Some business households and individual businesses with revenue of 1 billion VND or less are allowed to postpone the deadline for sending notifications of bank account numbers or e-wallet codes to tax authorities until July 31, 2026.
This regulation is stated in Article 4 of Circular 50/2026/TT-BTC of the Ministry of Finance.
Accordingly, business households and individual businesses operating with annual revenue of 1 billion VND or less are eligible for extension of the time of bank account notification if they fall into one of the following cases:
- Have not submitted tax returns for the first quarter of 2026;
- Or have not yet sent the Notice of account number/electronic wallet number as prescribed in Circular 18/2026/TT-BTC.
This group will send the Notice of account number/electronic wallet number according to Form No. 01/BK-STK issued with Circular 18/2026/TT-BTC no later than July 31, 2026.
New business households operating in the first 6 months of the year also apply the milestone of July 31, 2026.
In addition to the operating group, according to Clause 1, Article 4 of Circular 18/2026/TT-BTC and Article 9 of Decree 68/2026/ND-CP, new business households starting business in the first 6 months of 2026 with revenue of 01 billion VND or less also apply the deadline for notifying bank accounts until July 31, 2026.
In this case, bank account or e-wallet information is declared in the appendix of the revenue declaration form sent to the tax authority.
Thus, not all business households are allowed to postpone the deadline for notifying bank accounts. The regulation only applies to groups with annual revenue of 01 billion VND or less and falling into the specific cases mentioned above.
