Circular 21/2026/TT-BTC amend Circular 80/2021/TT-BTC guiding Decree 126/2020/ND-CP on tax administration

CIRCULAR

Amending and supplementing a number of articles of the Minister of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration

Pursuant to the Law on Tax Administration No. 38/2019/QH14, which was amended and supplemented under Law No. 56/2024/QH15;

Pursuant to Land Law No. 31/2024/QH13, as amended and supplemented under Law No. 43/2024/QH15, Law No. 47/2024/QH15, Law No. 58/2024/QH15, Law No. 71/2025/QH15, Law No. 84/2025/QH15, Law No. 93/2025/QH15 and Law No. 95/2025/QH15;

Pursuant to the Law on Corporate Income Tax No. 67/2025/QH15;

Pursuant to the National Assembly's Resolution No. 254/2025/QH15 providing a number of mechanisms and policies to remove difficulties and obstacles in the organization of implementation of the Land Law;

Pursuant to the Government's Decree No. 230/2025/ND-CP dated Agust 19, 2025, providing for other cases eligible for exemption or reduction of land use levy and land rental in accordance with Clause 2 Article 157 of the 2024 Land Law;

Pursuant to the Government’s Decree No. 320/2025/ND-CP dated December 15, 2025, detailing a number of articles of, and providing measures for organizing and guiding the implementation of, the Law on Corporate Income Tax;

Pursuant to the Government's Decree No. 50/2026/ND-CP dated January 31, 2026, detailing a number of articles of the Resolution No. 254/2025/QH15 dated December 11, 2025, of the National Assembly, providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use levy and land rental;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade, which was amended and supplemented under the Government's Decree No. 166/2025/ND-CP dated June 30, 2025;

At the request of the Director General of Department of Taxation;

The Minister of Finance hereby promulgates the Circular amending and supplementing a number of articles of the Minister of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration.

Article 1. Amending and supplementing a number of articles of the Minister of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration

1. To amend Article 59 as follows:

“Article 59. Dossiers for exemption from land rental for a number of years, or reduction of land rental in case where the tax office is competent to resolve dossiers for tax exemption or reduction

1. A dossier for exemption from or reduction of land rental in case where land is leased by the State with annual land rental payment for use for agricultural production, forestry, aquaculture, or salt production and damage is incurred due to natural disasters or fire in accordance with Clause 3 Article 5 of the Government's Decree No. 230/2025/ND-CP dated August 19, 2025, providing for other cases eligible for exemption or reduction of land use levy and land rental in accordance with Clause 2 Article 157 of the 2024 Land Law, must comprise:

a) A written request for exemption, made according to Form No. 01/MGTH provided in Appendix I to this Circular;

b) A record determining the degree and value of property damage, made according to Form No. 02/MGTH provided in Appendix I to this Circular (without requiring certification by a representative of the local authority).

The agency competent to determine the degree and value of damage is a finance agency or an assessment agency determining the degree and value of property damage.

For goods damage, the taxpayer shall provide a record of assessment (assessment certificate) of the degree of damage, made by an assessment agency which shall take legal responsibility for the accuracy of the results and conclusions in the assessment certificate in accordance with law;

c) Copies of documents evidencing support amounts provided by the State in accordance with law (in cases where the land lessee receives support from the State in accordance with law);

d) A copy of the land lease decision or contract of a competent state agency.

2. A dossier for reduction of land rental in case where land is leased by the State with annual land rental payment for use for production or business purposes (except projects using land for agricultural production, forestry, aquaculture, or salt production) but operations must be suspended in order to remedy consequences caused by natural disasters, fire, or force majeure events in accordance with Clause 4 Article 5 of Decree No. 230/2025/ND-CP, must comprise:

a) A written request for exemption, made according to Form No. 01/MGTH provided in Appendix I to this Circular;

b) Copy of the document certifying the period of suspension of production or business operations issued by the state management agency in charge of investment registration or the agency assigned by the provincial-level People’s Committee to determine the period of suspension of production or business operations in accordance with regulations;

c) A copy of the land lease decision or contract of a competent state agency.

3. A dossier for exemption from or reduction of land rental for organizations and units employing ethnic minority workers lawfully residing in provinces and centrally run cities and in areas with administrative boundaries eligible for support policies under the Prime Minister's Decision on supporting organizations and units employing ethnic minority workers in mountainous areas and areas with extremely difficult socio-economic conditions in accordance with Clause 5 Article 5 of Decree No. 230/2025/ND-CP, must comprise:

a) A written request for exemption, made according to Form No. 01/MGTH provided in Appendix I to this Circular;

b) Document of the organization or unit providing information on: Percentage (%) of ethnic minority workers employed; average annual number of ethnic minority workers; and average annual number of regularly employed workers in accordance with Clause 5 Article 5 of Decree No. 230/2025/ND-CP.

The organization or unit employing ethnic minority workers shall be responsible for the accuracy of the information provided above;

c) A copy of the land lease decision or contract of a competent state agency.

4. A dossier for exemption from or reduction of land rental for organizations and units employing persons with disabilities, where land is leased by the State with annual land rental payment for use for production or business purposes in accordance with Clause 6 Article 5 of Decree No. 230/2025/ND-CP, must comprise:

a) A written request for exemption, made according to Form No. 01/MGTH provided in Appendix I to this Circular;

b) Copy of a document issued by the competent state agency certifying the percentage (%) of employees who are persons with disabilities in accordance with Circular No. 18/2018/TT-BLDTBXH dated October 30, 2018, of the Ministry of Labor, War Invalids and Social Affairs, on amendments and supplements to certain articles of decrees related to administrative procedures under the state management of Ministry of Labor, War Invalids and Social Affairs, or a document of the organization or unit providing information on the percentage (%) of employees who are persons with disabilities of the year immediately preceding the year in which land rental is payable in accordance with Clause 6 Article 5 of Decree No. 230/2025/ND-CP.

The organization or unit employing persons with disabilities shall be responsible for the accuracy of the information provided above;

c) A copy of the land lease decision or contract of a competent state agency.

5. For documents in dossiers for exemption from or reduction of land rental prescribed in this Article that are issued or certified by state agencies and have been fully integrated into the national database and for which the agency competent to grant land rental exemption or reduction is entitled to access such data, the land lessee is not required to submit such documents when submitting the dossier for exemption from or reduction of land rental. In case where information cannot be accessed or the accessed information is incomplete or inaccurate, the agency competent to grant land rental exemption or reduction shall request the land lessee to supplement dossier components for the purpose of resolving land rental exemption or reduction; and concurrently request the land lessee to update and adjust information in the databases in accordance with law.”.

2. To amend Clause 2 Article 82 as follows:

“2. Funding levels for collection authorization:

Funding levels for collection authorization for the amounts specified in Clause 1 of this Article shall be determined in ratio to the total of tax amounts and other state budget revenues as stated in the collection authorization contract.

The Director General of the Department of Taxation is assigned to decide the funding levels for collection authorization appropriate to each locality. The average funding level for collection authorization shall not exceed 6% of the total amount collected; the Department of Taxation may adjust such funding among localities. The funding items for collection authorization shall not be included in the administrative management expense norms and shall be included in the current expenditure estimates of the tax offices under regulations.”.

3. To replace a number of forms as follows:

a) To replace Form No. 02/TNDN to Circular No. 80/2021/TT-BTC with Form No. 02/TNDN to this Circular.

b) To replace Form No. 05/TNDN to Circular No. 80/2021/TT-BTC with Form No. 05/TNDN to this Circular.

4. To annul Article 60 of Circular No. 80/2021/TT-BTC.

Article 2. Transitional provisions

1. During the period in which the provincial-level People’s Committee has not yet promulgated order and administrative procedures on land, including documents evidencing eligibility for exemption from or reduction of financial obligations under Clause 22 Article 13 of the Government's Decree No. 50/2026/ND-CP dated January 31, 2026, detailing a number of articles of the Resolution No. 254/2025/QH15 dated December 11, 2025, of the National Assembly, providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use levy and land rental, the provincial-level People’s Committee shall decide on the application of dossiers for exemption from or reduction of land use levy and land rental as prescribed in Article 59 and Article 60 of Circular No. 80/2021/TT-BTC, or shall decide on dossiers for exemption from or reduction of land use levy and land rental on a case-by-case basis.

2. Foreign enterprises specified at Points b2, b3 and b4 Clause 1 Article 2 of the Government's Decree No. 320/2025/ND-CP dated December 15, 2025, that have capital transfer contracts signed before the effective date of Decree No. 320/2025/ND-CP, shall carry out declaration of corporate income tax for capital transfer activities in accordance with Form No. 05/TNDN to the Ministry of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021.

Article 3. Effect

1. This Circular takes effect from March 17, 2026.

2. In case any legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

3. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for instructions./.