The Minister of Finance has issued Circular No. 21/2026/TT-BTC amending and supplementing a number of articles of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration.
The issuance of Circular 21/2026/TT-BTC of the Ministry of Finance is an important step in implementing policies in Decree 230/2025/ND-CP, especially for the group of enterprises using ethnic minority labor.
In which, according to Circular No. 21/2026/TT-BTC, dossiers for exemption and reduction of land rent for organizations and units using ethnic minority labor who legally reside in provinces and cities directly under the central government and areas with administrative boundaries that are eligible for support policies according to the Prime Minister's Decision on supporting organizations and units using ethnic minority labor in mountainous areas and extremely difficult areas as prescribed in Clause 5, Article 5 of Decree No. 230/2025/ND-CP, include:
Request document according to form No. 01/MGTH issued attached to Appendix I of this Circular.
Documents of organizations and units informing about: The percentage (%) of using labor from ethnic minorities, the average annual number of ethnic minority workers and the average annual number of workers regularly working according to the provisions of Clause 5, Article 5 of Decree No. 230/2025/ND-CP.
Organizations and units using ethnic minority labor are responsible for the information provided above.
Copy of the Land Lease Decision or Land Lease Contract of a competent state agency.
According to Circular No. 21/2026/TT-BTC, for documents in the above-mentioned land rent exemption and reduction dossier issued or certified by state agencies that have been fully integrated into the national database and the competent authority to resolve land rent exemption and reduction has the right to exploit this data, land lessees are not required to submit these documents when submitting dossiers requesting land rent exemption and reduction.
In case information cannot be exploited or the exploited information is incomplete or inaccurate, the competent authority resolving land rent exemption and reduction requests the land lessee to supplement the dossier component to resolve land rent exemption and reduction; and at the same time requests the land lessee to update and adjust information in the databases according to the provisions of law.
