Before April 20, all home businesses with annual revenue under 500 million VND must complete bank account number notification by April 20, 2026

Before April 20, the Tax Authority requires all households and individuals who conduct business with annual revenue under 500 million VND to complete the notification of bank account numbers to avoid affecting their tax obligations. In Lao Cai province, the tax authority states that households and individual businesses with revenue up to 500 million VND per year must register their bank account number by April 20, 2026.

Deadline and required forms

The requirement is implemented under Decree 68/2026/ND-CP and Circular 18/2026/TT-BTC. Households and individuals with revenue up to 500 million VND per year must submit the bank account notification using Form 01/BK-STK no later than April 20, 2026.

How to register

Households and individual businesses can complete the notification directly via the eTax Mobile app or through the Tax Authority Public Service Portal at http://dichvucong.gdt.gov.vn.

Login guidance for eTax systems

The Tax Authority notes that logging into these systems via VNeID may experience overload. If login via VNeID is difficult, households and individuals can log in using a username and password. The login account is the personal identification number (CCCD).

If you forget your eTax Mobile password

• Step 1: Click “Forgot password”.
• Step 2: Enter required information, then create a new password using uppercase letters, lowercase letters, special characters, and numbers.
• Step 3: After entering the information, press “Continue” and enter the OTP code sent to the device. The system confirms the password change succeeded.
• Step 4: Return to login with the new password.

Notification on the Public Service Portal

• Step 1: Log in to the tax sector Public Service Portal at https://dichvucong.gdt.gov.vn.
• Step 2: Choose to log in via an electronic tax account or a digital identity account.
• Step 3: If logging in with an electronic tax account, select “Individual.”
• Step 4: Enter username, password, and captcha to log in.
• Step 5: Select “Household, individual business” (yellow circle).
• Step 6: Select “Experience now.”
• Step 7: Select “Notification of bank account / e-wallet ID” (green/blue circle).
• Step 8: Select “Online declaration” and click “Continue.”
• Step 9: Select “Continue.”
• Step 10: Select the business location code and name, update account number and account name, choose the bank, select whether it is the first declaration (or update information), then click “Continue.”
• Step 11: Review the information on the Bank Account Notification form; if correct, enter the captcha and click “Continue.”
• Step 12: Click “Continue.”

Notification on the eTax Mobile app

• Step 1: Open the eTax Mobile app; on the main screen choose “Household, individual business.”
• Step 2: Tap “Household, individual business” and select “Official” (do not choose “Experience”).
• Step 3: Select “List of functions” and choose “Tax declaration.”
• Step 4: Select “Notification of bank account / E-wallet ID.”
• Step 5: Tap “+ Add bank account” and proceed to the information input step.
• Step 6: Enter required information, including:
  • Business location
  • Bank account number
  • Account holder name
  • Bank
  • Account status (e.g., First-time declaration)
• Step 7: Review and submit. The system displays the form details (01/BK-STK) for checking; submit the form.
• Step 8: The system automatically sends an OTP to the registered email and phone number; tap “Confirm” to complete.

Penalties for late or incorrect notification

According to Article 19 of Decree 125/2020/ND-CP (as amended by Decree 310/2025/ND-CP), penalties for not notifying a business account include:

• Fines from 2,000,000 to 6,000,000 VND for providing information or documents related to tax obligations or account details beyond the regulatory deadline by 5 days or more.
• Fines from 6,000,000 to 10,000,000 VND for providing inaccurate information about the taxpayer’s account at financial institutions, the State Treasury, or foreign bank branches as required by law or by the tax authority.
• Fines from 10,000,000 to 16,000,000 VND for not providing information about the taxpayer’s account to financial institutions, the State Treasury, or foreign bank branches as required by law or by the tax authority.

The penal amounts apply to organizations; for households and small businesses (households), the penalties apply as for individuals (Clause 4, Article 7 of Decree 125/2020/ND-CP). Therefore, if the deadline passes without completing the notification of bank account numbers or e-wallet IDs to the tax authority, administrative penalties may apply.