Circular No. 21/2026/TT-BTC amending Circular No. 80/2021/TT-BTC and Decree No. 126/2020/ND-CP has been issued

Circular No. 21/2026/TT-BTC amends Article 59 of Circular No. 80/2021/TT-BTC, providing for dossiers for exemption from and reduction of land rental in cases where land is leased by the State with annual land rental payment for use in agricultural production, forestry, aquaculture, or salt production, but is affected by natural disasters or fire, including:

• A written request using Form No. 01/MGTH;

• A record determining the extent and value of asset damage using Form No. 02/MGTH issued together with Appendix I of this Circular (without requiring certification from a representative of the local authority).

The authority competent to determine the extent and value of damage is the financial authority or appraisal organizations responsible for assessing the extent and value of asset damage.

In case of damage to goods: the taxpayer shall provide an assessment record (assessment certificate) issued by an appraisal organization on the extent of damage; such organization shall bear legal responsibility for the accuracy of the results and conclusions stated in the assessment certificate in accordance with law;

• A copy of documents evidencing State support amounts in accordance with law (in cases where the land lessee receives such support);

• A copy of the land lease decision or land lease contract issued by the competent State authority.

The dossier for reduction of land rental in cases where land is leased by the State with annual land rental payment for production and business purposes (excluding projects using land for agricultural production, forestry, aquaculture, or salt production) but must temporarily suspend operations to remedy consequences of natural disasters, fire, or force majeure incidents includes:

• A written request using Form No. 01/MGTH;

• A copy of a document certifying the duration of suspension of production and business operations issued by the state authority in charge of investment registration or the authority assigned by the provincial-level People’s Committee to determine such suspension period in accordance with regulations;

• A copy of the land lease decision or land lease contract issued by the competent State authority.

Circular No. 21/2026/TT-BTC takes effect from March 17, 2026.