From 2026, the tax management mechanism for business households will shift to management based on actual revenue according to the provisions of Decree 68/2026/ND-CP. In that context, April 2026 is an important time for many business households to complete procedures related to notification of payment accounts and submit transferred tax declaration dossiers according to new regulations.
Notify all bank accounts and e-wallets before April 20.
According to the provisions of Circular 18/2026/TT-BTC, business households with revenue from 500 million VND/year or less must notify all bank accounts and e-wallets used in business activities according to Form No. 01/BK-STK no later than April 20, 2026.
This notice applies to all accounts used to receive sales money, regardless of whether opened at banks or intermediary payment organizations.
For business households with revenue over 500 million VND/year, bank account information is sent together with the first tax return of the year according to the guidance in Circular 18/2026/TT-BTC.
In case new business households start operating in 2026, the account notification is carried out with the first tax declaration file or revenue notification sent to the directly managing tax authority.
In addition, when there is a change in a bank account or electronic wallet used in business operations, business households must make supplementary notifications according to regulations.
Standardizing payment account data is one of the important contents serving the transition to a mechanism for managing actual revenue instead of the previous fixed tax method.
Submit tax returns for January–March. 2026 no later than April 20.
In addition to notifying payment accounts, another important milestone in April is the obligation to submit tax returns according to transitional regulations.
According to the guidance in Circular 18/2026/TT-BTC, if business households carry out monthly tax declarations, they must submit tax declaration dossiers for January, February and March 2026 at the latest on April 20, 2026.
This is an important transitional milestone when the tax authority implements a new management mechanism for business households from the beginning of 2026.
Timely implementation helps ensure complete initial declaration data and limits the occurrence of obstacles in the process of determining tax obligations for subsequent periods.
Not notifying an account may entail administrative sanctioning risks
According to the provisions of Decree 68/2026/ND-CP, the notification of bank accounts and e-wallets is part of the taxpayer's obligation to provide information to serve revenue management.
In case business households do not notify or notify incomplete account information related to business activities, tax authorities may request supplementation of dossiers or conduct data review to determine tax obligations according to the provisions of tax management law.
In addition, according to the provisions of Decree 125/2020/ND-CP, amended and supplemented by Decree 310/2025/ND-CP, the act of not providing or providing incomplete information to serve tax management may be administratively fined from 2 million to 8 million VND for individuals. Business households apply the same penalty level as individuals according to current regulations.
The correct implementation of procedures in April 2026 is therefore considered an important step to help business households ensure the consistency of declaration data and limit risks in the process of fulfilling tax obligations under the new management mechanism.
