On March 17, 2026, the Ministry of Finance issued Circular No. 21/2026/TT-BTC amending and supplementing a number of articles of Circular No. 80/2021/TT-BTC guiding the implementation of the Law on Tax Administration. This Circular takes effect from the date of issuance and focuses on reducing administrative procedures, promoting digitalization, and maximizing convenience for taxpayers.
1. Adjustments to dossiers for exemption and reduction of land rental in cases of natural disasters and fires
Article 1 of Circular No. 21/2026/TT-BTC replaces the entire content of Article 59 of Circular No. 80/2021/TT-BTC regarding dossiers for exemption and reduction of land and water surface rental.
Accordingly, existing applicable dossier components are retained, and similar documents are consolidated. Key updates include:
1.1 No confirmation required in damage assessment minutes
Specifically, Circular 21 revises the dossier requirements for cases where land is leased by the State with annual rental payment for agricultural, forestry, aquaculture, or salt production purposes and is affected by natural disasters or fires:
- Minutes determining the extent and value of asset damage no longer require certification from local authorities. Previously, under Article 59 of Circular 80/2021/TT-BTC, such documents required certification from the commune-level authority where the disaster or fire occurred.
- Additional document: a copy of documents proving state support received (if any).
- Permits the use of a land lease contract issued by a competent state authority in addition to the land lease decision as previously required.
1.2 Supplementation of dossiers for land rent reduction in production and business
Article 1 also amends the dossier for land rent reduction in cases where land is leased with annual payment for production and business purposes but operations must be suspended to remedy consequences of natural disasters, fires, or force majeure events.
This provision does not apply to agricultural, forestry, aquaculture, or salt production projects. Specifically:
- Applicable only to land leased for production and business purposes (excluding agriculture, forestry, aquaculture, and salt production).
- Clarifies that the authority to certify the suspension period belongs to the investment registration authority or an agency assigned by the provincial People’s Committee (previously broader).
- Allows the use of a land lease contract alongside the land lease decision.
2. Additional dossier requirements for organizations employing ethnic minorities and persons with disabilities
This is a notable new point of Circular No. 21/2026/TT-BTC. Accordingly, dossiers for land rent exemption/reduction include:
For organizations employing ethnic minority workers residing legally in supported localities:
- Application form (Form No. 01/MGTH)
- A self-declared document including:
- Percentage of ethnic minority employees
- Average annual number of such employees
- Average annual number of regular employees
- Land lease decision/contract (copy)
For organizations employing persons with disabilities:
- Application form (Form No. 01/MGTH)
- Certification from a competent authority on the percentage of disabled employees (copy), or a self-declared document on such percentage for the preceding year
- Land lease decision/contract (copy)
The organization is responsible for the accuracy of the declared information.
3. Prioritizing data extraction from the National Database
Under Clause 5, Article 1 of Circular No. 21/2026/TT-BTC, new provisions aim to simplify administrative procedures related to land rent exemption/reduction.
- If the required information is already fully integrated into the National Database and accessible to competent authorities, paper dossiers are not required.
- If access is unavailable or data is incomplete/inaccurate, taxpayers must submit paper documents.
- Land lessees must also update and adjust their information in the databases.
4. Replacement of multiple Corporate Income Tax declaration forms
Several forms under Circular No. 80/2021/TT-BTC have been replaced under Clause 3, Article 1 of Circular No. 21/2026/TT-BTC:
- Form No. 02/TNDN – CIT return for real estate transfer (per occurrence)
- Form No. 05/TNDN – CIT return for income from capital transfer
5. Guidance for enterprises signing capital transfer contracts before December 15, 2025
According to Article 2 (transitional provisions) of Circular No. 21/2026/TT-BTC:
Enterprises with capital transfer contracts signed before December 15, 2025 shall declare CIT for such transfers using Form No. 05/TNDN under Circular No. 80/2021/TT-BTC, including:
- Foreign enterprises with a permanent establishment (PE) in Vietnam earning taxable income in Vietnam not related to the PE
- Foreign enterprises without a PE in Vietnam earning taxable income in Vietnam
- Foreign enterprises with a PE in Vietnam conducting e-commerce or digital platform business and earning taxable income in Vietnam
This excludes foreign enterprises with a PE in Vietnam declaring tax on income related to the PE’s operations both inside and outside Vietnam, or income unrelated to the PE.
