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The tax authority has issued guidance for taxpayers on whether individuals renting real estate must notify the tax authority of their bank accounts.
In the taxpayers’ submission to the Ministry of Finance’s electronic information portal, they cited the following provisions:
These provisions state that households and individuals engaged in business must notify the tax authority electronically of all bank accounts opened at payment service providers and wallet IDs opened at payment intermediaries related to production and business activities (applied to those using Form 01/CNKD).
Taxpayers asked whether an individual who only conducts real estate rental activity (using Form 01/BĐS) must report bank account numbers (Form 01/BK-STK) to the tax authority.
Based on Clause 4, Article 13 of Decree 68/2026/NĐ-CP dated 05/03/2026, the An Giang provincial tax authority stated:
“Households and individuals doing business shall notify the tax authority electronically of all bank accounts opened at payment service providers, and wallet IDs opened at payment intermediaries related to production, business.”
Accordingly, the An Giang Tax Department informs taxpayers that for households and individuals doing business (including real estate rental), they must notify the tax authority electronically of all bank accounts opened at payment service providers and wallet IDs opened at payment intermediaries related to production and business.
On 05/03/2026, the Ministry of Finance issued Circular 18/2026/TT-BTC on tax administration procedures for households and individuals doing business. The circular provides that:
Circular 18/2026/TT-BTC also specifies tax filing documents depending on who declares:
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