From March 5, 2026, business households and individual businesses are responsible for notifying the information of bank accounts and e-wallets related to production and business activities to tax authorities according to the provisions of Clause 4, Article 13 of Decree 68/2026/ND-CP.
This regulation is issued to serve tax management according to actual revenue when tax authorities gradually switch from the khoán method to the electronic data management method.
Only need to notify the account to serve business operations
According to the provisions of Clause 4, Article 13 of Decree 68/2026/ND-CP, business households must notify the information of payment accounts related to production and business activities electronically to the directly managing tax authority.
Thus, business households do not have to notify the entire personal account they own, but only have to notify the accounts that are used for business operations.
Accounts subject to notification include:
- Bank accounts used to receive sales money;
- Accounts serving payment in business operations;
- Electronic wallets used for production and business activities.
Meanwhile, personal accounts not used for business purposes are not within the scope of notification according to regulations.
Implement notification according to the time of incurring declaration obligations
The notification of bank account information of business households is carried out according to Form No. 01/BK-STK issued together with Circular 18/2026/TT-BTC of the Ministry of Finance.
According to instructions in Article 4 of Circular 18/2026/TT-BTC:
- Operating business households must send an account notification attached to the first tax declaration of the year;
- New business households that start operating shall make a notice along with the initial tax declaration dossier or revenue notice;
- In case of changing bank accounts or changing e-wallets to serve business activities, additional notification must be made to the tax authority.
The correct notification according to the prescribed form helps tax authorities update data to serve the management of tax obligations of business households according to the new mechanism.
Not notifying correctly may lead to tax procedure risks
According to the provisions of Decree 68/2026/ND-CP, providing payment account information is part of the taxpayer's obligation to provide data to serve tax management work.
Through updating bank account information and e-wallets related to business activities, tax authorities have a basis for comparing revenue data in the tax management process electronically.
Therefore, fully fulfilling the obligation to notify account information according to regulations will help business households ensure the consistency of declared data and limit arising problems in the process of fulfilling tax obligations according to new regulations applied from 2026.
