Many new business households established in 2026 are wondering whether they must notify their bank accounts to the tax authorities before April 20, 2026. According to current regulations, this timeline does not apply to groups of new business households with revenue below 500 million VND/year.
Specifically, at point d, clause 1, Article 4 of Circular 18/2026/TT-BTC, the Ministry of Finance stipulates: operating business households in certain cases must send a notification of account number or e-wallet according to form 01/BK-STK no later than April 20, 2026. However, this regulation does not apply to new business households that start operating in 2026.
For new household groups starting businesses, the notification of the bank account number or e-wallet is done together with the revenue notification or the first tax return of 2026, instead of following the fixed deadline of April 20.
Account notification time associated with actual revenue milestone
According to Article 9 of Decree 68/2026/ND-CP, new business households that start operating in 2026 and have revenue from 500 million VND or less shall notify revenue in stages of the year. Sending a bank account number notification also comes with these milestones.
Details:
- In case business starts in the first 6 months of 2026, business households must notify the actual revenue generated until the end of June 30, 2026, at the latest July 31, 2026.
- At the same time, revenue generated in the last 6 months of 2026 must be notified no later than January 31, 2027.
Meanwhile, if business households start operating in the last 6 months of 2026, the deadline for notifying the actual revenue generated is no later than January 31, 2027.
According to regulations, bank account or e-wallet notifications will be sent at the same time as the first revenue notification or tax return, instead of having to be completed before April 2026 as in some cases of business households operating before.
Clearly distinguish between groups of households currently operating and newly established households
Regulations on the deadline of April 20, 2026 mainly apply to business households operating in groups that must change tax management methods according to Decree 68/2026/ND-CP, not applied generally to all business households.
Therefore, for newly established business households in 2026 with revenue below 500 million VND:
- No bank account notification required before April 20, 2026
- Must send account notification according to form 01/BK-STK
- Perform at the same time as submitting the first revenue notice or tax return.
This regulation aims to ensure compliance with the specific operations of newly established households, and at the same time help tax authorities gradually standardize revenue and cash flow management data electronically from 2026.
