Circular No. 21/2026/TT-BTC on amendments to Circular No. 80/2021/TT-BTC providing guidelines for implementation of the Law on Tax Administration and Decree No. 126/2020/ND-CP elaborating of the Law on Tax Administration

 

CIRCULAR

AMENDMENTS TO SOME ARTICLES OF CIRCULAR NO. 80/2021/TT-BTC DATED SEPTEMBER 29, 2021 OF THE MINISTER OF FINANCE PROVIDING GUIDELINES FOR IMPLEMENTATION OF SOME ARTICLES OF THE LAW ON TAX ADMINISTRATION AND THE GOVERNMENT’S DECREE NO. 126/2020/ND-CP DATED OCTOBER 19, 2020 ELABORATING SOME ARTICLES OF THE LAW ON TAX ADMINISTRATION

Pursuant to the Law on Tax Administration No. 38/2019/QH14, amended by Law No. 56/2024/QH15;

Pursuant to the Law on Land No. 31/2024/QH15, amended by 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 on some mechanisms and policies for resolving difficulties in implementation of the Land on Law;

Pursuant to the Government’s Decree No. 230/2025/ND-CP dated August 19, 2025 on other cases of exemption and reduction of land levies and land rents under Clause 2 Article 157 of the 2024’s Law on Land;

Pursuant to the Government’s Decree No. 320/2025/ND-CP dated December 15, 2025 elaborating and providing guidelines for implementation of the Law on Corporate Income Tax;

Pursuant to the Government’s Decree No. 50/2026/ND-CP dated January 31, 2025 elaborating some Articles on land levies and land rents of the National Assembly’s Resolution No. 254/2025/QH15 on some mechanisms and policies for resolving difficulties in implementation of the Land on Law;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 on functions, tasks, powers and organizational structure of the Ministry of Finance, amended by the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025;

At the request of the Director of Department of Taxation;

The Ministry of Finance promulgates the Circular on amendments to some Articles of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance providing guidelines for implementation of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 elaborating some Articles of the Law on Tax Administration.

Article 1. Amendments to some Articles of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance providing guidelines for implementation of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 elaborating some Articles of the Law on Tax Administration

1. Amendments to Article 59:

“Article 59. Documentation for limited-term exemption and reduction of land rents by competent tax authorities

1. An application for exemption or reduction of annual rent for land leased out by the State for agricultural production, forestry, aquaculture or salt production which incurring loss due to a natural disaster or conflagration as prescribed in Clause 3 Article 5 of the Government’s Decree No. 230/2025/ND-CP dated August 19, 2025 on other cases of exemption and reduction of land levies and land rents prescribed in Clause 2 Article 157 of the 2024’s Land Law shall include:

a) Application form No. 01/MGTH in Appendix I hereof;

b) The damage assessment record according to Form No. 02/MGTH in Appendix I hereof (confirmation by the representative of the authorities is not required).

The damage shall be assessed by a finance authority or an authority specialized in property damage assessment.

In case of damage to goods, the taxpayer shall provide the damage assessment record issued by an assessing authority, which is legally responsible for the accuracy of the results and conclusion therein as prescribed by law.

c) Copies of proofs of assistance provided by the State as prescribed by law (if the applicant (lessee) is provided with assistance by the State as prescribed by law);

d) Copy of the land lease decision or land lease contract of the competent authority.

2. An application for reduction of annual rent for land leased out by the State for production or business operation (except agricultural production, forestry, aquaculture or salt production) but has to be suspended due to a natural disaster, conflagration or force majeure event as prescribed in Clause 4 Article 5 of the Government’s Decree No. 230/2025/ND-CP shall include:

a) Application form No. 01/MGTH in Appendix I hereof;

b) Copy of the written confirmation of suspension period issued by the investment registration authority or an agency authorized by the People’s Committee of the province to verify the suspension period;

c) Copy of the land lease decision or land lease contract of the competent authority.

3. An application for exemption or reduction of land rent of an organization or unit that lawfully employs ethnics in provinces, cities and administrative divisions covered by supportive policies under the Prime Minister’s Decisions on support for employers of ethnics in mountainous and extremely disadvantaged areas prescribed in Clause 5 Article 5 of Decree No. 230/2025/ND-CP shall include:

a) Application form No. 01/MGTH in Appendix I hereof;

b) The applicant’s document about: The percentage (%) of ethnic employees, the annual average number of ethnic employees and average annual number of regularly present employees as prescribed in Clause 5 Article 5 of Decree No. 230/2025/ND-CP.

The employer of ethnic employees has the responsibility to provide the aforementioned information;

c) Copy of the land lease decision or land lease contract of the competent authority.

4. An application for exemption or reduction of annual rent for land leased out by the State for production or business of an organization or unit that employs disabled persons as prescribed in Clause 6 Article 5 of the Government’s Decree No. 230/2025/ND-CP shall include:

a) Application form No. 01/MGTH in Appendix I hereof;

b) Copy of the competent authority’s confirmation of the percentage (%) of disabled employees as prescribed in Circular No. 18/2018/TT-BLDTBXH dated October 30, 2028 of the Ministry of Labor, War Invalid and Social Affairs on amendments to some Articles of Circulars on administrative procedures under the management of the Ministry of Labor, War Invalid and Social Affairs, or the applicant’s document about the percentage (%) of disabled employees in the year preceding the year in which land rent has to be paid as prescribed in Clause 6 Article 5 of Decree No. 230/2025/ND-CP.

The employer of disabled employees has the responsibility to provide the aforementioned information;

c) Copy of the land lease decision or land lease contract of the competent authority.

5. If the documents in the application for exemption or reduction of land rent prescribed in this Article were issued or confirmed by state agencies and have been fully integrated in the national database, and the application-processing authority has access to such data, the applicant (lessee) is not required to submit these documents when submitting the application for exemption or reduction of land rent. If such information cannot be accessed or the available information insufficient or inaccurate, the application-processing authority shall request the applicant to provide supplementary documents and request the applicant to update or adjust information in the databases as prescribed by law.”.

2. Amendments to Clause 2 of Article 82:

“2. Authorized collection budget:

The budget derived from authorized collection of the amounts specified in Clause 1 of this Article shall be a percentage of the total rent and other receivables specified in the authorized collection contract.

The Director of Department of Taxation shall decide the appropriate authorized collection budget for each administrative division. The average authorized collection budget shall not exceed 6% of the total proceeds. Department of Taxation may regulate the budgets among administrative divisions. Authorized collection contents shall be outside of the norms for administrative management expense and included in the recurrent expense estimate of the tax authorities as per regulations.”.

3. Replacement of some set forms:

a) Form No. 02/TNDN enclosed with Circular No. 80/2021/TT-BTC shall be replaced by Form No. 02/TNDN enclosed with this Circular.

b) Form No. 05/TNDN enclosed with Circular No. 80/2021/TT-BTC shall be replaced by Form No. 05/TNDN enclosed with this Circular.

4. Article 60 of Circular No. 80/2021/TT-BTC shall be annulled.

Article 2. Transition clauses

1. Before the People’s Committees of provinces promulgate land-related procedures that require documentary evidence of eligibility for exemption or reduction of financial obligations prescribed in Clause 22 Article 13 of the Government’s Decree No. 50/2026/ND-CP dated January 31, 2026 elaborating some Articles of the National Assembly’s Resolution No. 254/2025/QH15 dated December 11, 2025 on  some mechanisms and policies for resolving difficulties in implementation of the Land on Law, the People’s Committees of provinces shall decide whether to apply the of documentation for exemption and reduction of land levies and land rents prescribed in Article 59 and Article 60 of Circular No. 80/2021/TT-BTC or other documentation for exemption and reduction of land levies and land rents for specific cases.

2. Foreign enterprises prescribed in Points b2, b3 and b4 Clause 1 Article 2 of the Government’s Decree No. 320/2025/ND-CP dated 15/12/2025 whose capital transfer contracts were concluded before the effective date of Decree No. 320/2025/ND-CP shall declare corporate income tax on capital transfer using Form No. 05/TNDN enclosed with Circular No. 80/2021/TT-BTC dated 29/9/2021 of the Ministry of Finance.

Article 3. Implementation clauses

1. This Circular enters into force on March 17, 2026.

2. In cases where the legislative documents referred to in this Circular are amended or replaced, regulations of the amending or replacing documents shall apply.

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for guidance./.

 

 

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————

CORPORATE INCOME TAX DECLARATION FORM

(Applicable to separate real estate transfer)

□ Organization paying corporate income tax on revenue and having real estate transfer

□ Judgment enforcement authority or auctioneering organization

[01] Tax period: Separate transfer on …………..

[02] First time □                                       [03] … supplementation

1. Transferor

[04] Transferor’s name: ……………………………………………………………………………

[05] TIN: …………………………………………………………………………………………………….

2. Transferee

[06] Name of transferee ………………………………………………..

[07] TIN/ID number: …………………………..

[08] Address:………. Commune/Ward/Special zone:………………………. Province/City: ……………………

[09] Address of transferred real estate: [09a] Number, street: …………………….

[09b] Commune/Ward/Special zone:…………………………… [09c] Province/City: ……………………………..

Under real estate transfer contract No. ……….. dated ………. notarized or authenticated at [Commune/Ward/Special zone] or certified by notary office on ………..

3. Judgment enforcement authority or auctioneering organization

[10] Name of authority/organization: …………………………………………………………………………………….

[11] TIN of authority/organization: …………………………………………………………………………………….

[12] Address: ………………. Commune/Ward/Special zone: ……………. Province/City: ………………….

[13] Tax agent’s name (if any): ……………………………………………………………….

[14] TIN: …………………………………………………………………………………………………….

[15] Tax agent contract No. …………………………………… dated …………………………………

Unit: VND

I hereby declare that the information above is truthful and I am legally responsible for my declaration./.

 

 

 

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————

CORPORATE INCOME TAX DECLARATION FORM

(Applicable to capital transfer by foreign enterprises)

[01] Tax period: Separate transfer on …………..

[02] First time □                                       [03] … supplementation

1. Transferor

[04] Name of transferring organization …………………………………………………..

[05] Nationality: ……………………………………………………………………………

[06] Headquarters address: ……………………………………………………………………..

2. Transferee

[07] Name of receiving organization ………………………………………………..

[08] Nationality: ……………………………………………………………………………

[09] Headquarters address: ……………………………………………………………………..

[10] TIN (if any): …………………………………………………………………………………………………….

[11] Tax agent’s name (if any): ……………………………………………………………….

[12] TIN: …………………………………………………………………………………………………….

[13] Tax agent contract No. …………………………………… dated …………………………………

[14] Name of the enterprise having the transferred capital : …………………….

[15] TIN (if any): …………………………………………………………………………………………………….

[16] Transfer contract No.: …………… dated ……………………………………

Unit: VND

I hereby declare that the information above is truthful and I am legally responsible for my declaration./.