Deadline for business households with revenue under 1 billion VND to notify accounts to tax authorities

    Hà Vy |

    Business households with annual revenue of 1 billion VND or less must send an account number notice to the tax authority no later than July 31, 2026.

    According to Article 4 of Circular 50/2026/TT-BTC, it is stipulated as follows:

    Article 4. Effectiveness of enforcement

    1. This Circular takes effect from the date of signing and promulgation.

    2. Business households and individual businesses operating with annual revenue of 01 billion VND or less, who have not submitted tax declaration dossiers for the first quarter of 2026 or have not sent Notice of account number/electronic wallet number as prescribed in Circular 18/2026/TT-BTC, shall send Notice of account number/electronic wallet number according to Form No. 01/BK-STK issued together with Circular No. 18/2026/TT-BTC no later than July 31, 2026.

    3. In the process of implementation, if there are difficulties or obstacles, it is requested that units and business establishments promptly report to the Ministry of Finance for resolution.

    Thus, business households and individual businesses operating with annual revenue of 01 billion VND or less, who have not submitted tax declaration dossiers for the first quarter of 2026 or have not sent a notification of account number/electronic wallet number as prescribed in Circular 18/2026/TT-BTC, shall send a notification of account number/electronic wallet number according to Form No. 01/BK-STK issued together with Circular 18/2026/TT-BTC no later than July 31, 2026.

    In addition, according to Clause 1, Article 4 of Circular 18/2026/TT-BTC and Article 9 of Decree 68/2026/ND-CP, new business households that start business in the first 6 months of 2026 with revenue from 01 billion VND or less, the notification of the account number in the appendix of the revenue declaration declaration form is also no later than July 31, 2026.

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