According to Clause 4, Article 13 of Decree 68/2026/ND-CP and Point d, Clause 1, Article 4 of Circular 18/2026/TT-BTC, Business households must notify the entire number of accounts as follows:
- April 20, 2026 for business households not subject to personal income tax and value-added tax payment.
- April 20, 2026 case of monthly tax declaration and April 30, 2026 case of quarterly tax declaration for business households subject to personal income tax and VAT
- July 31, 2026 for new business households starting business in 2026.
Regarding sanctions, according to Article 19 of Decree 125/2020/ND-CP (amended by Decree 310/2025/ND-CP), the penalty level for not notifying household business accounts is as follows:
- A fine of between VND 2,000,000 and VND 6,000 shall be imposed for the act of providing information and documents related to determining tax obligations, taxpayer accounts as prescribed by law or at the request of tax authorities exceeding the prescribed time limit by 05 days or more.
- A fine of between 6,000 VND and 1,000,000 VND shall be imposed for the act of providing inaccurate information related to the taxpayer's account at a credit institution, state treasury, or foreign bank branch as prescribed by law or at the request of the tax authority;
- A fine of between VND 10,000,000 and VND 16,000,000 shall be imposed for the act of not providing information related to the taxpayer's account at a credit institution, state treasury, or foreign bank branch as prescribed by law or at the request of the tax authority;
The fine level for the above-mentioned violation is the fine level applied to organizations. For taxpayers who are households and business households, the fine level is applied as for individuals (Clause 4, Article 7 of Decree 125/2020/ND-CP).
Thus, if after the deadline, business households have not yet notified the bank account number or e-wallet number to the tax authority, they may be administratively sanctioned according to regulations.
