Circular 21/2026/TT-BTC: Amended Land Rent Exemption Dossiers and CIT Filing Forms for Capital and Real Estate Transfers
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Based on:21/2026/TT-BTC - Government Official Gazette
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Circular 21/2026/TT-BTC, issued by the Ministry of Finance on March 17, 2026 and effective the same day, amends parts of Circular 80/2021/TT-BTC, the main guidance document for tax administration under the Tax Administration Law. The changes cover two areas: the paperwork required to get an exemption or reduction of annually-paid land rent, and the corporate income tax (CIT) declaration forms used for real estate and capital transfer transactions. On land rent, the Circular rewrites Article 59 to set out the dossier for four situations: agriculture, forestry, aquaculture, or salt-production land lessees hit by natural disaster or fire; production and business land lessees forced to suspend operations due to disaster, fire, or force majeure; organizations employing ethnic-minority workers in disadvantaged areas; and organizations employing workers with disabilities. Where the required proof is already available in a national database the tax authority can access, taxpayers no longer need to submit paper copies. The Circular also raises the average tax-collection-agency commission cap to no more than 6 percent of the amount collected (amending Article 82.2), and repeals the old Article 60. On CIT, the Circular replaces Form 02/TNDN (the per-transaction real estate transfer declaration) and Form 05/TNDN (the capital transfer declaration for foreign enterprises). Foreign enterprises that signed a capital transfer contract before Decree 320/2025/ND-CP took effect may still use the old Form 05/TNDN under Circular 80/2021/TT-BTC. Businesses and individuals handling land rent exemptions or capital/real estate transfer filings should check their paperwork and forms against the new rules starting March 17, 2026.
Document Information
- Reference: 21/2026/TT-BTC
- Issued: March 17, 2026
- Effective: March 17, 2026
- Issuing authority: Ministry of Finance
- Amends: Circular 80/2021/TT-BTC (guidance on the Tax Administration Law and Decree 126/2020/ND-CP)
1. Land Rent Exemption/Reduction Dossier (amended Article 59)
The Circular resets the required paperwork for land rent exemption or reduction requests, covering four situations:
- Agriculture, forestry, aquaculture, or salt-production land damaged by natural disaster or fire: requires a request letter (Form 01/MGTH), a damage-assessment record (Form 02/MGTH, no longer needing local-government confirmation), proof of any state support received, and a copy of the land lease decision or contract.
- Production/business land where operations were suspended due to natural disaster, fire, or force majeure: requires a request letter, a confirmation of the suspension period from the investment-registration authority or a body designated by the provincial People's Committee, and a copy of the lease decision or contract.
- Organizations employing ethnic-minority workers in disadvantaged areas: requires a request letter plus a self-declared statement of the ratio and headcount of ethnic-minority employees (the organization is responsible for the accuracy of this information).
- Organizations employing workers with disabilities: requires a request letter plus confirmation of the disability-employment ratio (per Circular 18/2018/TT-BLDTBXH) or a self-declaration for the prior year.
If the supporting documents are already available in a national database that the tax authority can access, taxpayers no longer need to submit paper copies; if the data cannot be retrieved or is incomplete, the tax authority will request supplementary documents.
2. Tax Collection Agency Commission Cap (amended Article 82.2)
The average commission cap paid to collection agents rises to a maximum of 6 percent of total amounts collected, set by the head of the Tax Department for each locality and reconcilable between localities. This expense sits outside the standard administrative-expense norm and is included in the tax authority's recurring budget.
3. New CIT Declaration Forms
- Form 02/TNDN - CIT declaration for per-transaction real estate transfers, used by organizations applying the revenue-ratio method or by enforcement agencies/asset-auction organizations handling collateral.
- Form 05/TNDN - CIT declaration for capital transfers by foreign enterprises, covering taxable revenue, tax rate, tax payable, and any tax relief under a double-taxation treaty.
Both forms replace the equivalent forms issued with Circular 80/2021/TT-BTC.
4. Repeal of Article 60
Article 60 of Circular 80/2021/TT-BTC (the prior land rent exemption dossier rules) is repealed and superseded by the new Article 59 described above.
Transitional Provisions
- While provincial People's Committees have not yet issued the land administrative procedures required under Decree 50/2026/ND-CP, they may continue applying the dossiers under the old Articles 59 and 60 of Circular 80/2021/TT-BTC, or decide case by case.
- Foreign enterprises (under points b2, b3, b4, Clause 1, Article 2 of Decree 320/2025/ND-CP) that signed a capital transfer contract before Decree 320/2025/ND-CP took effect still use the old Form 05/TNDN issued with Circular 80/2021/TT-BTC.
Effective Date
The Circular takes effect from March 17, 2026. Where any legal document referenced in this Circular is later amended, supplemented, or replaced, the corresponding provisions of the new document will apply.