Guidance For Household Businesses And Individual Businesses On Notifying Bank Account Numbers / E-Wallet Identifiers To Tax Authorities

To enhance transparency in tax administration, new regulations require Household Businesses and Individual Businesses to notify all payment accounts and e-wallet identifiers related to their business activities to the Tax Authorities.

This is an important requirement that Household Businesses and Individual Businesses should pay special attention to in order to avoid compliance risks in 2026.

1. Legal basis

Clause 4, Article 13 of Decree 68/2026/ND-CP
Point d, Clause 1, Article 4 of Circular 18/2026/TT-BTC

According to the regulations, Household Businesses and Individual Businesses (including individuals leasing out assets) are responsible for:

• Notifying all bank accounts opened at payment service providers
• Notifying all e-wallets opened with intermediary payment service providers
• Only applying to accounts/e-wallets used for production and business activities
• Submitting notifications electronically to the Tax Authorities

2. Applicable subjects and deadlines

Depending on business status and revenue level, the deadlines and submission methods vary:

2.1. Household Businesses / Individual Businesses that declared tax under the presumptive or declaration method in 2025

👉 Cases with annual revenue ≤ VND 500 million:

• Form: 01/BK-STK
• Deadline: No later than April 20, 2026

👉 Cases with annual revenue > VND 500 million:

• Form: 01/BK-STK
• Submit together with: The first tax return of 2026
• Deadline: At the same time as the tax return submission

2.2. Newly established Household Businesses / Individual Businesses

• Regardless of revenue
• Form: 01/BK-STK
• Submit together with:
  • Revenue notification, or
  • The first tax return of 2026
• Deadline: Submitted together with the initial tax declaration dossier

3. Implementation guidance

Household Businesses / Individual Businesses can submit the notification in two ways:

👉 Method 1: Submit via the Tax Authority’s website

• Access: https://dichvucong.gdt.gov.vn
• Log in to the tax account
• Select the function for declaring account/e-wallet information
• Submit using OTP authentication

👉 Method 2: Submit via the eTax Mobile application

• Download the eTax Mobile app
• Log in to the personal tax account
• Select the function for declaring account/e-wallet information
• Submit using OTP authentication

Details are available here ⭣⭣⭣

👉 Method 1: Submit via the Tax Authority’s website

👉 Method 2: Submit via the eTax Mobile application

⚠️ Important notes
To avoid errors, taxpayers should note:

• Only declare accounts and e-wallets related to business activities
• Ensure all declared information is complete and accurate (account number, bank, e-wallet provider, etc.)
• In case of any changes, promptly update and notify the Tax Authorities
• Failure to notify or incomplete notification may result in tax risks and administrative penalties

Household Businesses and Individual Businesses should proactively complete the notification in a timely and compliant manner to:

• Avoid unnecessary legal risks and penalties
• Ensure transparency of cash flows in business operations
• Facilitate smoother dealings with Tax Authorities in the future

In case you need further consultation, please contact TPM via our website or hotline (+84) 28 3505 1800 for prompt support.

Thao Phung