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CIRCULAR 21/2026/TT-BTC AMENDING CIRCULAR 80/2021/TT-BTC GUIDING THE TAX ADMINISTRATION LAW 2019 AND DECREE 126/2020/NĐ-CP 

On March 17, 2026, the Ministry of Finance issued Circular 21/2026/TT-BTC (“Circular 21”) to amend and supplement several important provisions of Circular 80/2021/TT-BTC, which guides the implementation of the Tax Administration Law 2019 and Decree 126/2020/NĐ-CP.

This round of changes focuses on land rent exemption and reduction dossiers, the tax collection authorization mechanism, updated forms, and transitional provisions, directly impacting enterprises and economic organizations.

4.1 Supplementary Regulations on Land Rent Exemption and Reduction Dossiers

Circular 21 standardizes and specifies land rent exemption and reduction dossiers for each particular case, including:

  • Damage caused by natural disasters or fire: Requires a damage assessment record (no need for local confirmation), appraisal certificate (if any), and related documents.
  • Temporary suspension of production and business activities: Adds confirmation of suspension period from the competent authority.
  • Enterprises employing special labor groups (ethnic minorities, persons with disabilities): Requires submission of information/documents proving the proportion of eligible employees.

In all cases, the dossier must include: an application form according to the prescribed template and the land lease decision/contract.

4.2 Replacement of Corporate Income Tax Return Forms

A series of forms related to corporate income tax in Circular 80/2021/TT-BTC have been replaced under Clause 3, Article 1 of Circular 21/2026/TT-BTC:

  • Form No. 02/TNDN – Corporate Income Tax Return (applicable to real estate transfer activities on a per-occurrence basis).
  • Form No. 05/TNDN – Corporate Income Tax Return (applicable to income from capital transfer). 

4.3 Transitional Provisions 

According to Circular 21, capital transfer contracts signed before December 15, 2025 by foreign enterprises will continue to declare corporate income tax using Form 05/TNDN (under Circular 80/2021).