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MINISTRY OF
FINANCE
OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 21/2026/TT-BTC
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Hanoi, March 17, 2026
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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;
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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).
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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;
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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:
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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.
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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./.
PP MINISTER
DEPUTY MINISTER
Cao Anh Tuan
Form No. 02/TNDN
(Enclosed with Circular No. 21/2026/TT-BTC dated March 17, 2026 of
the Minister of Finance)
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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:
.......................................................................................
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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: .................................................................................................
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[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
No.
Indicator
Code
Amount
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(2)
(3)
(4)
1
Revenue from transfer of
real estate or other property
[16]
2
Cost of transfer of real
estate or other property
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2.1
- Cost of real estate or
other property
[18]
2.2
- Land compensation
[19]
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- Crop damage
compensation
[20]
2.4
- Cost of leveling
[21]
2.5
- Cost of infrastructure
construction
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2.6
- Other costs
[23]
3
Income from transfer of
real estate or other property ([24]=[16]-[17])
[24]
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Corporate income tax rate
[25]
5
Corporate income tax payable
([26]=[24] x [25])
[26]
I hereby declare that the
information above is truthful and I am legally responsible for my declaration./.
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..., [date]
TAXPAYER or
LEGAL REPRESENTATIVE OF TAXPAYER
(Signature, full name, position and seal (if any)/Digital signature)
Form No. 05/TNDN
(Enclosed with Circular No. 21/2026/TT-BTC dated March 17, 2026 of
the Minister of Finance)
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------------
CORPORATE INCOME TAX
DECLARATION FORM
(Applicable to capital transfer by foreign enterprises)
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[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:
................................................................................
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[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
No.
Indicator
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Amount
(1)
(2)
(3)
(4)
1
Assessable revenue
generated in Vietnam from transfer of capital
[17]
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Corporate income tax
rate (%)
[18]
3
Corporate income tax
payable [19]=[17]x[18]
[19]
4
Corporate income tax
exempted or reduced under Treaty
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5
Corporate income tax
payable [21]=[19]-[20]
[21]
I hereby declare that the
information above is truthful and I am legally responsible for my declaration./.
TAX AGENT'S EMPLOYEE
Full name: ........................
Practicing certificate No.: ...
..., [date]
TAXPAYER or
LEGAL REPRESENTATIVE OF TAXPAYER
(Signature, full name, position and seal (if any)/Digital signature)
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