Decree 21/2026/TT-BTC Amending and Supplementing Certain Articles of Decree No. 80/2021/TT-BTC dated September 29, 2021 by the Minister of Finance on Guiding the Implementation of Certain Provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 by the Government on Detailed Provisions for Certain Provisions of the Law on Tax Administration

CIRCULAR

Amending and Supplementing Certain Articles of Circular No. 80/2021/TT-BTC dated September 29, 2021 by the Minister of Finance on Implementing Certain Provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 by the Government on Detailed Provisions for Certain Provisions of the Law on Tax Administration

Based on Article 38 of the Law on Tax Administration No. 38/2019/QH14 amended and supplemented by Law No. 56/2024/QH15;

Based on Article 31 of the Land Law No. 31/2024/QH15 amended and supplemented by Laws Nos. 43/2024/QH15, 47/2024/QH15, 58/2024/QH15, 71/2025/QH15, 84/2025/QH15, and 93/2025/QH15;

Based on the Enterprise Income Tax Law No. 67/2025/QH15;

Based on Resolution No. 254/2025/QH15 of the National Assembly on Certain Mechanisms and Policies to Overcome Difficulties and Obstacles in Implementing the Land Law;

Based on Decree No. 230/2025/NĐ-CP dated August 19, 2025 by the Government on Cases Exempted or Reduced from Payment of Land Use Fee and Rent of Land According to Paragraph 2, Article 157 of the Land Law (2024);

Based on Decree No. 320/2025/NĐ-CP dated December 15, 2025 by the Government on Detailed Provisions for Certain Articles and Measures to Organize and Guide Implementation of the Enterprise Income Tax Law;

Based on Decree No. 50/2026/NĐ-CP dated January 31, 2026 by the Government on Detailed Provisions for Certain Articles of Resolution No. 254/2025/QH15 dated December 11, 2025 by the National Assembly on Certain Mechanisms and Policies to Overcome Difficulties and Obstacles in Implementing the Land Law Regarding Payment of Land Use Fee and Rent of Land;

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 by the Government on Functions, Tasks, Powers, and Organizational Structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025 by the Government;

In accordance with the request of the Director of the Tax Administration Bureau,

The Minister of Finance promulgates this Circular amending and supplementing certain articles of Circular No. 80/2021/TT-BTC dated September 29, 2021 by the Minister of Finance on Implementing Certain Provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 by the Government on Detailed Provisions for Certain Provisions of the Law on Tax Administration.

Article 1. Amending and Supplementing Certain Articles of Circular No. 80/2021/TT-BTC dated September 29, 2021 by the Minister of Finance on Implementing Certain Provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 by the Government on Detailed Provisions for Certain Provisions of the Law on Tax Administration

Paragraph 1. Amend Article 59 as follows:

"Article 59. Application for Exemption or Reduction of Rent Payment for Several Years, and Reduction of Rent Payment in Cases Where the Tax Authority Has Jurisdiction to Process the Application for Tax Exemption or Reduction

1. The application for exemption or reduction of rent payment for cases where the State leases land on a yearly basis for use in agricultural production, forestry, aquaculture, salt-making and is affected by natural disasters or fires according to Paragraph 3, Article 5 of Decree No. 230/2025/NĐ-CP dated August 19, 2025 by the Government on Cases Exempted or Reduced from Payment of Land Use Fee and Rent of Land According to Paragraph 2, Article 157 of the Land Law (2024), including:

a) Application form in model No. 01/MGTH attached as Appendix I to this Circular;

b) Damage assessment report in model No. 02/MGTH attached as Appendix I to this Circular (no need for confirmation by the representative of the local government).

The authority determining the extent and value of damage is a financial authority or an appraisal agency that determines the extent and value of property damage.

In cases of damage to goods: The taxpayer shall provide Damage Appraisal Report (certification) from the appraisal agency, and the appraisal agency shall bear legal responsibility for the accuracy of the results and conclusions in the certification according to the law;

c) Copy of documents evidencing state support funds as provided by law (in cases where the lessee has received state support funds as provided by law);

d) Copy of Decision on Land Lease or Rental Contract from an authority with jurisdiction.

2. The application for reduction of rent payment in cases where the State leases land on a yearly basis for use in production and business (excluding projects using land for agricultural, forestry, aquaculture, salt-making purposes) but must temporarily suspend operations to address the consequences of natural disasters or fires or force majeure according to Paragraph 4, Article 5 of Decree No. 230/2025/NĐ-CP, including:

a) Application form in model No. 01/MGTH attached as Appendix I to this Circular;

b) Copy of document confirming the period of temporary suspension of production and business operations by the investment registration authority or an agency designated by the provincial people's committee according to regulations;

c) Copy of Decision on Land Lease or Rental Contract from an authority with jurisdiction.

3. The application for exemption or reduction of rent payment in cases where organizations and units use laborers who are ethnic minority residents residing legally in provinces, cities directly under the central government and areas within administrative boundaries that fall under the scope of support according to the Prime Minister's Decision on Supporting Organizations and Units Using Laborers Who Are Ethnic Minority Residents in Mountainous Areas and Special Hardship Areas as per Paragraph 5, Article 5 of Decree No. 230/2025/NĐ-CP, including:

a) Application form in model No. 01/MGTH attached as Appendix I to this Circular;

b) Document from the organization or unit providing information on: Percentage (%) of laborers who are ethnic minority residents, average number of ethnic minority resident laborers per year and average number of ethnic minority resident laborers present for regular work according to Paragraph 5, Article 5 of Decree No. 230/2025/NĐ-CP.

The organization or unit using laborers who are ethnic minority residents shall be responsible for the information provided above;

c) A copy of the Decision on leasing land or a Lease Contract issued by an authorized state agency.

4. The file for exemption and reduction of land rent for organizations and units using labor from persons with disabilities, which are leased land by the State to be used annually for production and business purposes in accordance with paragraph 6 of Article 5 of Decree No. 230/2025/NĐ-CP, including:

a) A document requesting according to model number 01/MGTH attached as Appendix I to this Circular;

b) A copy of the document from an authorized state agency confirming the percentage (%) of labor force from persons with disabilities in accordance with Article 6 of Circular No. 18/2018/TT-BLĐTBXH dated October 30, 2018 by the Minister of Labor, War Invalids and Social Affairs amending and supplementing certain provisions of some circulars related to administrative procedures under the scope of functions and powers of management of the Ministry of Labor, War Invalids and Social Affairs or a document from an organization/unit providing information on the percentage (%) of labor force from persons with disabilities for the previous year immediately preceding the year in which land rent is due according to Article 6 of Decree No. 230/2025/NĐ-CP.

The organization/unit using labor from persons with disabilities shall be responsible for the information provided above;

c) A copy of the Decision on leasing land or a Lease Contract issued by an authorized state agency.

5. For documents in the file for exemption and reduction of land rent as stipulated in this Article, if issued or confirmed by a state agency and fully integrated into the national database system, the agency responsible for processing exemptions and reductions has the right to utilize such data, then the lessee does not need to submit these documents when submitting the application file for exemption and reduction of land rent. In case information cannot be accessed or the accessed information is incomplete or inaccurate, the agency responsible for processing exemptions and reductions may request the lessee to supplement the application file to process the exemption and reduction; at the same time, it requests the lessee to update and adjust the information in the database according to legal provisions.

2. Amend paragraph 2 of Article 82 as follows:

"2. Fee for collection on behalf:

The fee for collection on behalf for the items collected under paragraph 1 of this article is determined by a percentage (%) of the total amount of tax and other revenues belonging to the state budget specified in the Collection Agency Agreement.

Entrusted by the Director of the Tax Bureau, determine an appropriate fee for collection on behalf applicable to each administrative region. The average fee for collection on behalf does not exceed 6% of the total collected revenue, with the Tax Bureau adjusting between different regions. The content of the fee for collection on behalf is allocated outside the administrative management budget and is assigned in the annual operating budget of the Tax Office according to legal provisions."

3. Replace certain forms as follows:

a) Replace Form No. 02/TNDN issued with Circular No. 80/2021/TT-BTC by Form No. 02/TNDN issued with this Circular.

b) Replace Form No. 05/TNDN issued with Circular No. 80/2021/TT-BTC by Form No. 05/TNDN issued with this Circular.

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

Article 2. Transitional Provisions

1. During the period in which the People's Committee at the provincial level has not yet promulgated procedures and administrative procedures for land, including documents proving objects eligible for exemption or reduction of financial obligations as stipulated in paragraph 22 of Article 13 of Decree No. 50/2026/NĐ-CP dated January 31, 2026 by the Government on detailed provisions of certain articles of Resolution No. 254/2025/QH15 dated December 11, 2025 by the National Assembly on mechanisms and policies to resolve difficulties and obstacles in implementing the Land Law regarding land use fees and land rent, the People's Committee at the provincial level decides whether to apply the file for exemption or reduction of land use fees and land rent as stipulated in Article 59 or Article 60 of Circular No. 80/2021/TT-BTC or decides on a case-by-case basis.

Form Number: 02/TNDN (Issued with Circular No. 21/2026/TT-BTC dated March 17, 2026 by the Minister of Finance)

THE SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

INCOME LEASE FORM FOR ENTERPRISES

i transactions related to real estate transfers on a per occurrence basis

☐ Apply the percentage method based on revenue as prescribed by tax laws for enterprises engaged in real estate transfer activities

☐ Auction or sale of real estate, assets other than those serving as security for enforcement actions conducted by enforcement agencies or authorized organizations

[01] Rental period: Occurrence date...month...year...

1. Transferor

2. Transferee

[06] Name of transferee organization/person: ...

[07] Tax registration number/individual identification number/document for individual: ...

[09] Address of the real estate being transferred: [09a] House number, street:...

According to the Real Estate Transfer Contract, Document No.: ...dated...month...year..., certified or authenticated by the People's Committee of commune/district/special zone or notary office on date...month...year...

3. Enforcement agency or authorized organization conducting auction or sale of real estate, assets other than those serving as security for enforcement actions

[10] Name of agency/organization: ...

[12] Address: ...Commune/district/special zone: ...Province/city: ...

I hereby confirm that the data declared herein are correct and shall bear legal responsibility for the data declared./.

..., date...month...year...

(Signature, name; position and seal (if applicable)/Electronic signature)

2. For the case of foreign enterprises as provided in points b2, b3 and b4 of Clause 1, Article 2 of Decree No. 320/2025/NĐ-CP dated December 15, 2025 by the Government having entered into a capital transfer contract prior to the effective date of Decree No. 320/2025/NĐ-CP, foreign enterprises shall declare income tax on the activity of capital transfer in accordance with Form No. 05/TNDN issued and attached to Circular No. 80/2021/TT-BTC dated September 29, 2021 by the Ministry of Finance.

Article 3. Implementation Provisions

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

2. In case the legal documents referred to in this Circular are amended, supplemented, or replaced, implementation shall be carried out in accordance with the corresponding provisions in the amending, supplementing, or replacing document.

3. In the course of implementation, if difficulties or obstacles arise, organizations and individuals are requested to promptly report to the Ministry of Finance for guidance.

To:

Central Committee of the Communist Party of Vietnam;

Prime Minister, Deputy Prime Ministers of the Government;

Office of the Central Committee of the Communist Party and its Committees;

Office of the General Secretary;

Office of the National Assembly;

Ethnic Affairs Council;

Economic and Financial Commission

Office of the President;

Supreme People's Procuratorate;

Supreme People's Court:

State Audit Agency;

Central organs of various organizations;

Ministries, agencies at the same level as ministries, and agencies under the Government;

People's Councils, People's Committees of provinces and municipalities directly under the central government

Tax Departments of provinces and municipalities directly under the central government;

State Treasury in various regions;

Office for Checking Legal Documents and Handling Administrative Violations,

Ministry of Justice;

Official Gazette;

Government Electronic Information Portal;

National Database on Laws;

Financial Department's Electronic Information Portal;

Units under the Ministry of Finance;

Lru: VT, CT (CS 160 b). Mv

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

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INCOME TAX DECLARATION FORM

(Applicable to the activity of capital transfer by foreign enterprises)

[01] Tax Period: Per occurrence on date…month…year…

[03] Supplemental Entry:...

..., date…month…year…

AGENT FOR TAX COLLECTION

Full Name: …Professional Certificate Number:…

(Signed in full name; position, if applicable, and stamp (if any)/Electronic signature)