the personal finalization declaration form 02/QTT-TNCN.

Step 4: Make a list of Family deductions for dependents (If the individual has no dependents, skip this list.)

If the individual has dependents, the dependent information will be filled in the List of Family Deductions for Dependents Form 02-1/BK-QTT-TNCN so that the data will automatically jump to the declaration.

Noted:
– For dependents who have registered and have been granted MST NPT in 2020, please enter your information in section I
– For dependents who have not registered until they do the PIT, please put them in Section II

Conditions for registration of dependents to calculate the family deduction, you can see here: Reducing dependents' family circumstances when finalizing personal income tax

Step 5: Prepare tax finalization declaration:

The taxpayer information will be automatically updated from the taxpayer information entered in step 2.

If the taxpayer has a refunded tax amount, the taxpayer should pay attention to fill in item number [12]: Bank account number and item number [12a]: Open at – Name of bank and name of branch opening account To be able to receive the overpaid tax amount back to the personal bank account number.

Taxpayers should note the criteria that usually need to be filled in in the following declaration:

• Target [22] – Total taxable income arising in the period: This entry is automatically updated after the taxpayer fills in the targets [23] and [26]
• Target [23] – Total taxable income arising in Vietnam: This entry is filled with taxable income from salaries and wages with other taxable incomes of the nature of wages and salaries rising in Vietnam.
• Target [29] – Personal circumstances deduction and Target [30] – Family circumstance deduction for dependents: these two indicators will be updated from the list 02-1/BK-QTT- TNCN.
• Target [32] – Deductible premiums: is the total amount of compulsory insurance including social insurance, health insurance, and personal unemployment insurance paid in the settlement year.
• Target [37] – Tax withheld: is the total amount of personal tax that has been deducted by the company or individual in the year according to the partial progressive rate and the full rate.
• Target [38] – Temporarily paid tax: is the total tax amount declared by the individual directly to the tax agency and temporarily paid in Vietnam.

If, after the preparer fills in all the above criteria, Indicator [44] – Total amount of tax still to be paid in the period in which the amount appears, then the taxpayer still lacks tax and needs to pay additional tax in the period. State budget.

If there is an amount in Target [45] – Total overpaid tax in the period, in the year the individual has withheld or temporarily paid more tax than the payable tax amount in the year and the taxpayer will be refunded Tax.

Taxpayers who want to request to transfer the excess tax amount to the account will fill in Target [47] – Tax refunded to the taxpayer's account. In case the individual does not fill in this target, the refunded tax amount will automatically be carried over to the next period to offset the arising (if any).

After completing the declaration, press the Record button, if the software says successful recording, the file will be output, and if there is an error, the error will be reviewed in pink and NNT corrects it.

Instructions on how to submit a personal income tax finalization declaration to the website of the General Department of Taxation

Output: After entering all information and data for the forms, press the record button to complete the declaration = press the button to print the declaration in 2 copies. Then click the Render XML button to save this electronic file (don't change the filename).

Send file: Send the tax finalization data file to the tax office. Access website https://thuedientu.gdt.gov.vn/. Look to the right of the screen. At the system login section, click on 'Personal'. Then drag the horizontal bar to the top (website banner) and click “Login”

Later:

• Enter the tax code of the person making the finalization
• Enter the verification code (follow the codes on the right side)

=> Then press “Continue”

=> Enter the required information to log in to the system.

Note: The information you log in here will get the same information as the results you look up here http://tracuunnt.gdt.gov.vn/tcnnt/mstcn.jsp  

After logging in, you select 'Tax finalization' and the system displays a screen to select declaration information:

• Online declaration: Click here if you make an online declaration without going through the software
• Submit the tax finalization declaration: Click here if you have made the PIT declaration on the software and have exported the file

=> After you have clicked 'Send tax finalization file'

The system displays a screen to select declaration information, enter all the information on the screen:

• Sender Name (*): Enter the name of the person who sent the declaration
• Contact address (*): Enter the contact address for the agency to contact when necessary: ​​House number, street/ward, commune/District/City
• Contact phone (*): Enter contact phone number
• Email Address (*): Enter the Email address, the email address must be in the correct structure. Example: abc@gmail.com
• Select the type of declaration: Select declaration 02/QTT-TNCN for residents who have income from salaries and wages (TT92/2015), the system forces taxpayers to choose one of the following two conditions:
• Check this box if taxpayers directly declare tax in the year (no deduction at source). Then taxpayers choose the Tax Department to manage the organization.
• Check this box if taxpayers do not directly declare tax during the year (withheld at source). Then declare information on change of workplace during the year
• In case taxpayers check the first box 'Check this box if the taxpayer directly declares tax in the year (no deduction at source). Then the taxpayer chooses the Department of Taxation to manage the payment in the box of the Department of Taxation, select the Tax Department where the finalization declaration is sent.
• In case taxpayers check the next box 'Check this box if the taxpayer does not directly declare tax in the year (withheld at source). Then declare information about the change of workplace during the year', the system forces the taxpayer to choose 'Yes' or 'No' to change the workplace.

Good luck!