First, calculate the total volume of the landfill site:
\[
\text{Total volume} = 12 \times 12 \times 25 = 3600 \, \text{m}^3.
\]
The MSW generated per day is:
\[
\text{MSW per day} = 2.5 \times 100000 = 250000 \, \text{kg/day}.
\]
Next, calculate the total mass of MSW that can be disposed of in the landfill:
\[
\text{Mass of MSW per year} = 250000 \times 365 = 91250000 \, \text{kg/year}.
\]
The useful life of the landfill site is:
\[
\text{Useful life} = \frac{3600 \times 5}{91250000 \div 800} = 21 \, \text{years}.
\]
Thus, the useful life of the landfill site is \( 21 \) years.