However, the specific process for this declaration, including which forms to use and where to submit them, remains unclear to many. If an individual holds multiple bank accounts across different banks, they often wonder if all account numbers must be declared.

Legal expert Nguyen Truc Anh provides guidance on this matter.

The eTax Mobile system now features a bank account declaration function specifically for household and individual businesses. This allows users to complete the bank account declaration process directly through the application, eliminating the need for in-person visits to tax offices. The steps are as follows:

Step one: Log in to your eTax Mobile account using your Citizen ID number or by linking it with your VNeID account.

Step two: After a successful login, select "household, individual business" from the "service group list" section.

Step three: The system will display two options; choose "official".

Step four: Next, select the "tax declaration" section.

Step five: Within the "tax declaration" section, choose "bank account/e-wallet account number declaration".

Step six: In this step, you need to add account numbers and fill in details such as business location, bank account number, account holder's name, selected bank, and account status (first declaration). After completing the information, select "add" and "submit declaration".

Upon completion, the system will return form 01/BK-STK, pre-filled with the information you provided. You must review this information carefully and confirm it by entering the one-time password (OTP) received on your phone to finalize the bank account declaration procedure.

Based on Point d, Clause 1, Article 4 of Circular 18/2026/TT-BTC, which regulates tax administration procedures for household and individual businesses, the deadline for declaring bank account numbers to tax authorities is as follows:

- Household and individual businesses currently operating, who paid taxes using the flat-rate or declaration method in 2025, and have revenue of 500 million VND or less for 2026, must submit their bank account or e-wallet account number declaration using form 01/BK-STK no later than 20/4.

- Household and individual businesses currently operating, who paid taxes using the flat-rate or declaration method in 2025, and have revenue exceeding 500 million VND for 2026, must submit their bank account or e-wallet account number declaration using form 01/BK-STK along with their first tax declaration for 2026.

- Newly established household and individual businesses must submit their bank account or e-wallet account number declaration using form 01/BK-STK along with their revenue declaration or first tax declaration for 2026.

An important note: If there are any changes to bank account or e-wallet account information, household and individual businesses must notify the tax authorities as required by regulations.

Furthermore, based on Circular 18/2026/TT-BTC, household and individual businesses only need to declare bank account numbers or e-wallet account numbers that are directly used for their production and business activities.